Dissertations / Theses: 'Accountability framework'

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Smyth, Stewart. "Social housing and accountability : towards a framework for analysing critical public accountability." Thesis, Manchester Metropolitan University, 2013. http://e-space.mmu.ac.uk/321660/.

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This thesis explores the manner in which accountability relations are made, re-made and exercised in a British public service. Developing a framework that captures these processes and lays the foundations for further application to other public services is the aim of this thesis. The focus of the study is the privatisation of council housing through large-scale voluntary transfers (LSVTs). Council housing is a service that has democratic accountability relations at its heart via directly elected municipal representatives. Over the past three decades the neoliberalisation of this public service has reformed these accountability relations; moving them to corporate governance-styled accountability, in not-for-profit private limited companies. This process has generated a reaction in the form of civil society campaigns that contest the transfers. The outcome is either to reproduce the existing democratic accountability relations or transform them to privatised corporate governance-styled accountability. The thesis develops a theoretical framework rooted in the classical Marxist tradition and extended to include a critical realist theory of science and a materialist dialogical theory of language. The framework is applied to three comparative case studies in the search for generative mechanisms and the context they operate in. The case studies are developed using data from documentary sources, interviews, secondary statistics and observation. The main contribution to knowledge is an integrated two triadic research framework (of, Neoliberalisation – Reaction/Contestation – Reproductions or Transformation; and a dynamic relationship between the state and civil society)for analysing changes in public accountability relations. There is also a second empirically-based contribution relevant to the accounting literature, with the focus on the actions of tenants and other civil society actors in making, re-making and exercising accountability relations. Both these contributions can be seen as staging-posts on the way to developing a theory of Critical Public Accountability.

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Revelt, Joseph E. "Contextual evaluation a framework for accountability in higher /." Access to citation, abstract and download form provided by ProQuest Information and Learning Company; downloadable PDF file 0.55 Mb., 153 p, 2006. http://wwwlib.umi.com/dissertations/fullcit?3220747.

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Wang, Kang. "The design and implementation of a social accountability framework." Thesis, McGill University, 2010. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=95206.

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We present an accountability framework for the Internet which ties a user's action to her identity on an online social network. The framework is optional in that users do not need to be accountable at all times, but various web services can force accountability on the part of their users by only allowing accountable users access. Our design is general enough that higher level applications can place additional policies/restrictions on the basic accountability provided. In this thesis, we introduce the design, discuss how various applications can be mapped onto our framework, and provide performance numbers from an experimental prototype.
Nous présentons un cadre de responsabilisation pour l'Internet, qui lie l'action d'un utilisateur à son identité sur un réseau social en ligne. Le cadre est facultatif en ce que les utilisateurs n'ont pas besoin d'être responsables en tout temps, mais les services web différents peuvent envigueur responsabilité de la part de leurs utilisateurs en ne permettant l'accès que pour des utilisateurs responsables. Notre conception est suffisamment général pour que les applications de niveau supérieur peut placer d'autres politiques et les restrictions sur la responsabilité de base prévue. Dans cette thèse, nous présentons la conception, discutons comment les différentes applications peuvent être placés sur notre cadre, et fournissons des données de performance à partir d'un prototype expérimental.

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RODRIGUES, Thiago Gomes. "Cloudacc: a cloud-based accountability framework for federated cloud." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/18590.

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Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-04-19T15:09:08Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) tgr_thesis.pdf: 4801672 bytes, checksum: ce1d30377cfe8fad52dbfd02d55554e6 (MD5)
Made available in DSpace on 2017-04-19T15:09:08Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) tgr_thesis.pdf: 4801672 bytes, checksum: ce1d30377cfe8fad52dbfd02d55554e6 (MD5) Previous issue date: 2016-09-08
The evolution of software service delivery has changed the way accountability is performed. The complexity related to cloud computing environments increases the difficulty in properly performing accountability, since the evidences are spread through the whole infrastructure, from different servers, in physical, virtualization and application layers. This complexity increases when the cloud federation is considered because besides the inherent complexity of the virtualized environment, the federation members may not implement the same security procedures and policies. The main objective of this thesis is to propose an accountability framework named CloudAcc, that supports audit, management, planning and billing process in federated cloud environments, increasing trust and transparency. Furthermore, CloudAcc considers the legal safeguard requirements presented in Brazilian Marco Civil da Internet. We confirm the CloudAcc effectiveness when some infrastructure elements were submitted against Denial of Service (DoS) and Brute Force attacks, and our framework was able to detect them. Facing the results obtained, we can conclude that CloudAcc contributes to the state-of-the-art once it provides the holistic vision of the cloud federated environment through the evidence collection considering the three layers, supporting audit, management, planning and billing process in federated cloud environments.
A maneira de realizar accountability tem variado à medida em que o modo de entrega de serviços de Tecnologia da Informação (TI) tem evoluído. Em ambientes de nuvem a complexidade de realizar accountability apropriadamente é alta porque as evidências devem ser coletadas considerando-se as camadas física, de virtualização e de aplicações, que estão espalhadas em diferentes servidores e elementos da infraestrutura. Esta complexidade é ampliada quando ocorre a federação das infraestruturas de nuvem porque além da complexidade inerente ao ambiente virtualizado, os membros da federação podem não ter os mesmos grupos de políticas e práticas de segurança. O principal objetivo desta tese é propor um framework de accountability, denominado CloudAcc, que suporte processos de auditoria, gerenciamento, planejamento e cobrança, em nuvens federadas, aumentando a confiança e a transparência. Além disso, o CloudAcc também considera os requisitos legais para a salvaguarda dos registros, conforme descrito no Marco Civil da Internet brasileira. A efetividade do CloudAcc foi confirmada quando alguns componentes da infraestrutura da nuvem foram submetidos a ataques de negação de serviço e de força bruta, e o framework foi capaz de detectá-los. Diante dos resultados obtidos, pode-se concluir que o CloudAcc contribui para o estado-da-arte, uma vez que fornece uma visão holística do ambiente de nuvem federada através da coleta de evidências em três camadas suportando os processos de auditoria, gerenciamento, planejamento e cobrança.

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Seakamela, Mponana Abednego. "A conceptual framework for enhancing accountability in public schooling / Mponana Abednego Seakamela." Thesis, North-West University, 2011. http://hdl.handle.net/10394/8300.

