Bachelor-Arbeit Univ. St. Gallen, 2006.

Thesis (Ph. D.)--University of Wisconsin--Madison. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Made available in DSpace on 2016-12-12T20:32:01Z (GMT). No. of bitstreams: 1 trab02.pdf: 146205 bytes, checksum: 7d037a505731d13ee792dc2396d455c4 (MD5) Previous issue date: 2005-11-09 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work aims to bring out and underscore the attributions of the Internal Control System, as well as to reinforce the need for implementing a Unit of Internal Control System into the local City Hall. Therefore, three features are important to be considered: the first is the objectiveness, taking into account not only the theory but some practice; the second is the motivation for the process; and the third is the contribution for those who are willing to know about the process. It is important to highlight that the intention is not to approach the existent universe of technical hypothesis, but to adapt and develop a study over the needs of the city local peculiarities. Thus, this work will highlight the administrative structure of Florianópolis City Hall serving for further discussion and improvement of Internal Control and Audit Committee Control proposed as an efficiency survey system already recognized. Finally, it is brought to light that only by an efficient internal control system it will be possible to fully apply what is required by the Federal Constitution. That is, planning that reaches efficient and effective aims and directresses, because repeated and sparse issues will only be solved when mistakes and irregularities are identified on time, otherwise they will cause indemnification when damage has already been produced. / Este trabalho tem o propósito de visualizar e ressaltar as atribuições do Sistema de Controle Interno e reforçar a necessidade e a importância da implantação de uma Unidade de Sistema de Controle Interno. Além desses fatores, se consideram importantes, para o trabalho, três características: a primeira, ser objetivo, com alguma prática, e não apenas teórico; a segunda, que tenha por objeto algo que realmente motive o processo; e a terceira, que dê algum tipo de contribuição para aqueles que, por uma ou outra razão, irão conhecê-lo. Ressalta-se, portanto, que a intenção não é abranger o universo de hipóteses técnicas existentes, havendo a necessidade de adaptação e desenvolvimento, no município, das peculiaridades locais. Enfim, o presente trabalho destacará a estrutura administrativa da Prefeitura Municipal de Florianópolis e servirá para a continuidade das discussões e aprimoramentos que envolvem o Controle Interno e Controladoria Interna propostos como sistema de avaliação da eficiência já reconhecida. Por fim, é importante a enfatizar que somente através de um eficiente sistema de controle interno é que se dará a ampla aplicação do que se extrai da Constituição Federal, que exige planejamento, atingimento de diretrizes e metas, com eficiência e eficácia, pois do contrário, apenas se resolverão, quando identificadas, questões amiúde e de forma esparsa, produzindo somente o ressarcimento do dano, pelo fato de não ser possível detectar erros e irregularidades em tempo oportuno.

This study examines the emergence of risk governance arrangements in US bank holding companies (BHCs) and tests for their impact upon performance and risk profiles. Following the financial crisis, regulators introduced several new risk governance processes, including the adoption of Risk Appetite arrangements and the establishment of Risk Committees, both board level features. In this study, a research gap is unearthed with respect to risk governance practices and their impact upon BHC performance and risk measures. The motivation of this research is to validate the adoption of these board-level practices in an evidence-based framework. The empirical research method relies on the collection of a unique data set. The sample covers a significant dollar-weighted portion of the US banking system. Multivariate analysis facilitates the testing of risk governance mechanisms to outcome variables, while controlling for firm-specific and standard corporate governance variables. The practical implication of this study with respect to Risk Appetite is clear. BHCs that practice Risk Appetite arrangements exhibit improved performance and lower realised loan losses. In contrast, while some limited evidence is presented that the marketplace may reward BHCs for certain composition aspects of the Risk Committee, the overall results suggest that the requirement for a Risk Committee has little impact to BHC’s operating performance and risk measures. In terms of academic contribution, this study examines two major risk governance mechanisms within a common framework, presenting evidence of a significant and positive impact of the board level articulation of Risk Appetite arrangements to a suite of BHC performance measures and a negative association to loan losses. As the first known empirical research study of Risk Appetite, it confirms that this board level mechanism should be included as an explanatory variable in bank or risk governance related empirical research studies. These findings provide industry practitioners (including BHC chief executive officers and board members) convincing arguments for the immediate adoption of Risk Appetite arrangements. US Regulators, who introduced Risk Appetite requirements in 2014 for larger BHCs, are presented with validation by this study for wider adoption of this risk governance mechanism, even if such practices are voluntarily adopted by BHCs. As signs begin to emerge in the United States of the possible relaxation of the regulatory requirements of certain aspects of the Dodd-Frank Act, this study contributes to this debate in a timely fashion by testing the veracity of two key supervisory-driven risk governance practices aimed at the boardroom in an evidence-based evaluation.

