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Induction and mentoring programs are often portrayed as commonsense policy solutions to lower teacher attrition, build beginning teacher capability and ultimately, raise student achievement. Mentoring standards however, have rarely been examined to see how their interpretation and implementation influence the relationship of mentor-mentee pairs in local contexts under a state voluntary induction and mentoring program. In this multi-cased qualitative study, I interviewed nine mentor-mentee pairs and conducted separate mentor and mentee focus groups as well as observing the mentor and mentee interact during an observational cycle in seven high poverty middle schools under Texas' Beginning Teacher Induction and Mentoring (BTIM) program. I also performed a content analysis of mentor training and support materials. Using Cohen and Moffitt's policy implementation framework I found that due to the lack of specificity and formalness of mentoring standards in BTIM-specific and non-specific documents, and the spottiness of mentor initial training, most mentors and mentees needed to rely on their capabilities and dispositions to define their roles. Consequently, it seemed that in the eyes of the mentors and mentees their relationship was informal; this was reflected in the roles that they assumed. Based on the study results, I recommend that mentoring standards for the mentor and mentee be more specific and formally defined. Indeed, there appears to be a need to formally conceptualize mentoring from its policy aims to its policy instruments within mentoring policy. / text

A definição e o estabelecimento da matriz de transportes de um país são desafios que acarretam implicações ambientais além das sociais e econômicas. No contexto brasileiro existem previsões de incorporar a dimensão ambiental no processo de tomada de decisão no Plano Nacional de Logística e Transporte em consonância com os pressupostos do desenvolvimento sustentável. A Avaliação Ambiental Estratégica (AAE) é um instrumento utilizado internacionalmente para propiciar essa inserção e facilitar a tomada de decisão mais estratégica. Assim, o objetivo da dissertação foi discutir e estabelecer critérios conceituais de boas práticas de AAE, as possíveis contribuições da aplicação de uma AAE nos Planos de Transporte e aplicar no caso brasileiro Plano Nacional de Logística e Transporte (PNLT). Para a consecução do objetivo proposto, o presente trabalho estabeleceu critérios e formulou uma diretriz teórica de boas práticas de AAE a partir da Diretiva Européia 42 de 2001, que trata da implantação e procedimentos de AAE, e de experiências de países como a Escócia, País de Gales e Inglaterra. Esse quadro conceitual foi aplicado no caso brasileiro do Plano Nacional de Logística e Transporte. Os resultados obtidos mostram um fraco compromisso do Plano Brasileiro com um efetivo envolvimento da dimensão ambiental no processo de tomada de decisão, evidenciando um descompasso entre o que é preconizado e a prática. A principal conclusão é que o Plano Nacional está direcionado para o crescimento econômico sem a devida inserção da dimensão ambiental. / The definition and the establishment of transport matrix of a country challenges that cause environmental implications as well as social and economic. In the Brazilian context, there are predictions of incorporating environmental considerations into decision-making in the National Plan of Logistics and Transport in line with the assumptions of the sustainable development process. The Strategic Environmental Assessment (SEA) is a tool used internationally to provide this integration and facilitate more strategic decision making. The aim of the thesis was to discuss and establish conceptual criteria of good practice SEA, the possible contributions of applying SEA in Transport Plans and apply the Brazilian case - National Plan of Logistics and Transport (NPLT). To achieve the proposed objective, this paper established criteria and formulated a theoretical guideline of best practices from the European SEA Directive 42 of 2001 that deals with the establishment and SEA procedures, and experience of countries such as Scotland, Country Wales and England. This conceptual framework was applied in the case of Brazil\'s National Plan of Logistics and Transport. The results show a weak commitment of the Brazilian Plan with an effective involvement of the environmental dimension in the decision-making process, showing a gap between what is recommended and practice. The main conclusion is that the National Plan is directed to economic growth without proper integration of the environmental dimension.

The presented thesis has closely examined the discussion on policy assignments that are restricted on an open macroeconomic model; very little reference has focused on a closed macroeconomic model. As we know, Ramirez (1986) is the first person who has applied policy assignment to a closed macroeconomic model. But Chang and Lai have clearly proved that Ramirez's model is not appropriate for policy assignment, and a way to redeem the problem is to introduce policy instrument to aggregate supply side. Also, this thesis is going to focus on, instead of introduced the policy instrument to aggregate supply side, use system endogenous on aggregate supply function. Could this kind of correction redeem the flaws made by Ramirez? Hence, this thesis would apply the reality intertemporal substitution effect of labor to subsume an aggregate supply side, then discuss the relationship on policy assignment that is between policy instrument and policy target that would derive the conclusion as below: When a model does not include the intertemporal substitution effect of labor, it degrades to a Ramirez's model (1986) and cannot be used for policy assignment. On the other hand, a model including intertemporal substitution effect of labor remedies the flaws in Ramirez's model (1986) and can be used for appropriate policy assignment assuming that government spending is in complement with private spending.