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The notion of accountability assumes different meanings and emphasis in different contexts depending on the purpose for which it is used. In essence, accountability has to do with the demand for improved services, operations and products. In the public sector in particular, the spread of democratization has led to growing public demand for improved and better services and standards. This demand led many governments to introduce administrative reforms to bring about the desired changes in the delivery of services to the general public. Education, as a public service, and against the backdrop ofpoor learning outcomes, has over the years been subjected to intensive public scrutiny leading to increased demand for education accountability. The huge expectations imposed on educational establishments have led to a significant change in the nature and scale of education accountability. Equally, the lack of confidence in public schools to meet the educational needs of society is a further justification for the demand for accountability in education. Education accountability, in the final analysis, has as its primary goal, the need to improve learning outcomes. This study is about the development of a conceptual framework to enhance accountability in public schooling. Existing accountability processes and practises fall far too short of making public education accountable. Partly because approaches to accountability are not grounded on fundamental values and principles. Accountability in general and education accountability in particular, must be underpinned by sound values and principles to be effective and developmental. This study takes as its point of departure, the view that education accountability is both necessary and desirable if the growing educational needs of communities, particularly the poor, are to be met. To that effect, the conceptual framework has to afford every learning institution, regardless of its unique characteristics and circumstances, the opportunity to meet its accountability obligations. In this study, the quantitative and qualitative designs were employed to gather information relating to accountability processes and practises in the N orth-West education system and schools in particular. A survey questionnaire (quantitative) was used to compile data regarding the views and perspectives of principals on education accountability. Focus group interviews (qualitative) were conducted with both district officials and teacher unions to solicit their views and perspectives on the processes and practises of accountability in the North-West education department. The sample involved 222 principals from both primary and secondary schools in the province. Nine (9) union representatives drawn from the three major unions in the province participated in the focused group interviews. In addition, 7 district officials, drawn from the four education districts in the province also participated in the focus group interviews. The research, as stipulated above, yielded the following results: • Most of the principals surveyed managed schools that are located in rural and generally poor areas. These demographic challenges imposed serious limitations on the capacity of principals to manage effectively since rural schools are often geographically dispersed and poorly resourced. Consequently, accountability processes and practises must be sensitive to the context within which these schools operate. • Most of the principals sampled have the requisite qualifications and managerial experience suggesting that they are reasonably equipped to do their work. There is also evidence that provision is made for in-service training in management. It could therefore be concluded that if experience and qualifications alone were taken as key determinants in securing effective management, many of the sampled schools would be performing reasonably well. This finding however, is inconsistent with the widespread school level dysfunctionality that characterise the North-West schooling system. Effective accountability would therefore go beyond the principal to find answers to this incongruecy. • Teacher quality and teacher professionalism were identified as key levers of educational quality and school level accountability • There is a clear and direct link between an accountable school and the role of the principal. The characteristic features of an accountable school tended to overlap with the roles and responsibilities of the principals. • The role ofstakeholders in enhancing education accountability was supported by most respondents, suggesting therefore that schools must strive to develop healthy relationships with all stakeholders, both internal and externaL • Collaboration and networking among principals were seen as important in providing principals with opportunities to share ideas and thereby enhance their own capabilities • Accountability was seen by most respondents in a positive light, however, participants maintained that accountability processes and practises were poorly understood and implemented in the North-West education system. • There was general concern that the various parties to the accountability relationship did not understand their respective roles and responsibilities and thus diluting instead ofenhancing accountability. • The views of participants on the importance of performance agreements as a way of enhancing accountability were generally negative. Fear was expressed that these agreements would be abused. This finding is consistent with the finding that accountability practises were poorly understood and implemented. The general conclusion from this study is that education accountability is both necessary and desirable. However, the complex contexts within which education is delivered must be fully appreciated if accountability practices and processes are to be effective.
Thesis (Ph.D. (Education Management))--North-West University, Potchefstroom Campus, 2011

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Berns, Torben. "Artifice and witness : representation judgement and accountability within a non-transcendent framework." Thesis, McGill University, 1993. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=69583.

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This thesis considers the notion that it is the future which judges the present and that judgement is always guilty. In effect to understand modernity on its own terms one would have to inquire if we have any more right to affirm a given future than to deny one?
The question arises as follows. If a subject exists prior to the process which is its being, an uncomfortable aporia ensues.
Firstly, if being human is understood as "becoming", i.e. humans can and do appear through the enactment of change, then "being" itself is temporal. How then does this self secure its appearance other than through the very process it assumes itself to be prior to? Such a securing would imply an absolute uniformity and homogeneity not predicated on human-enacted change. If securing is in fact the aim of appearance, and therefore the operative term in judgement, what then are the consequences of action in terms of created results?
In other words, what are the consequences of the temporality of "being"? It continues to produce a world. The second question then is: how does one judge, make and act, toward a future which properly speaking, cannot be our rightful concern?
The question is approached initially through a discussion of the integral terms. In the final chapters, an attempt is made to understand the premise of Marcel Duchamp's Etant Donnes. Duchamp's work is taken as paradigmatic of making circumventing the aporia of self-revelation through becoming.

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Spira, L. "The role of the audit committee within the UK framework of corporate governance and accountability." Thesis, Oxford Brookes University, 1998. http://radar.brookes.ac.uk/radar/items/79248156-8d22-c572-1785-2dbf855013ff/1.

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The principal focus of this study is an exploration of the role and functioning of the audit committee within the UK framework of corporate governance. It contributes to the existing audit committee literature through • the presentation of a qualitative examination of the role of the audit committee in large UK public limited companies, which has not previously been attempted • the use of the analytical approach of actor-network theory which has not previously been applied to the study of audit committees • the demonstration that audit committees have a role beyond that envisaged for them by the Cadbury Code, in enabling companies to acquire resources by establishing legitimacy through a display of concern for reassuringly high standards of corporate governance. The importance to audit committee participants of consensus, independence and comfort is identified within the data collected. The links between these concepts are explored in the context of the ceremonial performance of the audit committee meeting. Consensus, achieved through complex networks among participants, is displayed at the meeting through a process of iterative questioning which demonstrates characteristics of independence among members, validating the consensus reached. Consensus serves to generate comfort which is viewed as a commodity produced by the audit committee and passed on to the main board. Ultimately, the published financial statements, which include evidence of the audit committee's existence and activity, provide comfort to external providers of finance that the company is maintaining appropriate standards of corporate governance. According to Cadbury, audit committees contribute to high standards of corporate governance: this study argues that this assertion remains unproven but that audit committees enable companies to present an image of concern about such standards which may be sufficient to establish legitimacy and permit access to resources to secure their survival and expansion.

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Mushi, Shirley Baldwin. "Transparency and accountability in the legal framework governing the upstream hydrocarbon industry in Tanzania mainland." Doctoral thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32852.

