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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

Political accountability in practice : a conversation analytic study of ministerial accountability towards the Scottish parliamentary committees

Ispas, Ileana Alexandra January 2010 (has links)
This study examines political accountability within the context of ministerial accountability towards the Scottish parliamentary committees. A review of the existing literature on accountability identified striking discrepancies between different disciplinary perspectives. In particular, political science research (e.g. Mayer, 1999) focuses on describing the structural mechanisms available for constraining the behaviour of those being made accountable. This literature includes research on ministerial accountability (e.g. Flinders, 1991), although largely focusing on accountability towards the parliamentary Chamber rather than the committees. By contrast, the psychological literature does not focus on accountability, but rather on developing a classification of accounts (e.g. Scott and Lyman, 1968) doing the kind of work that is examined in political science under ‘accountability’ (i.e. providing excuses and justifications to explain problematic behaviours), and testing these accounts using experimental designs (e.g. Weiner et al., 1987). However, given its focus on classification and experimental designs, the psychological literature on accounts treats language as reified and abstract. A third (discourse and conversation analytic) research tradition uses recordings of real-life verbal interactions to examine the turn-by-turn unfolding of interactions (e.g. Atkinson and Drew, 1979), but few studies focus on accountability, and none specifically investigate political accountability. My study is the first to bridge the gap between these three disciplinary perspectives by examining the practice of political accountability through the turn-by-turn unfolding of interactions between ministers and members of Scottish parliamentary committees. The thesis aims to contribute to an understanding of democracy in action by providing an insight into the practical ways in which accountability is accomplished within this specific real-life setting. The corpus of data was compiled from 27 hours of video recordings of interactions between ministers and members of four Scottish parliamentary committees. I analysed the data using conversation analysis (CA). Use of CA led me to identify indirectness as a pervading characteristic of the ways in which challenges are formulated and attended to in the interactions between committee members and ministers, as well as a number of ways in which committee members and ministers attended to matters of stake and interest in relation to such challenges. In addition, CA has allowed an insight into the limits of accountability by showing how ministers can avoid answering particular questions. These findings stand in stark contrast to the political science literature, which emphasises the adversarial nature of interactions within parliamentary settings and the availability of mechanisms for holding ministers to account (e.g. parliamentary committees) without investigating the way in which these mechanisms are used in practice. Furthermore, these findings contribute to the psychological literature on accounts by investigating their use within a real-life setting, and to the discourse and conversation analytic literature by showing the way in which well-known conversational devices (e.g. footing) are adapted to suit the specific context of parliamentary committee meetings with ministers.
82

Accountability interactions : mutliple accountabilities in the Murray-Darling basin plan

Foster-Thorpe, Frances C. January 2014 (has links)
This thesis investigates whether different public accountability forums interact with one another when they oversee the same decision maker. It contributes to the larger study of how decision makers are held to account in constitutional democracies where the simultaneous operation of multiple accountability relationships has become routine. Looking beyond the dominant assumption that multiple forums autonomously assess a decision maker's accountability against different and diverging standards, I aim to understand whether forums can influence the standards against which other forums evaluate the same decision maker. I draw on political and normative understandings of public accountability to answer one central question: do different public accountability forums interact with one another in a way that influences the scope of what a decision maker is obliged to account for and the normative standards against which that account is evaluated? Answering this research question involves examining the mechanisms by which interactions might occur and the motivations of actors to interact. I begin by critically reviewing the literature on multiple accountabilities, arguing that existing approaches can only partially explain how public accountability is constructed in multiple accountability regimes. I argue the focus on typologies of accountability emphasise the attributes of individual forums and overlook the broader dynamics of the accountability regime. I then develop an analytical framework to examine how the interactions between different forums, and other actors, might reshape the accountability dialogue. This framework is used to analyse the case of the Murray-Darling Basin Plan in Australia (2008-2012). By presenting a contextSrich analysis of interactions between forums, and other actors, I find that multiple forums act in concert with one another and other actors to contest and then reshape the standards against which the two decision makers are evaluated. The thesis concludes by discussing the implications of recognising accountability interactions for understanding multiple accountability regimes.
83

