Univ., Diss.--Mannheim, 2003.

Submitted by Bernardo Fajardo (bguelber@hotmail.com) on 2012-03-26T16:00:03Z No. of bitstreams: 1 FAJARDO, B.A.G.. Viagem ao centro da denúncia. 2012.pdf: 1378603 bytes, checksum: 0bf0c516a5a411a835dc44c4cf5a7599 (MD5) / Approved for entry into archive by ÁURA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2012-03-30T12:57:48Z (GMT) No. of bitstreams: 1 FAJARDO, B.A.G.. Viagem ao centro da denúncia. 2012.pdf: 1378603 bytes, checksum: 0bf0c516a5a411a835dc44c4cf5a7599 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-04-02T13:11:09Z (GMT) No. of bitstreams: 1 FAJARDO, B.A.G.. Viagem ao centro da denúncia. 2012.pdf: 1378603 bytes, checksum: 0bf0c516a5a411a835dc44c4cf5a7599 (MD5) / Made available in DSpace on 2012-04-02T13:11:21Z (GMT). No. of bitstreams: 1 FAJARDO, B.A.G.. Viagem ao centro da denúncia. 2012.pdf: 1378603 bytes, checksum: 0bf0c516a5a411a835dc44c4cf5a7599 (MD5) Previous issue date: 2012-03-13 / The accounting frauds represent a great loss for the global economy in both the public and private sectors, thus highlighting the social damage caused by them. In this regard, several studies have shown that the act of whistleblowing are a major mechanism for detecting fraud in organizations. Inspired by Taylor and Curtis (2010), this study aims to identify the influence of personal, organizational and professional 'layers of workplace' in individual intention to report a fraudulent situation which he has known. It should be noted, however, the inclusion of a 'social layer' as well as consideration of the peculiar aspects of Brazilian culture in the development of hypotheses. For operationalization of the layers were used latent variables collected through a questionnaire answered by 124 accountants. To measure the influence in intention to report was used a Structural Equation Model (SEM) estimated by the method of Partial Least Squares (PLS). The results confirmed the importance of layers influence on the potential whistleblower behavior. It is noteworthy, especially the importance of social layer, which, influences the intention to report in two ways, directly and in a mediation effect to professional layer. The organizational layer does not affect significantly the intent to report. It is interest to highlight the great relevance of personal layer. These facts corroborate some of the main features of Brazilian culture, as the prevalence of informal and personal relationships rather than formal and the influence of moral ambiguity. / As fraudes contábeis representam uma grande perda para a economia global tanto na esfera pública quanto privada, destacando, assim, os prejuízos sociais ocasionados por elas. Nesta perspectiva, diversas pesquisas têm demonstrado que as denúncias são um dos principais mecanismos de detecção de fraudes nas organizações. Inspirado em Taylor e Curtis (2010), o presente trabalho tem como objetivo identificar a influência das 'camadas' pessoal, organizacional, profissional na intenção individual em denunciar uma situação fraudulenta que o mesmo tenha conhecimento. Ressalta-se, porém, a inclusão de uma 'camada social', bem como a consideração de aspectos peculiares da cultura brasileira na elaboração e análise das hipóteses. Para operacionalização das camadas foram utilizadas variáveis latentes coletadas por meio de um questionário respondido por 124 contabilistas. Para mensuração da influência na intenção em denunciar foi utilizado um Modelo de Equação Estrutural (SEM) estimado pelo método dos Mínimos Quadrados Parciais (PLS). Os resultados obtidos confirmaram a importância das camadas de influência no comportamento do eventual denunciante. Destaca-se, principalmente, a importância da camada social, a qual, além de influenciar diretamente de forma significativa a Intenção de Denunciar, também media o impacto da camada profissional. A camada organizacional não afeta de forma significante a intenção de denunciar. Nota-se, também o grande impacto causado pela camada pessoal. Tais fatos corroboram alguns dos principais traços da cultura brasileira, como a prevalência de relações informais e pessoais em detrimento de relações formais, além de identificar os traços da ambiguidade moral.

