La qualité de contrôle des dirigeants est susceptible d'avoir un impact sur la réduction des scandales financiers. Une analyse fondée sur les théories contractuelles enrichie des travaux portant sur les théories des organisations et des parties prenantes permet de cerner trois sources d'efficacité de contrôle : la compétence, l'indépendance et le processus de nomination. La démarche analytique suivie a conduit à une étude de cas approfondie et une enquête auprès des entreprises. Il ressort des analyses effectuées que les mécanismes de contrôle sont défaillants ; et le comportement organisationnel des entreprises observées n'influence pas leur performance. Cette thèse a identifié les causes de défaillance et proposé des recommandations pratiques nécessaires à renouveler les fondements théoriques en matière de gouvernement d'entreprise. / The quality of manager's control is likely to reduce financial controversies. An analysis based on both contract theories, organization theories, and theories of stakeholders allows us to identify three channels through which the efficiency of the control can be highlighted that is, expertise, independence and appointment process. The analytical approach is based on a case study and a survey of Cameroon firms. The results show that there are failures in control mechanism and that the organizational behavior of firms has no influence on their performances. This thesis has identified the causes of these failures and suggests some practical recommendations necessary to renew the theoretical foundations for corporate governance.

Magistro baigiamajame darbe išanalizuota ir įvertinta esama situacija Lietuvos nelegalaus darbo kontrolės efektyvumo srityje ir numatytos šių problemų sprendimo kryptis. Pirmojoje darbo dalyje nagrinėjamos nelegalaus darbo atsiradimo priežastys. Analizuojami legalaus ir nelegalaus darbo probleminiai aspektai, nelegalaus darbo formavimosi aspektai. Antrojoje darbo dalyje analizuojama nelegalaus darbo reiškinių kontrolės problema Europos Sąjungoje, vertinamos Lietuvos nelegalaus darbo apimtys ir nelegalaus darbo kontrolės sistema. Trečiojoje dalyje analizuojamas nelegalaus darbo kontrolės efektyvumas Lietuvoje, atliekant Lietuvos Valstybinės darbo inspekcijos nelegalaus darbo kontrolės efektyvumo ekspertinį tyrimą, pristatomos nelegalaus darbo kontrolės efektyvumo problemos Lietuvoje sprendimo kryptys. / In Master's thesis there analyzed and evaluated the current situation of the undeclared work control efficiency in Lithuania. The problem – solving directions are specified. In first main part of the thesis there are researched emerge causes of the undeclared work. Analyzed legal and illegal work problematic aspects, undeclared work formation aspects. In the second part of the thesis there are analyzed undeclared work phenomena control problem in the European Union, assessed undeclared work volume and undeclared work control system in Lithuania. In the third part of the thesis analyzed undeclared work control efficiency in Lithuania. Trying to find out the undeclared work efficiency problems, was made an expert survey of the Lithuanian State Labor Inspectorate and finally presented problem – solving directions of the undeclared work control efficiency Lithuania.

Master of Science / Department of Biological & Agricultural Engineering / Ronaldo G. Maghirang / Large cattle feedlots in Kansas are often considered to be large sources of particulate matter (PM), including PM with equivalent aerodynamic diameter of 10 micrometers or less (PM[subscript]10). To control PM emissions from cattle feedlots, water sprinkler systems can be implemented; however, limited data are available on their PM control efficiency. This research was conducted to determine the control efficiency of a water sprinkler system in reducing PM[subscript]10 emission from a cattle feedlot. This was accomplished by monitoring the PM[subscript]10 concentrations, with tapered element oscillating microbalance (TEOM™) PM[subscript]10 monitors, at the upwind and downwind boundaries of a cattle feedlot (KS1) from January 2006 to July 2009. The feedlot was equipped with a sprinkler system that can apply up to 5 mm of water per day. It had approximately 30,000 head of beef cattle and total pen area of approximately 50 ha. The control efficiency of the sprinkler system was determined by considering the PM[subscript]10 data during sprinkler on/off events, i.e., the sprinkler system was operated (on) for at least one day and either followed or preceded by at least one day of no water sprinkling (off). For each of the selected sprinkler on/off events, the percentage reduction in net PM[subscript]10 concentration was calculated and considered to be a measure of the control efficiency. Net PM[subscript]10 concentration was defined as the difference between downwind and upwind PM[subscript]10 concentrations. The control efficiency for PM[subscript]10 ranged from 32% to 80%, with an overall mean of 53% based on 24-h PM[subscript]10 values for 10 sprinkler on/off events. In general, the effect of the water sprinkler system in reducing net PM[subscript]10 concentration lasted for one day or less. The percentage reduction in net PM[subscript]10 concentration at KS1 due to rainfall events was also determined using a similar approach. In addition, a second cattle feedlot (KS2) that was not equipped with a sprinkler system and with approximately 25,000 head of beef cattle and 68 ha pen area was considered. Percentage reductions in net PM[subscript]10 concentrations due to rainfall events were mostly in the range of 60% to almost 100% for both feedlots, with overall means of 75% for KS1 and 74% for