O papel da Controladoria-Geral da União no Sistema de Integridade Brasileiro

Rico, Bruno Gabriel de Melo 03 October 2014 (has links)
Made available in DSpace on 2016-04-25T20:21:16Z (GMT). No. of bitstreams: 1 Bruno Gabriel de Melo Rico.pdf: 1637174 bytes, checksum: a9ab3f284960c75cb6055be0489822e4 (MD5) Previous issue date: 2014-10-03 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / Given that the fight against corruption in Democratic Law States depends greatly on the ability and cooperation between organs of the state itself to prevent unlawful acts, this research focuses on one of these institutions from the perspective of "checks and balances", trying to understand their role in the Web of Accountability Institutions of Brazil. Established in 2003 as an advisory body to the Presidency and composed of servers of the careers in internal control, CGU emerged relatively quickly in the Brazilian scene as a typical anti-corruption agency. With skills to prevent corruption, promote administrative accountabilities, ombudsman ( ouvidorias ) and internal control, this body had direct or indirect participation in deepening democratic control of the state activities. Among them include a significant increase of administrative sanctions under the federal executive branch, establishing systematic cooperation with other institutions of horizontal accountability, the contribution in the development of related laws, and participation in international forums. In this exhibition, apart from finding the main results achieved, we intend to understand how and why those results were obtained. We advocate the interpretation that, for this, CGU catalyzed previously existing devices, the main one being the new internal control system of the Federal Executive, which starts with the creation of the Federal Bureau of Internal Control (SFC) in 1994. CGU would instrumental part of these works to the topic discussed here, so that audits of internal control would subsidize the improvement of prevention, of administrative penalties and also of the investigative work of other bodies of horizontal accountability. In the last two chapters, we still problematize the seemingly unusual fact of an organ of internal control exercising such an important role in the role of checks and balances of the Brazilian State / Dado que o combate à corrupção em Estados Democráticos de Direito depende profundamente da habilidade e da cooperação entre órgãos do próprio Estado para prevenirem e responsabilizarem atos ilícitos, esta pesquisa foca uma destas instituições sob a ótica dos freios e contrapesos , tentando compreender seu papel no chamado Sistema de Integridade Brasileiro. Criada em 2003 enquanto órgão assessor da Presidência da República e composta por servidores das carreiras de controle interno, a Controladoria-Geral da União (CGU) emergiu com relativa rapidez no cenário brasileiro como uma típica agência anticorrupção. Com competências para trabalhos de prevenção da corrupção, promoção de responsabilizações administrativas, ouvidoria e controle interno, este órgão teve participação direta ou indireta em atividades de aprofundamento dos controles democráticos do Estado. Entre os resultados atingidos, figuram um expressivo crescimento de sanções administrativas no âmbito do Poder Executivo Federal, o estabelecimento de uma sistemática cooperação com outras instituições de accountability horizontal, a contribuição na elaboração de leis relacionadas, e a participação em fóruns internacionais. Nesta exposição, além de observar tais atividades, pretendemos compreender como e por quê tais resultados foram obtidos. Defendemos a interpretação de que, para isso, a CGU catalisou dispositivos já anteriormente existentes, sendo o principal deles o novo sistema de controle interno do Executivo Federal, inaugurado com a criação da Secretaria Federal de Controle Interno (SFC) em 1994. A CGU teria instrumentalizado parte desses trabalhos para o tema aqui abordado, de modo que as auditorias do controle interno passariam a subsidiar o aprimoramento da prevenção, sanções administrativas e também trabalhos investigativos de outros órgãos de accountability horizontal. Nos dois últimos capítulos, problematiza-se ainda o fato aparentemente incomum de um órgão tipicamente de controle interno passar a exercer tão importante papel no cenário de freios e contrapesos do Estado Brasileiro
84

