Supervised machine learning models require a labeled data set of high quality in order to perform well. Available text data often exists in abundance, but it is usually not labeled. Labeling text data is a time consuming process, especially in the case where multiple labels can be assigned to a single text document. The purpose of this thesis was to make the labeling process of clinical reports as effective and effortless as possible by evaluating different multi-label active learning strategies. The goal of the strategies was to reduce the number of labeled documents a model needs, and increase the quality of those documents. With the strategies, an accuracy of 89% was achieved with 2500 reports, compared to 85% with random sampling. In addition to this, 85% accuracy could be reached after labeling 975 reports, compared to 1700 reports with random sampling.

Many external parties such as investors, creditors, and regulatory agencies, use a company’s financial statements in their decision-making. In doing so, they rely on audit opinions on whether financial statements are fairly stated. However, evidence suggests that there are factors in the audit environment that influence auditor judgments. For example, nondiagnostic client information dilutes auditor judgments when compared to judgments based on diagnostic information alone, especially for less experienced auditors (Hackenbrack 1992; Hoffman and Patton 1997; Glover 1994; Shelton 1999). High time pressure conditions mitigate this effect by refocusing auditor attention toward relevant client information, therefore reducing the impact of nondiagnostic information (Glover 1994, 1997). This research study examines other common audit environment factors to determine if they too influence audit judgment results. An online questionnaire of 149 auditors, CPAs and other accounting professionals indicate that the inclusion of nondiagnostic client information results in a significant change in auditor judgments. The direction of this change follows a theorized pattern; risk assessments that were initially high are reduced, while those that were initially low are increased. Significance was not consistently found for a workload and PCAOB effect on auditor judgment. However, a comparison of the absolute value of dilution effect means across conditions reveals some trending for the proposed unwanted effect of high workload, and the beneficial effect of PCAOB guidance. These results have important implications for auditing research and practice. It extends previous archival research on workload effects and uses a unique questionnaire design to reexamine workload pressures in a behavioral setting. The results of hypothesis testing on workload pressure and PCAOB guidance, although lacking consistent statistical significance; exhibit trends that agree with proposed theoretical relationships. Tests on the effects of nondiagnostic information show strong statistical support for previous studies in the area of psychology and audit. This study’s greatest contribution suggests that audit pressures do not produce equivalent effects on auditor judgment; time pressure improves audit judgment, while workload pressure does not (Glover 1994, 1997). These results can be explained by examining the relationship between stress and audit judgment performance (Choo 1995, Yerkes and Dodson 1908). Different types and different degrees of audit pressures may correspond to different levels of audit pressure. Low to moderate levels of audit pressure, such as the level of time pressure used in Glover’s (1994, 1997) study improve audit performance. Higher audit pressures, such as high workload during an auditor’s busy season, may lower audit performance.

Medarbetarna genererar ekonomiska fördelar och är en konkurrensfördel på markanden, därför anses de som en av företagens viktigaste resurser. Ett ökat intresse för humankapitalet har bidragit till att många företag idag väljer att integrera information om humankapitalet i den frivilliga rapporteringen. Trots detta finns det idag inga riktlinjer eller standarder för hur resurserna ska presenteras. Det finns även lite forskning om hur företag kan presentera frivilliga upplysningar om humankapital. Syftet med vår studie är att generera kunskap om hur fem svenska företag med många anställda presenterar information om sitt humankapital. Vi vill även undersöka hur informationen varierar mellan företagen. Vi har genomfört en kvalitativ innehållsanalys på företagens års- och hållbarhetsredovisningar där vi skapat kärnkategorier utifrån tidigare litteratur men även kunnat addera underkategorier med hjälp av en abduktiv ansats. Undersökningen pekar på att det finns ett externt intresse för de mänskliga resurserna då samtliga företag väljer att integrera information om humankapital i sina års- och hållbarhetsredovisningar. Upplysningarna skiljer sig något mellan företagen men likheterna är desto fler och mönster i utformningen går att finna mellan samtliga företag. / Employees generate economic benefits and are a competitive advantage on the market and therefore they are considered as one of the company's most important asset. An increased interest in human capital over the past years has contributed to the fact that many companies today choose to integrate human capital disclosures in their voluntary reports. However, there is an absence of standards and guidelines of presenting human resources. The research on how companies can present voluntary information about human capital is also unexplored. The purpose of our study is to generate knowledge about how five Swedish companies with many employees present information about their human capital. We also want to acquire knowledge how the information varies between companies. We have conducted a qualitative content analysis on companies' annual and sustainability reports, where we created core categories based on previous literature, but we could also add subcategories using an abductive approach. The survey points out that there is an external interest in human resources where all companies choose to integrate human capital into their annual and sustainability reports. Although the information differs between the companies, there are also similarities and patterns can be found among the companies in their reporting.

