The short arm of the law: judicial institutions and local governance in Brazil

This paper estimates the effect of judicial institutions on governance at the local level in Brazil. Our estimation strategy exploits a unique institutional feature of state judiciary branches which assigns prosecutors and judges to the most populous among contiguous counties forming a judiciary district. As a result of this assignment mechanism there are counties with nearly identical populations, some with and some without local judicial presence, which we exploit to impute counterfactual outcomes. Conditional on observable county characteristics, offenses per civil servant are about 35% lower in counties that have a local seat of the state judiciary. The lower incidence of infractions stems mostly from fewer violations of financial management regulations by local administrators, fewer instances of problems in project execution and project managment, fewer cases of non-existent or ineffective civil society oversight and fewer cases of improper handling of remittances to local residents.

Towards Integrated Governance of Landscape Development : The Swiss Model of Regional Nature Parks

Coherent regulation of landscape as a resource is a major challenge. How can the development interests of some actors (eg cable car operators and property developers) be reconciled with those of others (agriculture, forestry) and with conservation of biodiversity and scenic value? To help understand how the newly introduced Regional Nature Parks (RNPs) can improve the coherence of the regulation regime in Switzerland, we highlight current direct mechanisms for regulation of landscape as a resource (bans, inventories, subsidies) as well as indirect mechanisms (taking place through the regulation of the physical basis of landscapes, eg forest, land, and water planning policies). We show that RNPs are fundamentally innovative because they make it possible to manage and coordinate indirect strategies for appropriate regulation of resources at a landscape scale. In other words, RNPs enable organization of governance of landscape as a resource in a perimeter that is not necessarily restricted to administrative boundaries.

O Papel das Demonstrações Financeiras na Corporate Governance: O caso da Cabo Verde Telecom

O fenómeno da Corporate Governance tem vindo a ocupar um lugar importante na literatura moderna dada a sua importância no mercado global e competitivo em que vivemos. A partir do final dos anos 80, esta matéria ganhou um grande relevo devido ao aumento da participação activa dos investidores institucionais e pequenos investidores individuais nos mercados de capitais e sua crescente exigência por uma gestão mais rigorosa, transparente e que defende os interesses dos accionistas ou shareholders. Os grandes escândalos financeiros, envolvendo diversas empresas nos EUA e na Europa, que causaram prejuízos incomensuráveis ao mercado, despertaram a atenção do mundo para a relevância das boas práticas de Corporate Governance. O maior destaque para este tema aconteceu em 2002, após a ocorrência os escândalos com as multinacionais Enron, WorldCom, Parmalat, entre outros. Naturalmente, para os países em desenvolvimento, a qualidade da Corporate Governance local é de fundamental importância para o crescimento económico duradouro. Essa visão global e transversal da Corporate Governance veio acentuar a procura de soluções para o alinhamento dos interesses entre gestores e accionistas. A solução para os conflitos de agência e a melhoria dos mecanismos de gestão estão no cerne do debate sobre o tema. Este estudo faz uma análise das teorias da Corporate Governance, a sua evolução e importância e o papel das demonstrações financeiras como um dos elementos que suportam a boa Corporate Governance, aplicada na gestão de uma empresa cabo-verdiana – A CVTelecom. Pretende-se, assim, identificar os benefícios advindos da aplicação das boas práticas de Corporate Governace para a gestão da empresa e para a sociedade como um todo. A escolha da CVTelecom, operadora de telecomunicações, prende-se com dois aspectos fundamentais: i) ser a empresa privada que exerce maior impacto sobre a economia cabo-verdiana, empregando cerca de 1,3% do total dos trabalhadores do sector privado no País; ii) o crescimento da economia cabo-verdiana estar suportado, mais do que nunca, nas TIC, constituindo, por essa razão, num dos principais desafios do País. Concluiu-se que a CVTelecom, embora esteja localizada num país onde ainda não existe uma entidade com a responsabilidade de fazer a avaliação da gestão das empresas no quadro das normas que enformam a Corporate Governance, encontra-se bem encaminhada ao nível da implementação de normas e procedimentos que favoreçam uma boa Corporate Governance.

Technology Governance Board Information Technology Strategic Plan, 2006

The Technology Governance Board (TGB), established pursuant to Iowa Code Section 8A.204, developed and published this strategic information technology plan in December 2006. This plan contains the TGB's vision, mission, goals, and strategies that will lead the executive branch to an information technology infrastructure and policies that will enhance and unify the technology infrastructure to support business operations for electronic government, consistent with the vision of providing sustained support for “extraordinary customer service”.

Iowa Technology Governance Board Annual Report, January 8, 2007

This Technology Governance Board Annual Report provides information o the total annual executive branch information technology expenditures (hardware, software, and personnel) and estimates for the amount of technology spending to be requested for the succeeding fiscal year. The report contains a projection of technology cost savings, an accounting of the level of technology cost savings for the current fiscal year, and a comparison of the level of technology cost savings for the current fiscal year with that of the previous fiscal year. This report was produced in compliance with Iowa Code §8A.204(3a) and was submitted to the Governor, the Department of Management, and the General Assembly on January 8, 2007.