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It is widely believed that the slow socio-economic development of resource rich countries may be curbed by the promotion of transparency and accountability in resource governance. There is a universal consensus among politicians, multilateral institutions, corporations, and civil societies that the ‘paradox of plenty' and its associated social ills of corruption, poverty and conflict are mainly due to the lack of transparent and accountable resource governance. Nations have thus adopted policies and legal frameworks on resource governance that seek to codify and implement the principles of transparency and accountability. Even so, transparency and accountability are still far from being realised in most developing nations. This thesis argues that transparency and accountability may only be realised in practice if their aspects are duly incorporated in the law. Using the conceptual foundations on the governance principles of transparency and accountability, the thesis identifies four components that a legal framework ought to incorporate to foster transparency and accountability in practice. First, there has to be clear provisions establishing accountability relationships in the legal framework. Questions on who the actors are, who is to be called to account, who is entitled to hold another to account, and for what could one be held accountable have to be made very clear in the law. Even within the framework of multiple accountability mechanisms clarity of the circumstance the various mechanisms function is key. Equally, transparency relationships have to be clear on the kind and nature of the information to be disclosed, to whom it may be disclosed, at what time and in which manner such information may be disclosed. Second, the legal framework must provide for suitable accountability implementation mechanisms that give the accountor the required independence and mandate to inquire, render judgment and have the capacity to put its decisions to effect. Third, the legal framework ought to be able to create a well-coordinated web of accountability structures to provide for checks and balances. The legal framework should be able to ensure that actors given authority to fulfil their obligations are able to answer and face vigorous scrutiny and verification processes by independent actors. Lastly, the legal framework has to facilitate access to clear, reliable and complete information by interested parties and the public to promote transparency. The thesis uses these components to conduct an appraisal of the legal and institutional framework governing hydrocarbons in Tanzania. It establishes whether the governance aspects of transparency and accountability are duly incorporated in the legal framework to ensure their implementation in practice. It concludes that Tanzania's legal framework on hydrocarbons recognises on paper the value of transparency and accountability, but it largely fails to incorporate them sufficiently in a way that ensures they are fully implemented.

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Parsa, Sepideh, Ian Roper, Michael Muller-Camen, and Eva Szigetvari. "Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework." Elsevier, 2018. http://dx.doi.org/10.1016/j.accfor.2018.01.001.

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This paper critically evaluates Transnational Corporations' (TNCs) claimed adherence to the Global Reporting Initiative (GRI)'s "labour" and "human rights" reporting guidelines and examines how successful the GRI has been in enhancing comparability and transparency. We found limited evidence of TNCs discharging their accountability to their workforce and, rather, we found evidence to suggest that disclosure was motivated more by enhancing their legitimacy. TNCs failed to adhere to the guidelines, which meant that material information items were often missing, rendering comparability of information meaningless. Instead, TNCs reported large volumes of generic/anecdotal information without acknowledging the impediments they faced in practice.

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Abu-Baker, Nafez Ibrahim Ahmed. "Use of an accountability framework as an alternative approach for corporate social responsibility reporting and disclosure practices in Jordan." Thesis, University of Dundee, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309386.

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Brown, Mildred. "Evaluating the impact of human capital development on economic renewal : an accountability framework based upon Newfoundland as a case study." Thesis, University of Nottingham, 1999. http://eprints.nottingham.ac.uk/11514/.

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The widespread assumption that human capital development through education and training will improve the economic capabilities of people is the basis throughout the industrialized world for various support programs to assist the unemployed to "adjust to the labour market" by returning to work, and contribute to the prosperity of the region. Substantial investment of public funding is made in anticipation of fulfilling those expectations. Such was the case in the Canadian province of Newfoundland and Labrador in the early 1990s when, after the closure of the northern cod fishery and the subsequent displacement of about 30,000 workers, several government income and adjustment support programs were initiated. This research project relied upon a case study approach to develop an understanding of the complex social phenomena associated with assisting the workers to adjust and evoking economic renewal in Newfoundland. The research went beyond the standard statistical economic indicators, based on the notion that human capital development happens to individuals in the context of their lives in their home communities. Gaining an understanding of the "actual changes" that had occurred in people's lives by recording their perceptions and stories was a significant feature in the project design. Documentation, key informant interviews and focus groups were the instruments used. Statistical evidence revealed that the province is a region of sporadic growth, persistently high unemployment, high part-time and seasonal employment, increasing transfer dependency, and declining population size, but with potential for economic turn-around. The perceptions of the research participants added much detail to that image and, perhaps more importantly, added further enlightenment as to what is required to enhance that potential and successfully move employment beyond the traditional economic mainstay of their communities, the cod fishery. The strongest theme which emerged in people's estimation of the renewal events required was the need for "an integrated approach" to development support. Both the literature reviewed and the research findings indicate that the relationship between human capital development and economic renewal is not simple cause and effect, but a far more complex, multi-faceted and synergistic relationship--that education and training can make an effective contribution to economic renewal of a region struggling with a depressed economy, but only as a component of an integrated package of strategic interventions. This thesis identifies potential elements in that package and proposes an accountability framework for evaluating its impact as a contribution to informed planning and decision making in both social and economic development in Newfoundland and Labrador.

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Johnson, Charlotte. "Accountability in health care in Canada, an analysis of its meaning and the development of a conceptual framework for its application." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/MQ62763.pdf.

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Kelly, Kevin. "Corporate social responsibility for the knowledge intensive services sector." Thesis, Anglia Ruskin University, 2013. http://arro.anglia.ac.uk/317216/.

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The following research examines current approaches to corporate social responsibility (CSR) in the knowledge intensive services sector of industry. The primary aim of this research is the development of a conceptual framework that informs the development and continuous review of the CSR process for businesses that operate in these sectors. It is anticipated that the framework can also play a role in facilitating compliance with section 172 of the Companies Act in the United Kingdom. To enhance the prospect of achieving the primary research aim the following supplementary objectives were also identified: 1) To critically evaluate current approaches to CSR in the knowledge intensive services sector. 2) To determine the appetite and expectation for stakeholder focused governance in the knowledge intensive services sector. 3) To evaluate responses to constraining and enabling characteristics of CSR in the knowledge intensive services sector. 4) To explore the potential role and implications of a CSR guidance framework for the knowledge intensive services sector. This research utilises a multiple case study approach with a focus on three case study subjects, each of whom are market leaders in their respective (knowledge intensive services) sectors of industry and each of whom have demonstrated significant investment and success in their approaches to CSR to date. Qualitative methodology was employed to collect the primary data whilst quantitative methods were employed for the collection of supplementary data for the purposes of triangulation. Using grounded theory methodology, the qualitative data was analysed and the findings conceptualised and coded. This resulted in four key categories being identified and linked to a core category and forms the basis of the ultimate framework. Grounded theory analysis also accounts for the compilation of the supplementary propositions which accompany the framework. This research evidences an acceptance of the need for a more stakeholder focused approach to corporate governance in the knowledge intensive services sector and the resultant framework provides a pathway through which this can be achieved.

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Jansson, Daniel, and Daniel Strallhofer. "Operationalizing FAccT : A Case Study at the Swedish Tax Agency." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-276408.

