Incorporating translation in qualitative studies : two case studies in education

Cross-language qualitative research in education continues to increase. However, there has been inadequate discussion in the literature concerning the translation process that ensures research trustworthiness applicable for bilingual researchers. Informed by the literature on evaluation criteria for qualitative data translation, this paper compares two different procedures for incorporating translation in education qualitative research to provide a clear depiction of the complexities involved in translating qualitative data and the strengths and weaknesses of each procedure. To maintain the trustworthiness of the qualitative research, it is necessary to minimise translation errors, provide detailed accounts of the translation process, involve more than one translator and remain open to scrutiny from those seeking to access the translation process. Taking into account the resource constraints often faced by novice qualitative researchers, this paper provides some strategies that can be employed in similar contexts.

University of Glasgow (qirdcsuog) at TREC Crowdsourcing 2011 : TurkRank-network-based worker ranking in crowdsourcing

For TREC Crowdsourcing 2011 (Stage 2) we propose a networkbased approach for assigning an indicative measure of worker trustworthiness in crowdsourced labelling tasks. Workers, the gold standard and worker/gold standard agreements are modelled as a network. For the purpose of worker trustworthiness assignment, a variant of the PageRank algorithm, named TurkRank, is used to adaptively combine evidence that suggests worker trustworthiness, i.e., agreement with other trustworthy co-workers and agreement with the gold standard. A single parameter controls the importance of co-worker agreement versus gold standard agreement. The TurkRank score calculated for each worker is incorporated with a worker-weighted mean label aggregation.

The organisational context of nursing care in stroke units: A case study approach

Background Internationally the stroke unit is recognised as the evidence-based model for patient management, although clarity about the effective components of stroke units is lacking. Whilst skilled nursing care has been proposed as one component, the theoretical and empirical basis for stroke nursing is limited. We attempted to explore the organisational context of stroke unit nursing, to determine those features that staff perceived to be important in facilitating high quality care. Design A case study approach was used, that included interviews with nurses and members of the multidisciplinary teams in two Canadian acute stroke units. A total of 20 interviews were completed, transcribed and analysed thematically using the Framework Approach. Trustworthiness was established through the review of themes and their interpretation by members of the stroke units. Findings Nine themes that comprised an organisational context that supported the delivery of high quality nursing care in acute stroke units were identified, and provide a framework for organisational development. The study highlighted the importance of an overarching service model to guide the organisation of care and the development of specialist and advanced nursing roles. Whilst multidisciplinary working appears to be a key component of stroke unit nursing, various organisational challenges to its successful implementation were highlighted. In particular the consequence of differences in the therapeutic approach of nurses and therapy staff needs to be explored in greater depth. Successful teamwork appears to depend on opportunities for the development of relationships between team members as much as the use of formal communication systems and structures. A co-ordinated approach to education and training, clinical leadership, a commitment to research, and opportunities for role and practice development also appear to be key organisational features of stroke unit nursing. Recommendations for the development of stroke nursing leadership and future research into teamwork in stroke settings are made.

Loading compliance of static load bearing exercises performed by transfemoral amputees fitted with an osseointegrated implant