Iowa Technology Governance Board Annual Report, January 2, 2008

This Technology Governance Board Annual Report provides information on the FY05 – FY09 Information Technology Personnel Spending; FY05 – FY09 Technology Equipment and Services Spending; and FY05 – FY09 Internal IT Expenditures with the Iowa Communications Network and Department of Administrative Services - Information Technology Enterprise. The report also contains a projection of technology cost savings. This report was produced in compliance with Iowa Code §8A.204(3a) and was submitted to the Governor, the Department of Management, and the General Assembly on January 2, 2008.

Basic indicators for better governance in international sport (BIBGIS) : an assessment tool for international sport governing bodies

This working paper presents the Basic Indicators for Better Governance in International Sport (BIBGIS) as a tool to assess and measure the state of governance of international sport governing bodies. The working paper is organised as follows. We start by presenting different definitions of governance and some examples of principles of good governance in sport and critique them. We then introduce our approach which is based on a limited number of indicators divided among seven dimensions and apply it to the International Olympic Committee (IOC) and other international sport governing bodies. Although our approach can also be used to benchmark the governance of different sport organisations, we demonstrate that it faces limitations. We conclude with suggested next steps for future BIBGIS developments.

Corporate governance and corporate social performance

By integrating the agency and stakeholder perspectives, this study aims to provide a systematic understanding of the firm- and institutional-level corporate governance factors that affect corporate social performance (CSP). We analyze a large global panel dataset and reveal that CSP is positively associated with board independence, but negatively with ownership concentration. These results underscore the idea that the benefits of CSP do not flow to shareholders to the same extent as the costs and that the allocation of resources to CSP is lower when shareholders are powerful. Furthermore, these findings indicate that independent directors should be understood as agents in their own right, not only focused on defending shareholder interests. We also find that CSP is negatively related to investor protection and shareholder-oriented environments, while it is positively related to egalitarian environments. Finally, we jointly analyze firm-level drivers and institutional contexts.

Iowa Technology Governance Board Annual Report, January 12, 2009

This Technology Governance Board Annual Report provides information on the FY06 – FY10 Information Technology Personnel Spending; FY06 – FY10 Technology Equipment and Services Spending; and FY06 – FY10 Internal IT Expenditures with the Iowa Communications Network and Department of Administrative Services - Information Technology Enterprise. The report also contains a projection of technology cost savings. This report was produced in compliance with Iowa Code §8A.204(3a) and was submitted to the Governor, the Department of Management, and the General Assembly on January 12, 2009.

Iowa Technology Governance Board Annual Report, January 11, 2010

This Technology Governance Board Annual Report provides information on the FY07 – FY11 Information Technology Personnel Spending; FY07 – FY11 Technology Equipment and Services Spending; and FY07 – FY11 Internal IT Expenditures with the Iowa Communications Network and Department of Administrative Services - Information Technology Enterprise. The report also contains a projection of technology cost savings. This report was produced in compliance with Iowa Code §8A.204(3a) and was submitted to the Governor, the Department of Management, and the General Assembly on January 11, 2010.

Iowa Technology Governance Board Annual Report, January 10, 2011

This Technology Governance Board Annual Report provides information on the FY08 – FY12 Information Technology Personnel Spending; FY08 – FY12 Technology Equipment and Services Spending; and FY08 – FY12 Internal IT Expenditures with the Iowa Communications Network and Department of Administrative Services - Information Technology Enterprise. The report also contains a projection of technology cost savings. This report was produced in compliance with Iowa Code §8A.204(3a) and was submitted to the Governor, the Department of Management, and the General Assembly on January 10, 2011.

Rahmenmodell vs. Geschäftsmodelle. Werkstattbericht zur Governance und zur Profilierung von aFuE an den schweizerischen Fachhochschulen

Die in den 1990er Jahren geschaffenen Fachhochschulen der Schweiz sind verpflichtet, in allen angebotenen Fachbereichen "anwendungsorientierte Forschung und Entwicklung" (aFuE) zu betreiben. Sowohl die Fachhochschulen wie auch die Fachbereiche sind allerdings sehr heterogen. Dieser Werkstattbericht zeigt auf, wie die Fachhochschulen das gesetzlich für alle gültige Rahmenmodell in zwei typologisch unterschiedlichen Geschäftsmodellen umsetzen: In einem am ökonomischen Markt ausgerichteten Modell A und in einem am Wissenschaftssystem und an ,,gesellschaftlichen Problemfeldern" ausgerichteten Modell B. Die beiden Typen stehen in einem Spannungsverhältnis zueinander, sind aber zugleich auch mit ähnlichen Problemen konfrontiert.

Recherche-action et gouvernance clinique: l'exemple du projet "psychiatrie et migrants" du CHUV [Action research and clinical governance: the example of the project "psychiatry and migrants" at the Centre hospitalier universitaire vaudois]

Action research is a useful instrument for the organization health care and the clinical governance of psychiatric institutions. What this type of research offers can be illustrated by the cohort study of migrant patients without health insurance who consulted the Department of Psychiatry of the Vaudois university medical center (CHUV) in 2008. While giving greater visibilty to the psychological suffering and social distress of these patients, the study also enabled the authors to determine which clinical procedures were actually offered to these patients and the amount these procedures cost the department. The small number of cases that were identified as well as their uneven distribution amongst the different services of the department suggest that considerable efforts must still be made to improve access for this population to public psychiatric services.