The purpose of this study was to explore the perceptions of principals and school board members (SBMs) regarding their working relationship in the Zambezi region of Namibia. Not much research about this area has been conducted in the Zambezi region and Namibia at large. The reviewed literature posits that principals play a major role in creating effective working relationships with SBMs. It also argues that positive working relationships between principals and SBMs are at the heart of making a school extraordinary. This working relationship can be fruitful if there is a closer understanding of the roles and responsibilities between the principals and SBMs. Three leadership theories that seemed to suit the study were analyzed and discussed. The transformational leadership, partnership and Dewey’s theory of democracy in education were relevant to this study. The three leadership theories guided the study in exploring the perceptions of principals and SBMs regarding their working relationships in the Zambezi region. They also guided the study to clarify the challenges that contributed to the lack of trusting working relationships between principals and SBMs in the Zambezi region in Namibia. The study is located in the interpretive paradigm, where a qualitative case study approach to the research problem was employed. For the purpose of the study, the researcher selected six schools, two primary schools, two combined and two senior secondary schools, as sites to explore the research problem. It is important to mention that the findings of the study cannot be generalized to all school boards in Namibia, since the research was limited to six schools in the Zambezi region only. The researcher summarized the findings of the study according to the four research questions. The findings derived from this study revealed that the majority of principals and SBMs perceived their working relationship as collegial. However, the study also revealed that some SBMs did not have a good working relationship with the principals. SBMs were not aware of how the finances of the school were utilized. Furthermore, they accused principals of not being transparent when it came to staff appointments. The findings from this study also revealed that, when there was a good working relationship between principals and SBMs at the school, it became easier to maintain discipline among learners and that learners performed better. There needs to be good communication between principals and SBMs, as principals and SBMs are important partners when it comes to the smooth running of a school. There were consultations between principals and SBMs on matters regarding school development. It was, furthermore, learnt that, where there were consultations between principals and SBMs, unity and trust were developed. The Ministry of Education, Arts and Culture (2001:15; 2016:2) in Namibia clearly points out that “For every state school, a school board must be established to administer the school affairs and promote the development of the school and learners of the school” and to “ensure the school is effective in its teaching and learning programme”. However, the study revealed that principals and SBMs were not working in accordance with the Education Act, Act 16 of 2001. SBMs lost interest in participating in school activities. It became evident that SBMs did not seem to be attending school board meetings when invited and rendered many excuses. It emerged from the findings that parent SBMs wanted to be given sitting allowances when attending school board meetings. The findings from the study indicate that there should be good communication between principals and SBMs. Regular school board meetings could help build a good working relationship between principals and SBMs. School board training should be organized for principals and SBMs. To mitigate the challenges faced by principals and SBMs regarding their working relationship in the Zambezi region of Namibia, recommendations associated with understanding of and adherence to policies, working together, communication, trust and fear among SBMs, are that all schools should have scheduled school board meetings that are communicated very early to everyone concerned and SBMs should be given sitting allowances. The researcher recommends that principals and SBMs receive compulsory and appropriate training that will help them to understand and perform their roles and responsibilities well. Where necessary, school board trainers should use a vernacular language (or seek the services of an interpreter) so that parent SBMs who are not fluently bilingual can understand and grasp all essential concepts of the training programme. In addition, the researcher recommends that community members, who are educated and knowledgeable but do not have children at the school, should be co-opted to serve on the school board. There should be clear policies and processes