Background. Vulnerability management makes it easier for companies to find, manage and patch vulnerabilities in a network. This is done by scanning the network for known vulnerabilities. The amount of information collected during the scans can be large and prolong the analysis process of the findings. When presenting the result of found vulnerabilities it is usually represented as a trend of number of found vulnerabilities over time. The trends do not explain the cause of change in found vulnerabilities.  Objectives. The objective of this thesis is to investigate how to explain the cause of change in found vulnerabilities, by comparing vulnerability scanning reports from different points in time. Another objective of this thesis is to create an automated system that connects changes in vulnerabilities to specific events in the network. Methods. A case study was conducted where three reports, from vulnerability scans of Outpost24's internal test network, were examined in order to understand the structure of the reports and mapping them to events. To complement the case study, an additional simulated test network was set up in order to conduct self defined tests and obtain higher accuracy when identifying the cause of change in found vulnerabilities. Results. The observations done in the case study provided us with information on how to parse the data and how to identify the cause of change with a rule-based system. Interpretation of the data was done and the changes were grouped into three categories; added, removed or modified. After conducting the test cases, the results were then interpreted to find signatures in order to identify the cause of change in vulnerabilities. These signatures were then made into rules, implemented into a proof-of-concept tool. The proof of concept tool compared scan reports in pairs in order to find differences. These differences were then matched with the rules and if it did not match any rule, the change in the report was flagged as an ''unexplained'' change. The proof-of-concept tool was then used to investigate the cause of change between the reports from the case study. The framework was validated by evaluating the rules gathered from the simulated test network on the data from the case study. Furthermore, a domain expert verified that the identified causes were accurate by manually comparing the vulnerability reports from the case study. Conclusions. It is possible to identify the cause of change in found vulnerabilities from vulnerability scan reports by constructing signatures for events and use these signatures as rules. This can also be implemented automatically, as a software, in order to identify the cause of change faster than manual labor. / Bakgrund. Sårbarhetshantering underlättar arbetet för företag att hitta, hantera och korrigera sårbarheter i ett nätverk. Det görs genom att skanna nätverket efter kända sårbarheter. Mängden information som samlas under skanningar kan vara stor och medföra till att analysprocessen av upptäckterna försenas. Resultaten av de upptäckta sårbarheterna brukar vanligtvis presenteras som en trend av antalet funna sårbarheter över ett tidsintervall. Trenderna förklarar dock inte andledningen till de funna sårbarheterna. Syfte. Målet med denna avhandling är att undersöka hur det är möjligt att identifiera anledningen till skillnaden i funna sårbarheter genom att jämföra sårbarhetsrapporter från olika tidpunkter. Ett andra mål är att utveckla ett automatiskt system som kopplar skillnaderna i funna sårbarheter till specifika händelser i nätverket. Metod. En fallstudie utfördes där tre sårbarhetsrapporter, från Outpost24s interna testnätverk, undersöktes för att få förståelse kring strukturen av rapporterna samt för att koppla upptäckter i rapporterna till händelser. För att komplementera fallstudien satte vi upp ett nytt, simulerat testnätverk för att kunna utföra egna tester samt för att uppnå en högre precision vid identifiering av förändringar. Resultat. Utifrån fallstudien fick vi förståelse för hur vi skulle tolka informationen från rapporterna samt för hur man kan ge orsak till förändring genom ett regelbaserad system. Informationen från rapporterna tolkades och förändringarna delades in i tre olika kategorier; tillagda, borttagna eller modifierade. Utifrån testerna från