O gerenciamento de resultados surge nas organizações no momento em que os gestores responsáveis pelas informações contábeis fazem uso de julgamento para alterar os relatórios financeiros externos, com o intuito de intervenção proposital no processo e obtenção de algum ganho pessoal. Nesse contexto, tornam-se necessários mecanismos que possam assegurar que os interesses dos acionistas não sejam preteridos pelos interesses dos administradores, mecanismos estes que formam a governança corporativa. A estrutura de propriedade e controle, o conselho de administração, o conselho fiscal, a auditoria independente são alguns exemplos dos instrumentos que compõem referida governança. Sendo o conselho fiscal responsável pela fiscalização dos atos dos administradores e tendo que oferecer sua opinião quanto aos demonstrativos financeiros examinados pelo auditor externo, verifica-se claramente sua intersecção com práticas de governança corporativa e, conseqüentemente, com possíveis níveis de gerenciamento de resultados. Dessa forma, esta tese tem por objetivo avaliar se a existência de conselho fiscal nas empresas de capital aberto brasileiras influencia no nível de gerenciamento de resultados praticados, e também analisar se a qualificação contábil dos conselheiros fiscais também exerce influência sobre os números reportados. Ademais, tem-se como objetivo secundário verificar se outros componentes de governança corporativa também teriam relacionamento com os níveis de gerenciamento de resultados. A pesquisa estatística foi dividida em duas partes: a primeira com o propósito de analisar o relacionamento do conselho fiscal e demais instrumentos de governança corporativa com as métricas de gerenciamento de resultados; a segunda teve o propósito de verificar se os resultados de estudos realizados em outros países entre instrumentos de governança e gerenciamento de resultados teriam conclusões similares se aplicados ao Brasil. As hipóteses foram testadas com base em regressões lineares simples e análise de dados em painel (utilizando as técnicas de efeitos fixos e de efeitos aleatórios). Os resultados encontrados sugerem que a existência de conselho fiscal está relacionada a menores níveis de gerenciamento de resultados e, quanto mais estruturada a governança corporativa da empresa, a qualificação do conselheiro fiscal também influencia na melhoria da informação contábil divulgada ao público externo. / The earnings management appears in the organizations when the decisions are taken by the responsible managers for the accounting data to change the external financial reports, whose intention is to interfere in the process and obtain personal advantage. In this context, it is necessary mechanisms to guarantee that the managers interests do not disregard the shareholders interests. The structure of property and control, the board of directors, the fiscal council, the independent audit are some examples of instruments that integrate the governance. Being the fiscal council responsible for the inspection of the administrators actions and having to offer their opinions on the financial reports reviewed by the external auditors, it is clear its link with corporate governance practices consequently, with possible earnings management levels. Being so, this thesis objective is to value whether the fiscal council in the organizations negotiated in the Brazilian open market influences the practiced earnings management level, as well as, to analyze whether the fiscal council accountancy qualification influences the reported figures too. In addition, the secondary objective is to verify whether other corporate governance components would be related to earnings management levels. The statistic research was divided into two parts: firstly, with the proposal of analyzing the relationship of fiscal council and other corporate governance mechanisms with the earnings management metrics; secondly, it had the intention to verify whether the results of studies held in other countries between the governance instruments and earnings management would have similar conclusions if applied in Brazil. The hypotheses were tested by applying simple linear regressions and panel data techniques (using Random Effects and Fixed Effect procedures). The results found suggest that the existence of a fiscal council is related to lower levels of earnings management, and the more the structure of corporate governance is, the fiscal council qualification influences the improvement of accountancy information reported to the stakeholders.

