Investigation of Changes in Prescribed and Voluntary Job Roles in Community Service Delivery for People who have Intellectual Disabilities after the Implementation of the 3 Rs; Rights, Respect and Responsibility Project

The purpose of this thesis was to explore whether there is change in organizational citizenship behaviours in community agency staff following agency adoption of a rights - based service philosophy. Four community agency support staff were interviewed to investigate how residential care providers in services for persons who have intellectual disabilities describe their voluntary job related behaviours following training about human rights. The major finding was that the participants were actively engaged in displaying civic virtue, courtesy, and altruism discretionary behaviours. There was evidence of a post rights training shift in communication patterns with support staff reporting that they used language that prom,oted and advocated for human rights, and reported increased communication exchanges among persons supported by the agency, support staff and managers. Participants also suggested that the individuals they support asserted their rights more frequently and they were more active in their own life choices following rights training.

Corporate Social Responsibility, Corporate Governance, And Managerial Risk-Taking

This dissertation investigates the association between corporate social responsibility (CSR) and managerial risk-taking, as well as the differences in governance structure that affect this association. Using a sample of US public firms from 1995 to 2009, we find that firms with strong CSR records engage in higher risk-taking. Furthermore, we find that this relationship is robust when accounting for differences in governance structure and correcting for endogeneity via simultaneous equations modeling. Additional testing indicates that performance in the employee relations dimension of CSR in particular increases with risk-taking, while high firm visibility dampens the association between CSR and the accounting-based measures of risk-taking. Prior literature establishes that high managerial risk-tolerance is necessary for the undertaking of risky yet value-enhancing investment decisions. Thus, the main findings suggest that CSR, rather than being a waste of scarce corporate resources, is instead an important aspect of shareholder value creation. They contribute to the debate on CSR by documenting that corporate risk-taking is one mechanism among others through which CSR maps into higher firm value.

Rethinking Fiscal Decentralization Policies in Developing Economies: A Case Study of Ghana

This thesis invites geographers to pay more attention to public policy research by addressing the need to rethink fiscal decentralization policies in Ghana. By applying “Simandan’s wise stance in human geography” and “Grix’s building blocks of social research design”, I developed a conceptual framework that unites two incommensurable ontological and epistemological research positions in geography—the positive and normative positions. I used the framework to investigate two key research questions. First, does fiscal decentralization actually work in Ghana? Through quantitative analysis of empirical revenue and expenditure data (1994-2011) of local governments in Ghana, this study reveals significant issues of inefficiency, inequity, and unaccountability. Local governments generate less revenue, and therefore depend largely on central government transfers for developing their jurisdictions. Worse yet, these transfers are highly unpredictable in terms of amount and timing. Even though a multivariate regression analysis revealed that these transfers are apolitical, the actual disbursement formula tends to focus on equality instead of equity. Additionally, the unclear expenditure assignments in each locality make accountability difficult. In view of these problems, I addressed the question: why is fiscal decentralization held out as a good thing in Ghana? By drawing lessons from Foucault’s and Escobar’s critical discourse analysis, I traced a genealogy of Ghana’s fiscal decentralization. I found that the policy is held out as a good thing in Ghana because of the triangular operation of multiplicities of power, knowledge, and truth regimes at the local, national and international scale. I concluded that although nation-states remains a necessary causal link in fiscal decentralization policy process in Ghana, direct and indirect international involvement have profound effect on these policies. Therefore, rethinking fiscal decentralization involves acknowledging the complex intermingling effects that global, national, and local territories produce.

Método productivo de cálculo fiscal

Tesis (Maestría en Contaduría Pública) UANL

Propuesta de política fiscal relativa a la creación de el impuesto estatal sobre afectaciones al medio ambiente en el desarrollo de actividades petroleras en el Estado de Tabasco.

Tesis (Maestría en Contaduría Pública Especialidad en Impuestos) UANL .

Régimen de consolidación fiscal.

Tesis (Maestría en Contaduría Pública Especialidad en Impuestos) UANL

Breve estudio de la planeación fiscal.

Tesis (Maestría en Contaduría Pública) UANL

El federalismo fiscal y sus efectos en el estado de Nuevo León

Tesis (Maestría en Contabilidad) UANL

La coordinación fiscal en México: evaluación de la distribución de participaciones federales

Tesis (Maestría en Administración Pública) UANL

Política fiscal e industria en Monterrey (1940-1960)

Tesis (Maestría en Metodología de las Ciencias) UANL.

La defensa fiscal del contribuyente análisis crítico

Tesis (Maestro en Derecho Fiscal) U.A.N.L.

Ubicación y función del derecho fiscal en el marco jurídico mexicano (el derecho fiscal subrama del derecho tributario por Oscar Rebolledo Herrera

Tesis (Maestría en Derecho Fiscal) U. A. N. L.

La posmodernidad de la responsabilidad fiscal de los fedatarios [por] Myrna Elia García Barrera

Tesis (Maestría en Derecho Fiscal) U.A.N.L.

Evaluación del régimen fiscal de los programas de apoyo al comercio exterior por Héctor Javier García Martínez

Tesis (Maestría en Contaduria Pública con Especialidad en Impuestos) U.A.N.L.

La política fiscal y la complejidad del sistema tributario casual de la evasión fiscal

Tesis (Maestría en Contaduría Pública) U.A.N.L.