Les personnes publiques ont la faculté de produire des normes par voie unilatérale ou contractuelle. Toutefois, ni la jurisprudence ni les textes n'affirment l'existence d'une liberté de choix entre ces deux instruments. L'observation du droit montre davantage de situations dans les personnes publiques ne peuvent pas librement choisir que des situations dans lesquelles elles ont effectivement cette liberté de choix. Le Conseil d'État est particulièrement actif, imposant tantôt le contrat, tantôt l'acte unilatéral pour l'exercice des compétences. Aussi, dans une discipline telle que le droit administratif, où l'action des personnes publiques est strictement encadrée par les normes de compétence, la doctrine n'est en général pas favorable à la reconnaissance de véritable liberté dans l'action au profit de l'Administration. Pourtant, le caractère objectif du droit administratif n'obère pas totalement la qualité de sujet de droit des personnes publiques ni leur capacité à exprimer une volonté propre. Le principe de la liberté de choix des modes de gestion illustre par exemple cette dimension libérale de l'action administrative. En réalité, dès l'instant où les normes de compétence n'ont pas vocation à prescrire l'instrument au moyen duquel une compétence doit être exercée, les personnes publiques disposent d'une liberté de choix entre le contrat et l'acte unilatéral. Si le législateur ou le Conseil d'État imposent aux personnes publiques d'utiliser le contrat ou l'acte unilatéral pour l'exercice de telle ou telle compétence, cela ne signifie pas pour autant que, en amont, les personnes publiques n'ont pas une liberté de choix. Au contraire, l'existence de limitation à la faculté d'agir révèle l'existence d'une liberté. Dès lors, la liberté de choix entre le contrat et l'acte unilatéral et son encadrement par le droit objectif constituent les deux pièces d'une même médaille, formant ainsi un droit général du recours au contrat ou à l'acte unilatéral. Il s'est agi de tracer les contours précis, tant sur un plan conceptuel que pratique, de la liberté de choix et de l'encadrement de cette liberté de choix, en révélant les mécanismes et critères en action sur les deux versants de deux droits. / Public entities have the ability to produce standards unilaterally or under contract. However, neither the law nor the texts affirm the existence of a choice between the two instruments. Observing the right shows more situations in public entities can not freely choose that situations where they actually have this freedom of choice. The State Council is particularly active, sometimes imposing the contract, sometimes unilateral act for the exercise of powers. Also, in a discipline such as administrative law, where the action of public persons is strictly governed by the standards of jurisdiction, the doctrine is generally not favorable to the recognition of true freedom in action for the benefit of 'Administration. Yet, the objective character of administrative law does not totally hampers the quality of legal subject of public figures or their ability to express their own will. The principle of freedom of choice of management methods illustrious example this liberal dimension of administrative action. In fact, as soon as the standards of competence are not intended to prescribe the instrument by which a jurisdiction must be exercised, public figures have a choice between the contract and the unilateral act. If Parliament or the Council of State to require public entities to use the contract or unilateral act for the performance of a particular jurisdiction, this does not mean that upstream, public figures have not a freedom of choice. On the contrary, the existence of limitations on the ability to act reveals the existence of freedom. Therefore, the choice between the contract and the unilateral act and its frame by objective law are the two parts of the same coin, thus forming a general right of appeal to the contract or the unilateral act. It came to trace the precise contours, both conceptually and practically, freedom of choice and the framing of this freedom of choice by revealing the mechanisms and criteria for action on both sides of two rights

In this article, one of the most important labor law institutions is reviewed, as it is freedom of association and, in return, the clearest statement of its violation: anti-union behavior. The issue highlights complexity, in so far as this type of proscribed behaviors can be realize in different and subtle ways, being of special interest to address the interference of the employer in the administration of the labor union, as well as the difficulties involved in its evidence. / En el presente artículo, se analiza una de las instituciones del derecho laboral más importantes, como lo es la libertad sindical(1) y, en contrapartida, la más clara manifestación de su vulneración: la conducta antisindical. El tema reviste complejidad, en la medida que este tipo de conductas proscritas se puede materializar de distintas y sutiles formas, siendo de especial interés, abordar la injerencia del empleador en la administración del Sindicato, así como las dificultades que entraña su probanza.

