Transparency of personal data processing is enforced by most Western privacy laws, including the new General Data Protection Regulation (GDPR) which will be effective from May 2018. The GDPR specifies that personal data shall be processed lawfully, fairly, and in a transparent manner. It strengthens people's rights for both ex-ante and ex-post transparency and intervenability. Equally important is the strict legal requirements for informed consent established by the GDPR. On the other hand, the legal privacy principles have Human-Computer Interaction (HCI) implications. People should comprehend the principles, be aware of when the principles may be used, and be able to use them. Transparent information about personal data processing should be concise, intelligible, and provided in an easily accessible form, pursuant to the GDPR. Nonetheless, the answer to the question about how HCI implications can be addressed depends on the attempts to decrease the gap between legal and user-centric transparency, intervenability, and consent. Enhancing individuals' control in a usable way helps people to be aware of the flow of their personal information, control their data, make informed decisions, and finally preserve their privacy. The objective of this thesis is to propose usable tools and solutions, to enhance people's control and enforce legal privacy principles, especially transparency, intervenability, and informed consent. To achieve the goal of the thesis, different ways to improve ex-ante transparency and informed consent are investigated by designing and testing new solutions to make effective consent forms. Moreover, ex-post transparency and intervenability are improved by designing a transparency enhancing tool and investigating users' perceptions of data portability and transparency in the tool. The results of this thesis contribute to the body of knowledge by mapping legal privacy principles to HCI solutions, unveiling HCI problems and answers when aiming for legal compliance, and proposing effective designs to obtain informed consent. / The new General Data Protection Regulation (GDPR) strengthens people’s rights for transparency, intervenability, and consent. The legal privacy principles have Human-Computer Interaction (HCI) implications. Besides aiming for legal compliance, it is of paramount importance to investigate how to provide individuals with usable and user-centric transparency, intervenability, and consent. The objective of this thesis is to propose usable tools and solutions, to enhance people's control and enforce legal privacy principles, especially transparency, intervenability, and informed consent. To achieve the goal of the thesis, different ways to improve ex-ante transparency and informed consent are investigated by designing and testing new solutions to make effective consent forms. Moreover, ex-post transparency and intervenability are improved by designing a transparency enhancing tool and investigating users' perceptions of data portability and transparency in the tool. The results of this thesis contribute to the body of knowledge by mapping legal privacy principles to HCI solutions, unveiling HCI problems and answers when aiming for legal compliance, and proposing effective designs to obtain informed consent. / <p>The 3. article was in manuscript form at the time of the licentiate defense: Karegar, F. / User Evaluations of an App Interface for Cloud-based Identity Management / / Manuskript (preprint)</p>

In 2017 changes (SFS 2016:947) for sustainability reporting in Sweden were made in the Annual Accounts Act (SFS 1995:1554). Since the regulation was recently imposed, there is little evidence for how it has impacted the content of sustainability reports. This study explores the use and amount of quantitative versus qualitative information before and after the regulation. This to explore how it has affected the content and thereby the identified quality factors: transparency, comparability, verifiability and assurance. A content analysis was performed where 17 companies from Nordic-Large cap were chosen and their sustainability reports were studied. The result show that the content of the reports differs, this since new information have been added, for example information about risks and policies. However, the content is also similar in many instances between the years, for example in terms of value words and the type of information provided in tables and charts. The factors of quality have been affected by these similarities and differences. Additionally, the study also show that the regulation has not reduced the amount of qualitative information in relation to quantitative information which has had a negative impact on the four quality factors.

