Le secteur financier a émergé afin d’apporter une réponse à certaines imperfections microéconomiques, principalement de nature informationnelle. Trois rôles principaux ont été identifiés dans la littérature : la sélection et le suivi des emprunteurs (voir par exemple Grossman et Stiglitz (1980) ou Boot et Thakor (1993)), la création d’un actif insensible à la production d’informations privées, à savoir les dépôts bancaires (Gorton et Pennacchi (1990)), et la fourniture d’une assurance contre les besoins de liquidité en présence d’incertitude sur les préférences quant au moment choisi pour la consommation (Diamond et Dybvig (1984)). Mais, si le secteur financier constitue une réponse à certaines défaillances du marché, il opère en présence de certaines autres imperfections microéconomiques qui peuvent réduire son efficacité. Cette thèse s’attache à étudier plus particulièrement deux d’entre elles : le caractère incomplet des marchés et les problèmes d’aléa moral des gestionnaires des banques. L’existence de ces imperfections implique une externalité dans le fonctionnement du secteur financier qui peut justifier une réglementation. Afin que la régulation puisse permettre de traiter ces inefficacités, il est crucial d’identifier d’abord quelles sont les défaillances de marché responsables de l’inefficacité et à travers quels mécanismes elles influent sur les choix des agents. Cette analyse théorique représente l’objectif principal de cette thèse. / The financial sector has emerged because financial institutions help overcome some microeconomic imperfections, mainly informational. Three main roles have been identified in the literature: the screening and monitoring of borrowers (see for instance Grossman and Stiglitz (1980) or Boot and Thakor (1993)), the creation of an informational-insensitive asset out of their liabilities (Gorton and Pennacchi (1990)), and the provision of an insurance against liquidity needs in the presence of uncertainty on the preferences over the timing of consumption (Diamond and Dybvig (1984)). But, if the financial sector has emerged as an answer to some market failures, it is operating in the presence of some other micro imperfections that can reduce its efficiency. This dissertation focuses on two of them: incomplete markets and moral hazard problems. Their existence implies some externality in the functioning of the financial sector that may justify a regulation. In order for the regulation to overcome those inefficiencies, it is crucial to first identify what are those market failures and through which mechanisms they affect the choices of agents. This theoretical analysis is the main objective of this dissertation.

La presente investigación buscó aplicar un modelo que permita medir la transparencia corporativa a través de la información divulgada por las empresas del sector minero peruano listadas en la Bolsa de Valores de Lima (BVL), a través de internet. En este sentido, como resultado de la revisión de la literatura, se aplicó el modelo propuesto por Gandía (2008) en su publicación Determinants of internet-based corporate governance disclosure by Spanish listed companies, que consistió en determinar el nivel de transparencia corporativa de los índices propuestos: Índice de Informe Anual Corporativo (IIAC), Índice de la Superintendencia de Mercado de valores (ISMV) e Índice de la Página Web Corporativa (IPWC), así como la aplicación de tres modelos de regresión lineal múltiple con el fin de determinar la relación de linealidad entre cada uno de los índices de transparencia corporativa con las variables independientes propuestas, tales como el tamaño de la empresa, rentabilidad, tiempo de listada BVL, tamaño del directorio, acciones negociables y visibilidad en los medios. Como resultado del análisis descriptivo para medir el nivel de transparencia corporativa, se obtuvo como resultado un nivel bajo en los tres índices propuestos, siendo el ISMV el que alcanzó el mayor puntaje. Asimismo, en el análisis de los modelos de regresión, se comprobó que el índice ISMV, con las variables tamaño de la empresa y tiempo de listada en la BVL, fue el único modelo significativo para explicar la relación de linealidad entre dicho índice y las variables. / The present investigation sought to apply a model that allows measuring corporate transparency through the information disclosed by Peruvian mining companies listed on the Lima Stock Exchange (BVL), through the Internet. In this respect, as a result of the review of the worldwide literature, the model proposed by Gandía (2008) was applied in its publication Determinants of internet-based corporate governance disclosure by English listed companies, which consisted in determining the level of corporate transparency of the proposed indexes: Corporate Annual Report Index (IIAC), Stock Market Superintendence Index (ISMV) and the the Corporate Website Index (IPWC), as well as, the application of three multiple linear regression models, in order to determine the relationship of linearity between each of the corporate transparency index with the independent variables: company size, profitability, time of listing in the Lima Stock Exchange, directory size, negotiable shares and web visibility. As a result of the descriptive analysis to measure the level of corporate transparency, a low level was obtained in the three proposed indexes, being the ISMV index, the one that obtained the highest score. As well, in the regression models analysis, it was obtained that the ISMV index and the variables size of the company and time of listing in the BVL was the only significant model that explain the linearity relationship between such index and the mentioned variables. / Tesis

This thesis analyzes if there, given the size of the informal sector, is an effect of corruption on income inequality, here defined as the Palma ratio. Estimations are done with a fixed effects ordinary least squares regression using panel data for 19 federal states of Brazil over every other year between 2006-2014. The results provide evidence that corruption increases income inequality when the informal sector is smaller than 37.97%, but decreases inequality when the informal sector exceeds 55.34%. The findings are robust to several sensitivity checks. The gained insight of the relationship between corruption and income inequalityusing a microeconomic perspective is the main academic contribution of this thesis.