det simulerade nätverket byggdes signaturer som identifierar orsak till föränding av funna sårbarheter. Signaturerna användes sedan för att göra regler, vilka implementerades i ett konceptverktyg. Konceptverktyget jämförde sårbarhetsrapporter i par för att upptäcka skillnader. De identifierade skillnaderna försökte sedan matchas ihop med reglerna och skulle skillnaden inte matcha någon regel så flaggas skillnaden som ''oförklarad''. Konceptverktyget användes slutligen för att finna orsak till förändringar i rapporterna från fallstudien. Ramverket validerates genom att utvärdera hur reglerna byggda utifrån det simulerade nätverket presterade för fallstudien. En domänexpert verifierade att händelserna som presenterades och orsaken till förändringarna var korrekta genom att analysera sårbarhetsrapporterna från fallstudien manuellt. Slutsatser. Det är möjligt att identifiera orsak till förändringar i upptäckta sårbarheter i sårbarhetsrapporter genom att identifiera signaturer för händelser, och använda dessa signaturer i ett reglerbaserat system. Systemet är också möjligt att implementera automatiskt, i form av mjukvara, för att kunna identifiera orsaken till förändring snabbare än om det skulle gjorts manuellt.

Submitted by Emanuel Varela Cardoso (emanuel.varela@ufcg.edu.br) on 2018-08-02T20:14:16Z No. of bitstreams: 1 LUCAS PEREIRA DA SILVA – TESE (PPGCS) 2017.pdf: 2960555 bytes, checksum: d73e936223a1339d1c161747aa50f1d4 (MD5) / Made available in DSpace on 2018-08-02T20:14:16Z (GMT). No. of bitstreams: 1 LUCAS PEREIRA DA SILVA – TESE (PPGCS) 2017.pdf: 2960555 bytes, checksum: d73e936223a1339d1c161747aa50f1d4 (MD5) Previous issue date: 2017-10-31 / O estudo aqui apresentado volta-se para a vida universitária em seu perfil atual, em diálogo com a efetivação das políticas públicas de democratização/interiorização dos espaços formativos nas universidades federais. O objetivo principal da presente pesquisa é analisar as experiências formativas de estudantes universitários das camadas populares, sobretudo, daqueles advindos das escolas públicas do Semiárido paraibano, que entre 2006 a 2015, ingressam, permaneceram no campus de Cuité/UFCG e obtiveram sucesso, ou êxito, na formação, dando continuidade aos estudos numa pós-graduação stricto sensu (mestrado e doutorado), construindo assim, uma “trajetória universitária prolongada”. As especificidades contextuais e constitutivas desse processo em curso cobram estudos que possam subsidiar outras investigações de cunho comparativo. Nesse intuito, assumindo os pressupostos de uma pesquisa qualitativa, que não despreza a importância de elementos quantitativos, buscamos desenvolver um Estudo de Caso. O corpus utilizado para análise das experiências formativas são os relatos autobiográficos enviados por 20 ex-estudantes do campus de Cuité (sujeitos da pesquisa), identificados através de um Questionário Base, aplicado através de uma plataforma online. Os relatos autobiográficos, para além das autobiografias tradicionais, são instrumentos que informam sobre o contexto das práticas universitárias, em observância a construção de um novo perfil do campus brasileiro e de um novo habitus no cenário atual das universidades federais. A base teórica adotada no estudo, propõe uma interface entre Ciências Sociais e Educação. Nesse diálogo, recorre-se à Sociologia da Educação, a partir de Bourdieu e Lahire, referente ao campo universitário, capital cultural, as origens sociais dos estudantes e a construção de um novo habitus nas práticas universitárias e à Teoria Sociohistórica, Vygotsky e Leontiev, com as noções de mediação e atividades mediadoras, buscando compreender a construção das trajetórias de formação dos estudantes do ponto de vista relacional. Com isso, problematiza-se as iniciativas recentes de democratização do acesso ao ensino superior público, considerando três dimensões: a) democratização do ingresso; b) democratização das condições de permanência e c) sucesso ou êxito acadêmico (formação inicial e continuidade dos estudos). A análise evidencia as iniciativas e os indicadores do processo de democratização em curso, mostrando o Estado da Paraíba na dianteira deste processo em relação: 1) às taxas bruta e líquida de matrícula na população de 18 a 24 anos; 2) ao crescimento no número de estudantes matriculados em