Submitted by Urszula Gabriela Lagowska (ula.lagowska@gmail.com) on 2016-03-29T19:51:45Z No. of bitstreams: 1 Show_me_the_money_and_I_will_bring_you_the_head_-_U_Lagowska(1).pdf: 965926 bytes, checksum: f678dee083c9e832405aec1318d7a819 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2016-03-29T20:04:02Z (GMT) No. of bitstreams: 1 Show_me_the_money_and_I_will_bring_you_the_head_-_U_Lagowska(1).pdf: 965926 bytes, checksum: f678dee083c9e832405aec1318d7a819 (MD5) / Approved for entry into archive by Maria Almeida (maria.socorro@fgv.br) on 2016-04-14T14:20:32Z (GMT) No. of bitstreams: 1 Show_me_the_money_and_I_will_bring_you_the_head_-_U_Lagowska(1).pdf: 965926 bytes, checksum: f678dee083c9e832405aec1318d7a819 (MD5) / Made available in DSpace on 2016-04-14T14:20:44Z (GMT). No. of bitstreams: 1 Show_me_the_money_and_I_will_bring_you_the_head_-_U_Lagowska(1).pdf: 965926 bytes, checksum: f678dee083c9e832405aec1318d7a819 (MD5) Previous issue date: 2016-02-05 / Though many of those who decided to report wrongdoings in their organizations were able to tell their stories (e.g. Bamford, 2014, Armenakis 2004), it is fair to say that there is still much left to uncover. The paper aims to contribute to the literature in three ways. First, it provides preliminary evidence that the wrongdoing linked with individual financial loss leads to higher whistleblowing rate. Secondly, it shows how the experience of anger is related to the higher likelihood to report the wrongdoer but only if the wrongful act is perceived as a cause of one’s financial loss. Finally, the paper establishes first steps for the future development of an experimental procedure that would enable to predict, and measure whistleblowing behavior in the lab environment.

Made available in DSpace on 2015-12-06T23:47:16Z (GMT). No. of bitstreams: 0 Previous issue date: 2007 / Introdução: O fortalecimento da cidadania reforça os instrumentos de defesa dos direitos individuais. Os atuais modelos de atenção à saúde minimizam a comunicação entre médicos e pacientes. Cresce o número de queixas formalizadas contra atitudes médicas. É grande o impacto social dessas denúncias. Faltam estudos, no Brasil, que lhes dêem significado. Objetivo: Este trabalho pretende quantificar e qualificar as reclamações apresentadas ao Conselho Regional de Medicina do Estado de Goiás contra médicos ali inscritos. Método: Estudo descritivo, retrospectivo, sobre as denúncias formalizadas em Goiás, entre 2000 e 2006. Leitura interpretativa da evolução processual das queixas ajuizadas no CREMEGO e cálculo da eficácia das ações dali decorrentes. Resultado: Foi significativa a flutuação na freqüência de reclamações entre 2000 e 2006, no Estado de Goiás; 62% das queixas alegaram incompetência do profissional e inadequada relação médico/paciente. O número de queixas contra as especialidades de Cirurgia Plástica e Ortopedia representam 50% das queixas em relação a todos os especialistas. Houve 73 denúncias contra quatro profissionais da cirurgia plástica e um médico foi denunciado 49 vezes. Em 60% dos casos a denúncia foi feita por pessoa física. Discussão: Foram considerados improcedentes 17% das denúncias e 35% das restantes se transformaram em processos éticos (10% arquivados); O julgamento levou à advertência e censura em alguns casos e suspensão (5%) e cassação do exercício profissional (3%). Mais de 90% dos casos anuais foram resolvidos. Conclusão: O problema tem sido abordado com eficácia e eficiência, apesar de imperfeições na gestão do banco de dados, que impedem algumas análises qualitativas da questão. / Introduction: The strengthening of citizenship reinforces the instruments to defend the individual rights. The health care models currently used minimize the communication between doctors and patients. The number of formal complaints against attitudes of doctors has been increasing. The social impact of these accusations is great, but there is lack of studies in Brazil and in the state of Goiás to make them meaningful. Objective: This work was intended to quantify and qualify the complaints presented to the Regional Medical Council of the state of Goiás against medical acts. Methodology: Descriptive, retrospective study of the denouncement formally registered in the state of Goiás between 2000 and 2006; interpretative reading of the processual evolution of the complaints formalized in the Regional Medical Council of the state of Goiás and calculation of the efficacy of the actions resulting from this. Results: The variation in the complaint frequency between 2000 and 2006 was not high; 62% of the complaints concerned professional incompetence and inadequate doctor–patient relationship. The number of complaints regarding plastic surgery and orthopedics corresponded to 50% of the ones related to specialists. There were 73 charges against four plastic surgeons and one doctor was denounced 49 times. In 60% of the cases the accusations were made by individuals. Discussion: The Regional Medical Council considered 17% of the charges groundless and 35% of the remaining accusations turned into ethical processes (10% of which were filed). The Regional Medical Council session resulted in admonition and censure in some cases, suspension (5%), and cancelation of the register to practice medicine (3%). Over 90% of the annual cases were solved. Conclusion: This problem has been effectively and efficiently approached, in spite of imperfections in data base management, which prevents qualitative analyses of this matter. / BV UNIFESP: Teses e dissertações

