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How do democratic institutions function in authoritarian states? This study answers this question by examining the political institutions in rural China ¨C democratic elections of villagers committees and village oversight agencies. Using a nationwide survey on China¡¯s villager self-governance conducted in 2005 and in-depth case data collected in 2007 and 2008, this study finds that rural political institutions have significantly changed the political processes in China¡¯s countryside. The quality of village elections and the functioning of oversight agencies such as villager representative assemblies and financial supervision teams all have been crucial to affect the level of electoral participation and the quality of rural governance. The study shows that Chinese peasants are more active to vote as the village election methods feature more competitiveness and transparency. Moreover, higher quality of village elections and well-maintained village oversight structures have improved the quality of rural governance by holding village cadres more accountable to peasants¡¯ demands, as demonstrated in the higher level of peasant satisfaction with the performance of villagers committees in public services provision. The study also reveals that the effect of rural political institutions is a function of village economic conditions. The effect of village elections and oversight agencies in holding cadres accountable is significantly higher in villages that own substantial collective resources than in the ones that do not. This study challenges the traditional view in comparative politics that democratic institutions are established in authoritarian states for cosmetic purposes. It shows that, under economic pressure, political institutions matter in making democracy work in authoritarian regimes by encouraging political participation and generating better governance. It also suggests the necessity for the Chinese government to reinforce its efforts of standardizing village election rules and regulations and enforcing the establishment and maintenance of village oversight institutions.

The purpose of this study is to examine the impact of management altering its tone in communications on participants' perceptions of management credibility. Management's tone in communicating with participants was manipulated using communications from management under two treatment conditions. In period one of the study management's tone was manipulated within the management statement on internal controls as required by the Public Company Accounting Oversight Board's (PCAOB) Auditing Standards No. 2. In period one, participants had no knowledge of management's prior forecasting accuracy. Consistent with predicted hypotheses, the findings reveal that management can increase its credibility with participants by communicating its empathy, responsiveness, and understanding. Management's increased credibility was measured using both a validated credibility scale and by examining participants' reliance on management's forecasts. In period two of the study all participants had knowledge of management's forecast failure in period one. The results from period two found that tone could impact the rating of management's credibility when management had previously failed to meet a forecast but that tone had no impact on participant's changes in their earnings per share estimates after management had previously failed to meet a forecast.

Purpose – The purpose of this paper is to get an increased insight on a governmental regulator's view on independence in a Swedish context, with the aim to contribute to the research regarding auditor independence. Design/methodology/approach – The research is in the form of a quantitative study examining the Swedish Supervisory Board of Public Accountant’s disciplinary rulings from the years 2004-2010. Findings – The study concludes that the SSBPA view independence in fact as one, if not the most, important attribute for an auditor, while independence in appearance is on the other side of the spectrum, being one of the least vital. Originality/Value – The findings of this paper show that the SSBPA’s view on auditor independence is in stark contrast to the propositions made by the European Commission and SOX, as they are more focused on mitigating issues related to independence in appearance. Keywords – Auditor independence; Independence in Appearance; Independence in Fact; Practical Definition; Quality affecting Issues; Non-Quality affecting Issues; Regulatory Oversight; Disciplinary RulingsPaper Type – Research paper

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Torture has long been denounced by the international community; the need to protect citizens from abuse at the hands of the state is a principle enshrined in international law. One area where abuse is common is within the correctional system and as a result, there is a need for oversight in places of detention. The Optional Protocol to the UN’s Convention Against Torture (OPCAT) is an international human rights instrument that acts as a preventive measure to monitor all places of detention through regular visits. Supportive of the OPCAT since its adoption, Canada has considered signature/ratification since 2002 but has yet to commit. The purpose of this study is to identify factors that have led to a delay in Canada becoming State Party to the OPCAT despite adherence to the principles that this instrument embodies. A policy analysis framework was utilized to conduct stakeholder interviews and review government documents. The concept of agenda-setting received special attention and content analysis of media reports and a review of government legislative activity were conducted to provide insight into the prevalence of the issue on the public and political agendas. The author argues that while there are real challenges that policymakers must overcome, the absence of political leadership has resulted in stagnation in the decision-making process. As a result, the issue has disappeared from both the public and political agenda. In order for progress to be made, political will must be created and the impetus to act (‘re-setting the agenda’) must come from civil society in the absence of government engagement on this issue.