No presente estudo, objetivou-se a compreensão da forma como a participação social se desenvolve no Conselho Municipal de Saúde, do município de Rio Branco, assim como a identificação da sua influência nas ações de promoção à saúde. Para tal, foi utilizada uma abordagem qualitativa e a metodologia de estudo de caso. A investigação foi realizada em etapas, sendo elas: acompanhamento das reuniões do referido órgão, com a utilização da técnica conhecida como observação sistemática; a segunda consistiu na análise documental das atas das reuniões dos órgãos colegiados, relatórios de gestão, entre outros; e realização de entrevistas com todos os conselheiros. Apesar do órgão estudado já ter sido criado há mais de duas décadas, a participação social somente tem-se desenvolvido muito paulatinamente apenas nos últimos quatros anos. Este conselho apresenta como entraves a sua efetivação e real democratização da gestão das políticas públicas de saúde, os mesmos obstáculos identificados em outros conselhos estudados no país. São eles: relações assimétricas de poder; dificuldades de representação, principalmente no segmento dos usuários; capacitações insuficientes para o pleno exercício do mandato de conselheiro, entre outros. Mesmo diante de inúmeros aspectos que atravancam uma participação equânime, os conselheiros têm uma postura positiva quanto ao seu papel enquanto contribuinte para esse processo e quanto ao conselho enquanto espaço de democratização das tomadas de decisões. Há que se considerar o potencial de compartilhamento de poder e responsabilidades de espaços como estes, e os atores envolvidos devem ter o seu esforço de participar valorizado e incentivado, dando-lhes voz e escuta e tendo suas intervenções e, ou solicitações atendidas, tendo em vista que esse é o objetivo de se incluir constitucionalmente a participação da sociedade na gestão da coisa pública / The present study aimed at understanding how social participation develops the Municipal Health Council of the city of Rio Branco, and the identification of its influence on the actions of health promotion. To this end, we used a qualitative approach and case study methodology. The research was carried out in stages , namely: monitoring the meetings of that body , using the technique known as systematic observation , the second consisted of documentary analysis of the minutes of the meetings of the collegiate bodies , management reports , among others , and achievement interviews with all directors . Despite this organ studied , having been established for more than two decades , community involvement and has developed very slowly in just the past four years . This board features as barriers to its effectiveness and real democratization of the management of public health policies , the same as those identified in other studies in the country . They are: asymmetric power relations; difficulties of representation, especially in the segment of users ; capabilities insufficient for the full office of counselor, among others . Even with numerous aspects that clutter equitable participation, counselors have a positive attitude about their role as contributors to this process and the council as an area of democratization of decision making. We must consider the potential sharing of power and responsibilities of spaces like these , and the actors involved must have their efforts valued and encouraged to participate by giving them a voice and listening and taking their interventions and or requests answered , considering that this is the goal of including constitutionally society participation in the management of the \"thing \" public .

O objetivo da minha dissertação é estudar a governança da cidade de São Paulo entre 1765 e 1802. Isso significa que me deterei no estudo das práticas e dispositivos de poder que tornavam factível o exercício do mando sobre as populações locais. Para tanto, circunscreverei minha análise em torno da instituição que detinha as prerrogativas dessa ação: a Câmara Municipal de São Paulo. O recorte da minha pesquisa, a capitania de São Paulo na segunda metade do século, permite observar tal problemática em um contexto de franca transformação, resultado das políticas reformistas adotadas pelo Império português nesse contexto. Assim, poderei identificar como essa dinâmica mais geral provocou uma importante inflexão na forma como o governo da cidade era conduzido. / The purpose of my paper is to study the governance of the city of Sao Paulo between 1765 and 1802. This means that I will study the practices and devices of power that enabled the exercise of the command on the local populations. So, I will circumscribe my analysis around the institution that had the prerogatives of this action: the Municipal Council of São Paulo. The aim of my research, the captaincy of Sao Paulo in the second half of the century, allows to observe such question in a context of transformation, result of the reformist politics adopted by the Portuguese Empire in this context. So, I will be able to identify how this dynamic broader caused a major shift in how the government of the city was conducted.