The unauthorised disclosure of official information has caused embarrassment to successive governments regardless of political affiliation. At times, the disclosure of highly important documents pertaining to national security has reportedly caused immeasurable harm to the defence of the realm and damaged international cooperation. The protection of national security may however be used as a shield behind which malpractice can occur. Use of the Official Secrets Acts to prosecute Crown Servants for the unauthorised disclosure of information damaging to the reputation of government has proved controversial. Crown servants operate in an environment whereby a relationship of trust and loyalty is paramount to the running of government in a democratic society. Crown servants, however, remain in a unique position to witness acts of malpractice or maladministration. When other checks and balances fail, the Crown servant is faced with the unenviable prospect of allowing the malpractice to continue or to blow the whistle. This thesis provides an assessment of the existing officially prescribed mechanisms for Crown servants to blow the whistle and the position of the Crown servant as a journalistic source. It considers Crown servants in the Civil Service and is extended to provide two distinct case studies of servants in the UK intelligence community and members of the UK armed forces. This thesis critically evaluates the available whistleblower procedures alongside the current mechanisms used to hold the government and its departments to account, concluding that there are significant gaps in the current processes. Comparative analysis of other jurisdictions is used to bolster understanding with the objective of providing a number of key recommendations to provide strong, viable, alternatives to unauthorised disclosures.

Corporate environmental social and governance (ESG) reporting is becoming subject to increased scrutiny by regulators, investors and public. This dissertation will contribute to several research streams in the extant literature. This dissertation is the first to show the impact of employee environmental values and attitudes on reporting and whistleblowing decisions, making contributions to accounting, management, whistleblowing and environmental psychology literatures. Next, it is among the first to examine the role of the identity of ESG assurance provider in ESG reporting context. Further, it is among the first to examine the impact of SEC assurance mandate and the value of assurance over ESG information, thus contributing to audit literature. Using experimental methodology, I examine how ESG report assurance, ESG report assurance provider, ESG issue type, and environmentalism as a personality factor influence employee decisions to accede to a supervisory request to misrepresent ESG information, to report management's actions to a corporate hotline, to post information about management wrongdoing on social media, to switch jobs, and to judge ESG misreporting actions as unethical. The results indicate that (1) employee personality factor environmentalism impacts their ESG reporting decisions; (2) pro-environmental employees are more likely to whistleblow when assurance is not mandated, and they judge management actions to be more unethical when assurance is required; (3) under pressure to misreport ESG information, employees are more likely to switch jobs and judge management actions significantly more unethical, when they are dealing with quantitative data (as opposed to qualitative data), and when ESG assurance is provided by a consultant (versus an auditor); (4) pro-environmental employees do not differentiate between the issues impacting financial statements or ESG report only, whereas, employees with low-level environmentalism judge management actions to be more unethical when facing ESG issue with immediate impact to financial statements as opposed to an issue impacting ESG report only; (5) older employees (over 35) with low-level environmentalism are more likely to post information on social media when dealing with an environmental issue as opposed to a social issue; and (6) majority of participants (57%) perceive ESG misreporting to be a widespread phenomenon.

