Despite the extensive research into teachers’ lives in recent decades, relatively little of it has focused on the experiences of motivated teachers. Past research has tended to focus upon the issue of retention in a profession that is dominated by regulation and performance measures. This thesis offers an original contribution to the field by exploring the experiences of established teachers who consider themselves to be motivated and who successfully navigate the tensions between the current education landscape and their personal values about teaching. The research provides insights into the complex context within which teachers work and the ways in which they manage this complexity. The methodology is grounded in the principles of adaptive theory which enables the analysis of subjective experience alongside analysis of pre-existing theories to reveal links between teachers’ actions and the structures and systems which affect them. As such, the research offers a new lens through which to consider the complex nature of teachers’ professional lives. The research consists of in-depth interviews with six teachers over the course of a year. The research findings reveal how successful teachers are able to adapt behaviours to negotiate tensions and take control of their own practice. The teachers in this study demonstrate curiosity and critical awareness of the issues in education that go beyond their daily practice. They have a deep understanding of their own values and the factors that influence them and are therefore able to position themselves within the profession and the organisation within which they work. This enables them to take positive action rather than merely cope with the challenges they face. The findings have implications for teacher training and development programmes and the ways in which they enable teachers to navigate and shape their own professional lives.

Despite the high profile nature of the interventions made by regulators after the global financial crisis, there have been few objective assessments of their success and of the orthodoxy of market failure analysis that underpins the rationale for taking action. This study addresses both literature gaps by developing a distribution landscape segment model to measure the success of an exemplar; the Retail Distribution Review (RDR). It also undertakes exploratory research to establish a basis for a diagnostic paradigm based on customer value rather than well established, but criticised, classical economic indicators. A “stock flow” based model was constructed to assess post-RDR levels of asymmetry, agency and trust. The absence of source data prompted a second exploratory phase of research into Trust as a welfare benefit, using customer focus groups and telephone surveys. An evidential basis for an alternative framework based on what consumers value, rather than how economists think is rational for them to act, was established. The model results indicated a landscape which is more complex than 2013, with competing interests transmuted rather than eradicated and information asymmetry growing rather than shrinking. The results support a view that interventions focussing on narrow “market” definitions do not reflect the complexity of human behaviour and are simply “squeezing the balloon”. The customer value research found that trust is complicated and related to several key “motivators”. These have underlying attributes which differ between socio economic groups, the financial objectives and whether customers have advisers. The conclusion reached is that an evidence based customer perspective should be at the heart of regulatory analysis, if public welfare is to be maximised. The study provides evidence of complexities and connectedness between actors and economic forces in the retail financial services landscape, cautiously supporting the literature on regulatory interventions as socio-technical assemblages. It argues that the customer value framework enriches the regulatory toolkit by forming a guard against intellectual capture and unintended consequences of shaping reality to fit a so-called perfect market model.

The thesis is a defence of an original position in the philosophy of action. It argues for a pluralist view of actions dubbed Strong Pluralism. One of the key questions of philosophy of action since the early 20th century has been taken to be 'What are actions'? In my thesis I argue that there is no single correct answer to this question. I put forward two positive claims which explain why this is so: 1. That 'action' is ambiguous and can mean either doing or thing done. 2. That not all doings fall into the same metaphysical category because they can have different constitutive structures: some of them are causings, some are events, and others are processes. I demonstrate in the thesis that these two claims can be held coherently, and I identify the resulting view as Strong Pluralism about action. The thesis divides into two parts. In the first part I lay out and offer a defence of the view in question and in the second I discuss how my pluralist view of relates to the three major types of views of action: events, causings, and process views. The first part of the thesis consists of three steps of the main argument of my thesis, each step outlined and argued for in a chapter. In the first chapter I offer an overview of the answers provided to the 'What is action'? question offered by philosophers in the last 80 years. I identify a trend common to these views to advance monist answers, that is, they offer views of action which are committed to 'action' meaning one thing and all actions fitting into the same metaphysical category. I argue that the monist answers are unsatisfactory and monism about actions cannot be maintained. In chapter two I offer an alternative to monism in the form of pluralism about actions. I defend