instituições públicas vindos da escola pública; 3) ao crescimento no número de estudantes que se autodeclaram pardos e pretos na rede federal; 4) ao ingresso na universidade pública por estudantes oriundos de famílias das camadas populares; 5) a importância da formação dos professores e da experiência dos estudantes em atividades de iniciação a pesquisa, extensão, iniciação a docência, monitoria, entre outras, resultando na construção de suas trajetórias. Trata-se de um delineamento pouco explorado no estudo das sociabilidades contemporâneas com foco na formação universitária em sua atual configuração. O estudo questiona ainda, o sentido das práticas na universidade e busca contribuir para a avaliação das políticas de Educação Superior e para o crescimento das Ciências Sociais na abordagem do tema. / The study presented here turns to the university life in its current profile, in dialogue with the implementation of the public policies of democratization / internalization of the educational spaces in the federal universities. The main objective of the current research is to analyze the formative experiences of university students of the popular stratum, especially those coming from public schools in the semi-arid region of Paraíba, that between 2006 and 2015, they entered, stayed in the campus of Cuité / UFCG and obtained success or outcome in the formation, giving continuity to the studies in a stricto sensu postgraduate (masters and doctorate), thus constructing, a “longstading university trajectory”. The contextual and constitutive specificities of this ongoing process require studies that may support other comparative investigations. For this purpose, assuming the assumptions of a qualitative research, which does not disregard the importance of quantitative elements, we seek to develop a Case Study. The corpus used to analyze the formative experiences are the autobiographical reports sent by 20 former students of the Cuité campus (subjects of the research), identified through a Base Questionnaire, applied through an online platform. The autobiographical report, beyond the traditional autobiographies, are instruments that inform the context of the university practices, observing the construction of a new profile of the Brazilian campus and of a new habitus in the current scenery of the federal universities. The theoretical basis adopted in the study proposes an interface between Social Sciences and Education. In this dialogue, the Sociology of Education is used, starting from Bourdieu and Lahire, referring to the university field, cultural capital, the social origins of the students and the construction of a new habitus in university practices and Sociohistorical Theory, Vygotsky and Leontiev, with the notions of mediation and mediating activities, seeking to understand the construction of the trajectories of formation of students from the relational point of view. Thus, the recent initiatives for the democratization of the access to public higher education are problematized, considering three dimensions: a) democratization of the admission; b) democratization of the permanence conditions and c) academic success or outcome (initial formation and continuity of studies). The analysis points the initiatives and indicators of the ongoing democratization process, showing the State of Paraíba at the forefront of this process in relation to: 1) the gross and net enrollment rates in the population aged 18-24 years; 2) the growth in the number of students enrolled in public institutions from the public school; 3) an increase in number of students who declare themselves as mixed race or black in the federal network 4) to the entrance in the public university by students coming from families of the popular layers; 5) the importance of teacher training and the students' experience in initiation, resear ch, extension, teaching, monitoring, among others, resulting in the construction of their trajectories. It is a delimitation little explored in the study of the contemporary sociabilities with focus in the university formation in its current configuration. The study also questions the meaning of practices in the university and seeks to contribute to the evaluation of Higher Education policies and to the growth of Social Sciences on the approach of the theme.

