本研究主要是探討公司治理結構與資訊透明度之間的關聯性，並進一步檢視公司治理結構與資訊透明度對於權益資金成本及分析師盈餘預測之影響。 在本研究的實證分析結果中，發現企業的資訊透明度確實會受到公司治理結構因素的影響。在股權結構方面，當控制股東所持有的現金流量權比率增加時，由於外部股東的持股相對減少，在監督成本大於效益的情況下，對於公司資訊的需求會降低，因此，管理當局會降低資訊的揭露水準，導致資訊透明度下降。在董事會組成方面，本研究的發現支持財富侵佔假說的論點，當控制股東所掌握的董監事席次比率與現金流量權比率之偏離程度愈大時，會提高控制股東剝奪外部股東財富的動機，使得控制股東傾向利用控制力以影響被投資公司的資訊揭露政策，造成被投資公司的資訊透明度下降。除此之外，研究結果也支持監督假說的預期，即獨立董監事的設置，能有效發揮監督管理當局與制衡控制股東的功能，有助於提昇公司的資訊透明度。 在公司治理(公司治理結構與資訊透明度)對於權益資金成本的影響，本研究的實證結果發現企業之公司治理的良窳確實會影響外部投資人對於企業風險的評價，進而影響投資人所要求的必要報酬率(即企業的權益資金成本)。在公司治理結構方面，當控制股東的持股比率增加時，其與外部股東的目標會趨於一致，發生代理問題的風險會降低，投資人承擔較低的代理風險。因此，控制股東持股比率增加所傳達予投資人是一項有利的訊息，以致於投資人願意降低必要的投資報酬率，使得公司的權益資金成本降低。董監事持股質押的行為對於投資人而言，可能是一項風險的訊號，理性的投資人預期未來可能被董監事剝奪財富的風險，以致於要求的投資報酬率會提高，企業的權益資金成本會增加。 在公司治理(公司治理結構與資訊透明度)對於分析師預測的影響，本研究的實證結果發現企業之公司治理的良窳會影響企業資訊環境的品質，進而影響分析師預測誤差與離散性。在公司治理結構方面，當控制股東所掌握之投票權比率與現金流量權比率之偏離程度愈大時，會加深控制股東與外部股東之間的代理問題，降低財務報導的可靠性，因而導致分析師對於公司未來績效與前景的瞭解程度相對較低，分析師之間對於公司未來的盈餘並無一致的看法，即預測的離散性會增加，但是並不影響預測的誤差；當控制股東所掌握之董監事席次比率與現金流量權比率的偏離程度愈大時，會加深控制股東與外部股東之間的利益不一致，使得控制股東有誘因剝奪外部股東的權益，操縱公司的會計資訊，使得會計資訊的可靠性降低，以致於分析師預測未來盈餘所面臨的不確定性會愈大，預測誤差與離散性也會愈高。 關鍵詞：公司治理結構；資訊透明度；權益資金成本；分析師預測；控制股東；獨立董監事 / This study investigates the relationship between corporate governance structure and transparency, which in turn examines the effect of corporate governance structure and transparency on the cost of equity capital and the analyst’s earnings forecasts including forecast error and forecast dispersion. On the relationship between corporate governance structure and transparency, research findings of this study can be summarized as follows. First, the transparency is lower with higher cash flow rights owned by controlled stockholder. Second, the transparency is lower with higher divergence between the control rights, which are numbers of directors and supervisors, and cash flow rights controlled by controlled stockholder. Finally, the transparency is higher with higher percentage of independent directors and supervisors. On the effect of corporate governance structure and transparency on cost of equity capital, research findings of this study can be summarized as follows. First, the cost of equity capital is lower with higher cash flow rights owned by controlled stockholder. Second, the cost of equity capital is higher with higher percentage of cash flow rights pledged by directors and supervisors. On the effect of corporate governance structure and transparency on analyst’s forecasts, research findings of this study can be summarized as follows. First, the forecast dispersion is higher with higher divergence between voting rights and cash flow rights controlled by controlled stockholder. Second, the forecast error and dispersion are higher with higher divergence between the control rights, which are numbers of directors and supervisors, and cash flow rights controlled by controlled stockholder. Keywords: Corporate governance structure；Transparency；Cost of equity capital；Analyst’s forecasts；Controlled stockholder；Independent directors and supervisors.