O papel da Controladoria-Geral da União no Sistema de Integridade Brasileiro

Rico, Bruno Gabriel de Melo 03 October 2014 (has links)
Made available in DSpace on 2016-04-26T14:55:02Z (GMT). No. of bitstreams: 1 Bruno Gabriel de Melo Rico.pdf: 1637174 bytes, checksum: a9ab3f284960c75cb6055be0489822e4 (MD5) Previous issue date: 2014-10-03 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / Given that the fight against corruption in Democratic Law States depends greatly on the ability and cooperation between organs of the state itself to prevent unlawful acts, this research focuses on one of these institutions from the perspective of "checks and balances", trying to understand their role in the Web of Accountability Institutions of Brazil. Established in 2003 as an advisory body to the Presidency and composed of servers of the careers in internal control, CGU emerged relatively quickly in the Brazilian scene as a typical anti-corruption agency. With skills to prevent corruption, promote administrative accountabilities, ombudsman ( ouvidorias ) and internal control, this body had direct or indirect participation in deepening democratic control of the state activities. Among them include a significant increase of administrative sanctions under the federal executive branch, establishing systematic cooperation with other institutions of horizontal accountability, the contribution in the development of related laws, and participation in international forums. In this exhibition, apart from finding the main results achieved, we intend to understand how and why those results were obtained. We advocate the interpretation that, for this, CGU catalyzed previously existing devices, the main one being the new internal control system of the Federal Executive, which starts with the creation of the Federal Bureau of Internal Control (SFC) in 1994. CGU would instrumental part of these works to the topic discussed here, so that audits of internal control would subsidize the improvement of prevention, of administrative penalties and also of the investigative work of other bodies of horizontal accountability. In the last two chapters, we still problematize the seemingly unusual fact of an organ of internal control exercising such an important role in the role of checks and balances of the Brazilian State / Dado que o combate à corrupção em Estados Democráticos de Direito depende profundamente da habilidade e da cooperação entre órgãos do próprio Estado para prevenirem e responsabilizarem atos ilícitos, esta pesquisa foca uma destas instituições sob a ótica dos freios e contrapesos , tentando compreender seu papel no chamado Sistema de Integridade Brasileiro. Criada em 2003 enquanto órgão assessor da Presidência da República e composta por servidores das carreiras de controle interno, a Controladoria-Geral da União (CGU) emergiu com relativa rapidez no cenário brasileiro como uma típica agência anticorrupção. Com competências para trabalhos de prevenção da corrupção, promoção de responsabilizações administrativas, ouvidoria e controle interno, este órgão teve participação direta ou indireta em atividades de aprofundamento dos controles democráticos do Estado. Entre os resultados atingidos, figuram um expressivo crescimento de sanções administrativas no âmbito do Poder Executivo Federal, o estabelecimento de uma sistemática cooperação com outras instituições de accountability horizontal, a contribuição na elaboração de leis relacionadas, e a participação em fóruns internacionais. Nesta exposição, além de observar tais atividades, pretendemos compreender como e por quê tais resultados foram obtidos. Defendemos a interpretação de que, para isso, a CGU catalisou dispositivos já anteriormente existentes, sendo o principal deles o novo sistema de controle interno do Executivo Federal, inaugurado com a criação da Secretaria Federal de Controle Interno (SFC) em 1994. A CGU teria instrumentalizado parte desses trabalhos para o tema aqui abordado, de modo que as auditorias do controle interno passariam a subsidiar o aprimoramento da prevenção, sanções administrativas e também trabalhos investigativos de outros órgãos de accountability horizontal. Nos dois últimos capítulos, problematiza-se ainda o fato aparentemente incomum de um órgão tipicamente de controle interno passar a exercer tão importante papel no cenário de freios e contrapesos do Estado Brasileiro
85

Perceptions of earnings management in Libyan commercial banks : an accountability perspective

