Accountability na outorga e renovação de contratos de radiodifusão : aumenta a demanda por participação social

A outorga e renovação de concessão, permissão ou autorização de serviço de radiodifusão sonora e de sons e imagens é um conjunto de decisões políticas do Poder Público que está no cerne da questão ou da problematização da comunicação no Brasil. O modelo adotado no Brasil desde cedo concentrou o poder concedente no Executivo Federal. Além de não haver uma forte accountability institucional, a população não é consultada durante o processo e não há mecanismos estabelecidos de fiscalização e controle social sobre o serviço prestado. Esse estudo tem por finalidade oferecer elementos para que se fortaleça a accountability, notadamente a social, para o exame das concessões à luz dos capítulos da comunicação na Constituição Federal. Levanta-se, como hipótese, a possibilidade de que seja falsa a dicotomia participação social versus liberdade de manifestação e de imprensa. A excessiva centralização ou a falta de participação social na outorga e renovação conduz a uma associação entre o poder concedente e os concessionários, permissionários e autorizados na radiodifusão. Os mecanismos de accountability multiplicar-se-iam com o que é chamado aqui de popularização do poder concedente e do poder concedido. E desses mecanismos poderia se servir o poder público ao examinar a eficiência e a eficácia dos "proprietários" da radiodifusão.

Papel do Contador, Transparência e Accountability em Organizações não-Governamentais: um estudo de caso no Rio de Janeiro

A presente pesquisa teve como objetivo conhecer e avaliar a contribuição do profissional contábil nas organizações do Terceiro Setor, para transparência e accountability. Para verificar se a gestão da organização pertencente ao Terceiro Setor desempenha suas atividades de forma transparente e accountable, realizou-se uma pesquisa exploratóriodescritiva em uma organização pertencente a esse setor denominada Viva Rio, que encontra-se sediada na cidade do Rio de Janeiro, onde foram realizadas entrevistas semiestruturadas. Os resultados da pesquisa apontam que a Contabilidade pode contribuir muito para essas organizações, principalmente pelo fato de essas entidades, diferentemente das demais organizações do primeiro e segundo setores, precisarem prestar contas aos mais diversos públicos. A organização pesquisada utiliza informações não financeiras e financeiras como ferramenta de auxílio à transparência e accountability, e ainda, os registros contábeis são contabilizados por projetos e por financiadores, o que gera acurácia e tempestividade na disponibilidade dessas informações aos seus interessados.

Study of sintered stainless steel fiber felt as gas diffusion backing in air-breathing DMFC

Adoption of a sintered stainless steel fiber felt was evaluated as gas diffusion backing in air-breathing direct methanol fuel cell (DMFC). By using a sintered stainless steel fiber felt as an anodic gas diffusion backing, the peak power density of an air-breathing DMFC is 24 mW cm(-2), which is better than that of common carbon paper. A 30-h-life test indicates that the degraded performance of the air-breathing DMFC is primarily due to the water flooding of the cathode. Twelve unit cells with each has 6 cm(2) of active area are connected in series to supply the power to a mobile phone assisted by a constant voltage diode. The maximum power density of 26 mW cm(-2) was achieved in the stack, which is higher than that in single cell. The results show that the sintered stainless steel felt is a promising solution to gas diffusion backing in the air-breathing DMFC, especially in the anodic side because of its high electronical conductivity and hydrophilicity. (C) 2004 Elsevier B.V. All rights reserved.

Irish Times coverage of Irish relief and development nongovernmental organisations, legitimacy and accountability, 1994-2009: analysis and implications for the role of nongovernmental organisations

The overall aim of this study was to investigate the extent to which and ways in which Irish relief and development nongovernmental organisations (NGOs) were linked with the concepts of legitimacy and accountability in Irish Times newspaper coverage between 1994 and 2009. This research was based on a quantitative content analysis of 215 Irish Times articles and the results were analysed using statistical methods. Key findings of the research included that NGO accountability received significantly more coverage than NGO legitimacy, "principal-agent" approaches to NGO accountability received significantly more coverage than "stakeholder" approaches to NGO accountability, and questioning of NGOs based on either their accountability or legitimacy was very limited. It is suggested that these findings may indicate both a failure by Irish NGOs to promote "development literacy" and global solidarity among the Irish public, and a limited degree of "development literacy" and global solidarity among the Irish public.