This study focuses on the effectiveness of audit committees in public entities, specifically schedule 3A entities, which are governed by the PFMA. It is clear that the audit committee cannot operate on its own if it wishes to be effective. Management, Internal Audit and External Audit (Auditor General of South Africa) all play significant roles in the effectiveness of the audit committee. Internal Audit and the Auditor General are assurance providers for the audit committee and therefore play an even bigger role in its effectiveness. The independence of these assurance providers is vital, as the audit committee relies on them to obtain an independent view of the effectiveness of controls within the entities. / Graduate School of Business Leadership

Mini-dissertation (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Mini-dissertation (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Mini-dissertation (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Submitted by Pedro Mizukami (pedro.mizukami@fgv.br) on 2009-09-08T18:14:00Z No. of bitstreams: 1 DMPPJ 2009 - Marcella Araujo da Nova Brandão.pdf: 568835 bytes, checksum: c46a5f0d66efbd7d43f7921b5a40533a (MD5) / Approved for entry into archive by Pedro Mizukami(pedro.mizukami@fgv.br) on 2009-09-08T18:14:07Z (GMT) No. of bitstreams: 1 DMPPJ 2009 - Marcella Araujo da Nova Brandão.pdf: 568835 bytes, checksum: c46a5f0d66efbd7d43f7921b5a40533a (MD5) / Made available in DSpace on 2009-09-08T18:14:07Z (GMT). No. of bitstreams: 1 DMPPJ 2009 - Marcella Araujo da Nova Brandão.pdf: 568835 bytes, checksum: c46a5f0d66efbd7d43f7921b5a40533a (MD5) / Com o aumento da pressão social sobre a qualidade do serviço prestado pelo Poder Judiciário, há necessidade de se perseguir maior eficiência por estes órgãos. Neste contexto, vem ganhando força a idéia da consensualidade, de modo a permitir à Administração, por meio da interação com o cidadão, promover acordos e obter resultados mais efetivos para todos. O foco deste estudo é a identificação de aspectos práticos que reduzem e, em alguns casos, inviabilizam a materialização de pontos de consenso entre o cidadão e a Administração Pública, para reverter esse quadro. / With the increase of the social pressure on the quality of services rendered by the Judiciary Branch and other public powers in general, there is a necessity to make the Judiciary Branch and the administration in general more efficient. In this context, the idea of consensuality is gaining strength in ways to allow the administration through interaction with the public to reach an agreement with more effective results to all parties. The focus of this study is to identify some practical aspects that could possibly reduce, or even hinder, the effectiveness of consensuality between citizens and public administration in an attempt to overcome this adverse cenario.

This study focuses on the effectiveness of audit committees in public entities, specifically schedule 3A entities, which are governed by the PFMA. It is clear that the audit committee cannot operate on its own if it wishes to be effective. Management, Internal Audit and External Audit (Auditor General of South Africa) all play significant roles in the effectiveness of the audit committee. Internal Audit and the Auditor General are assurance providers for the audit committee and therefore play an even bigger role in its effectiveness. The independence of these assurance providers is vital, as the audit committee relies on them to obtain an independent view of the effectiveness of controls within the entities. / Graduate School of Business Leadership

Tillgänglighet på offentliga aktörers webbplatser är väsentligt för att säkerställa att alla individer i ett samhälle har tillgång till samhällsviktig information. Trots detta är det många webbplatser som saknar tillgänglighetsanpassningar. Tillgänglighet på webbplatser innebär att de bör vara lättnavigerade och lättlästa samt att det finns tillgänglighetsanpassningar för personer med synnedsättningar, funktionsvariationer eller rörelsehinder. År 2019 trädde lagen om tillgänglighet till digital offentlig service (DOS-lagen) i kraft, lagen stadgar krav på tillgänglighet till digital service som tillhandahålls av offentliga aktörer. Syftet med denna studie var att undersöka om DOS-lagen har haft en effekt på svenska myndigheters tillgänglighetsarbete och hur väl de följer och tillämpar lagen. Genom att utvärdera tillgängligheten på sex myndigheters webbplatser och intervjuer med personer som arbetar på svenska myndigheter har ett resultat sammanställts. Utvärderingarna visade att myndigheternas webbplatser erhöll de tillgänglighetsanpassningar som DOS-lagen ställer som krav. Förbättringsmöjligheter har identifierats, de största bristerna från utvärderingen var tillgänglighetsanpassade pdf:er och en mer konsekvent navigation och utformning. Intervjuerna gav en inblick i hur arbetet kring tillgänglighetsanpassningar gick till på svenska myndigheter och att DOS-lagen varit ett uppvaknande för att skapa mer förståelse och standardiserade arbetssätt kring digital tillgänglighet. Det är viktigt att belysa att denna studien är av en mindre skala vilket gör det svårt att generalisera till majoriteten av svenska myndigheter. Det betonar att framtida studier kan genomföras med fler myndigheter för att få ett bredare perspektiv. / Accessibility on public entities websites is crucial to ensure that all individuals in a society have access to vital societal information. Despite this, many websites lack accessibility adaptations. Web accessibility means that websites should be easy to navigate and read, and should include accommodations for individuals with visual impairments, disabilities, or mobility challenges. In 2019, the Digital Public Service Accessibility Act (DOS-act) came into effect, imposing accessibility requirements on digital services provided by public entities. The purpose of this study was to investigate the impact of the DOS-act on the accessibility efforts of Swedish authorities and how well they adhere to and implement the law. By evaluating the accessibility of six agency websites and conducting interviews with individuals working in Swedish authorities, a set of findings has been compiled. The evaluations revealed that the agencies' websites met the accessibility adaptations required by the DOS-act. Areas for improvement were identified, with the main shortcomings from the evaluation being accessible PDFs and more consistent navigation and design. The interviews provided insight into the process of implementing accessibility adaptations in Swedish authorities and highlighted that the DOS-act has served as an awakening to foster greater understanding and standardized approaches to digital accessibility. It is important to note that this study is of limited scope, which makes it challenging to generalize to the majority of Swedish authorities. This emphasizes that future studies could be conducted with more agencies togain a broader perspective.