Background To date bone-anchored prostheses are used to alleviate the concerns caused by socket suspended prostheses and to improve the quality of life of transfemoral amputees (TFA). Currently, two implants are commercially available (i.e., OPRA (Integrum AB, Sweden), ILP (Orthodynamics GmbH, Germany)). [1-17]The success of the OPRA technique is codetermined by the rehabilitation program. TFA fitted with an osseointegrated implant perform progressive mechanical loading (i.e. static load bearing exercises (LBE)) to facilitate bone remodelling around the implant.[18, 19] Aim This study investigated the trustworthiness of monitoring the load prescribed (LP) during experimental static LBEs using the vertical force provided by a mechanical bathroom scale that is considered a surrogate of the actual load applied. Method Eleven unilateral TFAs fitted with an OPRA implant performed five trials in four loading conditions. The forces and moments on the three axes of the implant were measured directly with an instrumented pylon including a six-channel transducer. The “axial” and “vectorial” comparisons corresponding to the difference between the force applied on the long axis of the fixation and LP as well as the resultant of the three components of the load applied and LP, respectively were analysed Results For each loading condition, Wilcoxon One-Sample Signed Rank Tests were used to investigate if significant differences (p<0.05) could be demonstrated between the force applied on the long axis and LP, and between the resultant of the force and LP. The results demonstrated that the raw axial and vectorial differences were significantly different from zero in all conditions (p<0.05), except for the vectorial difference for the 40 kg loading condition (p=0.182). The raw axial difference was negative for all the participants in every loading condition, except for TFA03 in the 10 kg condition (11.17 N). Discussion & Conclusion This study showed a significant lack of axial compliance. The load applied on the long axis was significantly smaller than LP in every loading condition. This led to a systematic underloading of the long axis of the implant during the proposed experimental LBE. Monitoring the vertical force might be only partially reflective of the actual load applied, particularly on the long axis of the implant.

Teollisuuden ja yhteiskunnan palveluksessa : Arkkitehti Bertel Liljequist (1885 - 1954) tuotantolaitosten suunnittelijana maailmansotien välisenä aikana

My thesis concerns the plans drawn up by architect Bertel Liljequist (1885 1954) for an industrial corporation and a city in Finland during the interwar years. These were two quite different clients: the Kymi Company operating in Kuusankoski and the City of Helsinki. My study includes the micro-examination of the wider social issues involved. That the industrial community and factories in Kuusankoski be constructed correctly in a way supporting corporate strategy was of primary importance for the company s operations. Through the planning process for Helsinki s abattoirs, I show how a city dealt with the twin problems of hygiene and increasing demand for food resulting from a growth in population. I clarify how society and its economic, political and class structures affected the practice of architecture and its expression in the built environment. I analyse how the different backgrounds and starting points of the clients affected the construction projects under study and architect Bertel Liljequist s work. In studying Liljequist as an industrial designer, I have considered it vital to ascertain the client s intentions and objectives within the framework of the prevailing social situation. I examine the meanings the client wished the architecture to express and also to communicate to those working in the factory and the area as well as to the workers living on company land. The social outlook of the owners and management of Kymi Company implicitly affected the appearance of the factory. A brick fairface for the factories was a safe and natural material at the beginning of the 1920s when taking into consideration the events of the 1918 Civil War. To have built a White factory in the style of a defence building would have been provocative. Outside the factory gates, however, the company supported White architecture. The company used the factory buildings to manifest its power and the dwellings to bind the workers and make them loyal to the company. Architecture was thus one way in which the company manifested its position as the higher and undisputed authority. The role of the City of Helsinki within the planning process was for its officials to provide expert opinions but also to arrange study trips for the architect and the abattoir s general manager. The city also decided on the standard of the design. The city s responsibility for the health of its inhabitants and the requirements of modern meat production can be seen in the minimal architecture and clear functionality of the plant. The architecture left no doubt about the trustworthiness of the modern city. Translation: Michael Wynne-Ellis