This thesis explores whether independent directors in the USA and Canada are effective in holding management accountable by: (1) analyzing how the policy of relying on independent directors developed and operates; (2) introducing the main theoretical critiques of independent directors’ monitoring effect; and (3) examining whether empirical studies in the field of management science and financial economics support the policy in both countries of relying on independent directors as corporate monitors. Empirical evidence shows that boards with a majority of independent directors, in some circumstances, were associated with better firm performance (in the post-SOX period) and fulfilled certain board tasks effectively in the United States. Canadian studies, however, have not shown a positive association with improved firm performance. Audit committees composed entirely of independent directors have been effective in ensuring the quality of financial reporting in the United States, but this effect has not been found in Canada. Compensation committees composed fully of independent directors neither constrained the level of executive compensation nor tied CEO pay to firm performance in either country. US firms with an audit committee member who had accounting expertise, rather than financial analysis or supervisory expertise, were associated with a higher quality of financial reporting, while Canadian firms with an audit committee member who has financial expertise, instead of financial literacy, were associated with a similar effect. Studies also showed that independent directors perform better in certain circumstances. Based on empirical evidence, US regulators should consider: (1) changing the current mandatory requirements for an independent board and a completely independent compensation committee to a comply-or-explain requirement; (2) narrowing the qualification of a financial expert to an individual who has accounting expertise; and (3) recruiting independent directors who have two or fewer outside directorships, hold more of the corporation’s shares, have lower cost of acquiring corporate information, and have no social connections with the CEO. In Canada, weak evidence of the monitoring effectiveness of independent directors supports the existing comply-or-explain approach. Canadian regulators may only need to require or recommend that at least one audit committee member has financial expertise, instead of only financial literacy.

O tema da pesquisa é a tese de Heidegger para a origem do pensamento metafísico. O presente tema parte do pressuposto de que o filósofo alemão Martin Heidegger (1889-1976) entende que a metafísica esteja ligada a um modo de comportamento criador de hipostasias. O conceito de hipostasia denota o comportamento de tomar a consciência e os objetos como entes simplesmente dados, comportamento observado no cotidiano mais imediato e no pensamento filosófico tradicional (metafísico). Assumimos como problema a seguinte questão: como, segundo Heidegger, se origina o modelo teórico da metafísica?; como subproblema: como a metafísica se vê comprometida com o comportamento hipostasiante? A pesquisa possui os seguintes objetivos: a) determinar como o modelo teórico da metafísica se originaria desse comportamento hipostasiante; b) avaliar em que grau o modelo teórico da metafísica está comprometido por tal comportamento. Nosso trabalho atuará em caráter expositivo, com o método descritivo próprio à fenomenologia. Tem, primeiramente, a tarefa de apresentar os pressupostos que permitem a caracterização da referida tese enquanto tema; depois, define seus termos para, partindo desses, reconstituir seus argumentos. Essa reconstituição, por sua vez, só se realiza unindo os indícios deixados em documentos que testemunham o interesse do filósofo pelo tema e antecipam a formulação mais elaborada da tese em Ser e tempo (1927). (Isso delimita o campo da presente pesquisa entre alguns dos principais textos da produção do filósofo na década de 1920). Deste modo, reconstruir a tese heideggeriana sobre a origem da metafísica implica reconstituir o modo com o qual o comportamento hipostasiante atua na filosofia tradicional criando crises. Essa metodologia (exposição reconstrutiva) busca, portanto, explicitar o esforço de Heidegger por mostrar que a metafísica é resultado de uma série de descuidos (Versäumnis) que podem ser identificados no interior da história da filosofia. O tema e problema de nossa pesquisa se justificam por trabalharmos com a questão que desde cedo motivou as investigações heideggerianas acerca do sentido do ser, o que não só inaugurou o diálogo do filósofo com a tradição metafísica, quanto provocou desdobramentos e modulações integrantes da obra de Heidegger. E ainda, por, ao nos ocuparmos do tema da origem da metafísica, buscamos esclarecer como é possível que algo assim com a filosofia seja possível. / The research theme is Heidegger thesis of the origin of metaphysics. This theme assumes that the German philosopher Martin Heidegger (1889-1976) understands that metaphysics is connected to a mode of behavior creator of "hypostasis." The concept of hypostasis denotes a behavior that takes conscientiousness and objects as simply given, behavior observed in everydayness and thought in philosophical tradition (metaphysical). We assume the problem: how, according to Heidegger, does the theoretical model of metaphysics arise?, and the subproblem: how metaphysics is compromised by the hypostatic behavior? The research has the following objectives: a) determine how the theoretical model of metaphysics would be originated from this hypostatic behavior; b) assess to what extent the theoretical model of metaphysics is compromised by such behavior. Our work will make an exhibition of this theme with the descriptive method of phenomenology. The work has primarily the task of presenting the assumptions that allow the characterization of that argument as an issue; then to define its terms, leaving them to reconstruct its arguments. This reconstruction, in turn, can only be achieved by uniting clues, left in documents that testify to the philosopher's interest in the subject and anticipates the more elaborate formulation of the theory in Being and Time (1927). (This limits the field of this research of some of the key texts of the production of the philosopher in the 1920s). Thus, the reconstruction of the Heidegger's thesis about the origin of metaphysics involves reconstitution of the way in which the hypostatic behavior operates on the traditional philosophy creating crises. This methodology (reconstructive exposition) seeks to clarify Heidegger's effort to show that metaphysics is the result of a series of oversights (Versäumnis) identified in the history of philosophy. The theme and problem of our study is justified by the work with the issue that motivated the early research on the Heideggerian sense of being, which not only opened the dialogue of the philosopher with the metaphysical tradition, but also led to developments and modulations of members of Heidegger's work. And yet, for we turn to the issue of the origin of metaphysics we seek to clarify how it is possible that such a thing is possible with the philosophy.

