Rethinking What is Necessary in a Democratic Society: Militant Democracy and the Turkish State

Questions relating to contemporary understandings of democracy continue to preoccupy the academic landscape, from politics to law—how does one define democracy; is it necessary to recalibrate the concept of democracy to meet the exigencies of the current global security "crisis" and, following from this, how does one understand (and control) the democratic relationship of representation and accountability between citizen and state? Although those writing on the recalibration of democratic theory come from different points of departure, they often arrive at a similar conclusion; namely that this global era poses significant challenges to contemporary understandings of democracy. This article identifies and focuses on one challenge posed by the concept of “militant” democracy against the backdrop of the Turkish case.

ISO/IEC 27000, 27001 and 27002 for Information Security Management

With the increasing significance of information technology, there is an urgent need for adequate measures of information security. Systematic information security management is one of most important initiatives for IT management. At least since reports about privacy and security breaches, fraudulent accounting practices, and attacks on IT systems appeared in public, organizations have recognized their responsibilities to safeguard physical and information assets. Security standards can be used as guideline or framework to develop and maintain an adequate information security management system (ISMS). The standards ISO/IEC 27000, 27001 and 27002 are international standards that are receiving growing recognition and adoption. They are referred to as “common language of organizations around the world” for information security. With ISO/IEC 27001 companies can have their ISMS certified by a third-party organization and thus show their customers evidence of their security measures.

Professionalizing school governance: the disciplinary effects of school autonomy and inspection on the changing role of school governors

Since the 1980s, state schools in England have been required to ensure transparency and accountability through the use of indicators and templates derived from the private sector and, more recently, globally circulating discourses of ‘good governance’ (an appeal to professional standards, technical expertise, and performance evaluation as mechanisms for improving public service delivery). The rise of academies and free schools (‘state-funded independent schools’) has increased demand for good governance, notably as a means by which to discipline schools, in particular school governors – those tasked with the legal responsibility of holding senior leadership to account for the financial and educational performance of schools. A condition and effect of school autonomy, therefore, is increased monitoring and surveillance of all school governing bodies. In this paper, I demonstrate how these twin processes combine to produce a new modality of state power and intervention; a dominant or organizing principle by which government steer the performance of governors through disciplinary tools of professionalization and inspection, with the aim of achieving the ‘control of control’. To explain these trends, I explore how various established and emerging school governing bodies are (re)constituting themselves to meet demands for good governance.

A case study of a district's intended and unintended results connected to the implementation of a required ninth-grade algebra 1 strategic initiative

There is a long history of debate around mathematics standards, reform efforts, and accountability. This research identified ways that national expectations and context drive local implementation of mathematics reform efforts and identified the external and internal factors that impact teachers’ acceptance or resistance to policy implementation at the local level. This research also adds to the body of knowledge about acceptance and resistance to policy implementation efforts. This case study involved the analysis of documents to provide a chronological perspective, assess the current state of the District’s mathematics reform, and determine the District’s readiness to implement the Common Core Curriculum. The school system in question has continued to struggle with meeting the needs of all students in Algebra 1. Therefore, the results of this case study will be useful to the District’s leaders as they include the compilation and analysis of a decade’s worth of data specific to Algebra 1.

A sustenabilidade nas organizações: o papel e a importância da auditoria "verde" aos relatórios - Para uma auditoria integrada em linha com o relatório único

Mestrado em Auditoria

A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais

Mestrado em Auditoria

Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.

A Comparative Study on the Homeroom Teachers’ Perception of the School guidance in Korea and Finland

This study has four major purposes. First, it compares school guidance of homeroom teachers in Korea and Finland, in order to understand the reality of education, based on the teachers’ perceptions. Secondly, it also considers the topic within its historical, social, and cultural backgrounds, from a critical standpoint. Thirdly, it investigates the direction of the improvement of school guidance, based on the analysis of similarities and differences between Korea and Finland, with regards to the meaning, practice, and environmental factors of the school guidance. Lastly, the influential factors surrounding the school guidance are noted by analysing empirical data from a microscopic approach, and extending the understanding of it into a social context. As for the methods, it employs thematic analysis approach through 10 homeroom teacher interviews in the lower secondary schools. As a result, firstly, the teachers in both countries assumed similarly, that the role of the teacher was not only to teach the subject, but also to care about every aspects of the students’ development in their school life. In addition, they accepted the fact that school guidance became more significant. However, the school guidance became the top priority for the Korean teachers, while teaching subject is the main task for the Finnish teachers. Secondly, the homeroom teachers in both countries hoped to have a better working environment, to perform school guidance concerning education budget for the resources of school guidance, tight curriculum, and increasing the teachers’ tasks. Thirdly, the school guidance in Korea seemed to be influenced by social expectation and government demand, whereas, the Finnish teachers considered school guidance in more aspects of adjustment and academic motivation, rather than resolving the social problems. Fourthly, the Korean teachers perceived that the trust and respect from the society and home became weakened, also expressing doubts about the educational policies and the attitude of the government with regards to school guidance. On the other hand, the Finnish teachers believed that they were trusted and respected by the society. However, blurred lines in the roles and accountability between the homeroom teachers, home, and the society were also controversial among the teachers in both countries. To sum up, Finland needs to ameliorate the system and conditions for school guidance of the homeroom teachers. The consensus on the role and tasks of Finnish homeroom teachers for school guidance seem to be also necessary. Meanwhile, Korea should improve the social system and social consciousness of the teacher, school guidance, and schooling, preceding the reform of the education system or conditions.