pluralism by arguing that 'action' is ambiguous between doing and things done, and by showing that it is a as suitable substitute for monism. I provide an overview of the four most important ways in which the doing/thing done distinction has been made, and I suggest and defend a further version of it. In chapter three, I outline three possible pluralist views of actions, and defend the view which I call Strong Pluralism. Strong Pluralism is committed to the claims that there are both doings and things done, and that there are doings which have different constitutions from other doings, hence it is correct to think that some doings are events, some are causings, and some are processes. In the three chapters which constitute the second part of the thesis I engage successively with views which have claimed that actions are events, that they are causings, and that actions are processes. I argue in each chapter that there are doings which can be said to belong into the category discussed and I provide positive accounts and examples of when this is so. I offer a categorization of doings which helps us to decide which doings fall into the group of events, which into that of causings, and which into that of processes. Throughout these three chapters I critically discuss the most influential events, causings, and process views and point out several aspects in which they are too limiting or mistaken about doings. The view of doings and things done worked out in thesis helps to resolve long standing issues in the philosophy of action by clarifying what we take to be the object of explanation, knowledge, and evaluation when we discuss actions in ethics, philosophy of science, philosophy of mind, epistemology (esp. debates about knowledge of action) and other fields of philosophy. The view can have broader applications in the fields of moral psychology and cognitive science by helping to sharpen our account of what researchers are discussing when they are discussing actions.

No description available.

O objetivo deste estudo é demonstrar que as informações fornecidas pela Lei Orçamentária Anual de 2010 da Prefeitura da Cidade do Rio de Janeiro e pelos seus respectivos relatórios de execução orçamentária, referentes aos investimentos em obras e instalações da Secretaria Municipal de Educação não permitem ao cidadão avaliar a eficácia e a eficiência dos seus representantes; também é objetivo deste estudo demonstrar que as alterações realizadas na Lei Orçamentária Anual de 2010 da Prefeitura da Cidade do Rio de Janeiro, referentes aos investimentos em obras e instalações da Secretaria Municipal de Educação, podem prejudicar uma possível avaliação da eficácia e eficiência do gestor representante e, finalmente, este estudo também objetiva sugerir possíveis sugestões e recomendações para que a Lei Orçamentária Anual da Prefeitura da Cidade do Rio de Janeiro e os seus respectivos relatórios de execução orçamentária passem a fornecer as informações necessárias para o cidadão avaliar a eficácia e a eficiência dos seus representantes. Para alcançar tais objetivos, serão abordados conceitos como: a) estado democrático, para demonstrar o contexto onde acontece a relação entre os cidadãos e os seus representantes eleitos; b) orçamento público, para discutir a sua função como instrumento de controle entre os cidadãos e os seus representantes eleitos; c) avaliação de desempenho, para demonstrar a importância desta para o gestor e para o controle dos cidadãos; e d) teoria da agência, para discutir o conflito decorrente entre os cidadãos e os seus representantes eleitos, de forma a permitir uma nova perspectiva desta relação. Para desenvolver este estudo será utilizado o método de estudo de caso, por ser o mais indicado para esse tipo de pesquisa. O caso escolhido foi a parte da Lei Orçamentária Anual de 2010 da Prefeitura da Cidade do Rio de Janeiro e seus respectivos relatórios de execução orçamentária, referente aos investimentos em obras e instalações da Secretaria Municipal de Educação. / The aim of this study is to demonstrate that the information provided by the Annual Budget Law 2010 Town Hall of Rio de Janeiro and their respective reports on budget execution, related to investments in projects and facilities of the Municipal Department of Education does not allow to assess citizen the effectiveness and efficiency of its representatives, is also purpose of this study demonstrate that the changes made in the Annual Budget Law 2010 Town Hall of Rio de Janeiro, referring to investments in projects and facilities of the Municipal Department of Education, may adversely affect a possible assessing the effectiveness and efficiency representative of the manager and, finally, this study also aims to suggest some possible suggestions and recommendations to the Annual Budget Law of the City Hall of Rio de Janeiro and their reports of budget to spend to provide the information necessary to citizens evaluate the effectiveness and efficiency of its representatives. To achieve these objectives will be addressed concepts such as: a) democratic state, to show the context in which happens the relationship between citizens and their elected representatives; b) the public budget, to discuss its role as an instrument of control between citizens and their elected representatives; c) performance evaluation, to demonstrate the importance of this to the manager and the control of citizens; and d) agency theory, to discuss the conflict arising between citizens and their elected representatives, to allow a new perspective of this relationship. To develop this study will use the case study method because it is the most suitable for this type of research. The case chosen was part of the Annual Budget Law 2010 Town Hall of Rio de Janeiro and their reports of budget execution, related to investments in projects and facilities of the Municipal Education.