Effective corporate governance of boards can become a sustainable competitive advantage for organisations. In the extant literature a number of reasons are cited for dysfunctional boards. Some of the reasons attributed to board failure relate to poor corporate governance, practice and oversight. Some of the reasons for board failure pertain to micromanaging of the organisation, an ineffective nominating committee, size of the board, non-functioning committee structure, absence of strategic plan, no orientation\induction plan and no rotational plan. Poor governance practises across all sectors has negatively tainted economic investment in South Africa consequentially affecting economic growth. Below South Africa’s competitive rating slipped from (52nd) in 2012-2013 to 53rd in 2013-2014 rating is given to show that marked improvement is needed in corporate governance. South Africa’s rating in the Corruption Perceptions Index for 2012 was 43 and slipped to position 69 amongst 176 countries for the Corruption Perception Index, 2013. The trend analysis report of the Public Service Commission reported that In 2006/7, there were 1 042 cases of corruption, amounting to R130.6-million; in 2007/8, there were 868 cases, amounting to R21.7-million; in 2008/9, there were 1 204 cases, amounting to R100.1-million; in 2009/10, there were 1 135 cases, amounting to R346.5-million; in 2010/11, there were 1 035 cases, amounting to R932.3-million; in 2011/12, there were 1 243 cases, amounting to R229.9-million. Good governance frameworks, policies, procedures, processes and practices attract foreign direct investments. Better governance practices are critical for improved economic growth and development that will result in an improvement in the South Africa’s competitiveness and corruption perception index ratings. South Africa’s continued economic growth and development is dependent on attracting foreign direct investment. From 1994 corporate governance regimes were promulgated. Although there are a collection of corporate governance codes and guidelines that have been published, few specifically cover governance practices in public entities. Moreover, with better governance practices state-owned enterprises can significantly contribute to the economic transformation and development in South Africa. The purpose of the study is to establish that improved governance is a function of board structure and board process variables. With the presence of structural and process variables board activism will improve resulting in board decision quality. Independent directors without no conflict of interest, the requisite industry expertise and intelligence (functional area knowledge), the information to make decisions are adequate, accurate and timely (information quality), directors exert the needed effort (effort norms), directors robustly explore all dimensions and options (cognitive conflict) and the board functions optimally (cohesiveness) influence board decision quality. Boards which are configured optimally are able to execute their fiduciary responsibility optimally. In 2012 a budget of R845.5 billion was provisioned for infrastructural development to boost economic development. This budget allocation must be prudently and frugally managed in accordance with good governance practises to achieve economic development. In particular South Africa has to improve its competitiveness rating and corruption perception index to attract investments and continual growth. In terms of the research design, to address the research questions, a mixed research approach was selected for the study. The phenomenological (qualitative) and positivist (quantitative) philosophical paradigms were adopted with the purpose to obtain a greater understanding of board decision quality in the Public Entities in South Africa. The data collection instruments used in the study was in-depth interviews, focus group interviews and administration of a survey. The population for the qualitative research was 19 in-depth interviews and two focus group interviews. For the quantitative study a population of 215 public entity board members were selected for the study. A total of 104 board members of Public Entities completed the survey for the study. In relation to data analysis for the qualitative study Tesch’s coding, thematic analysis was used to analyse the in-depth and focus group interviews. For the quantitative study, SPSS was used to analyse responses from the surveys. The hypothesis was tested using inferential statistics, namely, factor analysis and multiple regression was used.. The findings generated from the first phase, the qualitative study that provided support for the positive relationship between board structure, board process variables and board decision quality. The following five variables are incorporated in a model that seeks to identify the strongest predictor of board decision quality: (1) board independence, (2) effort norms, (3) functional area knowledge and skill, (4) cognitive conflict and (5) information quality. The findings show that information quality is the strongest predictor of board decision quality followed by expert knowledge and skill. As expected, expert knowledge does not only increase the cognitive capacity of the board, but it also positively affects company competitiveness. The findings also show that cognitive conflict has a negative association with decision quality. The study argues that political influence exerted by board political appointees may explain the negative relationship between cognitive conflict and board decision quality. The major contribution of this study is that it provides a 28-item instrument that can be used practically by public entity boards in the reflective process to improve board decision quality. The study concludes by offering avenues for further research. The model suggests that board decision quality is a product of board structure (board independence), board process (functional area knowledge, information quality, and cognitive conflict and effort norms). / Business Management / D.B.L.