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.

Bakgrund: I mötet med vården upplever många patienter att kommunikationen och bemötandet brister. Den nya Patientlagen är avsedd för att förbättra situationen. Patientklagomål som har skickats in till patientnämnden kan hjälpa till att förstå faktorer och hinder som finns och vilka delar av Patientlagen som behöver implementeras bättre för att förbättra kvalitet av vården för alla. Syfte: Att granska klagomål om kommunikation inkomna till en patientnämnd vad gäller bakgrundsfaktorer bland patienterna, analysera anmälningarna utifrån Patientlagens bestämmelser samt undersöka vilka åtgärder de har lett till. Metod: En empirisk studie med beskrivande design med en kvantitativ ansats användes. Materialet samlades in från en patientnämnds databas i Sverige. Alla ärenden som handlade om kommunikation på ett sjukhus i Mellansverige och som kom in under 2015 inkluderades. Resultat: I de flesta fall anmälde patienten själv (72,7 %) händelsen och de var ofta kvinnor (61,7 %). Medelåldern på de som anmälde var 44 år. Det verksamhetsområde som gav flest anmälningar var ortopedi (13,7 %). Anmälningarna visade problem med att uppfylla Patientlagens kapitel om inledande bestämmelser, information, samtycke och delaktighet. Patientnämnden hade kontakt med vården i över hälften av fallen samtidigt som en femtedel av anmälningarna inte ledde till någon åtgärd. Slutsats: I vården finns det brister på hur Patientlagens krav uppfylls för till exempel information, samtycke och delaktighet. Mer uppmärksamhet borde ges till att utveckla fungerande kommunikation mellan vården, patienten och anhöriga. / Background: There is a lot of room for improvement in how patients experience their communication with the health care providers. The new Patient Law is intended to improve the situation. Patient complaints that are submitted to the Patient Advisory Committee can help to understand the factors and barriers that exist and which parts of the Patient Law that need more implementation to make health care better for all. Objective: This study examined complaints about communication that had been sent in to one Patient Advisory Committee in Sweden. From the complaints the study examined who makes the complaint (patient/relative, gender and age), in which care unit most of the complaints occur in and to which paragraphs of the Patient Law the complaint could be classified into. Finally the study examined what measures had been taken because of the complaints. Method: An empirical study with descriptive design with quantitative approach was used. The complaints were gathered from one Patient Advisory Committees database. All complaints concerning communication in one hospital in Sweden that were sent in during 2015 were included. Results: In the majority of all cases the patient reported the complaints themselves (72,7 %) and they were mostly women (61,7 %) The average age of those whom the complaints were about was 44 years. The care unit that got most complaints was orthopedics (13,7 %). The reports showed problems implementing Swedish Patient law’s chapter on initial regulations, information, consent and participation. The Patient Advisory Committee had contact with the health care providers in over 50 % of the cases but in 20 % of the cases the complaints did not lead to any measures. Conclusion: There are a lot of deficiencies in adhering to the Patient Laws requi,,rements for instance for information, approval and participation and more attention should be given to developing a well-functioning communication between the health care personnel, the patient and the relatives.

This thesis explores the strong support for collaboration in schools’ while synthesizing literature already conducted on the subject. The primary objectives of this thesis is to discuss possible scenarios as to why educators are not collaborating, explore characteristics and implementations of collaboration with three specific groups including colleagues, stakeholders, and practicing professionals, and identify four key benefits of collaboration which include improved health, pedagogy, autonomy, and time. Evidence supports the idea that teachers who work in isolation can hinder growth within their profession. Additional evidence provides conclusive evidence that supports the benefits of collaboration by adding responsibilities to key contributors by holding them accountable for student learning.