O objetivo deste estudo é demonstrar que as informações fornecidas pela Lei Orçamentária Anual de 2010 da Prefeitura da Cidade do Rio de Janeiro e pelos seus respectivos relatórios de execução orçamentária, referentes aos investimentos em obras e instalações da Secretaria Municipal de Educação não permitem ao cidadão avaliar a eficácia e a eficiência dos seus representantes; também é objetivo deste estudo demonstrar que as alterações realizadas na Lei Orçamentária Anual de 2010 da Prefeitura da Cidade do Rio de Janeiro, referentes aos investimentos em obras e instalações da Secretaria Municipal de Educação, podem prejudicar uma possível avaliação da eficácia e eficiência do gestor representante e, finalmente, este estudo também objetiva sugerir possíveis sugestões e recomendações para que a Lei Orçamentária Anual da Prefeitura da Cidade do Rio de Janeiro e os seus respectivos relatórios de execução orçamentária passem a fornecer as informações necessárias para o cidadão avaliar a eficácia e a eficiência dos seus representantes. Para alcançar tais objetivos, serão abordados conceitos como: a) estado democrático, para demonstrar o contexto onde acontece a relação entre os cidadãos e os seus representantes eleitos; b) orçamento público, para discutir a sua função como instrumento de controle entre os cidadãos e os seus representantes eleitos; c) avaliação de desempenho, para demonstrar a importância desta para o gestor e para o controle dos cidadãos; e d) teoria da agência, para discutir o conflito decorrente entre os cidadãos e os seus representantes eleitos, de forma a permitir uma nova perspectiva desta relação. Para desenvolver este estudo será utilizado o método de estudo de caso, por ser o mais indicado para esse tipo de pesquisa. O caso escolhido foi a parte da Lei Orçamentária Anual de 2010 da Prefeitura da Cidade do Rio de Janeiro e seus respectivos relatórios de execução orçamentária, referente aos investimentos em obras e instalações da Secretaria Municipal de Educação. / The aim of this study is to demonstrate that the information provided by the Annual Budget Law 2010 Town Hall of Rio de Janeiro and their respective reports on budget execution, related to investments in projects and facilities of the Municipal Department of Education does not allow to assess citizen the effectiveness and efficiency of its representatives, is also purpose of this study demonstrate that the changes made in the Annual Budget Law 2010 Town Hall of Rio de Janeiro, referring to investments in projects and facilities of the Municipal Department of Education, may adversely affect a possible assessing the effectiveness and efficiency representative of the manager and, finally, this study also aims to suggest some possible suggestions and recommendations to the Annual Budget Law of the City Hall of Rio de Janeiro and their reports of budget to spend to provide the information necessary to citizens evaluate the effectiveness and efficiency of its representatives. To achieve these objectives will be addressed concepts such as: a) democratic state, to show the context in which happens the relationship between citizens and their elected representatives; b) the public budget, to discuss its role as an instrument of control between citizens and their elected representatives; c) performance evaluation, to demonstrate the importance of this to the manager and the control of citizens; and d) agency theory, to discuss the conflict arising between citizens and their elected representatives, to allow a new perspective of this relationship. To develop this study will use the case study method because it is the most suitable for this type of research. The case chosen was part of the Annual Budget Law 2010 Town Hall of Rio de Janeiro and their reports of budget execution, related to investments in projects and facilities of the Municipal Education.