abstract: Every year hundreds of aspiring musicians audition for positions with professional orchestras throughout the United States. This study is designed to provide a comprehensive look at professional orchestral auditions for trumpet. While other resources rely on the single opinion of their author, this study gathers information from a broad range of sources to develop its conclusions. This project was completed in three phases. In the first phase, lists of excerpts from trumpet auditions were compiled. In the second phase, an online survey of musicians who have served on a trumpet audition committee was conducted. In the final phase, four principal trumpet players of major orchestras and one conductor were interviewed to look further into the criteria and procedures used in orchestral trumpet auditions. The results of this study can be grouped into four categories: the desired qualities sought in a trumpet audition, common mistakes and concerns for those taking auditions, common mistakes and concerns for audition committees, and a discussion of the top fifteen excerpts asked in auditions. The data from this study can be used to consider two different perspectives: what does an aspiring trumpet player need to do to win an audition? And also, what should a committee want to hear? Although there is a broad range of opinion when considering trumpet auditions, certain standards remain. Also, while most of those involved in this study agree that the audition process is among the fairest ways to determine the winner of a job with an orchestra, they also agree that significant changes to the process still need to be made. This is especially true with reference to the types of excerpts asked and the audition procedures used. / Dissertation/Thesis / D.M.A. Music 2012

This study attempted to discover the role of internal auditors in the professional development of audit committee members, leading to enhanced performance, through the provision of induction programmes and professional development opportunities to committee members, with due regard for the principles of good governance and international best practices. A secondary aim of this study was to propose methods to improve the relationship between the internal audit activity and audit committees in providing additional support to its members. The audit committee's needs and requirements were assessed by using the audit committee charter as the basis in identifying the responsibilities of the committee and the professional development needs of committee members in an organisation. It was found that a framework for the induction and professional development of audit committee members would be most useful to internal auditors to assist audit committees to meet their requirements and improve their performance. / Auditing / M. Com.