O presente trabalho visa estabelecer quais são as condições responsáveis por permitir à oposição o poder de influenciar o processo decisório em Legislativos. Para tanto, a pesquisa se divide em duas frentes, a primeira teórica e a segunda empírica. Em campo teórico o trabalho chama a atenção para a inviolabilidade do princípio majoritário no que diz respeito à produção legislativa e às suas regras regimentais e, por fim, demonstra como a sua desconsideração pode levar a equívocos no tocante à expectativa sobre o comportamento dos diversos atores envolvidos. Em solo empírico, demonstrarse- á que a incorporação deste princípio é essencial para compreendermos de que maneira a oposição pode intervir no processo decisório, assim como quando e porquê acontecerão mudanças regimentais que aumentem ou restrinjam os direitos da minoria. / The present thesis aims to establish the conditions that give oppositions the power to influence the decision-making process in Legislatives. Our research will be presented in two views, the first theoretical and the second, empirical. On the theoretical view, the study draws attention to inviolability of the majority principle in conducing the legislative process and its regimental rules and ultimately, how disregarding it can lead to mistakes in expectations of involved actors\' behavior. On the empirical view it will be shown that embedding that principle is essential to understand in which way the opposition can intervene in the decision-making process, as well as how and why regimental changes will happen either to restrict or to widen the minority rights.

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.

A participação nos Jogos Olímpicos é condicionada à atuação de um comitê olímpico nacional. A criação dos referidos comitês é um fator controverso no Movimento Olímpico, uma vez que está subordinada à escolha de um representante nacional no Comitê Olímpico Internacional e que tal escolha não é democrática. Verificando a formação do esporte moderno e as características sociais que influenciaram a formação do Movimento Olímpico nacional e internacional, este trabalho visa identificar as razões que levaram o Brasil a fundar dois Comitês Olímpicos Brasileiros, e as implicações da história das entidades esportivas brasileiras nos dias de hoje. Para a realização do estudo foram consultados periódicos como o Jornal do Brasil, Jornal dos Sports, O Estado de São Paulo e Diário de São Paulo das décadas de 1910, 1920 e 1930 e também atas do Club Athletico Paulistano de 1912 a 1936, bem como o acervo da instituição. A agitação brasileira para ingresso no Movimento Olímpico inicia-se em 1912 e é influenciada pelo Comitê Olímpico Português e pelo caráter oligárquico do COI. A fundação do segundo COB em 1935 é marcada pela institucionalização das entidades esportivas e a conseqüente disputa pela representação das modalidades / The participation in the Olympic Games is conditioned to the existence of a National Olympic Committee. The creation of these committees is a controversial aspect in the Olympic Movement since it is subjected to the choice of a national delegate for the International Olympic Committee, and that this choice is not democratic. Investigating the modern sport formation and the social characteristics that have influenced national and international Olympic Movement foundations, this research aims to identify the reasons that led Brazil to create two Brazilian Olympic Committees, and the implications of the brazilian sportive organization history in the present days. The references for the study were newspapers such as \"Jornal do Brasil\", \"Jornal dos Sports\", \"O Estado de São Paulo\" and \"Diário de São Paulo\" from the 1910\'s, 1920\'s and 1930\'s, and the files and manager board acts from Club Athletico Paulistano. The brazilian progress trough the Olympic Movement starts in 1912 and received a major Portuguese influence by its Olympic members, and also by the oligarchic nature of the IOC. The second BOC foundation in 1935 is marked by brazilian sports institutionalization and the resulting disputes for different sports representation