regarding the recruitment of staff who works at the school. The researcher posits that effective communication can be enhanced by employing vernacular languages in meetings to ensure that parent SBMs understand all the proceedings and are involved. It is advisable for the principal and other SBMs to communicate effectively, keep to what they say and always follow through with tangible actions. To reduce fear demonstrated by Learners’ Representative Council (LRCs) serving on the school board during meetings, it is advisable to give appropriate training so that they can gain a better understanding of their roles and responsibilities. In order for principals to work in harmony with SBMs, it is essential to have well-defined roles, as well as to treat everyone fairly and respectfully. / Educational Management and Leadership / D. Ed. (Education Management)

員工認股權之發行，可降低企業代理成本，並達激勵員工之效果。過去研究指出，公司股權結構及董事會組成特性的不同，將對員工認股權獎酬政策產生影響。據此，本研究以員工認股權證發行比例及員工認股權價值，作為衡量員工認股權獎酬指標，並以民國九十年至九十五年間發行員工認股權之台灣上市櫃公司為樣本，探討員工認股權與公司治理間之關聯性。實證結果顯示如下： 一、董監事持股率與員工認股權獎酬無顯著關係。 二、經理人持股率與員工認股權價值呈顯著負相關。 三、內部董事持股率與員工認股權證發放比例及價值皆具有顯著正相關，並與後者呈先增後減之倒U型關係。 四、機構投資人持股率與員工認股權證發行比例呈顯著負相關，與價值呈顯著正向關係。 五、董事會規模與員工認股權證發放比例及價值皆呈顯著正相關。 六、董事長兼任總經理及獨立董事席次比例皆對員工認股權價值具顯負相關。 / Employee stock option plans are often used to alleviate agency cost and to serve as a tool for motivation. Previous studies have indicated that different ownership structure and composition of board members have impact on employee stock option compensation policy. Accordingly, this study used the ratio of stock option granted to the common shares outstanding and the market value of the total option shares granted as the indication of stock option compensation to test whether employee stock option plans are related in some way to corporate governance. Sample firms are selected from listed companies in Taiwan Stock Exchange and OTC firms granting stock options during the period of 2001 to 2006. Empirical results are as follows: 1.There is no significant relationship between the percentage of stock holdings of board members and employee stock option plan. 2.The percentage of top management stock holdings is negatively associated with the market value of employee stock option with statistical significance. 3.Internal directors’ stock holding ratio is positively associated with the employee stock option ratio and market value. Specifically, the relation between the internal directors’ stock holding ratio and the market value of the employee stock option is convex. 4.The institutional investors’ stock holding ratio is negatively associated with employee stock option ratio but positively associated with market value of employee stock option. 5.The board size is positively associated with both the ratio and market value of the employee stock option. 6.Both the duality of Chairman/CEO and the percentage of independent directors are negatively associated with the market value of employee stock option.

本研究針對我國1996年至2006年之上市櫃公司，以最終控制集團發生異動之公司作為經營權異動樣本，探討經營權異動之決定性因素，與異動後經營績效表現與公司治理機制間之關聯。 實證結果顯示，董監事持股比率愈低、最終控制者無超額持股、經營控制權與所有權偏離愈大、董監事持股質押比率愈高之公司，其經營權發生異動之可能性愈高。獨立董監事之設置雖與經營權異動之可能性呈正向相關，惟其關聯性未達顯著水準。經營權異動之公司，其財務績效在異動前後並無顯著差異，表示經營權異動之目的可能不在取代無效率之管理當局，也可能表示併購的綜效需要較長的時間才得以顯現。其中，董監事持股比率較高之公司，其經營績效在經營權異動後表現較佳。本研究顯示董監最低持股可發揮利益連結的效果，對於近期金管會擬取消董監最低持股規範之提案，本研究認為有作更深入討論之需要。 / Using companies listed on Taiwan Stock Exchange Corporation and GreTai Securities Market over the period of 1996 to 2006, this study empirically investigates the determinants of change in corporate control and the subsequent period performance after the change. The change in corporate control is measured in terms of change in business group of a specific firm. The empirical results show that companies with less shareholdings owned by their board members, inadequate shareholdings to support their control, larger deviation in cash flow right from voting right, and higher ratio of shareholding pledged by their board members, have higher probabilities of occurrence of change in corporate control. However, the result doesn’t support that independent directors play a role in corporate control change. With respect to the firm performance in the period subsequent to the corporate control change, there exists no significant difference as compared to that of prior period. The evidence thus suggests that the replacing unqualified management may not be the primary purpose of corporate control change, or simply that the synergies take more time to show. In addition, this study also finds that firms subject to corporate control change tend to perform better if their board members hold a larger fraction of shares. This result lends itself to the proposal recently discussed by the Financial Supervisory Commission, Executive Yuan Taiwan on abolition of requirement of minimal shareholding by the board members. It appears that shareholdings by the board members can have interest-alignment effect.