x, 84 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number. / In this dissertation,I examine whether financial reporting quality increases following the appointment of an accounting expert to the audit committee. Prior literature documents positive cross-sectional associations between maintaining an accounting expert on the audit committee and financial reporting quality. Although this suggests that accounting expertise enhances the quality of a firm's financial reports, it is unclear whether financial reporting quality improves after appointing an accounting expert. Additionally, I explore how the strength of alternative governance provisions and the current expertise of the audit committee influence relations between appointing an accounting expert and changes in financial reporting quality. I hypothesize that accounting experts possess the financial backgrounds needed to detect accounting manipulations and the reputational capital to warrant actions that limit exposure to financial reporting failures. Therefore, I predict that newly appointed accounting experts have the ability and incentive to strengthen financial reporting systems and increase the quality of financial reports. Furthermore, I predict that incremental improvements in reporting quality following the appointment of an accounting expert are larger for strong governance firms because they possess the infrastructure necessary to act on audit committee recommendations and for firms with no prior accounting expertise because of opportunities for new accounting critiques by financially minded individuals. I test these predictions on a sample of 1,590 audit committee appointments between 2003 and 2005. Overall, I do not find empirical evidence of a change in financial reporting quality following the appointment of an audit committee accounting expert. However, I find that firms with strong governance that appoint an accounting expert experience larger post-appointment improvements in reporting quality than do firms with weak governance, as highlighted by more income-decreasing discretionary accruals, larger increases in earnings response coefficients, and higher quality accruals. Additionally, my evidence suggests that strong governance firms appointing their first accounting expert increase their reporting quality following the appointment. Therefore, my results imply that accounting expertise complements other governance mechanisms involved in financial monitoring. Overall, I provide evidence regarding the audit committee's influence over financial reporting and the conditions associated with effective use of accounting expertise. / Committee in charge: Steven Matsunaga, Chairperson, Accounting; David Guenther, Member, Accounting; Xuesong Hu, Member, Accounting; Larry Singell, Outside Member, Economics

Nesta dissertação analisa-se, através da metodologia de pesquisa-ação, a implantação, entre os anos de 2007 e 2010, de um comitê de melhorias das condições de trabalho e saúde dos trabalhadores, ancorado na ergonomia da atividade e que tinha por objetivo modificar políticas e processos de um hospital escola público do Estado de São Paulo. Os objetivos deste estudo são de identificar que fatores facilitam e quais dificultam a implementação de um comitê permanente de melhorias das condições de trabalho ancorado na abordagem da ergonomia da atividade em uma instituição pública de saúde e quais elementos são necessários para sua permanência. Para alcançar estes objetivos, o presente estudo foi desenvolvido com base no referencial teórico da ergonomia da atividade, da vigilância epidemiológica e de pesquisas realizadas sobre a implantação de comitês de ergonomia. Os resultados obtidos são então comparados com os encontrados por outros estudos descritos na literatura e demonstra-se a importância de previamente definir claramente os objetivos e o papel do comitê e também suas relações com outras instâncias da instituição. Mostra-se ainda, a necessidade de que o comitê disponha de autoridade para tomar decisões e que seja composto por executivos de níveis hierárquicos elevados e também por funcionários do nível operacional para o desenvolvimento de novos processos e políticas que leve em consideração as atividades reais de trabalho. Neste sentido, foi evidenciado, a necessidade da real apropriação da abordagem ergonômica pelos níveis de decisão de forma a inserir critérios ergonômicos nas linhas estratégicas da instituição. Foi também demonstrado, a necessidade de incentivar os funcionários através da informação constante das atividades já realizadas pelo comitê e da demonstração do apoio por parte da superintendência. Apresentam-se igualmente nesta dissertação, uma análise da condição política e pública da instituição e sua influência na implementação do comitê, os limites da presente pesquisa e perguntas que acreditamos serem relevantes para futuros desenvolvimentos. / In this study, using the methodology of action-research we analyze the implementation between 2007 and 2010 of a committee based on the approach of activity-oriented ergonomics. The objective of this committee was to improve workers health and working conditions, through the modification of policies and processes in a public teaching hospital of São Paulo state. This study aimed at identifying what factors facilitate and which ones hinder the implementation of a permanent committee for improvement of working conditions based on the activity-oriented ergonomics approach in a public health institution. In addition, it aimed at identifying what elements are necessary to ensure its permanence. To achieve these objectives, the present study was developed based on the theoretical background of activity-oriented ergonomics, epidemiological surveillance, and on researches performed on the implementation of ergonomics committees. The results demonstrate the importance of clearly defining the objectives and the role of the committee and its relations with other sectors of the institution. They also show the need for the committee to have decision making authority, to include the presence of senior executives but also of employees from the operational level in order to develop new processes and policies that take into account the real work activities. In this sense, it was highlighted the need for real ownership of the ergonomics approach from the highest levels of the institutions hierarchy in order to insert ergonomics criteria in the strategic lines of the institution. It was also shown the need to encourage employees through continuous feedback from activities already undertaken by the committee and the need for a clear and visible support from management. In this study, we also present an analysis of the institutions public and political nature and its influence on the implementation of the committee, the limits of this research and questions that we believe are relevant for future developments.