Made available in DSpace on 2015-07-22T20:49:50Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-11-24. Added 1 bitstream(s) on 2015-08-11T03:26:09Z : No. of bitstreams: 1 Publico-12681a.pdf: 1321581 bytes, checksum: 85bbbf686d62af12b61dc5d7adb5690e (MD5). Added 1 bitstream(s) on 2015-08-11T03:26:09Z : No. of bitstreams: 2 Publico-12681a.pdf: 1321581 bytes, checksum: 85bbbf686d62af12b61dc5d7adb5690e (MD5) Publico-12681b.pdf: 1614881 bytes, checksum: 1cca2373c4ad763f74a3ae45292b5727 (MD5) / A construcao do social tem inicio na familia e sua ampliacao se realiza no decorrer do processo educacional. Falar do social e falar de cidadania, de direitos e deveres que sao postos e vivenciados a cada dia. Nesse processo de construcao do social e preciso se alimentar para viver, mas nao qualquer alimento. E sim uma alimentacao promotora de saude. Nada mais completo entao do que trabalhar a promocao da saude no ambito educacional. Para isso o Brasil tem um Programa com mais de 55 anos: Programa Nacional de Alimentacao Escolar (PNAE), com uma trajetoria historica cuja participacao social tem permitido que a alimentacao adequada seja praticada como direito da populacao e tambem na ampla vertente educacional que o Programa proporciona. O PNAE, para ser executado, conta com a participacao social de acompanhantes e fiscalizadores do Programa. E, uma das formas que a sociedade tem para sinalizar a execucao do PNAE sao as denuncias que chegam de todo o pais trazendo informacoes que nao foram estudadas a fundo. Considerando esse cenario, as denuncias foram tomadas como objeto desta pesquisa. Assim, este trabalho tem como objetivo principal investigar as denuncias produzidas no escopo do PNAE e recebidas pelo FNDE (Fundo Nacional de Desenvolvimento da Educacao), no ano de 2008. Este estudo foi desenvolvido tendo por base os documentos relativos ao ano de 2008, identificados como ¡°Denuncias ao Programa Nacional de Alimentacao Escolar¡±. Fizeram parte desse corpus cartas, emails, oficios, relatorios remetidos ao FNDE por cidadaos, profissionais em geral, conselhos, sindicatos e demais atores sociais. Adotou-se uma abordagem que permitiu quantificacao, bem como analise qualitativa com o objetivo de dar significado as dificuldades de atendimentos a populacao escolar no que se refere a alimentacao, embora o PNAE disponha de mecanismos de monitoramento. A analise quantitativa foi apresentada por frequencias e porcentagens e a analise qualitativa foi evidenciada a partir dos documentos das denuncias que chegam ao PNAE, por meio de analise de conteudo, segundo a modalidade tematica. O Brasil, na voz dos cidadaos, reclama de problemas na alimentacao escolar na seguinte ordem: Gestao, Alimentacao, Nutricionista, Conselho de Alimentacao do Escolar (CAE) e Instalacoes. A gestao inadequada reflete diretamente a falta e/ou a baixa qualidade da alimentacao escolar. Os resultados por regiao mostram que a maior frequencia de denuncias se refere a Regiao Nordeste, seguida pelas regioes Sudeste, Norte, Centro-Oeste e Sul. Outro ponto que fica claro e que atores como nutricionistas e CAE.s precisam ser mais amparados em termos de formacao/capacitacao, bem como nas suas estruturas de condicoes de trabalho. Um trabalho como este reflete o crescimento que a participacao social vem alcancando no Pais, a ponto de se ter um retrato Brasil na otica do detentor de direito do PNAE. E a sociedade representada como cidadaos denunciantes dos problemas vivenciados na execucao do PNAE. Fica claro que, se a educacao for colocada de maneira permanente/ continuada com todos os atores do PNAE, a administracao publica vai ganhar com parceiros atuantes no exercicio da cidadania. A gestao publica tem agora disponivel, tanto por Regioes como por Estados, informacoes acerca do olhar do usuario do PNAE oferecendo subsidios para acoes futuras, uma vez que, apos ter conhecimento da realidade denunciada, fica mais claro o caminho a seguir. / The construction of social well - being begins in the family an d expa nds through the educational process. When we talk about social well - being, we are talking about citizenship, about the rights and duties that are experienced every day. In this process of social well - being creation, it is necessary to eat , but not just any food – health - promoting food. Thus, there is nothing more basic than