Young people's perceptions of the wood products industry : a relational view

The basis for this study was in poor attractiveness of the wood products industry among young people as a field to study and work in. The purpose was to produce new information of how to improve the relationship between young people and the wood products industry in order to better attract young people with different relational orientation. A survey was conducted among students of comprehensive schools and students of wood industry at vocational schools selected by systematic cluster sampling. The final sample consisted of 613 students. The study combined the theories and concepts of relationships, communication and trust of several disciplines. In addition, it applied theories of relationship marketing, stakeholders, publics, involvement and concepts of reputation and values. It studied the central relational elements in the form of antecedents, relationship state and its consequences. The study examined, how young people with different background and level of interest perceive wood industry as a field to study and work in from relational point of view, what are the central deficiencies in perceived relational elements and what are the public relations activities enhancing the relationship between wood industry and young people with less and high interest in the sector. The results indicate poor visibility of the wood industry among young people: unfamiliarity with the industry and unawareness of the opportunities to study in the field. It appeared that instead of increasing only information sharing, interactive communication in different forms is needed. The study also suggests that behaviors of the industry sector advancing perceived trustworthiness are of crucial importance. Moreover, the wood industry needs to pay attention to its behaviors and communication also among other stakeholder groups, especially the media, as reputation plays an important role in building up trust and satisfaction between young people and the sector. Finally, the less and highly interested young people were found to assess the relationship partly through different relational elements. In order to develop the relationship with highly interested young people they should be regarded clearly as future employees of the wood industry through activities affirming that they are desired and valued employees in the sector. Further, openness of information disclosure, whether concerning current situation or future prospects, seems to increase credibility and attractiveness of the wood industry. Highly interested young people were also found to appreciate socially responsible activities. The less interested young people seem to be insecure about the reliability of the wood industry as an employer, as well as, its ability and interest to invest in young people s skills. In addition,involvement in issues relevant for young people was found crucial in enhancing the relationship with the less interested young people.The conclusions of the study provide tools for enhancing the attractiveness of the wood industry among young people not only to the industry itself, but also to its advocates, teachers and student counselors of comprehensive and vocational schools, authorities and policy makers.

Pappi ja Raamattu : Suomen evankelis-luterilaisen kirkon pappien suhde Raamattuun

The Pastor and the Bible: Finnish Evangelical Lutheran Pastors Relationship with the Bible Since 1970s there has been extensive discussion in Finland about questions relating to the interpretation of the Bible. The themes of this discussion have focused on the trustworthiness and authority of the Bible, and the discussion has attracted participation not only from representatives of the Evangelical Lutheran Church of Finland but also from representatives of the academic community. The discussion has resulted in extensive publication on the relation of postmodern theology to the Bible. Despite this debate and the texts that have been produced, there is little empirical data on how Evangelical Lutheran pastors with theological education view the Bible. In the present study, 22 pastors of the Evangelical Lutheran Church of Finland were interviewed about how they defined their relationship with the Bible. The interview material was analyzed by means of data-based content analysis. The analysis showed, first, that the pastors viewed the Bible as a mirror of the spiritual growth that they had experienced in the past. Second, the Bible was viewed as a source in the interpretation of matters of faith. The third theme concerned the pastors key experiences in their relationship with the authority of the Bible. The time periods that were significant in defining pastors spiritual growth and past perspective on the Bible included childhood, youth, the period of theological education, and the time spent as a pastor. In childhood, the Bible was part of the spiritual atmosphere of the home, and parents and grandparents made a crucial contribution to the child s emerging view of the Bible. In childhood, the Bible was essentially the Old Testament and its exciting stories. In youth, reading the Bible became more