The thesis explores the nature of executive leadership in international organisation. Executive leadership is often praised or blamed for outcomes in international agencies, and yet, the disciplinary literature fails to incorporate the executive head into institutional analyses of politics, power, and change over time. The thesis aims to address this lacuna and the role of executive leadership by analysing if and how it matters in international politics. The thesis draws on a composite literature from other areas of political research to establish what is known. A review of the literature and prevailing approaches to leadership studies reveals that an overwhelming majority of scholarship relies on exclusively structural or agential accounts of leadership. This somewhat determinist literature has distorted the limited knowledge on the nature of executive leadership in international organisation. Approaches that focus on agency-based explanations argue that executive heads matter greatly. Approaches that utilise structure to interpret executive leadership find that it matters little, if at all. Rejecting these narrow frameworks, the thesis uses a dialectical approach, supported by critical realism, to analyse four cases of executive leadership in the World Trade Organization to address the research questions and lacuna. The case studies draw on over 70 years of multilateral trade governance to reveal a set of core and subsidiary findings about politics, power, executive leadership, and change over time. The thesis argues that executive leadership matters, but that how it matters is contingent on the executive head and the circumstances of their term. By incorporating the executive head into the disciplinary literature, the thesis argues politics, power, and change over time can be more accurately understood.

The purpose of this diploma thesis is evaluation of development of price on selected objects of civil engineering. Part of comparison is creation a database of internal prices, prices from software program and data from Statistical Office. At the end of the thesis comparison and comments on selected objects public works on railway line are shown.

A presente dissertação versa sobre o estudo da regulação financeira sistêmica brasileira e está dividida em quatro capítulos. No primeiro capítulo, descreve-se a essência das atividades financeiras e narra-se a trajetória histórica que deu ensejo à criação de Bancos Centrais e o surgimento da regulação bancária no mundo. Em seguida, discorre-se sobre o processo de expansão do sistema financeiro e sua internacionalização face à globalização financeira dos mercados. Após a exposição de razões políticas, comportamentais, econômicas e técnicas consideradas determinantes para a consumação da última crise financeira mundial (caso subprime), demonstra-se que uma regulação financeira sistêmica adequada constitui um processo complexo, dinâmico e contínuo de gestão pública com vistas a evitar ou atenuar os efeitos de crises sistêmicas. Nesse sentido, são expostos os motivos por que o Brasil enfrentou bem tal crise, através da apresentação da evolução dos processos regulatórios domésticos nos últimos anos. No segundo capítulo, utilizado o marco político-filosófico de John Rawls, sustenta-se a ideia de que a estabilidade financeira sustentável ao longo do tempo é uma questão de justiça básica que deve influenciar o desenho político-institucional em sociedades democráticas constitucionais. Nesse sentido, afirma-se a possibilidade de geração de um consenso sobreposto, segundo o ideal de razão pública, quanto à necessidade de estabelecimento de instituições, relativamente descoladas dos ciclos político-eleitorais e dotadas de especialização técnica, responsáveis pelo planejamento e acompanhamento público e transparente da sustentabilidade da execução da política monetária e da regulação financeira sistêmica propriamente dita no longo prazo. Adicionalmente, em razão da globalização financeira dos mercados, discorre-se sobre os limites e possibilidades do ideal de razão pública nos organismos financeiros internacionais (redes globais de governo), instituídos para definir padrões de regulação financeira sistêmica, e são feitos comentários acerca da existência de um Direito Administrativo Global. No terceiro capítulo, defende-se a ideia de razão prática regulatória como a diretriz adequada de atuação sustentável do Estado na economia com foco em resultados, a fim de estimular o progresso nos processos regulatórios, mediante o uso do better regulation como paradigma de análise de custos e benefícios. Após, expõe-se a noção de juridicidade administrativa como a mais compatível com a Constituição, além de defender-se a legitimidade democrática e o poder normativo das agências reguladoras financeiras. Por fim, com fundamento nas características do desenho institucional da estrutura regulatória brasileira, são formuladas propostas de aprimoramento institucional. No último capítulo, são feitos comentários sobre as vantagens, limites e riscos de judicialização dos processos regulatórios financeiros em democracias constitucionais, o que motiva a construção de parâmetros institucionais e materiais de atuação judicial, posteriormente analisados em precedentes importantes julgados no Brasil nos últimos anos. / This dissertation deals with the study of systemic financial regulation in Brazil and is divided into four chapters. The first chapter describes the essence of the financial activities and narrates the historical trajectory that gave rise to the creation of Central Banks and the emergence of