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Fairness, accountability and transparency (FAccT) in machine learning is an interdisciplinary area that concerns the design, development, deployment and maintenance of ethical AI and ML. Examples of research challenges in the field are detecting biased models, accountability issues that arise with systems that make decisions without human intervention or oversight, and the blackbox issues where decisions made by an AI system are untraceable. Whereas previous research within the FAccT domain typically only uses one perspective to investigate and research ethical AI, this paper takes the opposite approach of considering all three perspectives and uses them together to conduct a holistic case study. The aim of this paper is to provide tangible insights into how organizations can work with ethical AI and ML. The empirical evidence is gathered from the advanced data analytics (ADA) team at the Swedish Tax Agency in the form of interviews and quantitative data from a model developed by the team. Most notably, the quantitative and qualitative results show that: the data set used to train the model is biased, and there are risks with the current modus operandi due to (1) disagreeing views on accountability and (2) differences in literacy and understanding of ML and AI. Furthermore, this paper also features examples of how newly proposed frameworks such as SMACTR (a large scale AI systems audit framework), data sheets and model cards can be used by ADA in the development process to address these issues, and the potential benefits and caveats of the frameworks themselves. We also showcase how theoretical models such as Larssons 7 nuances of transparency and Bovens accountability framework can be applied in a practical setting and provide supporting evidence that shows their respective applicability. Finally, the implications of taking a collective approach to FAccT, the importance of ethics and transparency, and comparisons of different used frameworks are discussed.
Rättvisa, ansvarsskyldighet och transparens (eng. Fairness, accountability and transparency (FAccT) inom maskininlärning (ML) är ett tvärvetenskapligt område som berör designen, utvecklingen, implementeringen och underhållet av etisk AI och ML. Exempel på områdets forskningsutmaningar är att upptäcka partiska modeller, ansvarighetsfrågors som uppstår med system som fattar beslut utan mänskligt ingripande eller översikt, och black-box frågor där beslut som fattas av ett AI-system inte kan spåras. Medan tidigare forskning inom FAccT-domänen oftast använder ett av de tre tidigare nämnda perspektiven för att undersöka och utforska etisk AI tar denna artikel en motsatt strategi genom att beakta alla tre perspektiv för att tillsammans kunna genomföra en heltäckande fallstudie. Syftet med denna uppsats är ge konkreta insikter för hur organisationer kan arbeta med etisk AI och ML. De empiriska bevisen samlas in med hjälp av det avancerade dataanalysteamet (ADA) på Skatteverket via intervjuer. Kvantitativ data samlas även in från en modell som har utvecklats och används av ADA. De kvalitativa och kvantitativa resultaten visar att: datasetet som används för att träna modellen är partisk och det finns risker med den nuvarande modus operandi på grund av (1) oeniga åsikter om ansvarsskyldighet och (2) skillnader i läskunnighet och förståelse för AI och ML. Vidare så innehåller denna uppsats också exempel på hur nyligen utvecklade ramverk såsom SMACTR, datasheets och model cards kan användas av ADA i utvecklingsprocessen för att motverka dessa problem, samt de potentiella fördelarna och varningarna som ramverken har och ger. Vi visar även hur teoretiska modeller såsom Larssons 7 nyanser av transparens och Bovens ramverk för ansvarsskyldighet kan tillämpas i en praktisk miljö och ger underlag för deras respektive användbarhet. Slutligen diskuteras konsekvenserna av att ta en kollektiv inställning till FAccT, vikten av etik och transparens och en jämförelse av olika ramverk görs.

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Robbie, Robbie Gail. "An Outcome Evaluation of an Evidenced-Based Leadership Framework on Nursing Retention in a Tertiary Medical Center." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/1369.

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An evidence-based leadership (EBL) framework is an intervention designed to facilitate organizational changes such as the reduction of nursing turnover and the improvement of nursing job enjoyment. This project provides an overview of the effect of nursing turnover on an organization, presents the components of the EBL framework, and provides an evaluation of the influence of EBL on nursing turnover and job enjoyment. The EBL framework provided a method for reducing variance in leadership skill and behavior by outlining specific methods necessary to reduce inconsistency. The project objective was to determine if the implementation of an EBL framework for 820 nursing staff in 10 clinical units at a tertiary medical center improved turnover and job satisfaction, as evidenced by turnover data from the unit-specific dashboards and the National Database of Nursing Quality Indicators (NDNQI) job enjoyment scores. All data were collected retrospectively, pre-implementation to post-implementation of the EBL framework, to determine whether significant improvement occurred in turnover percentages and job enjoyment scores. Results of a t test indicated no statistically significant improvement in turnover percentages or job enjoyment scores 7 months after the implementation of the EBL framework. The nonsignificant results could be attributed to several factors including senior leadership turnover, lack of specific accountability measures for failure to implement the EBL framework (insert comma here) and the restricted time frame of the evaluation period. Despite these nonsignificant results, the evaluation provides a baseline for future longitudinal studies to determine if an EBL framework can influence nursing turnover and job enjoyment after having been in place longer than the 7 months post implementation used for this evaluation.

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Heliso, Tamene Ena. "South-African german centre transnational criminal justice and crime prevention: An international and African perspective." University of the Western Cape, 2017. http://hdl.handle.net/11394/6381.

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Magister Legum - LLM (Criminal Justice and Procedure)
Corruption is a global problem, which poses a serious threat to the development of countries and their people. Although its impact varies, all nations are facing the evils of corruption and, therefore, the international community calls upon states to take preventive and deterrent measures against corruption. For example, the United Nations Convention against Corruption (UNCAC) and the African Union Convention on Preventing and Combating Corruption (AU Convention) obligate their member states to have both legal and institutional frameworks for effectively fighting corruption.

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Butcher, Valerie Ann. "Owning the thinking : case studies of how pre-service trainee teachers, training to teach in the post-compulsory sector, construct their professional teaching identities within a framework of accountability." Thesis, Manchester Metropolitan University, 2013. http://e-space.mmu.ac.uk/886/.

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The context for this study is that of educational policy: specifically with reference to initial teacher education in the post-compulsory sector. The research addresses a number of issues which have been relatively neglected in implementing this policy: • The extent to which the policy has redefined the epistemology underpinning being a teacher to that of ‘knowledge deliverer’ • The ways in which this epistemological shift has impacted on the role and identities of beginning teachers as individual teachers seek to resolve the relationship between the policy agenda and their constructions of their professional selves as compatible, compromising and/or compliant The methodology adopted is that of the case study within a longitudinal study of those being trained to teach in the post compulsory sector and follows the subjects of the research post-training into employment. Using trainee accounts and other data, the study examines their encounters with and connections to (Wenger, 2000:27) the various ‘learning communities’ contributing to their training. The narratives they provide are used to provide an ‘…insider’s view of the domain’ of a community (Wenger et al., 2002: 31). The findings are substantial. Analysis of trainees’ accounts reveal the extent to which they seek to adhere to community norms as a consequence of assessment and organisational demands at the expense of their own development as critical, autonomous professionals. The extent to which they supress aspects of their own emerging identities raises ethical issues about the role of professional communities in brokering and developing new professional knowledge. The ways in which the various ‘learning communities’ manage knowledge leads to discrepancies in trainees’ experiences of ‘communities of practice’. As a consequence they offer fractured accounts of their teaching identities. The implications of the research are also substantial. The study underlines the importance of giving greater attention to the voice of the trainee teacher in order to understand and assist ‘self- understanding’ (Kelchtermans, 2005). The voice of trainee teacher has been noticeably marginalised by current policies on teacher education. As new models of partnership and collaborative practice evolve in response to an agenda which prioritises school and employer led ITTE provision, it behoves those working with newly qualified teachers to provide the kind of support which will ensure commitment and the basis for future advance in their teaching careers.