personal, and the teachings of Jesus began to take on a more central role. In youth, most of the interviewees had strong experiences of faith and began to view the Bible as an absolute and divine source of dogma. The period of theological studies meant a change in their relationship with the Bible and particularly, revelation of the human aspects of the Bible. These changes were associated with a deepening of belief in the Bible and also a painful crisis in questions related to the trustworthiness of the Bible. For many of the interviewees, their relationship with the Bible changed also when they started their work as pastors. When faced with a call to work as a pastor, the interviewees created a synthesis of the secure faith that they had experienced in their childhood and the more critical views with which they had become acquainted during their theological education. Pastorhood meant the beginning of public teaching of the Bible. The interviewees felt that, in this new role, they discovered again - but now in a deeper sense - the trustworthiness in the bible that they had experienced during their childhood. Based on the interviewees experiences during the periods mentioned above, five different interpretations were formed regarding how the interviewed pastors viewed their past relationship with the Bible. These interpretations were detachment from literal interpretation of the Bible (1), changes in their relationship with the Bible arising from experiences of faith (2), a slow process during which their relationship with the Bible became more human (3), overcoming hardships (4), and no change in their relationship with the Bible (5). In interpretations 1-3, the past was described as a linear development and journey towards a more coherent relationship with the Bible. Interpretations 4-5, in turn, reflected a desire to detach oneself from the perspectives of linear development and change and, instead, emphasize the immutable and process-like nature of one s relationship with the Bible. Concerning the Bible as a source in matters of faith, a conspicuous aspect of the interviews was that all pastors wanted to disconnect themselves from a fundamentalistic view of the Bible, regarding this as an intellectually dishonest relationship with the Bible. On the other hand, none of the interviewees supported a totally relativist view of the Bible. Instead, all interviewees regarded the Bible as a vital source for both them and the Evangelical Lutheran Church. Between the two poles of extremely fundamental and extremely relativistic views, four different categories of viewing the Bible emerged from the interviews: absolute truth (a), a book about the message of salvation (b), a book about holiness and generous love (c), and a source of inspiration (d). The views in categories (a) and (b) emphasized the divine nature of the Bible. According to the pastors who expressed these views, the Bible contains a clear and trustworthy message of God. The views in categories (c) and (d), in turn, emphasized the human aspects of the Bible. The pastors who expressed these views regarded the Bible as a collection of books that was born in a specific historical and cultural context and includes material characteristic to this time. Due to the time-bound nature of the Bible, each generation has to update its view of the Bible. The views in categories (c) and (d) arose from human reality. Comparisons of the views in the different categories indicated that despite their obvious differences, they also shared some common features. The views in categories (a) and (d) shared the common feature of absoluteness, which was seen in category (a) as an emphasis on dogmatism and in category (d) as an emphasis on rationalism. The views in categories (b) and (c), in turn, shared the common feature of a flexible and dynamic relationship with the Bible. The key experiences that appeared to characterize pastors relationship with the authority of the Bible were a joy that arises from self-evidence, awakening to confusion, fear of openness, falling back upon paradoxes, and new confidence. These experiences reveal the circular nature of the process that was common to all interviewees interpretation of their relationship with the Bible. That is, the interviewees experiences of their relationship with the Bible seem to go through a circular process that is activated again and again in new life events. It is like a journey from self-evidence towards critical questions and again back to new confidence. The interview material showed, hence, that relationship with the Bible are characterized by a process that involves experiences of trust, questioning and new trust. The present study brings out the multifaceted reality of pastors relationship with the Bible. The study breaks down contradictions between conservative and liberal views of the Bible by showing how representatives of these opposing poles share commonalities in their attitudes. The study points to a close association between an individual s life history and his or her relationship with the Bible, and lays the groundwork for future studies to investigate the relation between personality and view of the Bible.