working for health promotion in the educational context. Brazil has had a program to accomplish this for more than 55 years: the Nationa l School Food Programme (PNAE). Over its history, social participation has guaranteed the right to a proper diet to the population at large as well as providing a wide - ranging education program . To achieve its goals, the PNAE relies on social participat ion in the schools as a way of monitoring the program . And one of the ways society participates in the running of PNAE is through complaints from around the country. These complaints provide information which has heretofore not been thoroughly studied. T he se complaints were thus taken as the object of this research. This study aims to investigate allegations arising within the scope of PNAE received by the FNDE (National Fund for Education Development) in 2008. This study was based on documents relating to 2008, identified as "Complaint s to the National School Food Program. " L etters, e - mails, reports submitted to the FNDE by citizens, members of professions in general, councils, unions and other social actors were part of the corpus . We adopted an approach that allowed both quantification and qualitative analysis in order to give meaning to the difficulties involved in providing food service to the school po pulation, although PNAE has monitoring mechanisms. The quantitative analysis was presented as frequenc ies and percentages and the qualitati ve analysis, which was based on the complaint documents arriving at PNAE, used thematic content ana lysis . Brazil ian citizens complain about school food problems in the following order : management, f ood, the nutritionis t, school food councils (CAEs) and f acilities. Poor management is directly reflected in the absence and / or the poor quality of school meals. Results by region show that the highest frequency of complaints came from the Northeast, followed by the Southeas t, North, Center - W est and South . It is also clear that actors such as nutritionists and CAEs need more support in terms of ttraining/education, as well as in the structure of their working conditions. A study lik e this one reflects the growth of social participation in the country, to the point of being a portrait of Brazil from the point of view of the PNAE stakeholder. S ociety is re presented by citizens pointing out the problems involved in carrying out PNAE. Clearly, if the permanent/ continuing educ ation of all PNAE stakeholders is emphasized, the public administration will gain active partners in the exercise of citizenship. P ublic managers now have i nformation from both the regional and state levels about the user's view of PNAE . This ca n provide support for future actions, since an awareness of the situation being complained about makes the way forward clearer . / TEDE / BV UNIFESP: Teses e dissertações

Cette thèse explore le phénomène de whistleblowing et comment il a été encadré, principalement du point de vue anglo-saxon, à travers des lectures proches de récits culturels et une vue critique sur l'érudition existante sur whistleblowing. À travers des lectures rapprochées d'une sélection de cas, la poursuite, l'importance et l'impact de la vérité apparaîtront comme le thème central dans les récits culturelles explorées, mais aussi les moments où la vérité est rendu impuissante, en raison de sa nature coercitive comme factualité. L'impuissance de la vérité vécue par les lanceurs d'alerte ("les whistleblowers") est ce qui relie d'autre part les récits culturels à l'art tragique. Les diseurs de vérité ne sont pas reconnus, et ils entrent dans un conflit tragique parce qu'elles révèlent des vérités qui ne sont pas pratiques pour les gens au pouvoir. En d'autres termes, les whistleblowers, en disant la vérité, cherchent à élargir l'espace épistémique dans la sphère publique et à tenir les gens et le pouvoir responsables. Cependant, ils sont continuellement négativement encadrés avec des métaphores conceptuelles qui obstruent la perception d'eux en tant que conteurs de la vérité. / This dissertation posits that whistleblowing is factual truth-telling, or truthful public denunciation. In scholarship, media, and in the popular perception of whistleblowing, the truth-claim is often overlooked, and in many occasions hampered by the dominant ways it is