En la investigación realizada se determinó que era relevante y conveniente investigar el Nivel de Cultura Tributaria en la ciudad de Chiclayo. La hipótesis planteada asumía que si existiera un mayor nivel de Cultura Tributaria en los comerciantes de la ciudad de Chiclayo, entonces ayudaría a mejorar la recaudación Pasiva de la Región - 2012. Se tomó en cuenta como objetivo general, determinar el nivel de cultura tributaria en los comerciantes de la ciudad de Chiclayo en el periodo 2012, y como objetivos específicos, describir la situación actual en materia tributaria de los comerciantes, determinar el motivo por el cual los comerciantes no pagan sus tributos y determinar si perciben que sus impuestos están siendo correctamente utilizados. El trabajo científico fue respaldado por los aportes de las Teorías de la Tributación, Teoría de la Disuasión y la Teoría de Eheberg. La investigación se considera relevante desde el punto de vista científico porque la recaudación pasiva es muy importante en una nación ya que los tributos son trasladados al Estado, luego son retornados bajo la forma de servicios y obras públicas. Sin embargo, no todos los contribuyentes son conscientes de esta situación y no son pocos los que se valen de acciones ilícitas para no pagar impuestos. Dentro de las conclusiones más importantes se señala que con este estudio ha quedado evidenciado, que el contribuyente Chiclayano no lleva arraigada su obligación del pago del tributo como algo inherente a su ciudadanía, y que el nivel de cultura tributaria en los comerciantes de la ciudad de Chiclayo en el periodo 2012 es bajo. / Tesis

Eu égard les ressources financières conséquentes qu’elle mobilise, la protection sociale exerce une influence sur l’économie et sur les hommes. Son efficacité suscite de multiples débats, alimentés par le ralentissement économique, opposant partisans d’un libéralisme accru et défenseurs de davantage de justice sociale. Pour les premiers, le coût des dépenses sociales et leurs effets d’aubaine constituent un frein pour l’économie alors les seconds assimilent son apport à un levier indispensable au développement du capital humain. Cette thèse cherche à démontrer que les performances économiques et politiques sociales peuvent et doivent poursuivre des objectifs communs afin que le développement économique se traduise par le développement humain. Elle s’organise en deux parties comportant chacune trois chapitres. Dans un premier temps, suite à une démonstration mettant en exergue la forte corrélation entre niveau de développement économique et qualité des ressources humaines,seront mis en évidence deux positionnements contradictoires à propos de l’apport de la protection sociale sur l’économie et sur les hommes. A l’instar des autres pays en développement, au Sénégal, le secteur informel, représentant le poumon de l’économie malgré une faible productivité, est dépourvu de toute forme de couverture sociale moderne. Aboutissant à la conclusion que certaines composantes de la protection sociale, telle que l’assurance maladie, peuvent améliorer l’efficacité du capital humain, nous esquissons un schéma de couverture médicale applicable au secteur informel au Sénégal dans le cadre d’une assurance maladie obligatoire. / Considering the substantial financial resources that social protection mobilizes, it exerts influences on the economy and population. Many debates are raised about its effectiveness, and these debates are sustained by the economic slowdown, that opposes supporters of an increased liberalism and those who are for some more social justice. For the former, the social spending cost and stroke of luck act as a brake on the economy while the latter compare its contribution to an essential lever for the development of human capital. This thesis tries to demonstrate that economic performance and social policies can and should pursue common goals, so that economic development should result in human development. It is divided into two parts, with three chapters in each. Firstly, two conflicting positions about the contribution of social protection on the economy and population will be brought out following a demonstration which underlines the strong correlation between the level of economic development and quality of human resources. Like the other developing countries,in Senegal the informal sector, which represents the hub of the economy, despite its low productivity, has no form of modern social coverage. Coming to the conclusion that some components of social protection, such as health insurance, can improve the effectiveness of human capital, we outline a scheme of medical coverage which can be applied to the informal sector in Senegal through compulsory health insurance.