Schools today are entrusted with the duty of managing their funds in such a way that that the educational outcomes of the primary beneficiaries of these funds are maximised. This places more responsibility on the school governing bodies as the legal custodians of these funds, at local level, which need to be used economically, effectively and efficiently. To achieve this, school governing bodies need capacity in the form of appropriate skills and knowledge needed to connect school funding to educational outcomes. This study focuses on how capacity building for school governing body can contribute to value for money in school financial management. It sought to examine possible impediments to effective financial management, which result from the existing gaps in the current capacity building programmes and the financial management frameworks and procedures relating to school financial management. A qualitative research methodology involving in-depth interviews with members of governing bodies and Circuit officials was followed to examine the problem and possible improvement strategies. Themes that emerged from the data include, comprehensiveness, duration and frequency of the training programme, competency of training facilitators, monitoring, assessment and evaluation and other follow-up modalities, presentation style of the training facilitators, internal records and audited financial statements, the involvement of senior officials in school financial management, and the effectiveness of financial management. Findings suggested that, training of SGBs in financial management is inadequate, training facilitators lack requisite skills, the duration of the training for SGBs is short, the training programme is not provided frequently, the training programme’s presentation style is ineffective, mismatch between internal records and audited financial statements, lack of support and monitoring by circuit officials in the schools’ financial management, questionable conduct of external auditors, and ineffective cluster approach by SGBs. / Educational Leadership and Management / M. Ed. (Education Management)

Teisės doktrinoje teigiama, kad juridinis asmuo yra išvestinis civilinės teisės subjektas, įgyjantis civilines teises, prisiimantis civilines pareigas ir jas įgyvendinantis per savo organus, kurie sudaromi ir veikia pagal įstatymus ir juridinių asmenų steigimo dokumentus. Atsižvelgiant į ribotą darbo apimtį, darbe nagrinėjami valdybos, kaip kolegialaus valdymo organo, narių civilinės atsakomybės labiausiai Lietuvos Respublikoje paplitusiai privačiųjų juridinių asmenų rūšiai – bendrovei taikymo ypatumai. Turint omenyje, kad teisinė atsakomybė kyla nevykdant ir/ar netinkamai vykdant asmeniui nustatytas teisines pareigas, visų pirma, darbe yra identifikuojamos valdybos narių pareigos bendrovei, šių pareigų turinys, aptariama valdybos teisinė prigimtis. Pagrindinis darbo tyrimas yra nukreiptas į valdybos narių teisinės atsakomybės prigimties, jos taikymo prielaidų ir pagrindų nustatymą. Šiuo tikslu darbo autorius nagrinėja ir apibrėžia teisinį santykį, susiklostantį tarp bendrovės ir valdybos narių. Darbe analizuojama kokia civilinės teisinės atsakomybės rūšis yra taikoma valdybos nariams – sutartinė ar deliktinė. Siekiant nustatyti valdybos narių civilinės teisinės atsakomybės taikymo prielaidas, analizuojama koks iš civilinės teisinės atsakomybės valdybos nariams modelių – individualus ar kolektyvinis, yra taikomas Lietuvos Respublikoje. Taip pat darbe yra nagrinėjami civilinės teisinės atsakomybės valdybos nariams taikymo sąlygų probleminiai aspektai. Darbe plačiai... [toliau žr. visą tekstą] / Legal doctrine holds that a legal entity is a derivative subject of the Civil law which acquires civil rights, assumes civil obligations and implements it through their bodies which are formed and act in accordance with the laws and documents of incorporation. Considering the limited scope of work, this thesis analyzes the peculiarities of civil liability of Board members as a collegial body to the most widespread type of private legal entities in the Republic of Lithuania - companies. Taking into account that the civil liability arises due to a failure to perform or