O crescimento urbano à uma realidade brasileira e tem contribuÃdo para falta de preservaÃÃo ambiental e dos corpos hÃdricos no estado do CearÃ. O caso do aÃude Pirabibu, pertencente à Sub-Bacia HidrogrÃfica do Rio Banabuiu, distante a 26 Km do centro de Quixeramobim, o processo de degradaÃÃo ambiental surgiu atravÃs de aÃÃes antrÃpicas. Desmatamentos, queimadas e a degradaÃÃo da mata nativa iniciaram com uma tentativa de uma ocupaÃÃo da Ãrea de preservaÃÃo permanente, sobretudo para o uso nas Ãreas Ãmidas do reservatÃrio. Com essas ocupaÃÃes costumavam-se, fazer desmatamento, criar animais na bacia hidrÃulica alÃm do trato da pesca, por muitas vezes feito Ãs margens do aÃude. Nessa sub-bacia existem treze municÃpios e o aÃude Pirabibu localiza-se no Distrito de DamiÃo Carneiro, pertencente ao municÃpio de Quixeramobim. As agressÃes ambientais nessa regiÃo do aÃude Pirabibu, dentre outros problemas, podem comprometer a qualidade da Ãgua que tem como uso prioritÃrio, o abastecimento humano. Esse trabalho consiste na sistematizaÃÃo de informaÃÃes sobre a ocupaÃÃo da Ãrea de proteÃÃo permanente, o uso de vazantes e as principais intervenÃÃes realizadas pelo comità da bacia e a gestÃo feita pelo ÃrgÃo gestor, sob a luz da legislaÃÃo estadual existente, visando contribuir para uma gestÃo integrada e participativa dos diversos usos de forma sustentÃvel a ser implantada. Para a viabilizaÃÃo do trabalho foi realizada uma revisÃo bibliogrÃfica e coleta de informaÃÃes com o ÃrgÃo gestor, com atores envolvidos no sistema hÃdrico Pirabibu e com os membros do respectivo comitÃ. Sugere-se para minimizar os impactos causados, uma busca por polÃticas pÃblicas e projetos que viabilizem a um uso sustentÃvel, respeitando e valorizando o conhecimento empÃrico existente e os aspectos naturais, evitando a ocupaÃÃo das APPâs, recompondo a mata ciliar e preservando a vegetaÃÃo existente à montante do aÃude. Faz-se imprescindÃvel, pelos interesses governamentais, o melhor emprego de recursos financeiros, alÃm de um plano de gerenciamento para o aÃude com uma efetiva participaÃÃo dos atores sociais envolvidos. / Urban growth is a Brazilian reality and has contributed to a lack of environmental preservation and water bodies in the state of CearÃ. The case of the weir Pirabibu belonging to Sub-River Basin BanabuiÃ, distant 26 Km from the center of Quixeramobim, the process of environmental degradation emerged through human actions. Deforestation, fires and degradation of native forests began with an attempt at an occupancy of permanent preservation area, especially for use in moist areas of the reservoir. With these occupations used up, making deforestation, raise animals in hydraulic basin beyond the tract on fishing, often done on the banks of the dam. In this sub-basin are thirteen municipalities and Pirabibu weir located in the District of Damian Carneiro, belonging to the municipality of Quixeramobim. The environmental damage in the region of the dam Pirabibu, among other problems, may impair the quality of water that has the priority use, human supply. This work is the systematization of information on the occupation of the area of permanent protection, the use of ebb and major interventions by the committee and the management of the basin taken by the managing agency, in light of existing state law, to contribute to an integrated and participation of the various uses sustainably to be deployed. For the feasibility of the study was a literature review and information gathering with the governing body, with actors involved in water system Pirabibu and members of the respective committee. It is suggested to minimize the impacts, a search for policies and projects that enable the sustainable use, respecting and valuing empirical knowledge existing natural aspects, avoiding the occupation of APP, recovering riparian vegetation and preserving existing vegetation upstream of the weir. It is essential, in the interests of government, the best use of financial resources, as well as a management plan for the reservoir with an effective participation of the social actors involved.