Submitted by Geandra Rodrigues (geandrar@gmail.com) on 2017-12-21T14:34:58Z No. of bitstreams: 1 michellepeonmanarino.pdf: 696564 bytes, checksum: 7d3944c9edc327da376b68b2bc1b75ed (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-12-22T12:10:43Z (GMT) No. of bitstreams: 1 michellepeonmanarino.pdf: 696564 bytes, checksum: 7d3944c9edc327da376b68b2bc1b75ed (MD5) / Made available in DSpace on 2017-12-22T12:10:43Z (GMT). No. of bitstreams: 1 michellepeonmanarino.pdf: 696564 bytes, checksum: 7d3944c9edc327da376b68b2bc1b75ed (MD5) Previous issue date: 2017-02-23 / A presente dissertação é desenvolvida no âmbito do Mestrado Profissional em Gestão e Avaliação da Educação (PPGP) do Centro de Políticas Públicas e Avaliação da Educação da Universidade Federal de Juiz de Fora (CAEd/UFJF). O caso de gestão estudado discute os dilemas da terceirização regular de mão de obra no âmbito das IFES e, mais especificamente, na Universidade Federal de Juiz de Fora. Com efeito, a terceirização do trabalho desponta no cenário do serviço público como uma realidade em expansão e, no âmbito das Instituições Federais de Ensino Superior, a presença massiva de trabalhadores terceirizados é consequência da franca expansão pela qual as IFES passaram nos últimos anos. Não obstante a reconhecida necessidade desses serviços, tem-se observado graves falhas na gestão dos contratos de fornecimento de mão de obra terceirizada, bem como importantes lacunas na sua fiscalização, fatores responsáveis pela precarização do trabalho, em virtude do comprometimento dos direitos adquiridos pelos trabalhadores e, consequentemente, o alarmante crescimento do número de ações judiciais que culminam na corresponsabilização da Universidade (in casu) por questões trabalhistas relacionadas a esses funcionários terceirizados, o que tem gerado prejuízos financeiros relevantes para a instituição. Nesse sentido, com base nos dados preliminarmente apurados, na pesquisa comparativa com outras universidades federais de Minas Gerais e nas discussões teóricas sobre contratos administrativos e mecanismos de controle interno, as soluções propostas constituirão um conjunto de medidas institucionais para a melhoria das condições de trabalho dos funcionários terceirizados e resguardo da Universidade em questões patrimoniais e jurídicas. / This dissertation is developed under the Professional Master in Management and Evaluation of Public Education (PPGP) of the Center for Public Policy and Evaluation of Education of the Federal University of Juiz de Fora (CAEd/UFJF). The management case studied discusses the dilemmas of regular outsourcing of labor in the IFES, especially, in Federal University of Juiz de Fora (UFJF). In fact, the outsourcing of work appears in the public service scenario as an expanding reality and, within the Federal Institutions of Higher Education, the massive presence of outsourced workers is a consequence of the frank expansion which the IFES have spent in recent years. Despite the recognized need of the services that maintains the outsourcing in the IFES, it has been observed serious failures in the management of contracts for the supply of outsourced labor, as well as important gaps in their supervision, resources for the precarious work in virtue of the common frauds on acquired rights of employees and, consequently, the alarming increase in the number of lawsuits that culminate in the co-responsibility of the University (in casu) due to labor issues related to outsourced employees - which has generated significant financial losses for the institution. In this way, based on preliminary data, on research made among Federal Universities in Minas Gerais and supported in the theoretical discussions on administrative contracts and internal control tools, the proposed solutions will constitute a set of institutional measures to improve the working conditions of outsourced employees and protection of the University in patrimonial and legal matters.

Magister Legum - LLM