Investment treaty arbitration has borrowed a number of elements from commercial arbitration, including confidentiality. The scope of confidentiality in investor-state arbitrations can make it hard for amicus curiaeto participate in the arbitral proceedings.    The rules regarding transparency in investor-state arbitration relates, among others, to access to information and documents, third-party participation and the publication of awards. Transparency in investor-state arbitrations is also related to changes in legislation that could affect the investor. Changes in legislation is a way of adapting to new circumstances as changes in government or an attempt to prevent health issues or fulfilling environmental goals in the interest of the public.   The possibility of amicus curiaeparticipation and submissions make it possible for the public to affect what information the tribunal have in cases where public interests are discussed. Tribunals have, when they have found that the public interest is not only general, decided to allow amicus curiaesubmissions even without the consent of the parties. They have allowed such submissions in cases where the amicus curiaecould enlighten the tribunal or provide additional information about the merits.     There is no binding case law in arbitration. Since the tribunal only have jurisdiction in the particular case, awards cannot be binding in other disputes. The lack of case law can lead to a lack of predictability for both investors and states. It has led to fewer changes in domestic regulation, the phenomenon is called the “chilling effect” and refers to states who make less changes (including changes in the interest of the public) in an attempt to avoid a violation of the FET standard.    Transparency, i.e. making the dispute public, including the party’s identities, documents and the award, can help providing predictability to investment-treaty arbitration. The outcome of the case is not binding as case law for future disputes but could provide both states and investors knowledge about how certain treaties and actions might be interpreted by a future tribunal.

Magister Artium (Development Studies) - MA(DVS) / This study is an assessment of participatory monitoring and evaluation in NGOs: a case study of SOS Children’s Village,Cape town, South Africa. The aim of the study is to examine the process of application of PM&E framework in the SOS Children’s Village Project, with a view to ascertaining its impact on the project and to provide suggestions and recommendations to SOS and NGOs in South Africa. There were four primary objectives of this study:to provide a theoretical and conceptual framework, through the discussion and/or analysis of applicable PM&E theories and concepts; to provide an overview of organizational structure of the project implementation team of SOS; to identify the different stakeholders involved in the monitoring and evaluation process; to empirically assess the process of PM&E in the SOS Project. The theoretical and conceptual framework of participatory development approach and the child rights based approach is used in this study. Both quantitative and qualitative methods of research are used throughout the study and measurement of key variables are made. While the systematic random sampling technique is utilised to collect data for the quantitative research, purposive sampling was used to select respondents for semi-structured interviews in the qualitative research. The study identified that the monitoring and evaluation process in SOS Children’s Village, Cape Town, South Africa is participatory in which the relevant stakeholders, especially the beneficiaries i.e. children participate in the monitoring and evaluation process. However, the study recommended that there should be an updated training and seminar for the staff to empower them to enhance their understanding of participatory monitoring and evaluation.

La corruption au travail est une problématique importante, présente au niveau mondial, qui touche à la fois les organisations privées et publiques. Elle est reconnue comme un phénomène coûteux aux conséquences négatives sur divers aspects du développement économique et humain. Étant donné que les actes et le comportement des individus corrompus au travail est un sujet qui n’est pas facile à appréhender pour les gestionnaires, ce travail de recherche vise à explorer le concept de corruption organisationnelle. Dans ce travail, un certain nombre d’éléments ont été pris en compte pouvant prévenir et de contrôler les actes et les comportements des individus corrompus au travail. Nous nous sommes appuyés sur la théorie de la conservation des