A definição e o estabelecimento da matriz de transportes de um país são desafios que acarretam implicações ambientais além das sociais e econômicas. No contexto brasileiro existem previsões de incorporar a dimensão ambiental no processo de tomada de decisão no Plano Nacional de Logística e Transporte em consonância com os pressupostos do desenvolvimento sustentável. A Avaliação Ambiental Estratégica (AAE) é um instrumento utilizado internacionalmente para propiciar essa inserção e facilitar a tomada de decisão mais estratégica. Assim, o objetivo da dissertação foi discutir e estabelecer critérios conceituais de boas práticas de AAE, as possíveis contribuições da aplicação de uma AAE nos Planos de Transporte e aplicar no caso brasileiro Plano Nacional de Logística e Transporte (PNLT). Para a consecução do objetivo proposto, o presente trabalho estabeleceu critérios e formulou uma diretriz teórica de boas práticas de AAE a partir da Diretiva Européia 42 de 2001, que trata da implantação e procedimentos de AAE, e de experiências de países como a Escócia, País de Gales e Inglaterra. Esse quadro conceitual foi aplicado no caso brasileiro do Plano Nacional de Logística e Transporte. Os resultados obtidos mostram um fraco compromisso do Plano Brasileiro com um efetivo envolvimento da dimensão ambiental no processo de tomada de decisão, evidenciando um descompasso entre o que é preconizado e a prática. A principal conclusão é que o Plano Nacional está direcionado para o crescimento econômico sem a devida inserção da dimensão ambiental. / The definition and the establishment of transport matrix of a country challenges that cause environmental implications as well as social and economic. In the Brazilian context, there are predictions of incorporating environmental considerations into decision-making in the National Plan of Logistics and Transport in line with the assumptions of the sustainable development process. The Strategic Environmental Assessment (SEA) is a tool used internationally to provide this integration and facilitate more strategic decision making. The aim of the thesis was to discuss and establish conceptual criteria of good practice SEA, the possible contributions of applying SEA in Transport Plans and apply the Brazilian case - National Plan of Logistics and Transport (NPLT). To achieve the proposed objective, this paper established criteria and formulated a theoretical guideline of best practices from the European SEA Directive 42 of 2001 that deals with the establishment and SEA procedures, and experience of countries such as Scotland, Country Wales and England. This conceptual framework was applied in the case of Brazil\'s National Plan of Logistics and Transport. The results show a weak commitment of the Brazilian Plan with an effective involvement of the environmental dimension in the decision-making process, showing a gap between what is recommended and practice. The main conclusion is that the National Plan is directed to economic growth without proper integration of the environmental dimension.