improper performance of civil duties, thesis defines the duties of Board members to the company, the scope of such duties, as well as discusses the legal nature of the Board. The main focus of the study is to determine the nature of legal liability of Board members, its assumptions and bases. To achieve this goal the author examines and defines the legal relationship between the company and Board members. Thesis analyzes which kind of civil liability - contractual or tort - applies to the members of the Board. In order to determine the assumptions of civil liability of the members of the Board, it is analyzed whether individual or collective model of civil liability of Board members is applied in the Republic of Lithuania. Moreover, thesis covers the problematic aspects of the conditions of civil liability applied to Board members. Thesis extensively relies on jurisprudence of the courts of the Republic of... [to full text]

Submitted by paulo roberto gozzi (paulo.gozzi@gmail.com) on 2014-01-20T14:43:17Z No. of bitstreams: 1 Finanças-Governança Dissertação Final - Participação do Conselheiro Independente.pdf: 3210786 bytes, checksum: ce3979d3f01f43f2efa2a33c6fb9edb1 (MD5) / Rejected by Vera Lúcia Mourão (vera.mourao@fgv.br), reason: Prezado Paulo, o título digitado na BD e no PDF está diferente do que consta em sua Ata e não existe nenhuma informação que deveria ser alterado, portanto estou rejeitando o seu trabalho para que corrija. Caso a banca tenha sugerido ou o seu orientador necessitamos dessa informação com o novo título, o prof. Arthur poderá encaminhar por e-mail para o mestradoprofissional@fgv.br. reforço que se o título for mantido deverá providenciar outra ficha catolografica antes de postar novamente. atenciosamente. Vera tel. 3799 3445 on 2014-01-20T15:12:19Z (GMT) / Submitted by paulo roberto gozzi (paulo.gozzi@gmail.com) on 2014-01-20T16:14:43Z No. of bitstreams: 1 Finanças-Governança Dissertação Final - Participação do Conselheiro Independente.pdf: 3210786 bytes, checksum: ce3979d3f01f43f2efa2a33c6fb9edb1 (MD5) / Approved for entry into archive by Vera Lúcia Mourão (vera.mourao@fgv.br) on 2014-01-20T16:28:03Z (GMT) No. of bitstreams: 1 Finanças-Governança Dissertação Final - Participação do Conselheiro Independente.pdf: 3210786 bytes, checksum: ce3979d3f01f43f2efa2a33c6fb9edb1 (MD5) / Made available in DSpace on 2014-01-20T20:31:58Z (GMT). No. of bitstreams: 1 Finanças-Governança Dissertação Final - Participação do Conselheiro Independente.pdf: 3210786 bytes, checksum: ce3979d3f01f43f2efa2a33c6fb9edb1 (MD5) Previous issue date: 2013-12-19 / The object of this paper is the corporate governance, specifically in relation to the role of the independent board members elected by the companies of Novo Mercado from BMF&Bovespa, by means of a qualitative study in order to verify the participation of the independent board members and the dynamics of decision process within such companies. The purpose of this work is to contribute to the corporate finance and corporate governance areas, specifically to explain several results of quantitative studies that deny a positive correlation between the proportion of independent board members and the financial performance of the companies. The survey was distributed by e-mail which was answered by 30 out of the total 361 independent board members and enabled the identification that the performance tasks of such members are directed by consulting activities and not by controlling activities, demonstrating that the dynamics within the boardroom in the decision process is in the direction of an alignment of interests and not of conflict. Furthermore, the study identified that reduced hours are dedicated in the actual performance of the functions of board members and, therefore, indicate that this may be one of the reasons to justify the lack of positive correlation between the proportion of board members and the financial performance of the companies. Therefore, the study suggests that, in the Brazilian environmental of high concentration of shares within reduced number of shareholders, the regulation authorities should be more active in their supervision functions, as the independent board member does not