ressources (COR) de Hobfoll (1989) pour construire la recherche. La motivation de la corruption est théorisée à travers le modèle COR. Ce cadre propose une corruption au travail appréhendée comme une stratégie de prévention de perte des valeurs de motivation des salariés. Cette recherche étudie l’impact direct de l’impuissance, du sentiment de maîtrise et de justice procédurale et distributive sur la corruption. Dans cette relation est analysé en plus l’effet modérateur de la transparence et du climat d’entraide. Pour cette recherche 575 salariés dans des organisations internationales ont été interrogés. Les résultats démontrent que l'impuissance affecte positivement la corruption et la déviance au travail. Cependant, la justice distributive affecte négativement la corruption au travail. Le sentiment de la maîtrise et la justice procédurale affectent négativement la corruption et la déviance au travail. Cependant, la justice distributive impacte négativement la corruption au travail. Les résultats obtenus valident la plupart de nos principales hypothèses, mais ils suggèrent que l'importance de la nature de la corruption du type de corruption par rapport aux variables de ressources. / Workplace corruption is a global issue for private and public organizations. It has beenrecognized as a costly phenomenon having negative consequences in various aspects ofeconomic and human development. Since corrupt acts and behaviors of individuals atworkplace are a challenging subject for managers, this doctoral dissertation seeks to exploreorganizational corruption and also to emphasize the importance of organizational corruptionstudy from a managerial perspective. This study provides elements to better understand howto prevent and to control corrupt acts and behaviors at work. The research model isconstructed on the basis of conservation of resources (COR) theory of Hobfoll (1989).Corruption motivation is theorized through COR theory and within this framework, itproposes corruption as a strategy to prevent the perceived loss of valued motivationalresources. Specially, this research investigates the direct impact of powerlessness, sense ofmastery, distributive and procedural justice on workplace corruption. Furthermore, it studiesthe moderating effect of transparency and caring climate on the relationship betweenpowerlessness, sense of mastery, procedural justice, distributive justice, and workplacecorruption. Sample consists of 575 employees from international organizations havecontributed to this research. Results highlight that powerlessness positively, sense of masteryand procedural justice negatively impact on workplace corruption and deviance. However,distributive justice only negatively impacts on workplace corruption. Results mostly validateour principal hypotheses but suggest that the nature of corruption relates to the type ofresources felt threatened.

Finansiella skandaler som orsakats av bolagsmisslyckanden ligger till grund för diskussioner om förtroendet för den finansiella marknaden, därför kan implementeringen av bolagsstyrning och hur förtroende skapas inom banksektorn vara intressant att granska. Syftet med den här studien är att få en förståelse för förtroendeskapande genom implementeringen av bolagsstyrning på olika verksamhetsnivåer. Samt att granska de etiska värdegrunderna för implementeringen av bolagsstyrning ur ett förtroende-perspektiv. För att uppnå syftet utfördes en kvalitativ triangulering på tre storbanker, som innefattade dokumentanalyser av bankernas bolagsstyrningsrapporter, intervjuer med personer i ledande position och enkätundersökning med medarbetarna. I teorin framkommer att det inte finns ett bästa sätt att styra alla bolag på eftersom att alla bolag är olika. Detta visade sig genom att bankernas bolagsstyrningsrapporter var utformade på olika sätt men ändå innehåll liknande områden. En anledning till detta tolkas vara bankernas tillämpning av den svenska koden för bolagsstyrning (Koden). En slutsats som dragits i studien är att medarbetarna är det främsta föremålet för bolagsstyrning och verktyget för förtroendeskapande lokalt. Koden anses vara det viktigaste verktyget för bolagsstyrning centralt. Bankerna har ett antal uttalade värderingar som kan urskiljas som kopplingen mellan bolagsstyrning på central och lokal nivå, därför tolkas de som ett verktyg för bolagsstyrningen. Studien stödjer teorin om att bolagsstyrning bör baseras på etiska värdegrunder, då undersökningen av transparens och ansvarighet visar att de är viktiga komponenter att implementera för att skapa ett intern förtroende mellan ledning och medarbetare. Ett förtroende som i sin tur är viktigt för att medarbetare ska kunna skapa förtroendeingivande relationer med externa intressenter.