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In classical “triple bottom line” sustainability reporting, there have not been any clear guidelines on how companies should report on their environmental footprint. Consequently, the transparency in the environmental reporting has been low, which has resulted in greenwashing. To create reliable reporting and increase the proportion of green loans and green investments, the EU introduced the classification system EU Taxonomy in 2021. The new framework has stricter requirements on companies as they are now obligated to report on specific guidelines. These guidelines will also allow stakeholders to determine how sustainable a company is. Since the EU Taxonomy was recently launched, there has been a knowledge gap in how companies experience the framework. Also, what measures should be considered in the design of the EU Taxonomy for the implementation to be as successful as possible, based on the premise that companies should make their business model as sustainable as possible. This semi-structured interview study examines how Swedish companies experience the EU Taxonomy. The researchers interviewed eight Swedish stakeholders with great insights into the area, from the manufacturing industry (1), the Real Estate Industry (2), the Swedish Corporate Business Organizations (1), the Real Estate Industry Organizations (2), and Auditing Firms (2). The researchers could conclude that being classified as sustainable in the EU Taxonomy does not necessarily mean a company is sustainable from a scientific point of view. Nevertheless, it can be an answer to political interests. The interviewees also felt it was challenging to interpret and understand the framework and that there were necessary clarifications. Further, the EU will have to account for several activities from each industry so that companies can report on their total ecological footprint. Finally, changes in the delegated acts are mandatory for the EU taxonomy to be a successful policy instrument. / I klassisk “triple bottom line” rapportering har det inte funnits några tydliga riktlinjer för hur företag ska rapportera om sitt ekologiska avtryck. Som en följd av detta, har transparensen i hållbarhetsredovisningen varit låg, vilket har resulterat i greenwashing. I syfte att skapa mer tillförlitlig rapportering och öka andelen gröna lån och investeringar, infördes 2021 klassificeringssystemet EU Taxonomin. Det nya ramverket har skapat nya krav på företag då de nu är skyldiga att rapportera på specifika miljöbelastande aktiviteter. Dessa riktlinjer ska dessutom kunna utgöra hur hållbara de rapporterande bolagen är. Eftersom EU Taxonomin nyligen har lanserats, fanns det en kunskapslucka för hur företag upplever ramverket. Även vilka åtgärder som bör övervägas i utformningen av EU-taxonomin för att implementeringen ska bli så framgångsrik som möjligt, utifrån utgångspunkten att företag ska göra sin affärsmodell så hållbar som möjligt. Med detta i åtanke utvecklades denna semistrukturerade intervjustudie som ämnar att undersöka hur svenska företag ser på EU Taxonomin. Forskarna har intervjuat åtta aktörer från svenska: tillverkningsindustrin (1), fastighetsbranschen (2), näringslivet (1), medlemsorganisationer inom fastighetsbranschen (2) och revisionsbyråer (2). Det forskarna kunde konstatera är att det som klassas som hållbart i EU Taxonomin, inte nödvändigtvis ur ett teknikneutral och vetenskapligt perspektiv är hållbart, utan är ett svar på ett politiskt intresse. Aktörerna upplever dessutom att ramverket är svårt att förstå och att det därför är nödvändigt med förtydningar. Till sist kommer även EU behöva ta fler aktiviteter från de respektive branscherna i åtanke i de delegerade akterna, för att företag ska kunna redovisa för sitt totala ekologiska fotavtryck. Slutligen är ändringar i de delegerade akterna obligatoriska för att EU Taxonomin ska kunna bli ett framgångsrikt policyinstrument.

À quoi sert la prospective ? Telle est la question de cette recherche sur les usages du futur par les régions et les métropoles en France depuis 1955. À quel moment la prospective est-elle mobilisée, par qui et selon quelles modalités ? En comparant seize démarches menées sur quatre territoires (Nantes, Lyon, Pays de la Loire et Rhône-Alpes), la thèse démontre que la prospective est moins utilisée pour agir sur le long terme que pour gouverner les institutions. En croisant la sociologie des institutions avec l’approche discursive des politiques publiques, ce travail développe le concept d’énoncé d’institution pour analyser la fonction de ces démarches. Relancée à intervalles irréguliers mais toujours éphémère, l’activité prospective correspond à une tentative des acteurs pour énoncer l’institution et construire une coalition discursive autour de cette définition. À travers l’élaboration d’un tel énoncé, les porteurs de ces démarches poursuivent trois objectifs : démontrer l’unité de l’institution, en justifier l’utilité et en revendiquer le pilotage. La thèse distingue quatre générations de démarches prospectives, correspondant chacune à un usage spécifique du futur : exister par anticipation à travers la planification à long terme (1955-1983), susciter un besoin d’institution malgré la résistance des notables locaux (1983-1995), affirmer la vocation stratégique de l’institution par la formulation d’un projet transversal (1995-2004) et atténuer les contradictions de l’action publique territoriale par la construction d’un discours politique consensuel (2004-2015). En s’intéressant au travail discursif des acteurs locaux plutôt que d’étudier les réformes nationales et leurs mises en œuvre, ce travail apporte un nouvel éclairage sur l’institutionnalisation des régions et des métropoles. Il révèle l’importance de ces énoncés pour faire tenir l’institution face au poids des dynamiques centrifuges, territoriales et sectorielles. / What are the functions of visioning (prospective)? Such is the guiding question of this dissertation, which examines efforts to envision the future at the regional and metropolitan level in France since 1955. When has foresight been used, by whom and for what ? Comparing sixteen exercises held in two cities (Nantes and Lyon) and two regions (Pays de la Loire and Rhône-Alpes), this work demonstrates that visioning is used less to shape the long term future than to govern current political institutions. Combining sociology of institutions with the discursive approach of public policy, this dissertation develops the concept of institution statement. Ephemeral although regularly revived, foresight activities are attempts to define the institution and to build discursive coalitions to support this definition. With such a statement, stakeholders in foresight activities act in pursuit of three goals: to demonstrate the unity of the institution, to justify its utility and to claim its leadership. The dissertation distinguishes four generations of foresight practices, each of which deals with a specific use of the future: to exist in advance through long term planning (1955-1983) ; to develop a need for an institution in spite of reluctance by the local political elite (1983-1995) ; to affirm the strategic vocation of the institution through the formulation of a project (1995-2004) ; and to alleviate growing contradictions in local public policies (2005-2015).This work contributes to revitalizing the study of the institutionalization of regional and metropolitan governments. Rather than studying national reforms and their implementation, it analyses the discursive work of local actors in order to define the role of these new state spaces. It reveals the importance of such statements in holding the institution in spite of spatial and sectorial centrifugal forces.