This diploma work deals with durability of projects co-financed by the European Union. The term is explained and used in real project. First part is about the problem of regional politics of Czech Republic and shared regional politics of EU and ways of supports in which contains many different structural funds. The main goal of this part is focused on Regional operational program NUTS II Jihozápad, a grant applications from this program, requisites and feedback control, which is connected with durability. The second part is about real project named Reconstruction local communications Dražice. There is this conclusion: structural fund achieved the goal such is realisation of project which could not be proceed without this help. The insufficient of resources was the main reason for application. There are also many benefits arise from the project.

Introdução: Na fase pré-comercialização, os ensaios clínicos randomizados (ECRs) constituem-se em ferramenta primordial no acúmulo de informação sobre a segurança de um medicamento. Recomendações têm sido publicadas no sentido de que a informação sobre eventos adversos seja adequadamente descrita nesses estudos. Na fase pós-comercialização, vigilância ativa e passiva complementam-se e relatos de caso de reações adversas a medicamentos (RAMs) publicados em revistas médicas deveriam contribuir no processo de geração de sinal, alertando o meio científico e auxiliando na adoção de medidas pelas agências regulatórias de medicamentos. Seu impacto, no entanto, é incerto, seja na geração de estudos confirmatórios ou incorporação das RAMs em fontes de informação sobre medicamentos utilizadas na prática médica. Objetivo: avaliar, em revistas de alto impacto da área médica: 1) a adoção das recomendações da versão do CONSORT “Better Reporting of Harms in Randomized Trials: An Extension of the CONSORT Statement” e das recomendações propostas por outros autores em ECRs envolvendo medicamentos publicados em 2009; 2) o impacto de relatos de caso de RAMs novas publicados em 1998, através da geração de estudos controlados confirmatórios e inclusão na base de dados MICROMEDEX e no British National Formulary (BNF). Metodologia: Através de buscas no Medline, foram selecionados todos os ECRs envolvendo medicamentos publicados em 2009 nas revistas British Medical Journal, The Journal of The American Medical Association, The Lancet e The New England Journal of Medicine e os relatos de caso publicados em 1998 nas revistas Annals of Internal Medicine, Archives of Internal Medicine, The Journal of the American Medical Association e New England Journal of Medicine. Baseando-se nas recomendações propostas por Ioannidis e Lau e na versão ampliada do CONSORT, as informações sobre eventos adversos foram extraídas dos ECRs. O impacto dos relatos de caso foi avaliado através da geração de estudos controlados confirmatórios publicados em revistas indexadas no Medline e/ou EMBASE e da incorporação da informação na base de dados MICROMEDEX e no BNF. Resultados: Dos 122 ECRs analisados, 32,8% objetivaram avaliar desfechos de segurança do medicamento em questão (posicionando-se a este respeito na introdução), 72,1% mencionaram riscos no título ou resumo; 10,7% esclareceram como a informação sobre riscos foi coletada; 46,7% apresentaram as frequências dos eventos adversos, separando-os por tipo e braço do estudo e especificando se algum tipo de evento adverso não ocorreu; e 18,0% apresentaram discussão balanceada sobre riscos e benefícios. Dos 32 relatos de caso de RAMs novas avaliados, verificou-se a inclusão da RAM em questão no MICROMEDEX em 16 (50%) relatos de caso e, no BNF, em 10 (32,1%). Observou-se geração de estudos controlados confirmatórios para 4 (12,5%) relatos. Conclusões: Informações importantes sobre eventos adversos permanecem insuficientemente atendidas em ECRs. Relatos de caso publicados em revistas médicas desempenham papel importante no processo de geração de sinal, impactando relativamente na geração de estudos confirmatórios e em fontes de informação da prática médica. / Introduction: In pre-commercialization phase, randomized clinical trials (RCTs) represent an essential tool for obtaining information on drug safety. Recommendations have been published so that the information about adverse events is properly described in these studies. In the pre-commercialization phase, active and passive vigilance complement one another, and case reports of adverse reactions to drugs (ADRs) published in medical journals should contribute for the process of sign generation, making the scientific world alert and supporting the adoption of measures by the regulatory drug agencies. Its impact, nonetheless, remains uncertain, both regarding the generation of confirmation studies and the ADR acceptance in the drug information sources used in the medical practice. This study aims at assessing, in highly-impacting medical journals: the compliance with the recommendations from the CONSORT version ‘Better Reporting of Harms in Randomized Trials: An Extension of the CONSORT Statement’ , as well as with the ones proposed by other authors in