819 resultados para 350103 Auditing and Accountability


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Após escândalos em gestão como o caso da Enron, Parmalat e Xerox, as boas práticas da Governança Corporativa são consideradas uma ferramenta de auxilio na gestão, exigindo que a organização tenha mais transparência, equidade, responsabilidade corporativa e prestação de contas. Mediante a isto, este trabalho de pesquisa tem como objetivo principal verificar as práticas da governança corporativa que são praticadas em empresas de capital fechado consideradas pequenas e médias (PME`s) no segmento de portaria e limpeza e, se as boas ou algumas destas práticas trazem geração de valor para as organizações. Essa pesquisa será realizada nas cidades de Santo André, São Bernardo e São Caetano do Sul, Estado de São Paulo. A justificativa para este projeto de pesquisa se dá pelo fato de existir carência de estudos medindo diretamente as práticas de governança corporativa em empresas de serviço (PME s) e também porque a taxa de mortalidade entre as empresas prestadoras de serviços segundo dados do IBGE (2008) é considerada alta devido a vários fatores, sendo um em especial, mensurado como deficiência do gestor. A governança corporativa trata diretamente do controle interno e a gestão de risco da organização (MOTTA, SILVEIRA E BORGES 2006), portanto as falhas gerencias podem ser minimizadas com a adoção desta prática. As informações foram obtidas através de survey de questionários a partir de gestores das empresas estudadas previamente mapeados e escala com dados primários e quantitativos. Os resultados apresentaram que existe uma relação com a Governança Corporativa e Desempenho nas empresas da amostra. Os construtos responsabilidade corporativa, prestação de contas e transparência tiveram maior significância enquanto equidade apresentou sentido inverso com o desempenho.(AU)

Relevância:

100.00% 100.00%

Publicador:

Resumo:

In 2013, many public education reform efforts in the United States of America center on testing and accountability. Recent data revealed that teachers have the single greatest in-school impact on student learning; however, the methods to assess teacher effectiveness are widely criticized for not holding teachers accountable and, consequently, are experiencing significant legislative attention. In 2010, Colorado passed Senate Bill 10-191: The Great Teachers and Leaders Act to improve student learning by revising teacher and principal evaluations, including linking them to student learning data, and eradicating tenure. Teachers, administrators, and policymakers hold critical roles in the implementation of this bill, yet little is known about how members of each group perceive their respective roles in the implementation. This explanatory sequential mixed methods study was designed to gather perception data from these three groups, through surveys and interviews. Data revealed that teachers and administrators do not have similar perceptions of many matters related to teacher evaluations, education reform, and the implementation of Senate Bill 10-191 (SB 191). The data also revealed that teachers and administrators expected they would agree on these matters. These collective findings led to multiple recommendations, such as the need for increased dialogue between teachers and administrators about their own perceptions of education reforms.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Government transparency is imagined as a public good necessary to a robust democracy. Consistent with that vision, Congress enacted the Freedom of Information Act (FOIA) to allow oversight and accountability of governmental activities. No actors are more central to the design than journalists, who were not only the prime intended users, but who were intimately involved in crafting the law itself. But this democracy-enhancing ideal is at odds with FOIA’s reality: at some agencies, commercial — not public — interests dominate the landscape of FOIA requesters. This Article provides the first in-depth academic study of the commercial use of FOIA, drawing on original datasets from six federal agencies. It uses these agencies as case studies to examine the way that businesses derive profit-making value from free or low-cost federal records. Remarkably, these datasets also reveal a cottage industry of companies whose entire business model is to request federal records under FOIA and resell them at a profit. Information resellers are not isolated occurrences, but rather are some of the most frequent FOIA requesters — often submitting hundreds or even thousands of requests a year — at a variety of federal agencies. Commercial users certainly have legitimate information needs, but, as this Article demonstrates, the volume and character of the current commercial use of FOIA undermines its efficacy as a transparency tool. Private businesses in essence receive a substantial subsidy without any corresponding public good, all while draining agency resources that might otherwise be used to respond to FOIA requests that serve its central oversight and accountability aims. Moreover, information resellers have become the de facto locus for federal records for whole industries, effectively privatizing an important public function. Counter-intuitively, limiting commercial requesting will not solve this problem. Instead, this Article proposes a targeted and aggressive policy of requiring government agencies to affirmatively disclose sets of records that are routinely the subject of FOIA requests — a surprisingly large number of the documents sought by commercial requesters. By meeting information needs in a more efficient manner that is available equally to all, affirmative disclosure will enable federal agencies to reclaim public records from the private market and free up resources to better serve FOIA requests that advance its democratic purpose.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Government transparency is imagined as a public good necessary to a robust democracy. Consistent with that vision, Congress enacted the Freedom of Information Act (FOIA) to allow oversight and accountability of governmental activities, imagining the prime intended users to be journalists. But this democracy-enhancing ideal is at odds with FOIA’s reality: at some agencies, commercial—not public—interests dominate the landscape of FOIA requesters. This Article provides the first in-depth academic study of the commercial use of FOIA, drawing on original datasets from six federal agencies. It documents how corporations, in pursuit of private profit, have overrun FOIA’s supremely inexpensive processes and, in so doing, potentially crowded out journalists and other government watchdogs from doing what the law was intended to facilitate: thirdparty oversight of governmental actors. It also reveals a cottage industry of companies whose entire business model is to request federal records under FOIA and resell them at a profit, which distorts the transparency system even further. Counterintuitively, limiting commercial requesting will not solve this problem. Instead, this Article proposes a targeted and aggressive policy of requiring government agencies to affirmatively disclose sets of records that are the subject of routine FOIA requests—a surprisingly large number of the documents sought by commercial requesters. By meeting information needs in a more efficient manner that is available equally to all, affirmative disclosure will enable federal agencies to reclaim public records from the private market and free up resources to better serve FOIA requests that advance its democratic purpose.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The new European Commission has signalled that it will work to create a ‘capital markets union’. This is understood as an agenda to expand the non-bank part of Europe’s financial system, which is currently underdeveloped. The aim in the short term is to unlock credit provision as banks are deleveraging, and in the longer term, to favour a more diverse, competitive and resilient financial system. Direct regulation of individual non-bank market segments (such as securitisation, private placements or private equity) might be useful at the margin, but will not per se lead to significant capital markets development or the rebalancing of Europe’s financial system away from the current dominance by banks. To reach these goals, the capital markets union agenda must be broadened to address the framework conditions for the development of individual market segments. Six possible areas for policy initiative are, in increasing order of potential impact and political difficulty: regulation of securities and specific forms of intermediation; prudential regulation, especially of insurance companies and pension funds; regulation of accounting, auditing and financial transparency requirements that apply to companies that seek external finance; a supervisory framework for financial infrastructure firms, such as central counterparties, that supports market integration; partial harmonisation and improvement of insolvency and corporate restructuring frameworks;and partial harmonisation or convergence of tax policies that specifically affect financial investment.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Introduction. The European Union has long seen the use of enlargement as a means to transform its neighbours. For many of the 2004 enlargement countries, membership was a means to open economically and politically. For Malta and Cyprus, established democracies with extensive trade links across Europe, EU membership still had the capacity to transform their political and economic systems and hence the need, a decade on, to take stock. With this in mind and conscious that the EU political system has often raised concerns over legitimacy and accountability, attention is increasingly being focused on how the complexities of the EU political system, and the role national governments play in that system, impacts the legitimacy and accountability of the domestic political system, in particular the functioning of the national parliament. To this end, this paper will analyse how the Maltese Parliament has been impacted by membership and seek to establish whether there has been a significant alteration in its ability to hold the national executive to account.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The outbreak of the Arab Spring and the unrest, revolution and war that followed during the course of 2011 have forced the EU to acknowledge the need to radically re-think its policy approach towards the Southern Mediterranean, including in the domain of migration. Migration and mobility now feature as key components of High Representative Catherine Ashton’s new framework for cooperation with the region (Partnership for Democracy and Shared Prosperity), while the EU has declared its intention to strengthen its external migration policy by setting up “mutually beneficial” partnerships with third countries – so-called ‘Dialogues for Migration, Mobility and Security’ – now placed at the centre of the EU’s renewed Global Approach to Migration and Mobility (GAMM). However, the success of this approach and its potential to establish genuine cooperative partnerships that will support smooth economic and political transformation in North Africa hinge on the working arrangements and institutional configurations shaping the renewed GAMM at EU level which has long been marked by internal fragmentation, a lack of transparency and a predominance of home affairs and security actors. This paper investigates the development of the Dialogues for Migration, Mobility and Security with the Southern Mediterranean in a post-Lisbon Treaty institutional setting. It asks to what extent has the application of the Lisbon Treaty and the creation of an “EU Foreign Minister” in High Representative Ashton, supported by a European External Action Service (EEAS), remedied or re-invigorated the ideological and institutional struggles around the implementation of the Global Approach? Who are the principal agents shaping and driving the Dialogues for Migration, Mobility and Security? Who goes abroad to speak on the behalf of the EU in these Dialogues and what impact does this have on the effectiveness, legitimacy and accountability of the Dialogues under the renewed GAMM as well as the wider prospects for the Southern Mediterranean?

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Traditionally political knowledge was regarded as an important potential outcome for civic education efforts. Most of the currently available research, however, tends to focus on non-cognitive goals, despite the fact that studies repeatedly have shown that political knowledge is an important resource for enlightened and engaged citizenship. In this article, we investigate whether civic education contributes to political knowledge levels. The analysis is based on the Belgian Political Panel Survey, a two year panel study among 2,988 Belgian late adolescents. The analysis shows that experiences with group projects at school contribute significantly to political knowledge levels two years later on. Furthermore, we can observe an interaction effect as those who are already most knowledgeable about politics, gain most from these group projects. Classes about politics, on the other hand, did not have an effect on knowledge levels. In the discussion, it is argued that civic education can have strong cognitive effects, but that these effects are not always related to classical civic education efforts.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

"September 2007"

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Presents an overview of the wind energy industry and discusses potential future wind energy development in Illinois.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

"December 2005."

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Latest issue consulted: Fiscal year 2007.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Title from cover.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

"February 2010."

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Copyrighted in 2008 by Moody's Analytics.