A participação nos Jogos Olímpicos é condicionada à atuação de um comitê olímpico nacional. A criação dos referidos comitês é um fator controverso no Movimento Olímpico, uma vez que está subordinada à escolha de um representante nacional no Comitê Olímpico Internacional e que tal escolha não é democrática. Verificando a formação do esporte moderno e as características sociais que influenciaram a formação do Movimento Olímpico nacional e internacional, este trabalho visa identificar as razões que levaram o Brasil a fundar dois Comitês Olímpicos Brasileiros, e as implicações da história das entidades esportivas brasileiras nos dias de hoje. Para a realização do estudo foram consultados periódicos como o Jornal do Brasil, Jornal dos Sports, O Estado de São Paulo e Diário de São Paulo das décadas de 1910, 1920 e 1930 e também atas do Club Athletico Paulistano de 1912 a 1936, bem como o acervo da instituição. A agitação brasileira para ingresso no Movimento Olímpico inicia-se em 1912 e é influenciada pelo Comitê Olímpico Português e pelo caráter oligárquico do COI. A fundação do segundo COB em 1935 é marcada pela institucionalização das entidades esportivas e a conseqüente disputa pela representação das modalidades / The participation in the Olympic Games is conditioned to the existence of a National Olympic Committee. The creation of these committees is a controversial aspect in the Olympic Movement since it is subjected to the choice of a national delegate for the International Olympic Committee, and that this choice is not democratic. Investigating the modern sport formation and the social characteristics that have influenced national and international Olympic Movement foundations, this research aims to identify the reasons that led Brazil to create two Brazilian Olympic Committees, and the implications of the brazilian sportive organization history in the present days. The references for the study were newspapers such as \"Jornal do Brasil\", \"Jornal dos Sports\", \"O Estado de São Paulo\" and \"Diário de São Paulo\" from the 1910\'s, 1920\'s and 1930\'s, and the files and manager board acts from Club Athletico Paulistano. The brazilian progress trough the Olympic Movement starts in 1912 and received a major Portuguese influence by its Olympic members, and also by the oligarchic nature of the IOC. The second BOC foundation in 1935 is marked by brazilian sports institutionalization and the resulting disputes for different sports representation

Doctor Legum - LLD / The success of any human rights system at the domestic, regional or international level requires an adequate development of the normative, institutional and jurisprudential frameworks. With regard to the African Commission, its approach on the normative and jurisprudential framework on evidence obtained through human rights violations is critiqued. The study is guided by three research questions on the African Commission’s normative and jurisprudential framework, and interrogates the need for improvement. While other human rights bodies like the European Court of Human Rights and the Human Rights Committee have developed jurisprudence, their experiences can only be useful to Africa where they are subjected to a framework that speaks to an accused, in Africa in light of his or her peculiar situation. An evaluation of the African Commission’s mode of dealing with evidence obtained through human rights violations, followed by an evaluation of the mode engaged by other human rights bodies offers a platform to selectively, and with necessary adoption recommend a framework that the Africa Commission can use to improve its jurisprudence. In this regard, the study draws on the experiences of other human rights bodies to aid, the development of a framework to improve the jurisprudence of the African Commission. The study situates theoretical underpinnings that inform the decisions of the African Commission, the European Court of Human Rights and the Human Rights Committee. This is followed by an evaluation of the normative and jurisprudential frameworks of the three human rights bodies. The study proposes a framework based on a victim-centred approach to improve the jurisprudence of the African Commission on evidence obtained through human rights violations.

Evidence that firms adjust accruals to just meet or beat analyst forecasts is pervasive. However, the implications for earnings quality are not clear. Managers can use this practice either to mislead investors, resulting in lower quality earnings, or to signal future earnings growth and thereby improve the decision usefulness of earnings. Assuming that boards are concerned about providing higher quality financial information and that they can discern the proper earnings signal, they should discourage managers from adjusting earnings to beat the analyst forecast target if such adjustment diminishes earnings quality. Consistent with this prediction, I find a significantly negative relation between the probability that a firm beats the target by adjusting accruals and the presence of at least one independent audit committee financial expert for firms with poor future performance. I also find that the negative impact of an independent financial expert on the odds of beating the target by adjusting accruals is significantly stronger for firms with poor future performance than for firms with strong future performance. These findings are consistent with financial expertise on the audit committees improving corporate governance by protecting shareholders from accruals management that reduces the decision usefulness of earnings.