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Ridington, Morgan Thomas Jr. "A framework for the evaluation of an international graduate economic development program for nongovernmental organization leaders." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/4010.

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Thesis (PhD (Curriculum Studies))--University of Stellenbosch, 2010.
ENGLISH ABSTRACT: While nongovernmental organizations (NGOs) have existed for several hundred years, their recent surge was largely fueled by several key factors. Firstly, government corruption caused donor agencies to see NGOs as safer investments for their aid portfolios. Secondly, the end of the Cold War fostered growth in development in former Soviet satellite nations. Thirdly, the United Nation‘s (UN) establishment of the Millennium Development Goals galvanized the globe to address indicators critical to combating extreme poverty. Vast amounts of charitable capital combined with donors‘ increasing expectations of performance to spark serious interest in the topics of NGO efficiency, accountability and effectiveness. These topics are foundational to NGO mission accomplishment and have contributed to a global expansion of academic programs in NGO management. The examination of a forerunner of NGO management education helped address the void of scholarship concerning NGO-related academic program effectiveness. The economic development program at Eastern University (US) was created in 1984 as one of the world‘s first MBA programs designed to train entrepreneurs for service to distressed communities. The program quickly grew to over one hundred students and then foundered due to frequent personnel transition, curricular change, mission drift and a lack of investment in relational marketing and outreach. This prompted an administrative intervention in 2002. In 2007, five years into the economic development program‘s reinvention process, a qualitative evaluation determined whether all the essential elements of the program were in place and operating in accordance with the plans put forth in 2002. The knowledge generated by this research will strengthen institutions that serve NGOs and extend the abilities of NGO leaders to fulfill their missions. The following specific aims were established and achieved. Firstly, an analysis of the factors contributing to the management challenges facing the leaders of international NGOs was presented. Secondly, a qualitative evaluation of an international graduate economic development program for NGO leaders using archival analysis verified through iv interviews and focus groups assessed the effectiveness of the 2002 intervention in achieving planned objectives. Thirdly, the research also generated conclusions and recommendations on theoretical, practical and policy-related issues, particularly regarding matters of academic program leadership, curricular development, planning, evaluation, marketing and the distinctive requirements of international programs containing distance delivery components. Fourthly, the research enriched the scholarly conversation in the NGO and academic communities in substantive ways, including two presentations at international conferences and publication in a peer-reviewed journal. Theoretical, practical and policy conclusions were generated as research outcomes and included a theoretical framework for the implementation and evaluation of an international graduate economic development MBA for NGO leaders. The conclusions generated four recommendations for the host institution and others with similar missions and aspirations. The recommendations stated that these kinds of programs should: commit to the discipline of multi-year planning and evaluation, appoint well-qualified faculty to lead them, implement and resource relationship-based marketing plans that engage program alumni, and excel at delivering cross-cultural, highly accessible learning
AFRIKAANSE OPSOMMING: Nieregeringsorganisasies (NRO‘s) bestaan al vir baie honderde jare. In die onlangse verlede is die belangrikheid en groei daarvan deur verskeie faktore aangevuur. Ten eerste het skenkerorganisasies nieregeringsorganisasies toenemend begin beskou as veiliger beleggers vir hulle hulpfondse as die toenemende korrupsie van regerings. Tweedens het die einde van die Koue Oorlog die groei en ontwikkeling van vorige Sowjet- satellietstate gestimuleer. Derdens het die Verenigde Volkeorganisasie (VVO) met die daarstelling van die milleniumontwikkelingsdoelstellings die wêreld saamgesnoer in hulle pogings om armoede te beveg. Groot bedrae welsynskapitaal en die daarmee gepaardgaande hoër prestasieverwagtinge van skenkers het daartoe bygedra dat daar groter belangstelling was in die effektiwiteit, doeltreffendheid en toerekenbaarheid van nieregeringsorganisasies. Laasgenoemde drie temas is fundamenteel tot die uitlewing van nieregeringsorganisasies se missies en dit het daartoe bygedra dat daar ‘n wêreldwye toename in akademiese programme oor die leierskap en bestuur van nieregeringsorganisasies was. Navorsing oor een van die pioniers op die gebied van leierskap en bestuursopleiding vir nie-regeringsorganisasies het daartoe bygedra om hierdie leemte in die akademieskap van nie-regeringsorganisasies se programeffektiwiteit te oorbrug. Die ekonomiese ontwikkelings-program aan die Eastern University in die VSA is in 1984 as een van die wêreld se eerste MBA-programme wat ontwerp is om entrepreneurs vir dienslewering aan benadeelde gemeenskappe op te lei, in die lewe geroep. Die program was baie gewild en het vinnig gegroei en gou was daar meer as ‘n honderd ingeskrewe studente. As gevolg van verskeie faktore, waaronder gereelde personeel- en leierskapwisseling, kurrikulumwysigings, missieverskuiwing (mission drift) en onvoldoende investering in bemarking en uitreikprogramme, het die program se gewildheid afgeneem. Hierdie afname in die gewildheid van die program het inmenging/intervensie deur die universiteitsbestuur in 2002 genoodsaak. In 2007,vyf jaar nadat die universiteitsbestuur die intervensie geïnisieer het, is deur middel van ‘n kwalitatiewe evaluering vasgestel of al die noodsaaklike elemente van die program toegepas is volgens die intervensieprogram wat in 2002 geïnisieer is. Die kennis wat deur hierdie navorsing gegenereer is, sal vi universiteite en instellings wat nieregeringsorganisasies ondersteun, versterk en die leiers van nieregeringsorganisasies in staat stel om hulle missies uit te leef. Verskeie doelstellings is met die navorsing nagestreef en bereik. Eerstens is die faktore wat bydra tot die uitdagings vir die leierskap van internasionale nieregeringsorganisasies geanaliseer en aangebied. Tweedens is ‘n kwalitatiewe evaluering van ‘n internasionale nagraadse ekonomiese ontwikkelingsprogram uitgevoer. Argivale materiaal is geanaliseer en, gerugsteun deur inligting wat verkry is uit onderhoude en fokusgroepe, is die effektiwiteit van die 2002-intervensie bepaal. Derdens is teoretiese, praktiese en beleidsgevolgtrekkings en aanbevelings gegenereer. Hierdie gevolgtrekkings en aanbevelings is veral toegespits op leierskap vir akademiese programme, kurrikulumontwikkeling, beplanning, evaluering, bemarking en die eiesoortige eise wat afstandsonderrigprogramme stel. Vierdens het die navorsing die akademiese gesprek en die akademiese en nieregeringsorganisasies op verskeie betekenisvolle maniere verryk. Onder andere is twee aanbiedinge by internasionale konferensies gedoen en is ‘n artikel in ‘n eweknie-beoordeelde tydskrif gepubliseer. Teoretiese, praktiese en beleidsgevolgtrekkings is daargestel en dit sluit onder andere ‘n teoretiese raamwerk vir die implementering en evaluering van ‘n internasionale MBA- nagraadse ekonomiese ontwikkelingsprogram vir leiers van nieregeringsorganisasies in. Die gevolgtrekkings het gelei tot vier aanbevelings vir die gasheerinstelling en ander instellings met soortgelyke missies en aspirasies. Die aanbevelings sluit onder andere in dat instellings wat soortgelyke programme aanbied, hulle moet verbind tot multijaarbeplanning en -evaluering, dat hulle bekwame akademici as leiers moet aanstel, dat hulle brongebaseerde bemarkingsplanne moet implementeer en dat hulle akademiese personeel moet aanstel wat besonder goed toegerus is in die aanbieding van kruiskulturele toeganklike leerprogramme.