Barghathi, Yaser M. B. January 2014 (has links)
This research aims to explore and identify empirically the perceptions of Libyan Commercial Banks’ (LCBs) stakeholders about earnings management and its impact on the quality of financial reporting. The study examines the occurrence of earnings management and the techniques that are used to manage LCBs’ earnings by first investigating the understanding of LCBs’ stakeholders about the term earnings management. The study also examines perceptions of the motivations behind LCBs’ managers being engaged in earnings management, as well as the perceived conditions that enable LCBs’ managers to manage their earnings. Finally the study examines stakeholders’ perceptions about the controls by which earnings management may be mitigated. The results of the study are interpreted through an accountability perspective. The study uses semi-structured interviews and a questionnaire survey with wide groups of stakeholders’ LCBs. The findings of this study reveal a range of views regarding the quality of financial reporting between different stakeholders groups, and also within the individual groups. This finding may refer to a serious problem within the accountability relationship of the LCBs. The results findings also reveal that the term ‘earnings management’ is not understood consistently by different stakeholders in Libya. The findings also suggest the existence of earnings management in LCBs’ financial reporting using various techniques e.g. especially the loan loss provision. The motivations of earnings management practices as revealed by the study findings are consistent with those reported in the literature. Earnings management is perceived as an unethical practice by most of the LCBs’ stakeholders but there are exceptions to this view. Earnings management could be reduced, according to the perceptions of LCBs’ stakeholders, by adopting IFRS, applying better corporate governance, and enhancing the role of the external auditor.
86

The effects of student field dependence on college students' ratings of instruction

Roeser, Thomas Dale 03 June 2011 (has links)
Limited research findings have suggested that field-independence-dependence (FID), a dimension of cognitive style, may be a biasing factor in student ratings of instruction. This study experimentally investigated the extent to which field-dependent (FD) and field-independent (FI) students differentially perceived a lecture presentation in which (a) lecture content coverage and (b) instructor expressiveness (enthusiasm) were systematically manipulated. The four dependent variables were student scores representing: (a) a global rating of overall presentation, (b) specific ratings of lecture content, (c) specific ratings of instructor expressiveness, and (d) student achievement.The four treatment conditions consisted of 20-minute videotaped lectures that differed systematically on lecture content (high, low) and instructor expressiveness (high, low). These lectures were presented by a professional actor who spoke on the topic "The Biochemistry of Memory." The high-content lectures purportedly contained 19 teaching points, and the low-content lectures, 2 teaching; points. These and two other medium-content lecture videotapes have been used in previous research to examine the Dr. Fox effect (the tendency to give hi,-;h ratings to an enthusiastic lecturer irrespective of the number of teaching points presented).The subjects were 120 female students enrolled in 12 sections of an undergraduate educational psychology course. Approximately 70% were education majors. Using the Group Embedded Figures Test, one-half of the subjects was classified as field dependent (FD), and the other half, field independent (FI).The subjects were randomly assigned to view one of four videotaped lectures which were shown simultaneously in four classrooms on seven different occasions during a regularly scheduled class period. They were told that an instructor at another university was in the process of developing a series of instructional videotapes and was interested in receiving student feedback in order to make necessary improvements. After viewing the lecture, students completed a rating form and a 19-item achievement test.This study employed a 2 x 2 x 2 (Lecture Content x Instructor Expressiveness x FID) three-way balanced factorial design. All factors were considered fixed. Alphas were set at the .05 level. Comparisons made a priori between FD and FI rating scores were tested using the F statistic. No significant differences were found between FD and FI student ratings of instruction; however, all observed differences were in the directions hypothesized. Multivariate and univariate analyses of variance were completed for the overall-presentation, lecture-content, and instructor-expressiveness subscale dependent variables. Student scores on each of the three rating subscales were significantly higher for the high-expressive instructor than for the low-expressive instructor. Also, student scores on two of the rating subscales (overall presentation and lecture content) were significantly higher for the high-content lectures than for the low-content lectures.A separate analysis of covariance, treating Scholastic Aptitude Test-Verbal scores as the covariate, was used to test hypotheses for student achievement scores. Achievement was significantly higher for the high-content lectures than for the low-content lecturessignificant interaction between lecture content and student FID was interpreted as follows: (a) FI groups outperformed the FD groups for the high-content lecture conditions and (b) FD and FI groups did not differ for low-content conditions. The manipulation of instructor expressiveness did not affect student achievement.The findings did not support the Dr. Fox effect. They are: (a) student FID characteristics appeared to have no effect on student ratings; (b) large differences in the amounts of informational material presented significantly influenced student responses both to a global rating item and to specific rating items designed to measure lecture content; (c) extremely expressive instructor behaviors positively influenced student ratings regardless of the intended measurement purposes of the rating subscales; (d) when specific rating items were used, student ratings were more sensitive to extremes in instructor expressiveness than to extremes in lecture content coverage.
87

A Study on the Independence of Independent Agency-National Communication Ccommission As a Case.