Made available in DSpace on 2016-04-25T16:44:35Z (GMT). No. of bitstreams: 1 050925_Dissertacao_Mestrado.pdf: 1633965 bytes, checksum: 3b80e733bfc1333e1ba73285b8237763 (MD5) Previous issue date: 2005-11-03 / With the evolution of the markets, above all from the globalization process on, investors started demanding more detailed information about the quality of the investments and financing carried out by banks and companies. The transparence and solidity of the information published by companies become essential elements so that corporate governance practices can be applied in an efficient way. The purpose of this work is to verify and analyze the stock prices behavior of the banks Bradesco, Itaú and Unibanco after the migration of their stocks to BOVESPA s Differentiated Corporate Governance Index (IGC, in Portuguese). This paper tries to clarify if the adoption of corporate governance practices, recommended by BOVESPA, has promoted growth in the stock prices of the researched banks. This work employs qualitative and quantitative methodologies and is based on statistical procedures, seeking to produce an assumption believed as true, because of the population researched from the sample of national banks. In this sense, this work researches three different aspects: the first one, related to a general evaluation of the situation of the researched banks as to their returns and general view of the market s performance; the second, related to the analysis of abnormal or extraordinary return rates of the prices of the stocks of the researched banks in relation to market indexes, Ibovespa and IGC; and finally the third aspect, through a multi-variable regression of stock prices of the researched banks in terms of value, performance and macro-economic variables. The results of this research demonstrate that it is not possible to assert that there was appreciation in value of the stocks of the researched banks (Bradesco, Itaú and Unibanco) after they migrated to BOVESPA s differentiated corporate governance levels. / Com a evolução dos mercados, principalmente a partir da globalização, os investidores passaram a demandar informações mais detalhadas sobre a qualidade dos investimentos e financiamentos realizados pelos bancos e pelas empresas. A transparência e solidez das informações publicadas tornam-se, então, elementos essenciais para que as práticas de governança corporativa sejam aplicadas de maneira eficaz. O objetivo desta dissertação é verificar e analisar o comportamento dos preços das ações dos bancos Bradesco, Itaú e Unibanco, após a inclusão no Índice de Ações com Governança Corporativa Diferenciada (IGC) da BOVESPA. Busca-se, assim, elucidar se a adoção das práticas de governança corporativa recomendadas pela BOVESPA acarretou em uma maior valorização no preço das ações dos bancos pesquisados. O trabalho de pesquisa desenvolvido é do tipo qualitativo e quantitativo e tem como base procedimentos estatísticos, buscando produzir uma proposição admitida como verdadeira em virtude da população pesquisada a partir da amostra considerada de bancos nacionais. Para tanto, esta dissertação investiga três aspectos: o primeiro, relacionado com uma avaliação geral sobre a situação dos bancos pesquisados em termos de seus retornos e uma visão geral do desempenho do mercado; o segundo, relacionado com a análise dos retornos anormais ou extraordinários dos preços das ações dos bancos pesquisados em relação aos indicadores de mercado, Ibovespa e IGC; e o terceiro e último, através de uma regressão multivariável do preço das ações dos bancos pesquisados em termos de variáveis de valor e desempenho e variáveis macroeconômicas. Os resultados obtidos neste trabalho mostraram que não é possível afirmar que ocorreu a valorização das ações dos bancos pesquisados, Bradesco, Itaú e Unibanco, após a adesão dos mesmos aos níveis diferenciados de governança corporativa da BOVESPA.