統一發票制度是政府課徵營業稅之主要工具，實施期間長達50多年。在此期間我國營業稅制從主要的總額型發展演進到加值型營業稅制，而此徵收工具迄今仍受重視，其應有獨特之處，值得評估研究。本研究主要是從兩個方向著手，第一部分是就統一發票制度之性質、制度內容及執行，評估其達成租稅政策目標之程度；第二部分係比較國際間實施加值稅國家的經驗，檢視此一工具之重要性，以及其改進空間或有其他可行的替代工具。本研究根據政策工具理論，從政策內容、執行組織、標的團體及環境之層面，及政策工具性質，從效能性、效率性、公平性、易用性及社會支持性之指標，予以評估，認為作為營業稅徵收工具的統一發票，以其高強制性及直接性，低自動性及可見性，其徵收效率並未比其他稅目之徵收工具高，容易造成稽徵人員依賴，另外其取得外界之支持亦呈現不定。至於加值稅實施之國際經驗比較部分，經考量經濟開發成長情形及資料取得之難易性，選取新加坡、英國、澳洲作為比較對象，並由各國稅制規劃、稅收統計，以及稽徵成效作相對性比較之基礎。評估結果顯示以新加坡及英國實施成效最佳，而統一發票作為加值稅稽徵工具之我國績效最低。研究總結，發現統一發票制度在稅收成長雖有助益，然因執行低效率，以及租稅減免過多，破壞中性原則，未能達成確實課稅之宗旨，惟仍具改進空間，是以本研究最後提出從制度簡化及加強執行兩方面之具體改進建議。 / The Uniform Invoice System (UIS) has been a main instrument for the collection of business tax in the last fifty years. Present research on an evaluation of this system has taken two major directions. The first is to evaluate the nature, design and execution of the local system, according to its achievement of the goals of tax policy; the second is to compare international experience in the imposition of Value-Added Tax. The purpose of the research on the local system is to examine the necessity of UIS, and see whether there is still room to improve it or if there are any alternatives. The research uses indexes such as effectiveness, efficiency, equity, usability, and social support to survey the following aspects of the system: policy, administrative agencies, target group, and environment. The conclusion from this part shows that the UIS, with its nature of high coerciveness and directness, but low automaticity and visibility, has failed to operate to a high degree of efficiency as other taxes, and it has not been easy to obtain support from society. In addition, the success of the UIS has led to inertia on the part of the competent authorities, and less active auditing. The purpose of as research of international experience is to make a comparison between Singapore, UK, Australia, and Taiwan, focusing on the design of collection mechanism, tax revenue, and efficiency of administration. The results show that Taiwan, with UIS peculiar to itself has not produce a better performance. The conclusion of the research of local and international systems indicates that the performance of the UIS did not meet the goals as the government expected, owing to its low efficiency and an erosion of the tax base from too much tax exemption. Finally, the research suggests two ways to improve the system: simplification and strengthening of the enforcement.

MPM / Oliver Tambo Institute of Governance and Policy Studies / The study investigated the implementation of Quality Assurance as a policy instrument at the University of Venda. Within the study, the researcher critically analyzed the implementation of Quality Assurance policy as a system and the procedures within the University. To universities around the world, quality assurance in higher education institutions has become a matter of great importance. In South Africa, quality assurance roles and practices are closely guided by legislative guidelines, which are primarily structured to report and comply with universities ' obligations to DHET, CHE and SAQA, and so, too the national demand for universities to contribute to the study and advancement of higher education policy. This study used a qualitative research approach which included ethnographic method to address the question on the implementation of quality assurance as a policy instrument using University of Venda as a case in point. The study findings revealed that the illustration of the quality assurance as a policy instrument in higher education context is very critical to enable an institution of higher learning to execute its core business in a way that quality uncompromised. Stakeholders should have faith in the institution and that the university should undertake a syst ematic cycle of external program assessments based on teaching and learning concerns and a ke the necessary steps to build capacity and provide support in curriculum design and program development processes at the school and departmental level. The study concluded by giving recommendations on what are the strategies that the University can apply in enhancing the “quality of its core business of teaching and learning, research and community engagement.” / NRF