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-09-22T17:06:30Z No. of bitstreams: 1 Rafael Mayer_.pdf: 608164 bytes, checksum: 79e8cebfa30cf1e01ed57111d30fd32b (MD5) / Made available in DSpace on 2017-09-22T17:06:30Z (GMT). No. of bitstreams: 1 Rafael Mayer_.pdf: 608164 bytes, checksum: 79e8cebfa30cf1e01ed57111d30fd32b (MD5) Previous issue date: 2017-06-27 / Nenhuma / Atualmente o futebol profissional brasileiro é responsável por grandes movimentações financeiras, sendo que a maneira que estas são apresentadas atraem investidores para o meio desportivo. Percebendo a relevância que a apresentação das evidenciações contábeis de forma transparente tem para os clubes de futebol profissional brasileiros, o presente trabalho desenvolveu um estudo sobre os fatores que estão atrelados às formas de evidenciação contábil. Para isso foram analisadas as evidenciações apresentadas por 22 clubes durante os anos de 2012 a 2015. A pesquisa atrelou-se à normativa contábil, sendo utilizada como parâmetro a Resolução CFC nº 1.429 de 25 de janeiro de 2013, a qual aprova ITG 2003 – Entidade Desportiva Profissional. Aplicando-se as técnicas de Estatística Descritiva e Correlação Pearson considerou-se os Índices de Evidenciação Obrigatória, Voluntária e Total. Inicialmente considerou-se cada índice de forma individual a cada ano, para posteriormente calcular a média dos índices de todos os anos analisados para obter-se assim uma média geral. Por meio dessas análises obteve-se como resultados o Índice de Evidenciação Obrigatória de 65,70%, Índice de Evidenciação Voluntária de 7,10% e Índice de Evidenciação Total de 42,30%. A partir da correlação e dos testes de hipóteses realizadas, se percebeu que os clubes com melhores Índices de Evidenciação apresentam as seguintes características: na sua maioria são dirigidos por presidentes formados em direito; são os clubes com melhor desempenho desportivo segundo os Rankings da CBF; são os clubes com melhor desempenho econômico, medido pela margem EBITDA. Constatou-se também que os clubes com maior faturamento, com maior valor de ativo e com maior intangível apresentam também melhores índices de evidenciação. Cabe destacar ainda que, ao longo do período analisado, os índices de evidenciação tiveram melhoras significativas, dado que no último ano a evidenciação obrigatória de alguns clubes atingiu 94% de cumprimento do que requer a ITG 2003. Constata-se assim a melhora na transparência e a busca por maior legitimidade dos clubes diante de seus associados, torcedores e usuários de suas demonstrações contábeis. / Nowadays, Brazilian professional soccer is responsible for significant financial transactions, and the way these are presented can attract many investors to the sports market. Considering the relevance of transparent financial disclosures to the Brazilian professional soccer teams, this work developed a study about the factors that are related to the forms of financial disclosures. For that purpose, the financial disclosures of 22 soccer clubs concerning the years from 2012 to 2015 were analyzed. This research was based on the resolution CFC nº 1.429, January 25, 2013, which acknowledges ITG 2003 – Professional Sports Entity. Applying the methods of Descriptive Statistics and the Pearson Correlation Coefficient, the indexes of Obligatory, Voluntary and Total Disclosure Rates were tested. Initially, each index was tested individually according to its year, and after that the average index was calculated. As a result, the Index of Obligatory Disclosure Rate obtained was 65,70%; the Voluntary Disclosure Rate obtained was 7,10%; and the Total Disclosure Rate obtained was 42,30%. After the analysis of the correlation and the hypothesis tests, it was found that soccer clubs with the best Indexes of Disclosure presented the following features: most of them were run by CEOs with a Law Degree; such teams have the best sports performance attested by the CBF Ranking; these clubs also have the best financial performance, rated by the EBITDA (Earnings Before Interests, Taxes, Depreciation and Amortization) margin. It was also stated that the clubs with higher revenues, asset values and intangible values show the best disclosure indexes. During the analysis, the indexes of disclosure presented significant improvements, considering that in the last year the index of obligatory disclosure in some clubs had a compliance rate to the ITG 2003 requirements of 94%. It is perceived an improvement on the clubs transparency and the search for a better legitimacy to the associates, supporters and users of the financial disclosures.