This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how corporate governance mechanisms such as audit committee and IA unit attributes may affect IA contribution to the financial statement audit. Also, the results of prior studies on the link between IA contribution to the financial statement audit and audit fees are mixed and inconclusive. Furthermore, there is limited empirical evidence in this area from emerging economy countries, with relatively less developed capital markets such as Malaysia. The underlying theme throughout this thesis is that corporate governance mechanisms i.e., audit committee and IA characteristics have the potential to affect the efficiency of the IA unit thus leading to greater contribution of IA to financial statement audits. Specifically, the thesis argues that certain characteristics of audit committees such as the independence of audit committee members from the management, audit committee members' experience and knowledge in accounting, auditing and finance and their level of interactions with the chief internal auditor have the potential to increase the contribution of IA work to financial statement audits. Likewise, it is also postulated that characteristics of the IA function such as their size and prior experience of their staff in auditing are likely to improve the level of efficiency and hence, encourage greater contribution of IA to the external audit work. Finally, due to the saturation of the audit services market coupled with significant competition among public accounting firms, it is also predicted that the contribution of IA work is increasingly viewed as a potential means of improving external audit efficiency (i.e. by reducing time and effort), leading to lower audit fees. Seven (7) hypotheses are tested in this study based on Malaysian data during 2003. Data collection adopted a multi approach with three (3) key sources of data: a questionnaires survey, in-depth interviews and publicly available data from annual reports. The data collection process involved a mail survey addressed to the chief internal auditors of companies listed on the Kuala Lumpur Stock Exchange (KLSE) Main Board. Five-hundred and two questionnaires (502) were mailed and a total of 101 (20.03%) responses were returned, of which 76 (17.9%) were useable. In addition, in-depth interviews were conducted with 11 chief internal auditors selected from various industries which were also listed on the KLSE Main Board. Finally, publicly available data from annual reports were utilized. The study makes a number of contributions. First, it provides empirical evidence on the impact of audit committee characteristics on IA contribution to financial statement audits. In particular, the study supports a positive relationship between IA contribution to the financial statement audit and three (3) dimensions of audit committee characteristics namely the proportion of independent audit committee members, the extent of audit committee members' experience and knowledge in auditing, accounting and finance, and the frequency of meetings between the chief internal auditor and the audit committee. This suggests that a high proportion of independent audit committee members with experience and knowledge in accounting, auditing and finance is able to enhance the efficacy of the IA function and thus, encourages external auditors to rely more on the IA function. The results support the earlier predictions that more frequent meetings conducted between audit committees and the chief internal auditor leads to higher extent of IA contribution to the financial statement audit. Further, findings of this study also provides support for the positive relationship between the characteristics of the IA function, namely the size of the IA function and the proportion of staff with prior experience in auditing and IA contribution to the financial statement audit. The results suggest that internal auditors contribute more to the financial statement audit when the size of the IA function is larger and when the proportion of IA staff with prior experience in auditing is higher. Finally, the second model tests for a negative relationship between IA contribution to the financial statement audit and audit fees. However, the results did not yield a significant relationship between these two variables. Further clarifications for this result were derived from the interviews with the chief internal auditors. Specifically, it appears that any saving in time and effort due to the contribution of IA to financial statement audits may possibly be used by external auditors to expand their investigations into other more complex areas that require greater attention from them. Other findings from the interviews also suggest that audit committees play an important role as communication facilitators between the IA staff and management, especially by providing a candid forum for IA staff to express their opinions as well as supporting IA staff's recommendations based on their findings during audit investigations. Further, the leadership role of the audit committee also tends to assist the internal auditors to better communicate with management and to ensure that management will act upon the internal auditor's recommendations. In conclusion, the findings may have some implications for regulators and others concerned with establishing guidelines and listing rules pertaining to audit committee effectiveness especially in developing countries. Furthermore, this study also contributes to the literature on how an IA unit's resourcing has implications for IA contribution to the financial statement audit. While the current professional standards (i.e., ISA 610, SAS 65, and AUS 604) view IA as a substitute for external audit, such professional standards also require external auditors to evaluate the quality of IA unit before relying on the work of IA or accept the contribution of IA to the financial statement audit. As such, this study provides evidence on the potential impact that audit committees and IA units may have on such contribution of IA to the financial statement audit.