陳景祥. / 據稿本複印 / 論文(哲學碩士)--香港中文大學硏究院新聞傳播系,1993. / 參考文獻: leaves 103-107 / Chen Jingxiang. / Chapter 第1章 --- 前言：研究範圍 頁數 / 政治系统的劇變 --- p.1-6 / 本地政黨的背景及政治傾向 --- p.6-14 / 香港的傳媒系統 --- p.14-15 / 政治系统和傳媒系统的關係 --- p.15-18 / Chapter 第2章 --- 理論架構 / 國家控制大眾傳媒的程度 --- p.19 / 傳媒和政治精英的整合 --- p.19-20 / 大眾傳媒的政黨化程度 --- p.20-21 / 傳媒機構的「合法綱領」的本質 --- p.21-22 / 香港報紙與本地政黨的關係 --- p.22-23 / 香港報業的商業化主流 --- p.23-26 / Chapter 第3章 --- 假設 / 商業報紙的「客觀報道」 --- p.27-29 / 黨派報紙的政治路線 --- p.29-30 / Chapter 第4章 --- 硏究方法及操作 / 選擇四份報章 --- p.31-38 / 關於「客觀」的爭論 --- p.38-39 / 内容分析的設計 --- p.39-42 / 訪問 --- p.42-44 / Chapter 第5章 --- 研究結果 --- p.45-46 / 新聞報道的類別分布 --- p.46 -47 / 新聞來源的分布 --- p.47 -48 / 四份報紙的報道方向 --- p.49-66 / 研究結果與假設 --- p.67-69 / 訪問結果 --- p.70-84 / Chapter 第6章 --- 討論 / 客觀報道仍是新聞界最高原則 --- p.85 -89 / 傳媒和政治精英的整合 --- p.89 -92 / 報紙和本地政黨保持距離 --- p.92-93 / 中國經濟力量影響報業發展 --- p.93-96 / 商業報紙在新政治環境中的定位 --- p.96-99 / Chapter 第7章 --- 結論 --- p.100-102 / 附錄一：參考書目 --- p.103´ؤ107 / 附錄二至附錄八 --- p.108´ؤ116

崔永健. / "2006年8月" / 論文(哲學碩士)--香港中文大學, 2006. / 參考文獻(leaves 138-147). / "2006 nian 8 yue" / Abstracts in Chinese and English. / Cui Yongjian. / Lun wen (zhe xue shuo shi)--Xianggang Zhong wen da xue, 2006. / Can kao wen xian (leaves 138-147). / Chapter 第一章 --- 導論 / 硏究構思的源起 --- p.1-2 / 前人硏究回顧 --- p.2-7 / 硏究簡介 --- p.7-10 / Chapter 第二章 --- 市政局與早期的公共房屋事務(1938-1954) / 市政權力在香港的特殊意義 --- p.11-12 / 香港的類市議會(quasi-municipal council)´ؤ´ؤ由潔淨局到市政局 --- p.12-16 / 早期公屋建設構思與市政局（1938-1941) --- p.16-20 / 戰後初期香港的政治、社會及經濟問題（1945-1954 ) --- p.20-24 / 市政局與屋宇建設委員會的成立 --- p.24-29 / 木屋、徙置事務與市政局 --- p.29-35 / Chapter 第三章 --- 市政局在公屋事務上的角色及作用（1954-1973) / 市政局的權限（1935-1973) --- p.36-39 / 市政局的組成(1935-1973) --- p.39-56 / 市政局的議事及決策機制（1954-1973) --- p.56-58 / 市政局處理公屋事務的機制及其作用（1954-1973) --- p.59-76 / Chapter 第四章 --- 市政局有關公屋職能維持不變的原因（1954-1965) / 港府房屋政策檢討(1956-1959) --- p.77-82 / 公屋行政架構改革爭議(1957-1961) --- p.82-90 / 1960年代公屋向新界發展 --- p.90 / 港府房屋政策檢討及相關爭議(1963-1964) --- p.91-97 / Chapter 第五章 --- 市政局改組與其失去有關公屋的職權（1965-1973) / 「去徙置化」及其對公屋行政架構的影響（1965-1971) --- p.98-104 / 地方行政改革的決策過程(1965-1971) --- p.104-123 / 公屋架構重組的決策過程(1970-1973) --- p.123-130 / Chapter 第六章 --- 結論 --- p.131-137