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Nicolo, Francesca, Elissa Cardoso, and Puente Julia Ramos. "Strategic Sustainable Development for transparent, accountable and participatory governments." Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-12729.

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During the last century, the world has faced unprecedented challenges relating to the degradation of the socio-ecological system. In light of this, governments play an important role to help tackle these issues. This thesis identifies the Open Government Partnership (OGP) organisation, as an initiative that can support governments in addressing these challenges. In particular, the potential to address these issues relates to OGP’s vision of strengthening governance by increasing transparency, accountability and participation. Therefore, the Framework for Strategic Sustainable Development (FSSD) was used to analyse the results from the semi-structured interviews, literature review and document analysis, in order to identify the strengths and limitations of OGP’s planning approach. Based on these results, recommendations call for the utilisation of the ABCD strategic planning process to assist OGP member governments and stakeholders to develop a concrete definition of sustainability, and a strategic planning approach that can support society in moving towards sustainability.

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Hossain, Mokter. "Self-Organisation in the Governance of Disaster Risk Management in Bangladesh." Thesis, University of the Western Cape, 2008. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_4398_1269463590.

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A disaster always means a huge death toll, displacement and inconceivable destruction for a poor country such as Bangladesh. Recently, Bangladesh has taken a holistic approach to prioritising interrelated activities and the involvement of various organisations in disaster management. A number of disaster management committees (DMCs) have been formed to coordinate and implement risk reduction measures. But the levels of success of these organisations have varied in different regions. Improper consideration of local knowledge, corruption of actors, lack of coordination and capacity of actors, etc., are perceived as major causes of this. Primarily, this mini-thesis aims to measure the impact of self-organisation in disaster risk management.

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Reis, David W. "An Examination of an Information Security Framework Implementation Based on Agile Values to Achieve Health Insurance Portability and Accountability Act Security Rule Compliance in an Academic Medical Center: The Thomas Jefferson University Case Study." NSUWorks, 2012. http://nsuworks.nova.edu/gscis_etd/286.

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Agile project management is most often examined in relation to software development, while information security frameworks are often examined with respect to certain risk management capabilities rather than in terms of successful implementation approaches. This dissertation extended the study of both Agile project management and information security frameworks by examining the efficacy of implementing a security framework using a nontraditional project management approach. Such an investigation is significant because of the high rate of failed IT projects, gaps in the current security framework implementation literature, and increased regulatory pressure on Health Insurance Portability and Accountability (HIPAA)-covered entities to become compliant with the HIPAA Security Rule. HIPAA-covered entities have struggled to achieve HIPAA compliance since the Act's enforcement date. Specifically, academic medical centers have struggled to achieve and authoritatively document their compliance with the HIPAA Security Rule. To aid HIPAA-covered entities in confirming and documenting their HIPAA Security Rule compliance, the HITRUST Alliance has published the Common Security Framework. Thomas Jefferson University selected the Common Security Framework to help them assess and document their HIPAA Security Rule compliance. However, there is a documented gap in the literature on successful methods for implementing information security-related projects, particularly HIPAA compliance. In this single-case case study, the author examined the implementation of an Information Security Framework based on Agile values. Specifically examined were the values of (a) individuals and interactions over processes and tools; (b) working software over comprehensive documentation; (c) customer collaboration over contract negotiation; and (d) responding to change over following a plan. The results of this investigation indicated that an information security framework implementation based on Agile values is a viable approach for successfully implementing the Common Security Framework at an academic medical center.

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Detzen, Dominic. "Conceptual and historical underpinnings of accounting." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119374.

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Die vorliegende kumulative Dissertationsschrift befasst sich mit den konzeptionellen Grundlagen und der historischen Entstehung verschiedener Aspekte der Rechnungslegung. Der erste Artikel setzt sich mit den konzeptionellen Grundlagen des amerikanischen Standardsetzers FASB auseinander und zeigt, dass die Entstehung des amerikanischen Rahmenkonzepts in den 1970er und 1980er Jahren stark von Umweltfaktoren abhing. Im zweiten Beitrag wird dargelegt, dass das vom internationalen und amerikanischen Standardsetzer im Jahr 2010 überarbeitete Rahmenkonzept, mithin die qualitativen Anforderungen an nützliche Finanzinformationen, im konditional-normativen Sinne keine ausreichende Basis für die Entwicklung von Rechnungslegungsnormen ist. Der dritte Artikel fokussiert auf die regulatorische Entwicklung der Bewertung von Vermögenswerten in Deutschland und stellt regulatorische Änderungen sozioökonomischen und politischen Umweltfaktoren gegenüber. Der abschließende vierte Beitrag enthält eine historisch-kritische Analyse des der Rechnungslegung zugrunde liegenden Rechenschaftskonzepts, welches zur Zeit des Nationalsozialismus an einer deutschen Hochschule untersucht wird. Dabei werden insbesondere die Grenzen von Rechnungsanforderungen analysiert und dargelegt
This cumulative dissertation covers the conceptual foundations and historical evolution of various aspects in accounting. The first article discusses the conceptual framework of the U.S. standard setter FASB and shows that the evolution of the U.S. GAAP conceptual framework in the 1970s and 1980s was considerably influenced by economic factors. The second manuscript employs a conditional-normative approach to analyze the 2010 joint conceptual framework of the international and the U.S. standard setter, in particular the qualitative characteristics of useful financial information. The paper shows that the qualitative characteristics are not a sufficient basis for developing accounting standards. The third article focuses on the regulatory history of asset valuation in Germany and explains regulatory changes by socio-economic and political events. The fourth and final article contains a historical-critical analysis of the concept of accountability, which forms the basis of accounting. The article analyzes accountability at a German university during the Nazi regime and illustrates the limits of the concept

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Gardner, Le Gars Joanne Claire. "The implications of wicked problems for the legitimacy of European environmental policy development : the case of environmental risks from the pharmaceutical endocrine disrupter, 17α-ethinyl oestradiol, under the European Water Framework Directive." Thesis, University of Exeter, 2018. http://hdl.handle.net/10871/33737.