assume such role. / O tema do presente trabalho é a governança corporativa, especificamente sobre a atuação dos conselheiros independentes das companhias do Novo Mercado da BM&FBovespa por meio de um estudo qualitativo para verificar a forma e a dinâmica da participação dos membros independentes no processo de tomada de decisão das companhias onde atuam. O objetivo é contribuir para o campo de finanças e governança corporativa de modo a explicar resultados de diversos estudos quantitativos que apontam não haver uma correlação significativa entre a proporção de conselheiros independentes e o desempenho financeiro das companhias. O questionário distribuído por e-mail foi respondido por 30 dos 361 conselheiros independentes e possibilitou a constatação de que a atuação dos conselheiros independentes avaliados está atualmente mais voltada para o papel consultivo do que propriamente de fiscalização, demonstrando uma dinâmica de alinhamento e não de conflito no processo decisório do conselho de administração. Além disso, o estudo constatou que os conselheiros independentes disponibilizam pouco tempo no exercício das suas funções, situação que pode constituir fator indicativo para a falta de correlação entre proporção de conselheiros independentes e o desempenho financeiro das companhias, conforme apontada por diversos estudos quantitativos. Dessa forma, o estudo sugere que, no ambiente brasileiro de elevada concentração de ações nas mãos de poucos acionistas, os órgãos reguladores estejam mais atentos à sua função fiscalizadora uma vez que os conselheiros independentes não assumem esse papel.

Bakgrund: Privata företag förväntas ha färre finansieringsmöjligheter än publika börsnoterade företag, vilket gör privata företag mer begränsade till extern skuldfinansiering från kreditinstitut. Kostnaden för den externa skuldfinansieringen påverkas av kreditgivarens riskbedömning och det kontrollbehov som bland annat uppstår på grund av agentkonflikten mellan långivare och låntagare. Vi ämnar därför undersöka hur ägaren och ägarens val av styrelse och extern revisor kan reducera agentkonflikten och därmed reducera företagens räntekostnader vid extern skuldfinansiering. Syfte: Syftet med vår uppsats är att undersöka huruvida ägarkoncentrationen samt ägarens val av styrelse och extern revisor påverkar företagens externa räntekostnader i privata svenska aktiebolag. Metod: Studiens ansats är av deduktiv art utifrån en tvärsnittsdesign. Studien utgår från en kvantitativ metod för att testa studiens hypoteser utifrån ett urval av medelstora privata svenska aktiebolag. Resultat: Ägarkoncentrationen, styrelsens storlek samt styrelsens oberoende har ingen signifikant påverkan på räntekostnaden. Däremot visar resultaten i studien att det finns ett signifikant negativt samband mellan räntekostnaden och valet att utse en extern revisor från Big4. / Background: Private companies are expected to have fewer funding opportunities than public listed companies, which makes private companies more dependent on external debt financing from credit institutions. The cost of the external debt financing is affected by the lenders risk assessment and the need for control that naturally appears because of the agency conflict between lenders and borrowers. We aim to examine how the owner and the owner’s choice of board of directors and external auditor can reduce the agency conflict and thus reduce the companies interest costs in external debt financing. Purpose: The purpose of the study is to investigate if the owner concentration as well as the owner’s choice of board composition and external auditor, affects the external interest costs of private Swedish limited companies. Method: The study’s approach is deductive in nature and based on a cross sectional design. The study is based on a quantitative method for testing the hypotheses, based on selection of medium-sized private Swedish limited companies. Conclusions: The ownership concentration, the board size and the board independence have no significant influence on the interest rate. The study does however show a significant negative correlation between the interest rate and the choice to appoint an external auditor from one of the Big4.