Managing university records and documents in the world of governance, audit and risk: Case studies from South Africa and Malawi

There are enormous benefits for any organisation from practising sound records management. In the context of a public university, the importance of good records management includes: facilitating the achievement the university’s mandate; enhancing efficiency of the university; maintaining a reliable institutional memory; promoting trust; responding to an audit culture; enhancing university competitiveness; supporting the university’s fiduciary duty; demonstrating transparency and accountability; and fighting corruption. Records scholars and commentators posit that effective recordkeeping is an essential underpinning of good governance. Although there is a portrayal of positive correlation, recordkeeping struggles to get the same attention as that given to the governance. Evidence abounds of cases of neglect of recordkeeping in universities and other institutions in Sub-Saharan Africa. The apparent absence of sound recordkeeping provided a rationale for revisiting some universities in South Africa and Malawi in order to critically explore the place of recordkeeping in an organisation’s strategy in order to develop an alternative framework for managing records and documents in an era where good governance is a global agenda. The research is a collective case study in which multiple cases are used to critically explore the relationship between recordkeeping and governance. As qualitative research that belongs in the interpretive tradition of enquiry, it is not meant to suggest prescriptive solutions to general recordkeeping problems but rather to provide an understanding of the challenges and opportunities that arise in managing records and documents in the world of governance, audit and risk. That is: what goes on in the workplace; what are the problems; and what alternative approaches might address any existing problem situations. Research findings show that some institutions are making good use of their governance structures and other drivers for recordkeeping to put in place sound recordkeeping systems. Key governance structures and other drivers for recordkeeping identified include: laws and regulations; governing bodies; audit; risk; technology; reforms; and workplace culture. Other institutions are not managing their records and documents well despite efforts to improve their governance systems. They lack recordkeeping capacity. Areas that determine recordkeeping capacity include: availability of records management policy; capacity for digital records; availability of a records management unit; senior management support; level of education and training of records management staff; and systems and procedures for storage, retrieval and dispositions of records. Although this research reveals that the overall recordkeeping in the selected countries has slightly improved compared with the situation other researchers found a decade ago, it remains unsatisfactory and disjointed from governance. The study therefore proposes governance recordkeeping as an approach to managing records and documents in the world of governance, audit and risk. The governance recordkeeping viewpoint considers recordkeeping as a governance function that should be treated in the same manner as other governance functions such as audit and risk management. Additionally, recordkeeping and governance should be considered as symbiotic elements of a strategy. A strategy that neglects recordkeeping may not fulfil the organisation’s objectives effectively.

Contabilidade pública autárquica, estágio na Unus - contabilidade, consultadoria fiscal e empresarias Lda.

O presente relatório tem por base o estágio curricular realizado no âmbito do Mestrado em Contabilidade e Finanças, da Escola Superior de Tecnologia e Gestão do Instituto Politécnico de Bragança. O estágio decorreu durante o período de 1 de Dezembro de 2013 a 13 de junho de 2014, na empresa UNUS – Contabilidade, Consultadoria Fiscal e Empresarias Lda., com sede em Bragança e cuja atividade principal é a prestação de serviços de contabilidade e consultoria. Foram efetuadas diversas atividades ao longo deste período, podendo as principais resumir-se em tarefas de classificação, lançamento e arquivo, conferências e encerramento de contas, processamento de salários e obrigações sociais, prestação de contas de natureza fiscal, preenchimento das demonstrações financeiras exigidas e elaboração de relatórios de gestão. Ao longo do relatório pôde observar-se em detalhe as funções desenvolvidas na empresa. Assim, a estrutura deste relatório divide-se em quatro capítulos: no primeiro capítulo é elaborada uma caraterização da entidade de acolhimento; no segundo apresentam-se as tarefas desenvolvidas, suportadas nas mais importantes referências legislativas e esclarecimentos pertinentes; no capítulo terceiro faz-se um breve enquadramento teórico relacionado com contabilidade nas autarquias locais e a utilidade da informação financeira nas mesmas; por fim, no capítulo quarto, apresenta-se um estudo relacionado com a utilidade da contabilidade financeira nas Juntas de Freguesias do Distrito de Bragança. Os resultados do estudo permitem, de entre outros aspetos, concluir que os responsáveis das Juntas de Freguesia do Distrito de Bragança consideram que informação contabilística não influencia a sua tomada de decisões; os responsáveis que atribuem maior grau de importância á contabilidade na tomada de decisões, são aqueles que consideram que a informação contabilística influencia as suas tomadas de decisões; o grau de utilidade dos diferentes documentos contabilísticos não diferem em função do responsável ser da área de economia e gestão ou outra.