The influence of the elements of procedural justice and speed camera enforcement on young novice driver self-reported speeding

Road policing is an important tool used to modify road user behaviour. While other theories, such as deterrence theory, are significant in road policing, there may be a role for using procedural justice as a framework to improve outcomes in common police citizen interactions such as traffic law enforcement. This study, using a sample of 237 young novice drivers, considered how the four elements of procedural justice (voice, neutrality, respect and trustworthiness) were perceived in relation to two forms of speed enforcement: point-to-point (or average) speed and mobile speed cameras. Only neutrality was related to both speed camera types suggesting that it may be possible to influence behaviour by emphasising one or more elements, rather than using all components of procedural justice. This study is important as it indicates that including at least some elements of procedural justice in more automated policing encounters can encourage citizen compliance.

Corporate Brand Repositioning with CSR as the Differentiating Factor: A Study on Consumer Perceptions

Purpose – This research paper studies how the strategy of repositioning enables marketers to communicate CSR as their brand’s differentiating factor. It aims at understanding how consumer perceptions can be managed to generate brand value through corporate brand repositioning when CSR is the differentiating factor. The purpose of this paper is to answer the following research question: How can consumer perceptions be managed to generate brand value through corporate brand repositioning when CSR is the differentiating factor? The two research objectives were: 1. to build a model, which describes the different components of consumer perceptions involved in generation of brand value through repositioning when CSR is the differentiating factor, 2. to identify the most critical components in the context of the case company, IKEA for generation of brand value during the process of corporate brand repositioning Design/methodology/approach – This paper is based on the literature review covering the logic of brand value generation, repositioning strategy and consumer perceptions connected to CSR activities. A key concept of the positioning theory, the brand’s differentiating factor, was explored. Previous studies have concluded that desirability of the differentiating factor largely determines the level of brand value-creation for the target customers. The criterion of desirability is based on three dimensions: relevance, distinctiveness and believability. A model was built in terms of these desirability dimensions. This paper takes a case study approach where the predefined theoretical framework is tested using IKEA as the case company. When developing insights on the multifaceted nature of brand perceptions, personal interviews and individual probing are vital. They enable the interviewees to reflect on their feelings and perceptions with their own words. This is why the data collection was based on means-end type of questioning. Qualitative interviews were conducted with 12 consumers. Findings – The paper highlights five critical components that may determine whether IKEA will fail in its repositioning efforts. The majority of the critical components involved believability perceptions. Hence, according to the findings, establishing credibility and trustworthiness for the brand in the context of CSR seems primary. The most critical components identified of the believability aspect were: providing proof of responsible codes of conduct via conducting specific and concrete CSR actions, connecting the company’s products and the social cause, and building a linkage between the initial and new positioning while also weakening the old positioning. Originality/value – Marketers’ obligation is to prepare the company for future demands. Companies all over the globe have recognized the durable trend of responsibility and sustainability. Consumer´s worry about the environmental and social impact of modern lifestyles is growing. This is why Corporate Social Responsibility (CSR) provides brands an important source of differentiation and strength in the future. The strategy of repositioning enables marketers to communicate CSR as their brand’s differentiating factor. This study aimed at understanding how consumer perceptions can be managed to generate brand value through corporate brand repositioning when CSR is the differentiating factor.

Categorical Meteorological Products: Evaluation and Analysis

In meteorology, observations and forecasts of a wide range of phenomena for example, snow, clouds, hail, fog, and tornados can be categorical, that is, they can only have discrete values (e.g., "snow" and "no snow"). Concentrating on satellite-based snow and cloud analyses, this thesis explores methods that have been developed for evaluation of categorical products and analyses. Different algorithms for satellite products generate different results; sometimes the differences are subtle, sometimes all too visible. In addition to differences between algorithms, the satellite products are influenced by physical processes and conditions, such as diurnal and seasonal variation in solar radiation, topography, and land use. The analysis of satellite-based snow cover analyses from NOAA, NASA, and EUMETSAT, and snow analyses for numerical weather prediction models from FMI and ECMWF was complicated by the fact that we did not have the true knowledge of snow extent, and we were forced simply to measure the agreement between different products. The Sammon mapping, a multidimensional scaling method, was then used to visualize the differences between different products. The trustworthiness of the results for cloud analyses [EUMETSAT Meteorological Products Extraction Facility cloud mask (MPEF), together with the Nowcasting Satellite Application Facility (SAFNWC) cloud masks provided by Météo-France (SAFNWC/MSG) and the Swedish Meteorological and Hydrological Institute (SAFNWC/PPS)] compared with ceilometers of the Helsinki Testbed was estimated by constructing confidence intervals (CIs). Bootstrapping, a statistical resampling method, was used to construct CIs, especially in the presence of spatial and temporal correlation. The reference data for validation are constantly in short supply. In general, the needs of a particular project drive the requirements for evaluation, for example, for the accuracy and the timeliness of the particular data and methods. In this vein, we discuss tentatively how data provided by general public, e.g., photos shared on the Internet photo-sharing service Flickr, can be used as a new source for validation. Results show that they are of reasonable quality and their use for case studies can be warmly recommended. Last, the use of cluster analysis on meteorological in-situ measurements was explored. The Autoclass algorithm was used to construct compact representations of synoptic conditions of fog at Finnish airports.