Bakgrund Upplysningar är ett ämne som ofta förekommer i den internationella redovisningsdebatten eftersom det utgör en nyckelfaktor för att förstå företagens finansiella rapporter. Det har även funnits ett intresse att förklara efterlevnadsnivån, där en stor del av forskningen undersökt företagsspecifika egenskapers påverkan på efterlevnaden. Under de senaste åren har forskning även intresserat sig för att undersöka huruvida bolagsstyrningsspecifika egenskaper kan påverka upplysningsgraden. Den internationella normgivaren IASB utvärderar även om redovisningsstandarderna kan vara en bidragande faktor till det omtalade informationsöverflöde som påstås finnas i årsrapporter, och om fler principer istället bör införas. Det kan dock finnas skäl till att först utvärdera efterlevnadsnivån för de minimikrav som ställs på företagen avseende upplysningar innan principer införs som skapar större frihet för företagen att lämna upplysning. Syfte Inom ramen för denna studie är syftet att åskådliggöra efterlevnadsnivån och kvantiteten av noter om aktierelaterade ersättningar över tid, och därmed skapa insikt för vilken information som förmedlas i de finansiella rapporterna och vilka upplysningskrav som har bristfällig efterlevnad. Studien ämnar även till att klargöra huruvida styrelseegenskaper och kvantiteten av noter kan påverka efterlevnaden av IFRS 2 för att belysa hur styrelsens sammansättning kan inverka på redovisningen och upprättandet av företagens årsredovisningar. Metod Fyra hypoteser har formulerats för att besvara studiens syfte. Studien tillämpar en kvantitativ metod där text i årsredovisningar har kvantifierats och kodats i enlighet med metoden innehållsanalys. En dikotomisk poängsättning har använts i konstruktionen av studiens upplysningsindex. Kvantiteten av upplysningar om aktierelaterade ersättningar har mätts i antal ord.     Resultat Efterlevnadsnivån för svenska börsnoterade företag låg på omkring 70 procent, med en minimal ökning om 1 procentenhet mellan de undersökta åren. Kvantiteten av upplysningar om aktierelaterade ersättningar visade inte heller på någon större förändring mellan åren och merparten av företagen låg mellan intervallet 501 till 1 500 ord i årsrapporterna. Regressionsanalysen ledde till att ingen av studiens hypoteser kunde accepteras då ingen variabel uppvisade statistisk signifikans. Slutsats Studien påvisar bristfällig efterlevnad av IFRS 2. Vidare kunde inga signifikanta samband konstateras mellan efterlevnaden och de bolagsstyrningsspecifika egenskaperna, vilket skiljer sig från internationella studier. Kvantiteten av upplysningar om aktierelaterade ersättningar har varit relativt stabil mellan åren, dock har det totala antalet sidor i årsredovisningarna ökat med 16,9 procent vilket kan indikera på ett informationsöverflöde. / Background Disclosures are a topic that is often found in the international accounting debate because they are a key factor in understanding the financial reports of companies. There has also been an interest in explaining compliance levels, where a large part of the research has investigated the impact of firm specific characteristics on compliance. In recent years, research has also been interested in examining whether corporate governance characteristics can affect the degree of disclosure. The international standards regulator IASB are now at a stage where they evaluate whether accounting standards can be a contributing factor to the discussed information overflow in annual reports and whether more principles should be introduced instead. However, there may be grounds for evaluating the level of compliance for the minimum requirements before introducing principles that create greater freedom for companies to provide information or not. Purpose In the context of this study, the purpose is to illustrate the level of compliance and the quantity of notes on share-based payments over time, thereby creating an insight into what information is communicated in the financial reports and which disclosure requirements have inadequate compliance. The study also intends to clarify whether corporate governance characteristics and quantity of notes can affect compliance with IFRS 2 to illustrate how the composition of the Board of Directors can influence the accounting and preparation of the company’s annual reports. Method Four hypotheses have been formulated to answer the purpose of the study. The study applies a quantitative method where text in annual reports has been quantified and coded according to the method of content analysis. A dichotomous score has been used when constructing the study´s disclosure index. The quantity of information on share-based payments has been measured in number of words. Result The compliance level for Swedish listed companies was around 70 percent, with a minimal increase of 1 percent between the years surveyed. Nor did the amount of information on share-based payments show any significant change between the years and the majority of the companies ranged between 501 and 1 500 words in their annual reports. The regression analysis showed that none of the study´s hypotheses could be accepted as no variable showed statistical significance. Conclusions The study demonstrates a poor compliance with IFRS 2. Furthermore, no significant relationship between compliance level and corporate governance characteristics was found, which differs from international studies. The amount of information on share-based payments has been relatively stable over the years, however the total number of pages in the annual reports has increased by 16,9 percent, which may indicate an information overflow.