Drivers of revenues and expenses in higher-education non-profit institutions

Double Degree

Multi-Scale Governance of Sustainable Natural Resource Use—Challenges and Opportunities for Monitoring and Institutional Development at the National and Global Level

In a globalized economy, the use of natural resources is determined by the demand of modern production and consumption systems, and by infrastructure development. Sustainable natural resource use will require good governance and management based on sound scientific information, data and indicators. There is a rich literature on natural resource management, yet the national and global scale and macro-economic policy making has been underrepresented. We provide an overview of the scholarly literature on multi-scale governance of natural resources, focusing on the information required by relevant actors from local to global scale. Global natural resource use is largely determined by national, regional, and local policies. We observe that in recent decades, the development of public policies of natural resource use has been fostered by an “inspiration cycle” between the research, policy and statistics community, fostering social learning. Effective natural resource policies require adequate monitoring tools, in particular indicators for the use of materials, energy, land, and water as well as waste and GHG emissions of national economies. We summarize the state-of-the-art of the application of accounting methods and data sources for national material flow accounts and indicators, including territorial and product-life-cycle based approaches. We show how accounts on natural resource use can inform the Sustainable Development Goals (SDGs) and argue that information on natural resource use, and in particular footprint indicators, will be indispensable for a consistent implementation of the SDGs. We recognize that improving the knowledge base for global natural resource use will require further institutional development including at national and international levels, for which we outline options.

Les mouvances réglementaires entourant la profession comptable au lendemain de crises financières : propagation du discours néolibéral, production de mythes et gouvernance en silo

C’est en réponse aux plus récentes crises financières que plusieurs processus réglementaires – dont certains constituent les objets d’étude de cette thèse – ont été déployés pour concevoir et implanter diverses réformes « d’amélioration » au sein de la pratique professionnelle des auditeurs financiers. Tant la crise du début des années 2000 que celle de 2007-2008 auraient attiré de vives critiques à l’égard du travail des auditeurs et de leur contribution (prétendument défaillante) au sein du fonctionnement des marchés des capitaux. Considérant leur fonction de « chien de garde » qui est censée assurer, avant tout, la protection du public au sein de ces marchés, il semblait inévitable que leur travail soit, dans une certaine mesure, remis en doute à travers les processus de révision réglementaire mis en place. C’est ainsi que chacun des trois articles qui composent cette thèse offre une analyse de différents aspects – tels que la mise en place, le déroulement, la nature et la substance des discours et des résultats – liés à ces processus de révision réglementaire qui entourent la pratique professionnelle des auditeurs au lendemain des crises financières. En somme, en plus d’indiquer comment ces processus ne sont point à l’abri de controverses, les conclusions de cette thèse inciteront à ce qu’une attention sérieuse soit portée à leur égard afin de préserver le bienfondé de la profession des comptables et des auditeurs. Alors que, dans le premier article, il sera question d’illustrer l’infiltration (critiquable) d’un discours néolibéral au sein des débats qui entourent les processus de révision réglementaire dont il est question, dans le deuxième article, il sera question d’exposer, au sein de ces processus, un mécanisme de production de mythes prônant un certain statu quo. Par ailleurs, dans le dernier article, en plus de mettre en évidence le fait que les approches de gouvernance déployées à travers ces processus de révision réglementaire ne sont pas suffisamment englobantes, on pourra aussi prendre conscience de l’inféodation de l’expertise de l’audit face à son environnement (et plus précisément, face aux expertises de la normalisation comptable et de la financiarisation de l’économie). Sous un regard critique, et à travers des analyses qualitatives, chacun des articles de cette thèse permettra de remettre en question certaines facettes des processus réglementaires et institutionnels qui entourent le champ de la comptabilité et de l’audit.

Nursing Interventions in Prevention and Healing of Leg Ulcers: Systematic Review of the Literature

Aim: The purpose of this study was to define nursing interventions for patients with venous, arterial or mixed leg ulcers. Methodology: A survey was conducted in EBSCO (CINAHL Plus with Full Text, MEDLINE with Full Text), MedicLatina, Academic Search Complete, with full text articles, published between 2008/01/01 and 2015/01/31, with the following keywords: [(MM "leg ulcer") OR (wound care) OR (wound healing)] AND [(nursing) OR (nursing assessment) OR (nursing intervention)]. Results: The different leg ulcer etiologies require different therapeutic approach to prevention and treatment. Predictive factors were identified associated with healing: patient-centred care, interpersonal relationship, pain control, control of the exudate, education for health self-management, self-care, therapeutic compliance, implementation of guidelines, auditing and feedback on the practices. Conclusion: Evidence-based practice helps to improve efficiency, safety and quality of nursing care directed to people with leg ulcers or at risk of developing this type of wounds.