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The issue of environmental risks from the pharmaceutical endocrine disrupter 17 alpha-ethinyl oestradiol (EE2), which is an active ingredient in the contraceptive pill, confronts government responsibilities for citizens' health with potential environmental risks from its presence in aquatic ecosystems. Further to a risk appraisal process conducted under the Water Framework Directive (WFD) between 2006 and 2012, the European Commission recommended the imposition of an environmental quality standard for EE2. In 2013, this recommendation was rejected by politicians. The outcome was both contested and commended. The UK Government was particularly vehement in its opposition and claimed that the risk assessment process for EE2 was not robust. The UK Government also insisted that it had swayed opinion of other EU Member States to convince them that action for EE2 was not proportionate given the extremely elevated costs of risk control options. At the present time, environmental policy for EE2 and other endocrine disrupters remains resolutely ineffective. Despite three distinct policy interventions recommending precautionary action for EE2 during the past twenty years, emissions of this potent, oestrogenic endocrine disrupter continue unabated. This thesis explains why European politicians rejected the European Commission’s risk governance recommendations for EE2 in 2013 under the Water Framework Directive. This comprises its principal empirical contribution. A novel analytical framework which draws on insights from the policy sciences, risk governance and wicked problems literature is developed. This framework is employed to determine whether the policy outcome for EE2, and the decision-making processes that preceded it, were legitimate. The research findings in this respect advance understanding of the implications of specific properties of wicked problems, of which it is argued, EE2 is an example, for the legitimacy of decision-making processes during the risk appraisal and political phases of policy development in Europe. This comprises the principle theoretical contribution of the thesis. Recommendations to promote more effective and legitimate policy development for wicked problems in similar multi-level governance contexts are also made.

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Ba, Boubacar Demba. "Finances publiques et gestion par la performance dans les pays membres de l'UEMOA : étude de cas du Sénégal." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0062/document.

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A la suite de beaucoup d’autres pays, ceux de l’Union économique et monétaire ouest africaine (UEMOA) ont adopté le système de gestion par la performance des politiques publiques. Il s’agit d’un système global qui inclut, en phase d’élaboration des politiques publiques – déclinées en missions, programmes et actions -, de reconnaître la contrainte budgétaire qui s’impose partout, de définir le périmètre de ces politiques, d’en dégager les priorités et d’envisager leur exécution dans un cadre pluriannuel. En phase d’exécution, la gestion par la performance implique d’accorder plus de liberté aux gestionnaires, notamment dans l’utilisation des ressources tant humaines que matérielles. En contrepartie de cette liberté, se trouve la responsabilité des gestionnaires. En phase de contrôle enfin, la gestion par la performance suppose la modernisation des contrôles a posteriori traditionnels par leur inclusion dans les contrôles préventifs managériaux que sont le contrôle interne, le contrôle de gestion, l’audit. Elle suppose enfin un usage plus systématique de l’évaluation
Behind many of other countries, those of the West African Monetary and economic Union adopted the management by performance system. It’s a global system of management of public policies, which come in missions, programs and actions. It includes, in the stage of public policies elaboration, to recognize the budgetary restriction which imposes up on everywhere and to specify the framework of these policies and to draw priorities and to consider the long term basis for their execution. The system supposes, in the stage of accomplishment, to grant freedom to managers, particularly in their use of the means, what implies, in return, their accountability. At last, the system supposes, in a third stage, a systematic use of internal control and audit and evaluation

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Kisaku, Jobra Mulumba. "Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4644.

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Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by NFPOs in Uganda affect the quality of financial reports. Survey data through a researcher-developed instrument were collected from a purposefully selected sample of 74 NFPOs. Data included financial reporting frameworks as the independent variable, quality of financial reports as the dependent variable, and class of external auditors as a covariate. The data were analyzed using analysis of covariance. Dhanani and Connolly's accountability theory was adopted as the central theory. Findings indicated that there were no significant associations between financial reporting frameworks and quality of financial reports. The highest quality score was 25.2% with a mean of 15.6%, indicating poor NFPO quality reporting in Uganda. These findings support creation of a financial reporting framework for NFPOs. Such a framework could boost donor funding, uniform reporting, and standardized guidelines for external auditors, as well as increased transparency and government confidence in NFPOs.

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Nget, Sovannarith. "La Réforme Financière au centre de l’Efficacité de la Politique Monétaire au Cambodge." Thesis, Lyon 2, 2013. http://www.theses.fr/2013LYO22004.

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Après trois décennies des conflits armés, le Cambodge a enfin la capacité d’accélérer sa croissance et l’intégration de son économie dans la région et le monde. Pour cela, le pays doit reconstruire un système financier solide et mettre en place une politique monétaire. Nous proposons une étude de l’efficacité de la politique monétaire de la BNC (Banque Nationale du Cambodge) en tenant compte du fait que le sous-développement du secteur financier amoindrit les effets des canaux de transmission de la politique monétaire.Après avoir abordé les aspects théoriques en mettant en lumière le consensus de la politique monétaire et les différents canaux de transmission, nous passons en revue les travaux empiriques menés sur ce thème tant dans les pays développés, les pays en développement que les pays en transition. Il en ressort que les spécificités des systèmes financiers des différents pays, conditionnent la complexité et les effets des canaux de transmission et que le développement du système financier favorise la conduite de la politique monétaire, ne serait-ce que parce qu’elle étaye la confiance du public. Nous mettons ainsi en évidence l’importance d’une réforme du secteur financier préalable à toute politique monétaire. Par ailleurs, l’évolution du secteur financier est liée au développement économique mais celle-ci est aussi susceptible de créer de l’instabilité financière si le pays ne met pas en place des institutions suffisamment solides. Sa réussite demande que soient préalablement remplies un certain nombre de conditions comme la stabilité macroéconomique, la qualité de la réglementation financière et le développement du marché monétaire. Ce type de stratégie a été mise en place en 2001 (Blueprint [2001]) pour développer un système financier fondé sur les mécanismes du marché ; elle n’a que partiellement abouti. Elle a été revue en 2006 (le FSDS [06-15]) avec pour objectif d’harmoniser le calendrier de la réforme avec les améliorations en matière économiques, politiques, sociales et institutionnelles.Au stade actuel de développement du Cambodge, les canaux de transmission de la politique monétaire ne sont pas tous efficients à cause d’un système financier sous-développé, de globalisation financière et la dollarisation. Nous avons par conséquent mené une étude empirique sur la base de données Cambodgiennes pour évaluer leurs effets. Il en ressort que le canal du crédit n’a pas d’impact sur la croissance économique mais sur le niveau général des prix alors que le canal monétaire a un impact positif à court-terme sur le niveau général des prix. L’agrégat M1 et le crédit sont positivement reliés à court-terme. Notre étude suggère l’existence d’un canal monétaire et l’absence d’un canal du crédit. A la recherche du cadre le plus adapté de la politique monétaire dans le contexte du pays, nous analysons trois stratégies : le ciblage du taux d’inflation, celui du taux de change et celui des agrégats monétaires. Nous prenons aussi en compte les aspects institutionnels de la politique monétaire (l’indépendance, la responsabilité et la transparence de la conduite de la politique monétaire), la stratégie de communication et des mécanismes de décision de la Banque Centrale. Une stratégie basée sur un ciblage des agrégats monétaires semble l’option la plus adaptée. Un ciblage du taux de change paraît être une option secondaire (second-best) pour modérer la volatilité excessive et ancrer les anticipations des agents économiques
After three decades of the armed conflicts, Cambodia finally has the capacity to accelerate her economic growth and integration into the region and the world. The country must rebuild a sound financial system and put in place an effective monetary policy. We propose to conduct a study on the efficacy of monetary policy of NBC (Central Bank of Cambodia) while taking into account of the underdevelopment of the financial system which weakens the effects of the transmission channels of the monetary policy.Following the literature reviews which highlight the consensus of an effective monetary policy and different channels of transmission, we undertake an empirical review in developed and developing countries. The specificities of financial system of each county condition the complexity and the effects of transmission channels. Moreover, the development of financial system enhances the implementation of monetary policy as long as it enjoys public confidence. We thus emphasize the importance of the reform of financial system prior to conducting an effective monetary policy. Besides, the development of financial system links closely with that of the economy but it is likely to foster financial instability if the country doesn’t have sufficiently sound institutions. The success of the reform requires a number of preconditions such as macroeconomic stability, acceptable quality of regulations, and development of monetary market. The reform was put in place in 2001 (Blueprint [2001]) to develop a sound and efficient financial system based on market mechanisms; it could only partially achieve its objectives. It was revised in 2006 (FSDS [06-15]) to harmonize its objectives with the pace of reform which experienced economic, political, social and institutional improvements.In the current state of development of Cambodia, transmission channels of monetary policy are not fully efficient. We conducted an empirical studies based on Cambodian data to evaluate its effects. It seems that credit channel doesn’t have the impacts on economic growth but on general level of prices while monetary channel has positive and short-term impacts on general level of prices. Our study suggests the existence of a monetary channel and absence of credit channel. In a quest of the suitable monetary policy framework in the current context of the country, we analyze three forms of framework: inflation targeting, exchange rate targeting and monetary aggregate targeting. We also take into account of institutional aspects (independence, accountability, and transparency of the monetary policy implementation), communication strategy, and decision mechanisms of NBC. A monetary policy strategy based on monetary aggregate targeting appears the most suitable option. Exchange rate targeting framework seems to be a second-best option to absorb the excessive volatility and anchor the public expectations