This paper addresses the communicative relationships between those who make up the Committee of Sub-Basin Salgado, in the region of Cariri, Ceara, in light of both language and information sharing, considering the relationship between the members of the collegiate and the government as well as the status of representation within this group and the community. Open interviews and questionnaires were applied to 50% of the members of the Salgado Basin Comittee, who claim to have no problems with the understanding of scientific language, but consider that the information is retained and not shared. The segment represented by the government appears to be the less representative collegiate and demonstrates interest in having a more effective participation in the âlifeâ of the basin. Once the results were analyzed, recommendations were made to ensure the democratization of knowledge and information, respecting the different levels of education and widening the dialogue with the society. After analysing the results, it is concluded that the access to knowledge and information were mechanisms of empowerment, as well as support for the progress of the group. Nevertheless the college has not yet reached a level where sharing takes place completely through the dialogic communication that is described by the authors of the Communication and Education sciences. For this to happen, some recommendations were made, such as offering open courses to the counselors and to the community using new methods of communication that facilitate the understanding of technical content like graphical computer animation. It was also suggested the production of a radio magazine in order to disseminate, in popular language, scientific concepts in the area of water resources, what would ensure the debate and broaden the dialogue with society. / Este trabalho trata das relaÃÃes comunicativas no Ãmbito do Comità da Sub-Bacia HidrogrÃfica do Salgado-CE, no Cariri, buscando avaliar a comunicaÃÃo como estratÃgia de mobilizaÃÃo do colegiado e suas prÃticas entre os segmentos; os membros e seus representados; o colegiado e o Poder PÃblico; e o colegiado e a comunidade. Observou-se o processo comunicativo sob o ponto de vista da linguagem, da partilha de informaÃÃes, do relacionamento institucional e da construÃÃo de vÃnculos com a sociedade. Foram realizadas entrevistas abertas e aplicados questionÃrios a 50% dos membros do CSBH do Salgado, os quais afirmam nÃo ter problemas com a compreensÃo da linguagem cientÃfica, mas entendem que a informaÃÃo nÃo à partilhada completamente. O segmento do Poder PÃblico aparece como o que tem menor representatividade, e o colegiado demonstra interesse na busca de uma participaÃÃo mais efetiva na vida da bacia hidrogrÃfica. Feita a anÃlise dos resultados, conclui-se que o acesso ao conhecimento e à informaÃÃo foram mecanismos de empoderamento, bem como suportes, para os avanÃos do grupo, porÃm o colegiado ainda nÃo atingiu um nÃvel no qual a partilha se realize completamente atravÃs da comunicaÃÃo dialÃgica descrita pelos autores das ciÃncias da ComunicaÃÃo e da EducaÃÃo. Para que tal aconteÃa, foram colocadas recomendaÃÃes, como a oferta de cursos abertos aos conselheiros e à comunidade, utilizando-se de novas metodologias de comunicaÃÃo, que facilitem a compreensÃo do conteÃdo tÃcnico, tal como a animaÃÃo grÃfica por computaÃÃo, e permitindo o acesso semipresencial e/ou à distÃncia. Foi sugerida, ainda, a produÃÃo de uma revista radiofÃnica para difusÃo, em linguagem acessÃvel, de conceitos cientÃficos na Ãrea de recursos hÃdricos, com a intenÃÃo de abrir um debate sobre o assunto e ampliar o diÃlogo com a sociedade.