framed (e.g. as leak, which is explored among other frames as a problematic conceptual metaphor). Interestingly, the representation of the whistleblower is different in cultural narratives. Through close readings of a selection of cases, the pursuit, importance, and impact of truth will appear as the central theme in the explored plots, but also the moments where truth becomes impotent, due to its coercive nature as factuality - a process that furthermore connects whistleblowing with the idea of the tragic. Put differently, the special literary interest of narratives of whistleblowing is to turn ignorance into knowledge, knowledge into telling, and how the unraveling of truth becomes a reversal of fortune for the truth-teller who enters a particular tragic conflict. As frame, as narrative, and as a modern phenomenon of truthful public denunciation, whistleblowing offers particular moments of truth, often about moments of falsehood, and ultimately seeks to be a moment of impetus: for the public to restore justice, and for readerships and audience of narrative and dramatic configurations to choose or to distance themselves from multiple proposals of justice emplotted - not only ethical justice, but also epistemic, hermeneutical, and testimonial justice. In other words, whistleblowers, by telling the truth, seek to expand the epistemic space in the public sphere and hold people and power accountable.

The possibility to report misconduct at your workplace is fundamental in the public sector. Studies about employees who blow the whistle have been made before but not from the perspective of the manager and how they handle it and what kind of support they have. The meaning of this study is from a manager perspective, in this case school leaders, is to see what kind of support they have and what role the school leader has, if they are representing the teachers or the political administration. Based on different theories concerning whistleblowing and different kinds of official types and organizational models, this study intends to answer where school leaders see themselves in the borderland between working based on the Education Act and based on the Local Government Act and the economic rule that prevail. The study also deals with the power perspective based on the school leader’s role in the own organization’s hierarchy, both as the highest in command at its school unit and as subordinate to an administration/board/owner. In this study, seven school leaders and one person who is very familiar with how the administration works with issues concerning misconduct are interviewed. Based on the answers from those interviews, it has been possible to draw some conclusions and see several common denominates among the respondents, including that school leaders rely more on their own profession when it comes to problem management than using the administration’s/head office’s collective expertise. / Möjligheten att rapportera missförhållanden på sin arbetsplats är en grundläggande del i den offentliga verksamheten. Visselblåsning gjorda av medarbetare har varit föremål för studier tidigare men chefens perspektiv av att kunna hantera dem och stödet de får när det sker finns inte dokumenterat i samma utsträckning. Syftet är att utifrån ett chefsperspektiv, i detta fall skolledare, undersöka det stöd som finns och vilken roll som skolledare främst företräder, lärarkåren eller huvudmannen. Utifrån olika teorier som rör visselblåsning och olika typer av tjänstepersonstyper samt organisationsmodeller ämnar denna undersökning svara på vad skolledare ser sig själva som i gränslandet mellan att arbeta utifrån skollagen och utifrån kommunallagen och de ekonomiska regler som råder där. Undersökningen behandlar även maktperspektivet utifrån skolledarens roll i den egna organisationens hierarki, både som högst ansvarig på sin skolenhet och som underställd en förvaltning/nämnd eller styrelse/ägare. I denna undersökning intervjuas sju skolledare och en person som är insatt i hur förvaltningen arbetar med frågor som rör missförhållanden. Utifrån intervjuerna har det gått att dra slutsatser och se flera gemensamma nämnare hos respondenterna, bland annat att skolledare förlitar sig mer på den egna professionen när det kommer till problemhantering än att använda sig av förvaltningens/huvudkontorets samlade expertis.