Estágio realizado na Riopele - Têxteis, S. A. e orientado pelo Eng.º Joaquim Vieira / Tese de mestrado integrado. Engenharia Electrotécnica e de Computadores (Major Automação). Faculdade de Engenharia. Universidade do Porto. 2009

This study was conducted in the context of health service planning in an environment of changing government strategies for regional, rural and remote area health care and telecommunications infrastructure planning in Western Australia. The study provides an account of the State Government of Western Australia’s planning for the implementation of a telecommunications network infrastructure, and specifically the Telehealth Project, conducted between 1998 and 2002. The purpose of this study was to examine influences on community participation in planning within the dynamic political, economic and social forces that impact on the development of regional, rural and remote area health services. Specifically, the study outlines the issues and barriers in providing for significant local participation in projects that are centrally initiated and controlled. It examines the influences in planning for projects that incorporate local community based beliefs and needs, the requirements of collaborating with multiple state and national government departments, and the private sector. This study was situated within the interpretive paradigm, and is conceptualised within Donabedian’s (1969) framework for assessing and assuring quality in health care. The methodological approach is bound within a case study and consists of a participatory action research approach. The research method uses the single case to undertake in-depth interviews, observations and a survey to collect data from community, government and industry members as a basis for reflection and action. The findings of the study clearly indicated that there was consensus between all rural, remote and metropolitan area participants that telecommunications did offer the opportunity to provide increased, improved or alternative health services. However, there were a number of obstacles to the success of the planning process, including a lack of local community inclusion in planning committees, poor communication within central government agencies, overuse of external consultants, a bias toward the medical view, a limited scope of invitation to contribute, and local information being overlooked in the final implementation plan. Analysis of planning for the Telehealth Project reveals the implications of organisational and political stakeholders making final decisions about outcomes; and provides a reminder of the importance of engaging communities authentically when planning for health and telecommunications services which involve the public and private sectors. The originality and significance of this study stems from understanding how technology can advance community health; through measures such as the use of community participation strategies, through authentic community based leadership, truly representative participants, decentralised decision making, a focus on community based health needs and change management strategies that include all of these. Consequently, the study advances knowledge of community participation in planning, and the evidence suggests implications for practice, education and further research.

In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of many of these organisations are social, rather than financial in orientation. This critical, interpretative case study, set within the context of not-for-profit public museums, seeks to enhance an understanding of public sector accounting change based on these unique social organisations. The study examines three aspects of the reforms, namely, their development, their promotion and their defence. This examination is undertaken using the ideas contained in Mary Douglas’ (1986) How Institutions Think as the key theoretical construct. The supplementary perspectives of problematisation and epistemic communities are used to assist in applying the primary theoretical construct by explaining how, and by whom, these reforms were advocated and implemented in this specific instance. The study shows how the interpretation and application of the statements comprising the conceptual framework have shaped the development, promotion and defence of detailed standards developed for specific public sector organisations. In doing so, the study addresses two key research questions: (1) How were financial notions of accountability and performance of Australian public sector organisations constructed during the period 1976-2001 and articulated in the CF, once its development began, within this reform period? (2) How were these notions and other concepts of financial reporting outlined in the CF interpreted and applied in the (i) development; (ii) promotion; and (iii) defence of detailed accounting standards for not-for-profit public museums in Australia during the period under investigation? The study demonstrates that the concepts of financial reporting outlined in the conceptual framework were used by a relatively small group of technical experts located in influential positions in accounting regulation and in other fields to justify the application of accrual accounting within diverse public sector organisations. During the period examined, only certain questions were posed and certain issues considered and many problems associated with the implementation of the reforms were not considered. Accordingly, a key finding of the study is that each aspect of the reform period was guided and constrained by institutional thinking. In addition, the study shows how the framework's content can be used to permit equally well-argued, but conflicting, accounting policies to be adopted and defended for the same items, indicating the framework to be of only limited value as a technical tool. This leads to another key finding of the study, namely, that the framework is best understood as a political tool, serving a crucial role in enabling accrual accounting reforms to be developed, promoted and defended within the public sector. Thus, the study seeks to offer an enhanced understanding of the nature and determinants of accounting change, and accordingly, it broadens an understanding of the use of the conceptual framework, as an institution, in developing, promoting and defending changes to accounting practice.

This study approaches the study of organisational communication in the Australian public sector by focussing on the gendered nature of the organisation, and presenting results from the grass roots or 'native' level (Gregory, 1983). The theoretical framework of this study draws on a diverse range of philosophical viewpoints, ranging from organisational communication and culture approaches, sociological perspectives, public sector research, and uniquely Australian conceptualisations of gender within the public sphere. This study introduces a new way of conceiving feminist bureaucrats (femocrats), in terms of their relationships with 'natives' within public sector organisations. Difficulties in identifying a distinctly Australian organisational communication arena result from both the paucity of organisational communication, grass roots, and public sector research, and because of the problematic task of assimilating 'bits' of divergent theories, with often incompatible views to inform one comprehensive theoretical framework. The results of focus group and individual interviews suggest that a 'managerial' culture exists both within and externally to public sector organisations. This managerialism originates from within patriarchal and masculine organisational structures, and from a shift of workplace practices where a public service model has been replaced by a more private sector, bottom line, results orientation. While the 'natives' in this study are not representative of all public sector employees, their discourse provides a glimpse into the concerns of grass roots members of organisations, a view that is significant in its absence from organisational communication research, particularly in the Australian context.

Thesis (PhD (Public Affairs))--University of Pretoria, 2007. / Abstract in English. Includes bibliographical references. Available on the Internet via the World Wide Web.