RCTs involving drugs, published in 2009; the impact of new ADR case reports published in 1998, through carrying out controlled confirmation studies and including them in the MICROMEDEX databank and in the British National Formulary (BNF). Methodology: Through Medline search, all the RCTs involving drugs published in 2009 in the journals British Medical Journal, The Journal of The American Medical Association, The Lancet and The New England Journal of Medicine were chosen. The same was done for the case reports published in 1998 in the Annals of Internal Medicine, Archives of Internal Medicine, The Journal of the American Medical Association and New England Journal of Medicine. Based on the recommendations proposed by Ioannidis and Lau and in the CONSORT comprehensive version, the information on adverse events was extracted from the RCTs. The impact of the case reports was assessed through carrying out controlled confirmation studies published in journals indexed in the Medline and/or EMBASE and the inclusion of this information in the MICROMEDEX databank and the BNF. Outcomes: Among the 122 RCTs analyzed, 72.1% mentioned risks in the title or abstract; 10.7% explained how information on risks had been collected; 46.7% presented adverse event frequency, sorting them by kind and study ramification, and also specifying whether some kind of adverse event had not occurred; and 18.0% presented a balanced discussion on risks and benefits. Among the 32 new ADR case reports analyzed, it was verified that these ADRs were included in the MICROMEDEX in 16 (50%) of the case reports, and in the BNF in 10 (32.1%). It was observed that controlled confirmation studies were designed for 4 (12.5%) of these studies. Conclusions: Relevant information on adverse events remains insufficient in RCTs. Case reports published in medical journals play an important part in the sign generating process, and they also relatively impact the carrying out of confirmation studies and the information sources of the medical practice.

Idag förekommer det ett ökat tryck på företag att ta ett socialt ansvar, Corporate social responsibility (CSR). För att företag ska uppfattas som legitima måste de överensstämma med samhällets sociala normer, värderingar och förväntningar, vilket enligt legitimitetsteorin tros vara en stark drivkraft till att företag ökar sin omfattning kring frivilliga CSR-upplysningar. Begreppet CSR är nära relaterat till företagens ansvar i samhället som kan delas in i tre områden ekonomiskt-, miljömässigt- och socialt ansvarstagande. Gamerschlag, Möller och Verbeeten (2011) är några av många forskare som har studera varför tyska företag frivilligt ökar omfattningen på hållbarhetsredovisning i sina offentliga rapporter. Genom en kvantitativ undersökning på svenska börsnoterade företag är syftet att undersöka huruvida olika företagsfaktorer påverkar mängden CSR-upplysningar. För att beräkna mängden CSR-upplysningar har antalet nyckelord i företagens hållbarhetsrapportera räknats. Sambandet för den insamlade datan analyserades med en korrelationsanalys och en multipel regressionsanalys. De oberoende variablerna som undersöktes var lönsamhet, synlighet, ägarstruktur samt kontrollvariablerna storlek och branschtillhörighet. I den multipla regressionsanalysen finner vi ett signifikant positivt samband mellan mängden CSR-upplysningar och företagets synlighet samt ägarstrukturen. Denna studie kan inte tillstyrka att lönsamhet har något samband med mängden CSR-upplysningar. / Today there is an increasing amount of pressure on companies to take more social responsibility, often called Corporate social responsibility (CSR). In order for companies to be considered legitimate, they must comply with society's social norms, values ​​and expectations, which, according to the legitimacy theory, is believed to be a strong driving force for companies to increase their scope for voluntary CSR disclosures. The term CSR is closely related to corporate responsibility in society, which can be divided into three areas of economic, environmental and social responsibility. Gamerschlag, Möller and Verbeeten (2011) are some of the many researchers who have studied why German companies voluntarily increase the scope of sustainability reporting in their public reports. Through a quantitative survey of Swedish publicly traded companies, the purpose of this study is to investigate whether different business determinants affect the amount of CSR information. To calculate the amount of CSR information, the number of keywords in the companies sustainability reports has been counted. All the collected data was analyzed by a correlation analysis and a multiple regression analysis. The independent variables investigated were profitability, visibility, ownership structure, and for control variables the study used size and industrial sector. The multiple regression analysis shows a significant positive correlation between the amount of CSR disclosures and the company's visibility as well as the ownership structure. This study can not assure that profitability is related to the amount of CSR information.