Made available in DSpace on 2016-04-27T16:33:01Z (GMT). No. of bitstreams: 1 Valeria de Souza.pdf: 5116971 bytes, checksum: b5cf54a3272b1ca8e1f60ea2874b512f (MD5) Previous issue date: 2015-02-25 / This work aims to question the current actions of teacher evaluation, specially the policy of Merit-based Promotion, with the objective of analyzing them according to the manifestations of the educational professionals of the Department of Education of the State of São Paulo. The theoretical references include the following authors: Stephen Ball, with his policy cycle approach; Viñao Frago, in order to understand the concept of reform in the perspective of the school culture, the managers culture and the reformers culture; Claude Lessard, to accomplish the analysis of different approaches about teacher evaluation. This research is considered having quantitative and qualitative nature, involving a descriptive-analytical study of proposals, actions and agents that convey ideas about the policy of Merit-based Promotion. In order to do so, we used documental analysis of 67 questionnaires answered by professionals of the educational system of the state of São Paulo (supervisors, directors and teachers) from 04 Boards of Education (from the great ;region of São Paulo and from the countryside of the state), chosen by their profile in the selection process of promotion in 2012. This work, therefore, investigated the policy of Merit-based Promotion, questioning it concerning the ideas, backgrounds, characters, paths, forms and proceedings that form it, focusing them on the perspective of the discourses and actions of the regulators and questioners (context of the influence and the text production), as well as in the perspective of the academic studies (context of the results/effects) and manifestations of educational professionals who work at the public system of the state of São Paulo (context of the practice). Another aim of this investigation was also questioning how the policy strategies are created and recreated, from the regulators and questioners points of view. The main results allowed us to observe, from the analysis of the multiple contexts, how such policy influences careers, practices and conceptions of the professionals of the educational system of the state of São Paulo, acting as a system of control and standardization. It was also possible to confirm the hypothesis that there are many actors who reinterpret and give a new meaning to the policy of Merit-based Promotion; however, the educational professionals are not the most influent actors in this process / Esta investigação problematiza as ações atuais de avaliação docente, em especial a política de Promoção por Mérito, tendo como objetivo analisá-las segundo as manifestações dos profissionais da educação no âmbito da Secretaria Estadual de Educação de São Paulo. O referencial teórico inclui os seguintes autores: Stephen Ball por sua abordagem do ciclo de políticas (policy cycle approach);Viñao Frago para compreender o conceito de reforma na perspectiva da cultura escolar, cultura dos gestores e cultura dos reformadores; Claude Lessard para análise das diferentes abordagens sobre avaliação docente. Trata-se de pesquisa de natureza quantitativa e qualitativa envolvendo um estudo analítico-descritivo de propostas, ações e agentes que veiculam ideias sobre a política de Promoção por Mérito. Para tanto, são utilizadas análises documental e de 67 questionários respondidos por profissionais da rede educacional paulista (supervisores, diretores e professores) de 04 Diretorias de Ensino (da Grande São Paulo e do interior do estado), selecionados por seu perfil em relação ao concurso de promoção realizado em 2012. Esta pesquisa, portanto, investiga a política de Promoção por Mérito, problematizando-a quanto às ideias que a conformam, cenários, personagens, percursos, modalidades e instâncias, focalizando-os na perspectiva dos discursos e ações de regulamentadores e problematizadores (contexto da influência e da produção de texto), bem como na perspectiva dos estudos acadêmicos (contexto dos resultados/efeitos) e manifestações de profissionais da educação que atuam na rede pública estadual de São Paulo (contexto da prática). A investigação procura problematizar também como as estratégias políticas são criadas e recriadas, tanto do ponto de vista dos regulamentadores quanto dos problematizadores. Os principais resultados desta investigação permitem constatar, a partir da análise dos múltiplos contextos, como tal política influencia carreiras, práticas e concepções dos profissionais da educação da rede pública paulista, atuando como mecanismo de controle e padronização. Foi possível confirmar, ainda, a hipótese de que são muitos os atores que ressignificam e reinterpretam a política de Promoção por Mérito, porém, não são os profissionais da educação os atores mais influentes neste processo