Esta pesquisa é uma análise da divulgação das informações contábeis em portais de transparência dos municípios de Porto Alegre e Erechim, e de como é realizada a apropriação dessas informações pela organização Rede Observatório Social do Brasil (OSB) na realização do controle social. Para que a accountability possa ocorrer de forma efetiva é necessário que exista transparência na gestão dos recursos públicos por meio da divulgação de informações úteis e relevantes para a sociedade. No entanto, a informação contábil apresenta limitações devido à linguagem técnica e ao contexto profissional específico; e os profissionais especialistas nas informações (tecnoburocratas), com papel central na administração pública, criam zonas de “segredo burocrático” para a manutenção de seu quadro funcional. A publicização das informações, considerando uma esfera pública inclusiva, é fundamental para democratizar o acesso do cidadão e uma contabilidade crítica pode auxiliar a problematizar o que é de interesse público. Os métodos utilizados foram a análise da abrangência e qualidade dos dados de acordo com a LAI e a análise crítica do discurso (FAIRCLOUGH, 2001) quanto a forma de divulgação das informações nos portais de transparência e no âmbito das publicações dos Observatórios Sociais selecionados. Foi apurado que existe um esforço dos entes públicos em apresentar de melhor forma as informações contábeis, o que acaba municiando a sociedade para que esta possa realizar o controle social. A análise empírica da organização Rede OSB, nas unidades Observatório Social de Erechim e Observatório Social de Porto Alegre, evidenciou carências em uma publicização adequada dos trabalhos por elas realizados. A utilização de termos técnicos em suas prestações de contas, principalmente os relativos aos processos licitatórios, sem a divulgação de um conteúdo explicativo sobre o que se referem, gera dúvidas para o entendimento. Deve ser reconhecido que, além das dificuldades técnicas da linguagem contábil e das tentativas de obscurecimento de informações, ainda existem limitações cognitivas dos cidadãos para o entendimento das informações tornadas públicas. Por esses motivos, não há como esgotar o assunto abordado neste trabalho, que serve como uma reflexão para buscar o aperfeiçoamento da divulgação contábil. É sugerida a produção de relatórios distintos para disponibilização ao público e para o cumprimento das normas legais; e confecção de glossários dos termos de difícil entendimento para o cidadão. Ainda, as técnicas da teoria da comunicação e da semiótica podem ser adotadas para a melhoria da divulgação (publicização) das informações contábeis. / The present research is an analysis of the disclosure of accounting information carried out by transparency portals of the municipalities of Porto Alegre and Erechim and of how this information is appropriated by Rede Observatório Social do Brasil (OSB), in the execution of social control. In order to have an effective accountability, it is necessary to have transparency in the management of public resources through the dissemination of information that is useful and relevant to society. However, accounting information presents limitations for its analysis due to technical language and the specific professional context; and professional information experts (technobureaucrats), with a central role in the public administration, create “bureaucratic secret zones” for the maintenance of their operational framework. Publicizing information, considering an inclusive public sphere, is fundamental to democratize citizen access. Moreover, a critical accounting can help to problematize what is in the public interest. The methods used were the analysis of comprehensiveness and quality of the data in accordance with LAI, and the critical analysis of discourse (FAIRCLOUGH, 2001) on the way information is disseminated through the transparency portals and within the scope of publications by the selected Social Observatories. It has been found that there is a public entities effort to better present accounting information, which ends up imparting society so that it can carry out social control. The empirical analysis of the Rede OSB organization at Observatório Social de Erechim and Observatório Social de Porto Alegre unities has evidenced deficiencies of an adequate disclosure of the works performed by them. The use of technical terms in their accountability, especially those relating to bidding processes, without explanatory contents, makes room for misunderstandings. It should also be of note that, besides the technical difficulties of accounting language and the attempts to obscure information, there are still cognitive limitations of the citizens to understand the information publicized. For these reasons it is impossible to exhaust the subject addressed in this work, which serves as a reflection intended to seek an improvement of accounting disclosure. The production of separate reports for public disclosure in compliance with legal norms is suggested; as well as the creation of glossaries with the terms that are difficult for the citizen to understand. Still, techniques of communication theory and semiotics could be adopted to improve the disclosure (publicizing) of accounting information.