Police accountability in Ireland: an analysis of the problems posed by the legal, constitutional and political dimensions and how they might be addressed

The concept of police accountability is not susceptible to a universal or concise definition. In the context of this thesis it is treated as embracing two fundamental components. First, it entails an arrangement whereby an individual, a minority and the whole community have the opportunity to participate meaningfully in the formulation of the principles and policies governing police operations. Second, it presupposes that those who have suffered as victims of unacceptable police behaviour should have an effective remedy. These ingredients, however, cannot operate in a vacuum. They must find an accommodation with the equally vital requirement that the burden of accountability should not be so demanding that the delivery of an effective police service is fatally impaired. While much of the current debate on police accountability in Britain and the USA revolves around the issue of where the balance should be struck in this accommodation, Ireland lacks the very foundation for such a debate as it suffers from a serious deficit in research and writing on police generally. This thesis aims to fill that gap by laying the foundations for an informed debate on police accountability and related aspects of police in Ireland. Broadly speaking the thesis contains three major interrelated components. The first is concerned with the concept of police in Ireland and the legal, constitutional and political context in which it operates. This reveals that although the Garda Siochana is established as a national force the legal prescriptions concerning its role and governance are very vague. Although a similar legislative format in Britain, and elsewhere, have been interpreted as conferring operational autonomy on the police it has not stopped successive Irish governments from exercising close control over the police. The second component analyses the structure and operation of the traditional police accountability mechanisms in Ireland; namely the law and the democratic process. It concludes that some basic aspects of the peculiar legal, constitutional and political structures of policing seriously undermine their capacity to deliver effective police accountability. In the case of the law, for example, the status of, and the broad discretion vested in, each individual member of the force ensure that the traditional legal actions cannot always provide redress where individuals or collective groups feel victimised. In the case of the democratic process the integration of the police into the excessively centralised system of executive government, coupled with the refusal of the Minister for Justice to accept responsibility for operational matters, project a barrier between the police and their accountability to the public. The third component details proposals on how the current structures of police accountability in Ireland can be strengthened without interfering with the fundamentals of the law, the democratic process or the legal and constitutional status of the police. The key elements in these proposals are the establishment of an independent administrative procedure for handling citizen complaints against the police and the establishment of a network of local police-community liaison councils throughout the country coupled with a centralised parliamentary committee on the police. While these proposals are analysed from the perspective of maximising the degree of police accountability to the public they also take into account the need to ensure that the police capacity to deliver an effective police service is not unduly impaired as a result.

The accountability of transnational armed groups under international law

Terrorist attacks by transnational armed groups cause on average 15,000 deaths every year worldwide, with the law enforcement agencies of some states facing many challenges in bringing those responsible to justice. Despite various attempts to codify the law on transnational terrorism since the 1930s, a crime of transnational terrorism under International Law remains contested, reflecting concerns regarding the relative importance of prosecuting members of transnational armed groups before the International Criminal Court. However, a study of the emerging jurisprudence of the International Criminal Court suggests that terrorist attacks cannot be classified as a war crime or a crime against humanity. Therefore, using organisational network theory, this thesis will probe the limits of international criminal law in bringing members of transnational armed groups to justice in the context of changing methods of warfare. Determining the organisational structure of transnational armed groups, provides a powerful analytical framework for examining the challenges in holding members of transnational armed groups accountable before the International Criminal Court, in the context of the relationship between the commanders and the subordinate members of the group.

The Financial Accountability of Irish Credit Unions: an initial empirical study

Credit unions are member-owned, voluntary, self-help, democratic, not-for-profit institutions that provide financial services to their members. They have both economic and social goals. Over this last decade they have achieved remarkable growth levels and currently there are 600 such organisations in Ireland, with approximately 50 per cent of the adult population of Ireland belonging to a credit union. Accounting for credit unions is a much-neglected area and relatively little is known about the sector's accountability. This paper presents the results of an initial empirical study of the financial accountability of Irish credit unions. A series of interviews and a basic content analysis of 178 recent financial statements were used to identify the views of key stakeholders with respect to the discharge of financial accountability by credit unions and the current quality of financial reporting. Overall, the research points to a sector where financial accountability through the medium of the annual report is weak and possible adverse consequences of this are explored. On the basis of the interviews it is suggested that if changes in financial accountability are to be achieved then some more proactive engagement of parties external to the management of individual credit unions is needed.