KS2. The effects of rainfall events (with rainfall amounts > 10 mm/day) lasted for three to seven days, depending on rainfall amount and intensity. Limited data are also available on PM[subscript]10 emission rates from cattle feedlots in Kansas. This research quantified PM[subscript]10 emission rates from the two feedlots (KS1 and KS2) and a third cattle feedlot (KS3) in Kansas by using inverse dispersion modeling with the AMS/EPA Regulatory Model (AERMOD), which is the US EPA preferred regulatory atmospheric dispersion model. PM[subscript]10 emission rates were back-calculated using the resulting PM[subscript]10 concentrations modeled by AERMOD, together with measured PM[subscript]10 concentrations (24 months of data for KS1 and KS2, 6 months of data for KS3). Overall mean PM[subscript]10 emission fluxes for the 2-year period were 1.29 g/m[superscript]2-day (range: 0.04 – 4.98 g/m[superscript]2-day) for KS1, 1.03 g/m[superscript]2-day (range: 0.07 – 4.52 g/m[superscript]2-day) for KS2, and 2.48 g/m[superscript]2-day (6-months; range: 0.05 – 5.00 g/m[superscript]2-day) for KS3. The corresponding mean PM[subscript]10 emission factors were 21, 29, and 48 kg/1,000 hd-day for KS1, KS2, and KS3, respectively. The emission factors for KS1 and KS2 were considerably smaller than the published US EPA emission factor for cattle feedlots (i.e., 42 kg/1000 hd-day). The emission factor for KS3 was slightly greater than the US EPA emission factor; however, it was a biased estimate because it was based only on a six-month period.

本研究以2007年至2011年中國滬深交易所A股上市公司為研究樣本，以中國證監會公佈之行政裁罰、深滬兩交易所對上市公司之處分、及企業自行揭露的內部控制評價報告之內容分析企業發生內控缺失之類型，依照中國《企業內部控制基本規範》，將內部控制缺失依內控五大要素與五大目標予以分類彙總。並將企業的投資效率分為投資不足與過度投資，分別探討內部控制有效性對公司投資效率之影響。 實證結果顯示投資不足的程度與可靠的財務報導之內控目標的內控缺失存在正向的顯著關係。而過度投資的程度與是否發生內控缺失、後勤支援活動和內控設計及執行的內控缺失類型、內控五大要素、及營運的效率效果之內控目標的內控缺失呈現顯著或單尾顯著的負向關係。整體而言，在被監管單位揭發內控缺失資訊，內控有效性較低，而自我揭露愈多內控資訊，企業內控意識可能較佳之假設下，內控缺失一定程度影響企業的投資決策，內控的有效性有助於投資效率。 / Based on the sample of A-share listed companies in China over the period of 2007-2011, the research classified the companies by under investment and over investment, and investigated the impact of internal control efficiency on firm investment effectiveness separately The study comprehensively collects internal control reports released by listed firms and collects penalties which are released by the China Securities Regulatory Commission (CSRC), the Shanghai Stock Exchange (SSE) and the Shenzhen Stock Exchange (SZSE). A further classification of internal control weaknesses was performed based on the nature of the events, COSO Internal Control — Integrated Framework and regulations of internal control in China. 　　In sum, the empirical results indicate that, for the companies under investment, the internal control weaknesses of financial reporting have significant positive impact on firm investment effectiveness. On the other hand for the companies which were over investment, those with internal control weaknesses have significant negative association with investment effectiveness. Moreover, the results show that companies with defective of logistics work or the design and execution of internal control were worse performers on investment effectiveness. Based on the COSO framework, the internal control weaknesses classified by the elements, including control environment, risk assessment, control activities, information and communication, monitoring, and the efficient and effective operations of the internal control objective are significant or one-tailed significant negative correlated to firm investment effectiveness. Collectively, if the internal control weaknesses were disclosed by the authorities, the firms had worse internal control efficiency, while the firms which were more conscious of internal control would disclose the internal control weaknesses themselves. The study shows that internal control weaknesses have impact on firm investment policy, and that internal control efficiency helps promote firm investment effectiveness.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual. The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls. This study was delimited, partly due to space considerations, to examine the commission's proposals to increase the Rule of Law regarding third party controls as well as to SKV as the investigating authority. Consideration will therefore not be given to Tullverket as the investigating authority. The system concerning third party controls has repeatedly over the years been the subject of criticism and debate. Not least because of that the general third party controls are indistinct due to the fact that the person who is the subject of the control is not aware of the control and that the procedure is considered to contravene the protection of privacy in the RF and the right to private and family life of the ECHR. It has hence been considered that there is a need for change. The commission would thus investigate and make proposals to increase the Rule of Law but given the precondition that third party control, including general controls, would still remain as control methods. Therefore the commission had to consider a proportionality assessment between the protection of individual privacy and SKV:s control effectiveness. In this study focus was on SOU 2013:62 and the consultation bodies’ responses received on account of the proposals. The commission proposed that the decision making on general third party controls will stay with SKV as the decision making authority and that it should be clarified in the legislative text that SKV has to relate to the principle of proportionality when deciding on general third party controls. The commission also proposed