Abstract Purpose: The purpose of this study is to investigate how the socio-cultural forces, authenticity and transparency, have become integral parts of newly established fashion companies’ business model in Sweden. Previous researches have focused on how to redesign conventional fashion companies´ business models. From an academic approach, the problem discussion emphasize on lacking research in how newly established fashion companies have made authenticity and transparency integral parts in their business model. The purpose has been answered by asking the following questions; How have authenticity and transparency influenced the innovators of newly established fashion companies in Sweden? Which parts of the business model have been altered in order to demonstrate the company´s authenticity and transparency? Method: This study is based on qualitative research method with an abductive approach. The empirical data collection has been performed through seven interviews, five emails and two face-to-face deep interviews. The theoretical framework and literature review have primary been based on previous researches in the research area. Conclusions: This study shows that newly established fashion companies in Sweden have made authenticity and transparency integral parts in their business model. This is strongly influenced by the companies’ founder, their characteristics and ability to understand and translate socio- cultural forces and integrate them into their business model. The design of the clothes and fabric selection, production techniques and supply chain, marketing strategies and communication tools in the business model have been altered in order to demonstrate the company´s authenticity and transparency. These changes have been implemented in order to meet consumers’ newfound desire for authenticity and transparency. Cues of craftsmanship, traceability in the production techniques and supply chain, creating storytelling in the marketing strategies have been added in order to enhance the consumers’ experience of the company´s authentic and transparent attributes / Program: Textilt management, fashion management

Du fait de leur grande qualité optique, les monocristaux sont largement utilisés dans le domaine de la photonique, pour l’émission laser de puissance, la conversion de fréquence,.... Les monocristaux sont toutefois limités par leur mode fabrication qui est lent et onéreux et par la difficulté d’obtenir des pièces de grandes dimensions. Les verres tellurites sont des candidats de choix en raison de leur réponse non-linéaire élevée, leur mise en forme aisée et leur faible coût de production. Toutefois, pour certaines applications nécessitant des effets non-linéaires de second ordre, les verres ne peuvent pas être utilisés en raison de leur isotropie optique. Au cours de cette thèse, nous avons donc entrepris l’élaboration de composites vitrocéramiques tellurites composés de cristaux non-centrosymétriques capables de générer un signal de seconde harmonique. Les composites sont élaborés par co-frittage SPS d’une poudre de verre et de cristaux. Nous nous sommes également intéressés à la réalisation de céramiques transparentes tellurites pour l’élaboration de cavités lasers de dimensions millimétriques. Les matériaux tellurites sont en effet des candidats intéressants en raison de leurs indices de réfractions linéaires élevées et leurs basses énergies de phonon qui favorisent les transitions radiatives. Les céramiques transparentes ont été obtenues par un procédé innovant de cristallisation complète et congruente du verre qui allie la facilité de mise en forme du verre et les propriétés de la céramique finale. Nous avons également mise en œuvre la réalisation d’une nouvelle céramique transparente tellurate (TeVI) par frittage SPS d’une poudre céramique broyée. Les composés tellurates ont l’avantage de présenter de basses énergies de phonons et des propriétés diélectriques micro-ondes intéressantes. / Owing to thier high optical quality, single-crystals are widely used in photonics, for high power laser, frequency conversion… However, single-crystals are constrained by their manufacturing process which is slow and expensive and because it difficult to obtain large parts. Tellurite glasses are ideal candidate due to their high nonlinear response, the easy glass shaping and their low manufacturing cost. Nonetheless, for some kind of applications requiring second order nonlinear effects, glasses can’t be used because of their optical isotropy. During this thesis, we undertook the elaboration of tellurite glass-ceramics composites consisting of noncentrosymmetric crystals able to generate second harmonic signal. Composites are elaborated by SPS co-sintering of a glass powder and crystals. We are also interested in the elaboration of transparent tellurite ceramics in order to make millimetric laser cavities. Indeed, tellurite-based materials are interesting candidates owing to their high nonlinear refractive index and their low phonon energy, which favors radiative transitions. Transparent ceramics have been fabricated by an innovative way, the full and congruent crystallization of glass which combines the easy glass shaping and the properties of the final ceramic. We have also developed the elaboration of a new transparent tellurate ceramic (TeVI) by SPS sintering of a crushed ceramic powder. Tellurate compounds have the advantage of showing low phonon energy and interesting microwave dielectric properties.