Made available in DSpace on 2016-03-15T19:25:30Z (GMT). No. of bitstreams: 1 Fabio Riberi PunsuvoADM2006.pdf: 590668 bytes, checksum: 08c4d3b2c0d1e789a62478fb8af2bfce (MD5) Previous issue date: 2006-08-08 / Fundo Mackenzie de Pesquisa / The corporate governance normally is related with the efforts undertaken for the organization, in the direction to search the monitoring of the potential conflicts of interest between the majority, minority and managing shareholders, through the establishment of rules of conduction and behavior. This work if inserts in a group of studies that it intends to revise the theory produced on the corporate governance and as this theory is understood by Brazilian pension funds. The work is organized in 5 chapters. The first chapter is introductory, disclosing in first plan the problem of research and the justifications that had motivated the author in the development of the subject matter. In chapter 2 the theoretical concerning is presented that is used as base for the development of the research, enclosing the available theory of the agency and mechanisms for the promotion of optimum alignment of interests. It presents the legal and institucional incentives (auto regulation) for the corporate governance. The law of the anonymous societies and the impacts in the corporate governance are identified to the main modifications in. The regulatory environment of the closed entities of complementary providence is evaluated (pension fund), evidencing that a great incentive promoted for the Secretariat of Complementary Providence exists so that the pension funds adopt good practical of corporate governance. Chapter 3 presents the methodology of the research. The determinative variable of the corporate governance, previously selected on the basis of the research academic, are related, based and defined operationally. Chapter 4 is dedicated the presentation and interpretation of the results of the research. A set of 34 regressions is used to evaluate the influence of diverse independent variable in the quality of the corporate governance of the companies of open capital. Later a new set of 18 models of regressions is processings, in order to evaluate the influence of the same independent variable in the influence of the stockhoding of the pension funds. The negative relation between the variable that measures the quality of the corporate governance and the stockhoding of the pension funds raises an important question. One has left of literature on governança suggests that the activism of the pension funds could take the companies to improve its mechanisms of governance. However, in a market where the stockhodings so are concentrated, as in Brazil, it seems to be reasonable the idea of that a corporate governance of quality can be substituted by a bigger stockhoding of the pension funds. The excess of common shares withheld by the shareholder inve rsely is related with the quality of the corporate governance. The stockhoding of the pension funds, the adhesion to the differentiated levels of corporate governance of the BOVESPA and the emission of ADRs had been the variable that had differentiated the quality of the corporate governance of the companies who had participated of the research. The use of new parameters of comparison for the pension funds - as the IGC and the ITAG - will be able to contribute in the diffusion of the corporate governance. The theoretical referencial discloses that the corporate governance requires the agreement of the potential conflicts that can occur between minority and majority. The delegation of the management third requires the inclusion of incentive mechanisms. The purpose is to motivate the manager of resources to take the investment decisions that better take care of the interests of the pension funds. The corporate governance can assist the institucional investors to watch over for the duty trustee to protect the plan of benefits and its participants. One expects that the presented results contribute for one better agreement of the politics of investments of the pension funds, as well as of the efforts that the companies must undertake to attract the resources of the pension funds as well as of other institucional investing potentials. / A Governança Corporativa está normalmente relacionada com os esforços empreendidos pela organização, no sentido de buscar o monitoramento dos potenciais conflitos de interesse entre os acionistas majoritários, minoritários e gestores, através do estabelecimento de regras de condução e comportamento. Este trabalho se insere em um grupo de estudos que pretende revisar a teoria produzida sobre a governança corporativa e como essa teoria é compreendida pelos fundos de pensão brasileiros. O trabalho está organizado em 5 capítulos. O primeiro capítulo é introdutório, revelando em primeiro plano o problema de pesquisa e as justificativas que motivaram o autor no desenvolvimento do tema. No capítulo 2 é apresentado o referencial teórico que é utilizado como base para o desenvolvimento da pesquisa, abrangendo a teoria da agência e os mecanismos disponíveis para a promoção do melhor alinhamento de interesses. Apresenta os incentivos legais e institucionais (auto regulação) para a Governança Corporativa. São identificadas as principais modificações na lei das sociedades