Lin, Yi-Feng 09 February 2010 (has links)
none
88

A Study on Donor¡¦s Approval of Accountability and Donation Willingness to Non-profit Organizations

Chang, Ling-yu 26 June 2012 (has links)
Non-profit organizations participating in social activities becomes more and more important, and NPOs compensate for the deviations and inadequate matters that the public sector and private sector are unable to provide. Therefore, whether in education and culture, arts, social welfare or community construction, NPOs will give assistance, and promote the development of civil society. However, some well-known NPOs have been created many scandals. The low operational efficiency and disadvantages of behaviors hit the public trust from the general public. Thus, this study explore whether the donors¡¦ approval of accountability would affect their donation willingness to NPOs. The study collected paper questionnaires 168 and 164 online questionnaires (a total of 308 valid questionnaires). The purposes of this study are: first, to explore the differences about the donors¡¦ demographic variables to the donors¡¦ approval of accountability . Second, to explore the correlation between the donors¡¦ approval of accountability and donation willingness. Third, to provide specific recommendations about the future direction of sustainable development to NPOs. The empirical results show : First, in the demographic variables, the donors¡¦ contribution purposes and education to the approval of accountability are significant different. Second, the correlation between the donors¡¦ approval of accountability and donation willingness is significantly positive. Third, the accountability acts of legal norms, performance evaluation, citizen participation, information disclosure and organizational goals are all significantly correlated to donation willingness. Compared with each dimension, ¡§information disclosure¡¨ is the most significantly correlated. Then, the study makes the following recommendations: First, continuingly accountable, in order to maintain the sustainability of NPOs. Second, maintain the transparency of the operation, and promote the self-discipline. Third, put different marketing plan to different donors. Forth, keep the spirit of the NPOs¡¦ principle and provide services that meet the current needs of the community.
89

none

Chang, Ta-zen 29 July 2000 (has links)
none
90

Exploring the role for private actors in water governance

Overduin, Natasha 04 September 2015 (has links)
Tension between water sustainability goals and continuing economic reliance on natural resource extraction poses challenges for accelerating water governance reform. Robust accountability mechanisms, as well as collaborative, watershed-scale approaches to water governance are needed to enhance decision-making processes and outcomes, especially where high-risk activities like mining exist. Existing scholarship has not adequately explored how to implement such governance principles in resource extraction contexts, where private actors, and particularly multi-national companies (MNCs), are often primarily responsible for community engagement, operations management, and watershed planning. Through empirical investigation in British Columbia’s Elk River Valley, this thesis investigates how one MNC shapes water governance at the watershed scale currently, and in turn, how their influence may affect key governance principles and approaches. Along with document analysis and participation in local conferences, interviews were conducted with community members, community-based organizations, local/regional governments, independent consultants, industry and provincial government staff, Indigenous Nation members and scientific advisors, and academic experts. Findings indicate that despite the presence of water quality contamination linked to mining, community-industry relationships are widely perceived as positive, and there are benefits related to the MNCs’ involvement in the watershed. This includes capacity building in a community-based water group, who is consequently regarded as making valuable contributions to water governance processes at multiple scales. Additionally, in response to the Indigenous Nations’ concerns and leadership, the MNC supported the development of a collaborative cumulative effects management initiative, which gained momentum and attracted government leadership. Findings also suggested that challenges remain for enhancing water governance outcomes when controls and accountability of a private actors’ high-risk activities are insufficient. I document how ‘social license to operate’ is vaguely operationalized and understood by watershed actors as an accountability principle. I argue that social license does not represent a meaningful accountability mechanism because it cannot guarantee efforts to improve ecological outcomes, and it is unclear whether and how its terms can be defined and enforced. This research contributes to the environmental and water governance literature by providing empirical evidence of new approaches to water governance in a resource extraction context. Considering that B.C. is in the midst of developing and implementing a new Water Sustainability Act, this research also provides practical lessons for policy-makers and practitioners who are exploring options for implementing alternative governance approaches. / Graduate / noverdui@uvic.ca

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