Esta dissertação tem como temática a relação entre a Antropologia do Direito e os Estudos Sociais da Ciência e da Tecnologia no que tange a produção de laudos periciais por peritos criminais federais. Tendo o Grupo de Perícias de Laboratório do Setor Técnico-Científico da Superintendência Regional do Departamento de Polícia Federal de Porto Alegre como local privilegiado de observação, busca-se problematizar as relações entre ciência e direito assim como compreender, através do acompanhamento dos peritos criminais federais na sua atividade cotidiana, como atores e organizações mobilizam, justapõem e mantêm unidos os elementos para constituir, ao fim, um laudo pericial. Nesse sentido, parte-se da perspectiva de que as esferas do direito e da ciência não estão separadas, mas são coproduzidas. Logo, procura-se potencializar os laudos periciais através da descrição da rede que envolve a sua produção. Parte-se da hipótese de que os laudos não são apenas um processo de purificação, mas a complexificação de uma rede que, ao final, resulta em um ator pontualizado, sendo que este performatiza um ordenamento da realidade condizente com uma ontologia política específica. Acredita-se que, através dessa pesquisa, poder-se-á complexificar as discussões já alçadas pela Antropologia Brasileira sobre a produção de justiça e de ciência, assim como alimentar o debate político sobre os limites e as potencialidades dos usos de provas científicas nos tribunais brasileiros. / This dissertation is about the relation between the Anthropology of Law and Rights studies and the Social Studies of Science and Technology regarding the production of forensic reports by federal forensic investigators. Having the Forensic Laboratory of the Techno-scientific Bureau of the Regional Superintendence of the Federal Police Department (SETEC/SR/DPF) at Porto Alegre city as a privileged observation site, I seek to discuss the relationship between the science and the law as well as to complexify, while observing the everyday tasks of the forensic investigators, how actors and organizations mobilize, juxtapose and keep together the elements that will constitute, after all, a forensic report. That being said, it is assumed from the start that law and science are not separated instances, but are coproduced. Therefore, I seek to potentiate the forensic reports through the description of the network that enables their production. I start with the hypothesis that the reports are not only a process of purification, but the complexification of a network that, by the end of the process, results in a punctualised actor that performs an ordering of reality aligned with a specific ontological politic. It is believed that, through this research, it will be possible to complexify the discussions raised by Brazilian Anthropology about the production of justice and science and to nurture the political debate about the limitations and potentialities of the usage of scientific evidence in Brazilian courts.