A trust model for routing in MANETs: a cognitive agents based approach

Mobile ad hoc networks (MANETs) is one of the successful wireless network paradigms which offers unrestricted mobility without depending on any underlying infrastructure. MANETs have become an exciting and im- portant technology in recent years because of the rapid proliferation of variety of wireless devices, and increased use of ad hoc networks in various applications. Like any other networks, MANETs are also prone to variety of attacks majorly in routing side, most of the proposed secured routing solutions based on cryptography and authentication methods have greater overhead, which results in latency problems and resource crunch problems, especially in energy side. The successful working of these mechanisms also depends on secured key management involving a trusted third authority, which is generally difficult to implement in MANET environ-ment due to volatile topology. Designing a secured routing algorithm for MANETs which incorporates the notion of trust without maintaining any trusted third entity is an interesting research problem in recent years. This paper propose a new trust model based on cognitive reasoning,which associates the notion of trust with all the member nodes of MANETs using a novel Behaviors-Observations- Beliefs(BOB) model. These trust values are used for detec- tion and prevention of malicious and dishonest nodes while routing the data. The proposed trust model works with the DTM-DSR protocol, which involves computation of direct trust between any two nodes using cognitive knowledge. We have taken care of trust fading over time, rewards, and penalties while computing the trustworthiness of a node and also route. A simulator is developed for testing the proposed algorithm, the results of experiments shows incorporation of cognitive reasoning for computation of trust in routing effectively detects intrusions in MANET environment, and generates more reliable routes for secured routing of data.

QoS Aware Trust Metric based Framework for Wireless Sensor Networks

Wireless Sensor Networks have gained popularity due to their real time applications and low-cost nature. These networks provide solutions to scenarios that are critical, complicated and sensitive like military fields, habitat monitoring, and disaster management. The nodes in wireless sensor networks are highly resource constrained. Routing protocols are designed to make efficient utilization of the available resources in communicating a message from source to destination. In addition to the resource management, the trustworthiness of neighboring nodes or forwarding nodes and the energy level of the nodes to keep the network alive for longer duration is to be considered. This paper proposes a QoS Aware Trust Metric based Framework for Wireless Sensor Networks. The proposed framework safeguards a wireless sensor network from intruders by considering the trustworthiness of the forwarder node at every stage of multi-hop routing. Increases network lifetime by considering the energy level of the node, prevents the adversary from tracing the route from source to destination by providing path variation. The framework is built on NS2 Simulator. Experimental results show that the framework provides energy balance through establishment of trustworthy paths from the source to the destination. (C) 2015 The Authors. Published by Elsevier B.V.

Transtorno de pânico um estudo sobre as matrizes sociais de seu surgimento: a sociedade do risco e a construção contemporânea de bioidentidades

O transtorno de pânico é uma das questões preocupantes em termos de saúde coletiva. Pensamos que tal transtorno se configura como uma nova forma de adoecimento psíquico, categoria que tem penetrado em diferentes espaços sociais, e suas descrições vêm sendo incorporadas ao arcabouço identitário dos sujeitos. Problematizar as matrizes culturais da emergência e difusão deste transtorno, no campo da construção de subjetividade e de identidade, é o objetivo deste estudo. Na pós-modernidade, por um lado, nos centramos nas características do que se denomina sociedade de risco, (BECK, 1998) a qual gera sentimentos de imprevisibilidade, desenraizamento e desfiliação; por outro, juntamente com o desprestígio do ideal da interioridade, observa-se um recurso a se recorrer ao registro do corpo e da biologia como âncora subjetiva. (COSTA, 2005). Com a predominância de um cenário de incerteza e de risco permanente, cria-se uma atmosfera em que a previsibilidade e a confiabilidade são constantemente ameaçadas, Ou seja, o valor da confiança no registro da ontologia refere-se à existência de um ambiente suficientemente confiável e previsível para que os sujeitos experienciem uma constância dos ambientes de ação social e material circundante (WINNICOTT, 1963). Verificaremos, em meio a um cenário de risco ambiente, como o pânico emerge e é difundido com base em matrizes desviantes. O transtorno de pânico, pretensamente radicado no cérebro e determinado pela genética, parece ser uma das entidades às quais as pessoas aderem e ao redor das quais se agregam. Nesse sentido, defendendo que os tipos de patologia, nos quais se inclui o transtorno de pânico, podem servir também como redes de pertencimento, formas de sociabilidade que se organizam em torno de predicados físicos, tanto na esfera da normalidade quanto da patologia, entre as quais o corpo anatomofisiológico se destaca como fenômeno identitário, denominado por alguns autores de bioidentidade (ORTEGA, 2000). Humanizar o conceito transtorno de pânico, portanto, é afirmar que tais sintomas já conheceram outras utilizações. Entendendo o sujeito como um conjunto de crenças podem ser alteradas, revistas, repensadas, redimensionadas (COSTA, 1994). Ao sair da esfera da universalidade e essencialidade, típicas de classificações reducionistas no campo da psiquiatria, para a perspectiva de que existem jogos de linguagem diferentes para se referir ao pânico, percebemos que em vez de o transtorno de pânico existem os pânicos, ou seja, são plurais e diversificadas as diferentes gramáticas para se falar daquilo a que se reduz hoje essa classificação psiquiátrica.