Text in Afrikaans / Hierdie verhandeling fokus op persoonlikheid. selfaktualisering en toesighouersvaardighede. as voorspellers van toesighouersukses. Persoonlikheid en selfaktualisering word vanuit die dimensionele en humanistiese persoonlikheidsteoriee en toesighouersvaardighede vanuit die bestuurpsigologie beskryf. 'n Psigometriese toetsbattery is saamgestel uit drie instrumente wat onderskeidelik persoonlikheid (16 PF Vraelys), selfaktualisering (Persoonlike Orientasie-inventaris) en toesighouersvaardigheid (Posmandjie) evalueer. Vir die doel van hierdie navorsing, is toesighouersukses (volgens prestasiebeoordeling), die afhanklike veranderlike terwyl persoonlikheid. selfaktualisering en toesighouersvaardigheid die onafhanklike veranderlikes is. Die psigometriese toetsbattery is gebruik om te bepaal of daar 'n verband bestaan tussen: a) persoonlikheid. selfaktualisering en toesighouersvaardigheid onderling b) persoonlikheid. selfaktualisering en toesighouersvaardigheid. en prestasie c) persoonlikheid, selfaktualisering en toesighouersvaardigheid gesamentlik, en prestasie deur die formulering van statistiese kombinasies. Die resultate is weergegee en die nulhipoteses aanvaar of verwerp waarna die resultate bespreek is. Hierna is die gevolgtrekking geformuleer dat die gekombineerde statistiese kombinasies of gedeeltes van die drie psigometriese instrumente saam gebruik kan word om toesighouersukses te voorspel. / This dissertation focuses on personality. self-actualisation and supervisory skills as predictors of supervisor success. The dimensional and humanistic personality theories were used to describe personality and self-actualisation while supervisory skills were explained in the context of management psychology. A psychometric battery was compiled consisting of three instruments to evaluate personality (16 PF Questionnaire). self-actualisation (Personality Orientation Questionnaire). and supervisory skills (In-basket Exercise) respectively. In this research supervisory success is the dependent variable. and personality, self-actualisation and supervisory skills the independent variables. The psychometric battery were used to determines if any correlation exists between: a) personality, self-actualisation and supervisory skills b) personality, self-actualisation and supervisory skills. and performance. c) personality, self-actualisation and supervisory skills combined and performance through the formulation of statistical combinations. The results were provided. interpreted and discussed. The conclusion was reached that the statictical combination or parts of the three psychometric instruments combined could be used to predict supervisory success. / Industrial and Organisational Psychology / M. Com. (Bedryfsielkunde)

In the diploma thesis I was dealing with the issue of food safety in the Czech Republic and labeling of meat products. In the practical part were carried out two surveys, public opinion poll and survey of proper labeling of meat products. Opinion polls were attended by 462 consumers and analysis of proper labelling was subjected to 489 meat products in select retail chains in Prague. Survey results of labeling of meat products were not very positive, but can be expected to improve, as well as enhancing food safety.

In this thesis, I explore the impact and effectiveness of clinical supervision provided by external clinical supervisors, on workers from a variety of practice backgrounds in a residential rehabilitation centre, in the AOD sector. This thesis uses the framework of social work supervision, as defined by Kadushin (1985; 2002), with the administrative, educative and supportive elements. The research focuses closely on the latter two elements. For this purpose, I employ qualitative research methods, via a triangulation of methods, being guided by Participatory Action Research (PAR) and then conducting semi-structured interviews and focus groups as well as acting as a participant observer, to gather the data. The data was analysed using grounded theory. This research was based upon a clinical supervision project that was fully funded and provided free clinical supervision by external supervisors, providing both individual and group supervision, for a period of 10 months. There were a total of 16 respondents with varied roles and training backgrounds as well as an additional six supervisors, interviewed throughout different stages of the project. The various roles undertaken by me throughout the research process provided essential viewpoints on supervision, as well as the place of boundaries and need for support. The power of such a large scale intervention is discussed and ultimately highlights and identifies the particular benefits of supervision in this research arena. This thesis places clinical supervision in the context of workforce development in the Alcohol and Other Drug (AOD) sector. Thus, while this research elucidates a number of benefits and the factors involved with this experience, the clear separation of other modalities such as training, mentoring and Critical Incident debriefing are seen as integral additional avenues of support and professional development. This research concludes also with what the difficulties and hindrances were for people to continue with regular ongoing clinical supervision, and warrants the argument for interminable supervision in this setting. This research points to an overall paucity of literature on efficacy studies, especially in the AOD context in Australia. This research significantly adds to this dearth and examines the factors unique to the AOD sector in Australia, as well as what factors make for effective supervision. The particular impact of external supervisors and group supervision are explored, which underwrites the forwarded concept of a customised supervision for this setting. By making explicit in this research what the efficacy is on those new to supervision, it provides greater clarity for future studies. A number of recommendations are proposed as result of this research. New definitions of the supportive function of supervision and of clinical supervision are forwarded, as is a new look at the evolving history of social work supervision. This thesis highlights the impact of external supervisors and the unique contribution they offer.

The research describes how post-training supervisory support enhances training transfer in the private sector. Transfer of training principles were identified, after which the participants were interviewed to determine which transfer of training criteria were used by supervisors to enhance training in the work environment. The study population for this research was comprised of call centre supervisors and call centre agents from a company in the private sector in Gauteng Province, South Africa. The study methodology involved qualitative interviews and document reviews. Themes and sub-themes were identified from the data collected. The findings of the study reflected how post-training supervisory support enhances transfer of training. Recommendations were provided that could have a significant impact on organisations’ approach towards ensuring successful transfer of training to the work environment. Suggestions for further studies were made. The study concludes by suggesting a transfer of learning strategy aimed at enhancing transfer to the work environment that should be implemented by organisations. / Adult Basic Education (ABET) / M. Ed. (Adult Education)