Abstract also in Chinese. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1979. / Includes bibliographical references (leaf 119). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / LIST OF ILLUSTRATIONS --- p.v / LIST OF TABLES --- p.vi / ACKNOWLEDGEMENTS --- p.vii / Chapter Chapter I --- INTRODUCTION --- p.1 / Background --- p.1 / Aim of Study --- p.3 / Scope of Study --- p.3 / Chapter Chapter II --- THE RISE OF CONSUMERISM --- p.6 / What is Consumerism --- p.6 / Cause of Consumerism --- p.10 / The Future of Consumerism --- p.12 / Chapter Chapter III --- CONSUMER MOVEMENT IN HONG KONG --- p.15 / The Hong Kong Consumer Council --- p.16 / Limitations Faced by HongKong Consumer Council --- p.27 / The Future of Hong Kong Consumer Council --- p.30 / Chapter Chapter IV --- A SURVEYOF CONSUMER OPINIONS ABOUT THE HONG KONG CONSUMER COUNCIL --- p.32 / Objectives of the Survey --- p.32 / Research Design --- p.33 / Method of Data Collection --- p.33 / Questionnaire Design --- p.34 / Sample Design --- p.35 / Sampling Procedures --- p.37 / Sample Size --- p.37 / Data Analysis --- p.40 / Limitation of the Survey --- p.43 / Findings --- p.43 / Validity of the Hypotheses --- p.51 / Chapter Chapter V --- CONCLUSION AND RECOMMENDATION --- p.54 / Conclusion --- p.54 / Recommendation --- p.55 / APPENDIX --- p.59 / BIBLIOGRAPHY --- p.119

Yung Wing Hong Brian. / "Architecture Department, Chinese University of Hong Kong, Master of Architecture Programme 1997-98, design report." / Introduction / Spring / Origin Of Ideas / September / Choosing The Project / Studies On History Of The Legco Building / Precedents Overview / Subject Studies / Institutional Users: The Legislative Council / Public Users / Hypothetical Cilent / October / Conceptual Explorations Of The Thesis / Choosing And Analysing The Site / Early To Mid Nov. / Solidifying Theoretical Foundation / Confirming Schedule Accomodation / Mid Nov. To Early Dec. / Overall Design Strategy / Early Dec. T O Early Jan. / Urban Adn Complex Planning Concepts / Jan. / Interaction Module Legislators' Office Wing Design / Early Feb. To Early Mar. / Chamber Form & Its Relationship / Mid Mar. / Chamber Design Development / Urban Concepts Dev. And Final Site Model / Late Mar. To Final Presentation / Complex Overview / Main Concept Dev. & Final Model / Interior And Exterior Space / Technical Studies / Final Presentation Drawing Overview

吳展超. / 論文(碩士)--香港中文大學, 1998. / 參考文獻: leaves 138-144. / 中英文摘要. / Wu Zhanchao. / 論文提要 --- p.3 / 導言 --- p.4 / Chapter 第一章： --- 香港的工業、貿易與經濟發展 --- p.8 / Chapter 第一節： --- 香港戰後的工業化 / Chapter 第二節： --- 香港的工業化與貿易 / Chapter 第三節： --- 貿易與香港的經濟發展 / Chapter 第二章： --- 香港貿易發展局的成立 --- p.26 / Chapter 第一節： --- 香港貿易發展局成立的背景 / Chapter 第二節： --- 香港貿易發展局成立的經過 / Chapter 第三節： --- 香港貿易發展局的宗旨、職能及組織 / Chapter 第三章： --- 香港貿易發展局成立初期的貿易 拓展工作 --- p.55 / Chapter 第一節： --- 五、六十年代香港工業的機遇與挑戰 / Chapter 第二節： --- 香港貿易發展局的拓展策略和工作 / Chapter 第四章： --- 七十年代香港工業發展與貿易 拓展的變化 --- p.71 / Chapter 第一節： --- 七十年代香港工業的發展與挑戰 / Chapter 第二節： --- 香港貿易發展局的拓展策略和工作 / Chapter 第五章： --- 八十年代以來的挑戰與應變 --- p.91 / Chapter 第一節： --- 八十年代以來香港經濟轉型與 國際政經情勢的變化 / Chapter 第二節： --- 香港貿易發展局的應變策略與工作 / 結語 --- p.133 / 參考資料 --- p.138 / 附錄 --- p.145