Chaque année, au Québec, les commissaires de la Commissaire québécoise des libérations conditionnelles doivent rendre des milliers de décisions concernant la mise en liberté sous condition des personnes contrevenantes purgeant une peine d’emprisonnement de six mois à deux ans moins un jour. Les finalités de la libération conditionnelle sont aujourd’hui la réhabilitation, c’est-à-dire que le délinquant soit réformé et réintégré à la société, ainsi que la gestion des risques que représentent les justiciables. Ce mémoire avait pour objectif d’analyser les pratiques des commissaires de la Commission québécoise des libérations conditionnelles dans un contexte où l’idéal de protection de la société par l’intermédiaire de la gestion des risques que représente un individu occupe une place centrale dans le système pénal. Pour ce faire, des entrevues semi-dirigées menées auprès de 11 commissaires de la Commission québécoise des libérations conditionnelles, hommes et femmes, ainsi que l’analyse de trente décisions écrites ont été réalisées. L’analyse a fait ressortir que les commissaires entretiennent plusieurs attentes à l’égard du plan de sortie et des caractéristiques que doivent posséder les candidats « idéaux ». Le projet doit être adapté aux besoins et au risque de la personne incarcérée estimés par les commissaires, offrir un encadrement, une intervention et du soutien, favoriser la réinsertion sociale et le justiciable doit s’approprier le plan de sortie. De plus, les commissaires portent une attention particulière au profil du demandeur. En ce sens, la personne qui sollicite une sortie anticipée doit être considérée comme ayant un bon potentiel de réinsertion sociale. Les décideurs vont également examiner l’historique judiciaire et correctionnel pour évaluer si le contrevenant est un « bon » candidat. / Every year, commissioners of the Québec Parole Board must render thousands of decisions on the conditional release of offenders serving a prison sentence of six months to two years less a day. The purpose of conditional release today is rehabilitation, which means for the offenders to be reformed and reintegrated into society, as well as the management of the risks posed by them. This thesis aims to analyze the practices of the commissioners of the Québec Parole Board in a context where the ideal of public safety through risk management occupies a central place in the penal system. In order to do so, semi-structured interviews with 11 Board members, man and woman, as well the analysis of thirty written decisions were conducted. It appears from our analysis that the Board members have several expectations in terms of the release plan and the characteristics that « ideal» candidates should have. The project must be adapted to the needs and risk of the prisoner estimated by the commissioners, offers supervision, intervention and support, promote social reintegration and the litigant must take ownership of the release plan. In addition, the commissioners pay attention to the profile of the delinquent. In this sense, the person requesting a conditional release must be considered to have a good potential for social reintegration. Board members will also look at the judicial and correctional history to assess whether the offender is a "good" candidate for conditional release.

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