banking regulation in the world. Afterwards, it exposes the expansion process of the financial system and its internationalization due to globalization of financial markets. Then, it presents political, behavioral, economic and technical reasons considered crucial to the consummation of the last global financial crisis (subprime case) and concludes that an adequate systemic financial regulation is a complex, dynamic and continuous public management process in order to prevent or mitigate the effects of systemic crises. In this sense, it shows why Brazil faced the last crisis well, through the exposure of the evolution of the domestic regulatory processes in recent years. In the second chapter, based on the John Rawlss political liberalism framework, it holds up the idea that sustainable financial stability over time is a matter of basic fairness that should influence the design of political institutions in democratic constitutional societies. In this sense, it states the possibility of generating overlapping consensus, according to the ideal of public reason, on the need to establish institutions, relatively detached from electoral cycles and endowed with technical expertise, responsible for planning and monitoring the long run sustainability implementation of accountable monetary policy and systemic financial regulation as well. Additionally, due to the globalization, it discusses the limits and possibilities of the ideal of public reason in the international financial organizations (global networks of government), established to set systemic financial regulatory standards, as well as comments are made about a Global Administrative Law. In the third chapter, it argues the idea of regulatory practice reason as the appropriate guideline for sustainable state performance in the economy with a focus on results, in order to stimulate progress in regulatory processes through the use of better regulation as a paradigm of cost-benefit analysis. After, it exposes the notion of constitutional legality and it defends the democratic legitimacy and the normative power of the financial regulatory agencies. Finally, based on the characteristics of the institutional design of the regulatory framework in Brazil, proposals for institutional improvement are formulated. In the last chapter, it comments the advantages, limitations and risks involved in judicialization of financial regulatory processes in constitutional democracies, which motivates the construction of institutional and material parameters of judicial action, subsequently analyzed in important cases judged in Brazilian courts.

A presente dissertação versa sobre o estudo da regulação financeira sistêmica brasileira e está dividida em quatro capítulos. No primeiro capítulo, descreve-se a essência das atividades financeiras e narra-se a trajetória histórica que deu ensejo à criação de Bancos Centrais e o surgimento da regulação bancária no mundo. Em seguida, discorre-se sobre o processo de expansão do sistema financeiro e sua internacionalização face à globalização financeira dos mercados. Após a exposição de razões políticas, comportamentais, econômicas e técnicas consideradas determinantes para a consumação da última crise financeira mundial (caso subprime), demonstra-se que uma regulação financeira sistêmica adequada constitui um processo complexo, dinâmico e contínuo de gestão pública com vistas a evitar ou atenuar os efeitos de crises sistêmicas. Nesse sentido, são expostos os motivos por que o Brasil enfrentou bem tal crise, através da apresentação da evolução dos processos regulatórios domésticos nos últimos anos. No segundo capítulo, utilizado o marco político-filosófico de John Rawls, sustenta-se a ideia de que a estabilidade financeira sustentável ao longo do tempo é uma questão de justiça básica que deve influenciar o desenho político-institucional em sociedades democráticas constitucionais. Nesse sentido, afirma-se a possibilidade de geração de um consenso sobreposto, segundo o ideal de razão pública, quanto à necessidade de estabelecimento de instituições, relativamente descoladas dos ciclos político-eleitorais e dotadas de especialização técnica, responsáveis pelo planejamento e acompanhamento público e transparente da sustentabilidade da execução da política monetária e da regulação financeira sistêmica propriamente dita no longo prazo. Adicionalmente, em razão da globalização financeira dos mercados, discorre-se sobre os limites e possibilidades do ideal de razão pública nos organismos financeiros internacionais (redes globais de governo), instituídos para definir padrões de regulação financeira sistêmica, e são feitos comentários acerca da existência de um Direito Administrativo Global. No terceiro capítulo, defende-se a ideia de razão prática regulatória como a diretriz adequada de atuação sustentável do Estado na economia com foco em resultados, a fim de estimular o progresso nos processos regulatórios, mediante o uso do better regulation como paradigma de análise de custos e benefícios. Após, expõe-se a noção de juridicidade administrativa como a mais compatível com a Constituição, além de defender-se a legitimidade democrática e o poder normativo das agências reguladoras financeiras. Por fim, com fundamento nas características do desenho institucional da estrutura regulatória brasileira, são formuladas propostas de aprimoramento institucional. No último capítulo, são feitos comentários sobre as vantagens, limites e riscos de judicialização dos processos regulatórios financeiros em democracias constitucionais, o que motiva a construção de parâmetros