Town halls are the key expression of civic consciousness in the urban environment. They were constructed at a period of change for local government, when there was an urgent need for transition to an altered method of control. They enable a degree of civic access and ritual, and encapsulate important messages of local culture and heritage, in an effort to appropriate them to boost the legitimacy of the political process. The change expressed by their building can be read as a microcosm of the town; and from the town, the city and country: the majority of concerns and triumphs expressed at local level echoed those being voiced nationally, tracking flux in the narrative of social and political history. This research shows that the town hall provides the resolution of local authority change: it is a static statement of a great political transformation, easing the passage of a local authority’s development from a point of weakness and uncertainty to a position of strength. For this transition to be managed effectively, the ability of the town hall to express power is vital. This power is expressed through a broad range of source materials, including local and national sources of culture and history, and latterly, international inspiration as well. The function of the town hall’s architecture as a civic space designed for social ritual changed dramatically during the period studied, from making public involvement the design’s key driver in nineteenth century designs, to their relegation to external gathering spaces in the twentieth century. The social history of a locality was a frequent tool in the legitimisation of town halls – an effect heightened by the numerous strategies employed by their municipal designers to inculcate the suggestion of power within their construction. These could include the inclusion of redundant but impressive features, widespread demolition or the use of a culturally-significant location. This thesis describes how the narratives of power, ritual and civic access, drawn out during the construction of town halls, mirror those of contemporary society. It addresses the question of the role of town halls for urban society, and how they serve as monuments to distinct periods in the development of urban civilisation.

Made available in DSpace on 2015-03-05T18:25:54Z (GMT). No. of bitstreams: 0 Previous issue date: 20 / Nenhuma / No atual momento histórico em que vivemos, a busca pela informação, pelo conhecimento do que está acontecendo em nosso bairro, cidade, país ou mesmo em qualquer parte do mundo parece concorrer lado a lado com as nossas necessidades básicas. Manter-se informado, parece somar às pessoas certo status social, um valor na sociedade: o de “estar por dentro das notícias”. Os meios de comunicação, especificamente os jornais de circulação diária, passam, assim, a assumir a posição de mercadoria de consumo. Para melhorar a qualidade da mídia e assegurar sua responsabilidade social, surgem os conselhos de imprensa, que buscam a qualificação ao darem voz ao seu público. Nesse contexto, a presente pesquisa consistiu em um estudo junto ao Conselho do Leitor do jornal Zero Hora, principal jornal em termos de circulação do Estado do Rio Grande do Sul – Brasil, a fim de observar, descrever e analisar a dinâmica de funcionamento desse Conselho e se ele interfere ou não no processo de elaboração das edições do jornal. O estudo / In the present historical moment we are living, the search for knowledge and information about what is happening in our neighborhood, city, country or even ever part of the world, seems to be running along with our basic needs. To be informed, seems to add some social status to people, a value for being “inside the news”. The media, specially the daily newspapers, now start to assume the position of commodity. To improve the media quality and keep its social responsibility, Press Councils appeared, opening space to its audience to raise quality. From this point on, this research consists in a study in the Reader’s Council of the Zero Hora newspaper, the most important newspaper in the State of Rio Grande do Sul – Brazil, to describe and to analyze the dynamics operations of this Council, observing if it interferes or not on the elaboration process of the newspaper’s editions. Looking through this theme, the need of using many evidence sources appeared (participating/collaborative observation, semi-structure