Safe whistleblowing within companies could give a more transparent and open society, and keeping the whistleblower safe is key, this has led to a new EU Whistleblowing Directive requiring each organization with more than 249 employees to provide an internal channel for whistleblowing before 17 July 2022. A whistleblowing service within an entity should provide secure communication for the organization and its employees. One way to make whistleblowing more accessible is by providing a service for verbal reporting, for example by recording and sending voice messages. However, ensuring that the speaker is secure and can feel anonymous can be difficult since speech varies between individuals - different accents, pitch, or the speed of the voice are examples of factors that a speaker can be identified by. Common ways of voice anonymization, that you hear on the news for example, can often be backtracked or in other ways be deanonymized such that the speaker’s identity is revealed, especially for people who know the speaker. Today we have many developing technologies, such as machine learning, which could be used to greatly improve anonymity or deanonymization. However, greater anonymity is often costly with regard to the intelligibility and sometimes the naturalness of the voice content. Therefore, we studied and evaluated a number of anonymization methods with respect to anonymity, intelligibility, and overall user-friendliness. The aim of this was to map what anonymization methods are suitable for whistleblowing and implement proof of concepts of such an anonymizer. The results show differences between anonymization methods and that some perform better than others, but in different ways. Different methods should be selected depending on the perceived threat. We designed working proof of concepts that can be used in a whistleblowing service and present when respective solutions could be used. Our work shows ways for securer whistleblowing and will be a basis for future work and implementation for the host company Nebulr. / Säker visselblåsning inom företag skulle kunna ge ett mer transparent och öppet samhälle, och att hålla visselblåsaren säker är fundamentalt viktigt, varpå ett nytt EU-direktiv för visselblåsning har formats. Detta direktiv kräver att varje verksamhet med fler än 249 anställda tillhandahåller en intern kanal för visselblåsning före den 17 juli 2022. En tjänst för visselblåsning inom en verksamhet bör tillhandahålla trygg kommunikation för organisationen och dess anställda. Ett sätt att göra visselblåsning mer tillgängligt är genom att tillhandahålla en tjänst för muntligt rapportering, till exempel genom att spela in och skicka röstmeddelanden. Att se till att talaren kan känna sig anonym och trygg kan dock vara svårt eftersom tal skiljer sig mellan individer – olika dialekter, tonhöjd eller tempo är exempel på faktorer som man kan identifieras genom. Vanliga sätt att anonymisera rösten, som man till exempel hör på nyheterna, kan ofta spåras tillbaka eller på andra sätt deanonymiseras så att identiteten avslöjas, särskilt för personer som känner talaren. Idag har vi många teknologier som fortfarande utvecklas och förbättras i det växande området information och kommunikationsteknik, exempelvis maskininlärning, som kan användas för att förbättra anonymiteten. Men mer anonymitet kommer ofta på bekostnad av förståeligheten och ibland röstens naturlighet. Därför studerade och utvärderade vi olika anonymiseringsmetoder utifrån anonymitet, förståelighet och användarvänlighet överlag. Syftet med detta var att kartlägga vilka anonymiseringsmetoder som är lämpliga för visselblåsning och implementera proof of concepts av anonymiserare. Vårt resultat visar på skillnader mellan olika anonymiseringsmetoder och att vissa metoder presterar bättre än andra, men på olika sätt. Olika metoder bör användas beroende på den upplevda hotbilden och vad man eftersträvar. Vi skapade proof-of-concepts för de metoder vi undersökt och beskriver när och för vilka situationer som respektive metod skulle kunna användas. Vårt arbete visar hur man kan uppnå säkrare visselblåsning och kommer att ligga till grund för framtida utveckling och implementering för företaget Nebulr.