institucionais e materiais de atuação judicial, posteriormente analisados em precedentes importantes julgados no Brasil nos últimos anos. / This dissertation deals with the study of systemic financial regulation in Brazil and is divided into four chapters. The first chapter describes the essence of the financial activities and narrates the historical trajectory that gave rise to the creation of Central Banks and the emergence of banking regulation in the world. Afterwards, it exposes the expansion process of the financial system and its internationalization due to globalization of financial markets. Then, it presents political, behavioral, economic and technical reasons considered crucial to the consummation of the last global financial crisis (subprime case) and concludes that an adequate systemic financial regulation is a complex, dynamic and continuous public management process in order to prevent or mitigate the effects of systemic crises. In this sense, it shows why Brazil faced the last crisis well, through the exposure of the evolution of the domestic regulatory processes in recent years. In the second chapter, based on the John Rawlss political liberalism framework, it holds up the idea that sustainable financial stability over time is a matter of basic fairness that should influence the design of political institutions in democratic constitutional societies. In this sense, it states the possibility of generating overlapping consensus, according to the ideal of public reason, on the need to establish institutions, relatively detached from electoral cycles and endowed with technical expertise, responsible for planning and monitoring the long run sustainability implementation of accountable monetary policy and systemic financial regulation as well. Additionally, due to the globalization, it discusses the limits and possibilities of the ideal of public reason in the international financial organizations (global networks of government), established to set systemic financial regulatory standards, as well as comments are made about a Global Administrative Law. In the third chapter, it argues the idea of regulatory practice reason as the appropriate guideline for sustainable state performance in the economy with a focus on results, in order to stimulate progress in regulatory processes through the use of better regulation as a paradigm of cost-benefit analysis. After, it exposes the notion of constitutional legality and it defends the democratic legitimacy and the normative power of the financial regulatory agencies. Finally, based on the characteristics of the institutional design of the regulatory framework in Brazil, proposals for institutional improvement are formulated. In the last chapter, it comments the advantages, limitations and risks involved in judicialization of financial regulatory processes in constitutional democracies, which motivates the construction of institutional and material parameters of judicial action, subsequently analyzed in important cases judged in Brazilian courts.

<p>In this study, any change in fingerprint performance, image quality and minutiae count for infants in three different age groups was evaluated (0-6, 7-12, and >12 months). This was done to determine whether there is a difference in performance between infant age groups for a fingerprint recognition system.</p> <p>The purpose of this research was to determine whether there is a difference in infant fingerprint performance and image quality metrics, between three different age groups (0-6, 7-12, and >12 months old), using the same optical sensor? The data used for this secondary analysis was collected as part of a longitudinal multimodal infant study, using the Digital Persona U.are.U 4500. DET curves, zoo analysis, and image quality metrics were used to evaluate performance and quality factored by infant age group.</p><p>This study found that there was a difference in image quality and minutiae count, genuine and impostor match scores, and performance error rates (EER) between the three age groups. Therefore, quality and performance were dependent on age. While there was a difference in performance between age groups, there was generally stability for subjects who overlapped between multiple age groups. Difference in performance was most likely due to the difference in physical characteristics between subjects in each age group, rather than individual instability. The results showed that it could potentially be feasible to use fingerprint recognition for children over the age of 12 months.</p>

Bakgrund: Regelverk inom intäktsredovisningen har under senare decennier genomgått stora förändringar i avsikt att anpassas till internationell standard. Metoder för vinstavräkning har växt fram och använts, men införandet av IFRS 15 innebär att metoderna nu ofta är tvingande inom entreprenadområdet och med de osäkerheter som existerar kan detta komma att påverka tillförlitligheten i redovisningen. Syfte: Studiens syfte är att undersöka om entreprenadföretagens användning av vinstavräkning och färdigställandegrad leder till tillförlitlig redovisningsinformation. Metod: En kvalitativ metod med en induktiv ansats har valts. För att undersöka frågeställningen har semi-strukturerade intervjuer genomförs med utvalda företag och därefter har fördjupade intervjuer, med öppna frågor, gjorts med hälften av dessa för att få en djupare insikt. En avstämning av resultatet gjordes genom intervjuer med revisorer. Samtliga intervjuer genomfördes som inspelade videomöten. Teori: Den teoretiska referensramen beskriver redovisningsstandarder och synsätt