Evidenciação de princípios de governança nos relatórios de auditoria elaborados pelo órgão de controle interno da Marinha do Brasil

O controle interno está associado ao contexto da governança das organizações. Na administração pública brasileira, compete aos Poderes Executivo, Legislativo e Judiciário a manutenção de um sistema de controle interno integrado, conforme previsto na Constituição Federal. Os aspectos relacionados à governança são contemplados na Teoria da Agência, em que a relação entre principal e agente é marcada pela assimetria de informações e pelos conflitos de interesse. O objetivo deste estudo é investigar a evidenciação de princípios de governança nos relatórios de auditoria elaborados pelo órgão de controle interno da Marinha do Brasil. Trata-se de pesquisa descritiva, documental e ex post facto, conduzida pelo método de estudo de caso no Centro de Controle Interno da Marinha (CCIMAR). Devido à quantidade de material disponibilizado pelo órgão, o estudo foi limitado à investigação dos relatórios de auditoria de avaliação da gestão de 2012, tendo as unidades auditadas sido previamente selecionadas pelo Tribunal de Contas da União (TCU). Em 2012, o CCIMAR produziu seis relatórios de auditoria de avaliação da gestão, representando, portanto, a amostra de conveniência desta pesquisa. Para orientar a investigação, definiu-se um quadro de referência contemplando e integrando os princípios de governança abordados pelos seguintes estudos: Cadbury Committee (1992); Nolan Committee (1995); Ministério das Finanças da Holanda Timmers (2000); IFAC (2001); ANAO (2003); OECD (2004); e IBGC (2009). Os princípios finalmente selecionados para investigação foram Accountability, Equidade, Integridade e Transparência, associados, respectivamente, às palavras-chave prestação (ões) de contas / prestar contas, tratamento justo, confiabilidade / fidedignidade das informações / dos dados e disponibilidade / divulgação das informações / dos dados, definidas pelos contextos dos significados destacados no quadro de referência. Sendo assim, os princípios e as palavras-chave formaram o referencial de análise para investigar os relatórios de auditoria e receberam tratamento quanti-qualitativo. Após exame das ocorrências dos princípios e das palavras-chave nos relatórios compulsados, os resultados indicaram que: (1) o princípio da Accountability estava associado ao cumprimento de prazos e formalidades legais requeridas nos processos de prestação de contas públicas; (2) o princípio da Equidade foi evidenciado, essencialmente, na perspectiva interna das unidades auditadas, sendo percebido nas recomendações que contemplavam a atuação mais consistente e efetiva dos respectivos conselhos de gestão no gerenciamento das organizações; (3) o princípio da Integridade foi abordado nos relatórios tanto como atributo pessoal (integridade moral) dos agentes públicos, quanto como característica necessária das informações reportadas nos documentos emitidos pelos órgãos públicos; e (4) a Transparência foi mencionada como o princípio que proporciona a diminuição da assimetria informacional entre os stakeholders, permitindo que tenham acesso às informações relevantes, tais como a aplicação dos recursos públicos destinados às organizações da Marinha do Brasil.