anônimas e os impactos na governança corporativa. É avaliado o ambiente regulatório das entidades fechadas de previdência complementar (fundos de pensão), evidenciando que existe um grande incentivo promovido pela Secretaria de Previdência Complementar para que os fundos de pensão adotem boas práticas de governança corporativa. O capítulo 3 apresenta a metodologia da pesquisa. As variáveis determinantes da governança corporativa, previamente selecionadas com base na pesquisa acadêmica, são relacionadas, fundamentadas e definidas operacionalmente. O capítulo 4 é dedicado a apresentação e interpretação dos resultados da pesquisa. É utilizado um conjunto de 34 regressões para avaliar a influência de diversas variáveis independentes na qualidade da governança corporativa das empresas de capital aberto. Posteriormente um novo conjunto de 18 modelos de regressões são processados, a fim de avaliar a influência das mesmas variáveis independentes na influência da participação acionária dos fundos de pensão. A relação negativa entre a variável que mede a qualidade da governança corporativa e a participação acionária dos fundos de pensão levanta uma questão importante. Uma parte da literatura sobre governança sugere que o ativismo dos fundos de pensão poderia levar as empresas a melhorar seus mecanismos de governança. Entretanto, num mercado em que as participações acionárias são tão concentradas, como no Brasil, parece ser razoável a idéia de que uma governança corporativa de qualidade possa ser substituída por uma maior participação acionária dos fundos de pensão. O excesso de ações ordinárias detidas pelo acionista está inversamente relacionado com a qualidade da governança corporativa. A participação acionária dos fundos de pensão, a adesão aos níveis diferenciados de governança corporativa da BOVESPA e a emissão de ADRs foram as variáveis que diferenciaram a qualidade da governança corporativa das empresas que participaram da pesquisa. A utilização de novos parâmetros de comparação pelos fundos de pensão como o IGC e o ITAG poderão contribuir na difusão da governança corporativa. Para que a governança corporativa seja exercida de forma mais efetiva pelos investidores institucionais, é necessário ocorrer uma mudança no processo de investimento dessas entidades. O referencial teórico revela que a governança corporativa requer o entendimento dos potenciais conflitos que podem ocorrer entre minoritários e majoritários. A delegação da gestão a terceiros requer a inclusão de mecanismos de incentivo. A finalidade é motivar o gestor de recursos a tomar as decisões de investimento que melhor atendam os interesses dos fundos de pensão. A governança corporativa pode auxiliar os investidores institucionais a zelar pelo dever fiduciário de proteger o plano de benefícios e os seus participantes. Espera-se que os resultados apresentados contribuam para um melhor entendimento das políticas de investimentos dos fundos de pensão, bem como dos esforços que as empresas devem empreender para atrair os recursos dos fundos de pensão bem como de outros potenciais investidores institucionais.

Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag.  Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen. Den upplevda revisionsnyttan kunde analyseras genom att vi identifierade olika faktorer som anses påverka valet av att anlita revisor. Enligt studien kan vi inte påvisa någon åtskillnad angående revisionens upplevda nytta mellan etablerade och nyetablerade bolag. Studien visar indikationer på att faktorer som kunskapstillförsel, förbättring, försäkring, tradition, trygghet och legitimitet förklarar vad ägarna anser vara nyttan med revision. Vidare är dessa faktorer bidragande orsaker till att etablerade och nyetablerade bolag väljer att anlita en revisor. / The removal of the auditor requirement has led to the fact that a small company stands between hiring an auditor or not. The purpose of the study was to explore how the perceived usefulness of auditing affects the choice of hiring an auditor or not, for established and new established companies. The survey was conducted through a qualitative research method whose purpose was to gain an in-depth understanding of the factors that influence the above mentioned choice regarding established and new established companies. Through interviews, the study examined the factors the owners in both established and new established companies consider to affect the choice to hire auditor. The theoretical framework is based on agent theory, legitimacy theory, institutional theory and stakeholder theory. The framework is the basis for the collection of empirical data and the analysis. The perceived usefulness of hiring an auditor could be analyzed in that we identified various factors considered to influence the choice of hiring an auditor. According to the study, we can not show any distinction regarding auditing perceived benefit between established and newly established companies. The study shows indications that factors such as the supply of knowledge, improvement, insurance, tradition, security and legitimacy explains what the owners consider to be the benefits of auditing. Furthermore, these factors are contributing causes in why established and newly established companies choose to hire an auditor.

Univ., Diss.--Hohenheim, 2002.