för intäktsredovisning för entreprenadföretag. Färdigställandegrad samt vinstavräkning beskrivs och avslutningsvis ägnas tillförlitlighetsaspekter stort utrymme. Tidigare vetenskaplig forskning inom ämnet presenteras. Empiri: Den empiri som insamlats består av intervjuer med ekonomichefer och controllers i åtta noterade och onoterade företag som representerar olika företagsstorlek, samt två auktoriserade revisorer. Företagen är verksamma inom infrastruktur och anläggningsentreprenader. Intervjuerna tar upp tillämpning av regelverk och vinstavräkning samt hantering av förändringar under pågående projekt. Slutsatser: Vi har funnit att företagen i studien använder vinstavräkning i flertalet entreprenadprojekt men att införandet av IFRS 15 inte har föranlett eller påverkat detta. I första hand gäller användningen fastprisprojekt, men även vid projekt på löpande räkning och ramavtal används vinstavräkning. Metoden är väletablerad och anses bidra med tillförlitlig information då den vid redovisningstillfället ger en rättvisande bild. Vi har funnit att arbetet med vinstavräkning ingår i en systematisk process där kostnadsprognoser samlas in, bearbetas och redovisningsinformation beräknas. Indata är i vissa fall är svåra att bedöma i början av projekt och vid långa projekt. Genom att indata integreras med existerande projektinformation i ett systemstöd, varefter helheten analyseras genom en intern revision och viss manuell hantering, genereras nya tillförlitliga utdata. Detta uppnås med hjälp av prognosgenomgångar, redovisningssystem och kompetent personal och kan ses som en input-output-process, där steget emellan är den bearbetning som gör att osäkra indata transformeras till tillförlitliga utdata. Processen är i princip lika för alla företag men den genomförs på olika sätt beroende på förutsättningarna. Mindre företag har oftast inte tillgång till avancerat systemstöd och får då ett större personberoende genom mer manuell hantering. Större företag som har mer resurser har också bättre förutsättningar att med hjälp av avancerat systemstöd ta fram tillförlitlig redovisningsinformation och de är mindre känsliga för eventuella felbedömningar. I studien har vi inte kunnat visa att större företag tar fram bättre prognoser, endast att de har det lättare att ta fram dem och att samtliga företag är nöjda med kvaliteten på redovisningsinformationen. / Background: The regulations concerning revenue recognition have in recent decades changed a lot to adapt to international standards. Methods for profit recognition have been developed and are frequently used. Through the introduction of IFRS 15 they are now mandatory to use for many construction companies and since they introduce some uncertainties it could have an impact on the reliability in the accounting. Aim: The purpose of the study is to examine if construction companies use profit recognition and percentage of completion calculations and how they manage to achieve reliability in their accounting. Method: A qualitative study with an inductive approach was chosen to enable deeper understanding on the subject. To examine the topic, semistructured interviews with selected companies were performed, followed by some deeper interviews to achieve sufficient insights. The result was verified by interviews with two auditors. All interviews were performed through recorded video meetings. Theory: The theoretical background includes revenue recognition principles for construction companies, percentage of completion and profit recognition. Research articles on the subject are presented. Empirical: Empirical studies through semi-structured interviews with CFOs and controllers of selected listed and unlisted construction companies of various sizes, and finally with two authorized auditors. On the agenda were questions regarding application of regulations, profit recognition and management of changes in relation to achieving reliable accounting. Conclusions: The percentage of completion method is frequently used in construction projects, and this has not been impacted by the transition to the new IFRS 15 standard. It is mainly used in fixed price projects but occasionally in man/material-based projects and frame agreements. The method is well established and is considered to contribute to reliable accounting information since at the time of reporting a fair value is given. We have established that the percentage of completion calculations are part of a systemic process where cost prognosis data is collected, processed and the output is accounting data. The input prognosis may often be difficult to estimate in long projects or in early days and is often not entirely correct. In the process the input is integrated with existing project data, analyzed, and audited and after some manual interaction new data is produced. This process requires reviews, system support, competent staff and may be regarded as an input-output-process where the step between input and output is where the uncertainties are transformed into reliable output. This process is basically the same for all companies but is performed differently depending on company sizes. Smaller companies do not have access to the same level of system support and must rely more on individuals. The larger companies have an easier way to achieve reliability through advanced systems and they are less sensitive to misjudgments. In the study we have not proved that the larger companies make better prognosis, just that they have an easier way of making them. All interviewed companies are satisfied with the quality of the resulting accounting information.