that it should be clarified in the legislative text that SKV only may search for documents and information covered by the decision but that surplus information that was discovered spontaneously also may be used. The commission held that there is no need for clarification of the legislative texts regarding that SKV shall take into account the proportionality principle in the choice of method and choice of control object. The commission also held that there is no need to legislate any imposes for SKV towards the subject of control to inform about the control if the information gathered nevertheless is intended to be the basis for decisions on taxation. Furthermore it was proposed an imposition of legislative texts regarding that the controlled, in connection with the information about the control, should be given the opportunity to request documents and information excluded from the basis for decisions on taxation. That is, after the control is carried out and provided that the information will be added basis for decisions on taxation. The majority of the consultation bodies felt that the commission was inadequate, that the proposals did not add anything new on the merits and that a new commission should be appointed with the mission to increase the Rule of Law in the tax procedure. The studies’ concluding parts contain a pro et contra analysis of the proposals on the basis of the consultation bodies’ responses, my own conclusions and general concluding comments. In these parts my own proposals are submitted for improvement to further enhance the Rule of Law in tax procedures. My own proposals are due to that the commission in my opinion may be deemed deficient in several aspects. / SKV och Tullverket har flera viktiga metoder att tillgå i respektive verksamhet för att säkerställa att skatter och avgifter lämnas och tas ut rätteligen. Bland annat så kan kontrollmyndigheterna använda skatte- eller tulltillägg, riktade och generella tredjemansförelägganden eller riktade och generella tredjemansrevisioner. Vid riktade kontroller, ergo riktade förelägganden och riktade revisioner, är kontrollerna riktade mot specificerade personer eller handlingar och vid generella kontroller är dessa inte specificerade. Metoderna har upprepade gånger varit föremål för diskussioner och försök att förenkla skatteförfarandet och öka rättssäkerheten för den enskilde. Regeringen tillsatte den 8 mars år 2012 en utredning med uppgiften att framställa förslag för en ökad rättssäkerhet i skatteförfarandet. Uppdraget var att undersöka områdena skatte- och tulltillägg, ersättning för kostnader och ombud samt tredjemanskontroller. Denna studie har bland annat på grund av utrymmesskäl avgränsats till att undersöka utredningens förslag som avser ökad rättssäkerhet vid tredjemanskontroller samt till SKV som kontrollerande myndighet. Hänsyn kommer således inte tas till Tullverket som kontrollerande myndighet. Tredjemanskontrollförfarandet har upprepade gånger genom åren varit föremål för kritik och diskussioner. Inte minst för att generella tredjemanskontroller ansetts olämpliga på grund av att den kontrollerade inte har vetskap om att denna är eller har varit föremål för kontroll samt att förfarandet ansetts strida mot integritetsskyddet i RF och rätten till privat- och familjeliv i EKMR. Det har därav ansetts att behov av förändring föreligger. Utredningen skulle således undersöka och lämna förslag för att öka rättssäkerheten för den enskilde men med hänsyn till att tredjemanskontroller, i dessa inbegripet generella tredjemanskontroller, alltjämt skulle kvarstå som metod i SKV:s kontrollverksamhet. Det fordrades följaktligen av utredningen att genomföra en proportionalitetsavvägning mellan skyddet för den enskildes integritet och SKV:s kontrolleffektivitet. I denna studie har fokus lagts på SOU 2013:62 och de remissyttranden som inkommit med anledning av förslagen. Utredningen föreslog att beslutsordningen vid generella tredjemanskontroller ska stå oförändrad med SKV som beslutsfattande instans och att det ska förtydligas i lagtext att SKV ska förhålla sig till proportionalitetsprincipen vid beslut om generella tredjemanskontroller. Utredningen föreslog även att det ska förtydligas i lagtext att SKV endast får eftersöka handlingar och uppgifter som omfattas av beslutet men att överskottsinformation som anträffats spontant får användas. Vidare angav utredningen att det inte behövs något förtydligande i lagtext avseende att SKV ska beakta proportionalitetsprincipen vid val av metod och val av kontrollobjekt. Utredningen angav även att det inte behöver införas någon underrättelseskyldighet för SKV gentemot den kontrollerade om informationen som inhämtats ändå inte är avsedd att läggas till grund för beslut om beskattning. Vidare föreslogs ett införande i lagtext avseende att den kontrollerade ska ges möjlighet att begära handlingar och uppgifter undantagna från att läggas till grund för beslut om beskattning i samband med en underrättelse, det vill säga efter att kontrollen ägt rum och under förutsättning att informationen kommer läggas till grund för beslut om beskattning. Flertalet remissinstanser ansåg att utredningen var bristfällig, att förslagen inte innebar någonting nytt i sak samt att en ny utredning bör tillsättas med uppdrag att öka rättssäkerheten i skatteförfarandet. I studiens avslutande delar redovisas en pro et contra-analys av förslagen med utgångspunkt i remissyttrandena, egna slutsatser avseende förslagen samt allmänna avslutande kommentarer. I dessa delar lämnas egna förbättringsförslag för att ytterligare öka rättssäkerheten, eftersom utredningen enligt min mening får anses bristfällig i flera avseenden.