O controle interno está associado ao contexto da governança das organizações. Na administração pública brasileira, compete aos Poderes Executivo, Legislativo e Judiciário a manutenção de um sistema de controle interno integrado, conforme previsto na Constituição Federal. Os aspectos relacionados à governança são contemplados na Teoria da Agência, em que a relação entre principal e agente é marcada pela assimetria de informações e pelos conflitos de interesse. O objetivo deste estudo é investigar a evidenciação de princípios de governança nos relatórios de auditoria elaborados pelo órgão de controle interno da Marinha do Brasil. Trata-se de pesquisa descritiva, documental e ex post facto, conduzida pelo método de estudo de caso no Centro de Controle Interno da Marinha (CCIMAR). Devido à quantidade de material disponibilizado pelo órgão, o estudo foi limitado à investigação dos relatórios de auditoria de avaliação da gestão de 2012, tendo as unidades auditadas sido previamente selecionadas pelo Tribunal de Contas da União (TCU). Em 2012, o CCIMAR produziu seis relatórios de auditoria de avaliação da gestão, representando, portanto, a amostra de conveniência desta pesquisa. Para orientar a investigação, definiu-se um quadro de referência contemplando e integrando os princípios de governança abordados pelos seguintes estudos: Cadbury Committee (1992); Nolan Committee (1995); Ministério das Finanças da Holanda Timmers (2000); IFAC (2001); ANAO (2003); OECD (2004); e IBGC (2009). Os princípios finalmente selecionados para investigação foram Accountability, Equidade, Integridade e Transparência, associados, respectivamente, às palavras-chave prestação (ões) de contas / prestar contas, tratamento justo, confiabilidade / fidedignidade das informações / dos dados e disponibilidade / divulgação das informações / dos dados, definidas pelos contextos dos significados destacados no quadro de referência. Sendo assim, os princípios e as palavras-chave formaram o referencial de análise para investigar os relatórios de auditoria e receberam tratamento quanti-qualitativo. Após exame das ocorrências dos princípios e das palavras-chave nos relatórios compulsados, os resultados indicaram que: (1) o princípio da Accountability estava associado ao cumprimento de prazos e formalidades legais requeridas nos processos de prestação de contas públicas; (2) o princípio da Equidade foi evidenciado, essencialmente, na perspectiva interna das unidades auditadas, sendo percebido nas recomendações que contemplavam a atuação mais consistente e efetiva dos respectivos conselhos de gestão no gerenciamento das organizações; (3) o princípio da Integridade foi abordado nos relatórios tanto como atributo pessoal (integridade moral) dos agentes públicos, quanto como característica necessária das informações reportadas nos documentos emitidos pelos órgãos públicos; e (4) a Transparência foi mencionada como o princípio que proporciona a diminuição da assimetria informacional entre os stakeholders, permitindo que tenham acesso às informações relevantes, tais como a aplicação dos recursos públicos destinados às organizações da Marinha do Brasil. / Internal control is associated to organizational governance. In the Brazilian public administration, it is incumbent upon Executive, Legislative and Judiciary to maintain a system of integrated internal control, as stated in the Federal Constitution. Control issues relating to governance are grounded in Agency Theory, whereby the relationship between principal and agent is marked by asymmetric information and interest conflicts. This study aims to investigate whether governance principles are disclosed in the audit reports prepared by the Brazilian Navy internal control agency. This is a descriptive, documentary and ex post facto research, supported by the case study method in CCIMAR, the Brazilian Navy Internal Control Center. Due to the amount of material available at CCIMAR, data collection has been limited to the examination of audit reports relating to managerial assessment as of 2012; audited units were previously selected by the National Audit Court (TCU). In 2012, CCIMAR has produced six audit reports on managerial assessment, representing the empirical evidence to be treated in the present research. In order to guide the investigation, a reference framework was created that synthesized governance principles recurrent in the following studies: Cadbury Committee (1992); Nolan Committee (1995); The Netherlands Ministry of Finance Timmers (2000); IFAC (2001); ANAO (2003); OECD (2004); and IBGC (2009). Four principles were selected to be investigated, namely Accountability, Fairness, Integrity and Transparency, which were associated, respectively, to the keywords accounts presentation, fair treatment, trustworthiness of information / data and availability / disclosure of information / data, defined according to the contexts of meanings appearing in the reference framework. Those principles and keywords were taken to characterize the audit reports and were then treated via a quanti-qualitative approach. Upon checking occurrences of principles and keywords in sampled reports, findings indicated that: (1) the Accountability principle was associated to meeting deadlines and legal formalities for public accounts presentation; (2) the Fairness principle was evidenced, essentially, in the internal perspective of audited units, being perceived in recommendations contemplating the more consistent and effective acting of administration boards; (3) Integrity emerged in reports as a personal attribute (moral integrity) of public agents as well as a necessary characteristic of information reported in the documents issued by public bodies; and (4) Transparency was mentioned as the principle helping decrease informational asymmetry between stakeholders, allowing them access to relevant information, e. g. the use of public resources for Brazilian Navy organizations.