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Gashgari, Reema. "Exploring the implications of corporate governance practices and frameworks for large-scale business organisations : a case study on the Kingdom of Saudi Arabia." Thesis, Brunel University, 2017. http://bura.brunel.ac.uk/handle/2438/14347.

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In 2006 the Kingdom of Saudi Arabia (KSA) introduced new legislation related to corporate governance (CG). Initial evaluation by the World Bank three years later showed relatively modest implementation of the regulations. This thesis investigates the extent to which this has been adopted over the past ten years. Saudi business has become more globalized, and a more standardised approach to CG is naturally expected by international partners and investors who must themselves justify investment. This research expands the existing literature on CG by examining the progress of countries with developing economies and relatively weak or new histories of regulated CG. This thesis explores the extent and form of the uptake of the newest generation of CG regulations, the existing roadblocks and the general current attitudes to corporate governance in KSA, examining the extent of KSA company compliance with KSA corporate governance regulations, the reasons for non-compliance when that exists, and any relevant deficits in the 2006 legislation with respect to international best practice. This is investigated through the use of a series of interviews and surveys with major Saudi organizations, as well as analysis of secondary information. The mixed method approach of quantitative and qualitative data analysis was selected as providing a means to generate both benchmarking data (i.e. quantitative) and further insight as to obstacles for further adoption (i.e. qualitative). As the basis for the investigation, questions are structured around four basic pillars of corporate governance: transparency; stakeholder value; responsibility; and fairness. This linkage of these factors with organisational structure, decision-making and the overall image of the firm within the industry is combined with an examination of how CG affects Saudi business expansion and investments, particularly in relation to how parties from other countries perceive the governance of a company. This perception of governance may condition their views concerning, for example, partnering with and investing in that company. The secondary data relates to The Saudi Arabian Monetary Agency (SAMA), Sanabil Investments and Saudi Arabia Basic Industries Corporation (SABIC). The qualitative data analysis was taken from interviews conducted from fifteen top managers of large-scale organisations. The quantitative data was collected from three organisations: Almarai, Saudi Aramco and Albaik. The overall results of the qualitative analysis and the secondary analysis showed that CG plays a vital role in business development. Quantitative analysis supported the idea that transparency, stakeholder value and corporate image are the main attributes of CG in a Saudi context, with statistical analysis indicating that both are essential to company access to private investment and market liquidity The overall findings indicate KSA’s need to improve its CG standards further, and taht whilst benchmarking of government-supported institutions such as SAMA and SABIC would be of assistance, the KSA government could play a pro-active role in encouraging businesses to expand best international corporate governance practices.

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Ilori, Emmanuel Olatomide Idemudia. "A critical analysis of monitoring and evaluation systems for small and medium enterprises: With specific reference to Small and Medium Enterprises Development Agency of Nigeria (SMEDAN)." University of the Western Cape, 2017. http://hdl.handle.net/11394/6392.

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Philosophiae Doctor - PhD (Public Administration)
The significance of small, micro, and medium enterprises (SMEs) development cannot be overemphasized because it plays a considerable role in a nation's economy particularly in developing countries. SMEs' contributions include job creation, expanding the means of sustainable livelihoods and ensuring impartial distribution of wealth amongst citizens. This study evaluates monitoring and evaluation systems, policy and programmes of the Small Medium Enterprises Development Agency of Nigeria (SMEDAN) to develop and transform the informal sector of the economy. The main purpose of the establishment of SMEDAN is to facilitate the promotion and development of a structured and effective small and medium enterprises sector that will provide informal employment for unemployed, and enhance sustainable livelihood and economic development in Nigeria. Unemployment and increased poverty levels are key challenges to the government of Nigeria, which has resulted in socio-economic and political unrest across the nation. Against the background of high unemployment rate, especially amongst the youth and the deteriorating fortunes of small and medium businesses in Nigeria, questions can be asked in relation to current initiatives and policies to support SME sector.

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Zylka, Sheryl Ann. "The impact of using the voluntary framework of accountability as a measure of student progress and outcomes at a community college." 2013. http://hdl.handle.net/2152/22267.

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The community college mission is to provide open access to higher education for all students. For that reason, accountability measures have focused primarily on student access to their institutions. However, in recent years there was a shift to include student progress and outcomes, in addition to access, as measures of institutional effectiveness. With this shift came concerns by community college leadership on a national level that they were being held accountable with measures that were inappropriate for this sector of higher education. As a result, the Voluntary Framework of Accountability (VFA) was created. This framework is unique in that it was designed for and by community colleges and is currently being piloted on a national basis by the American Association of Community Colleges at approximately 100 locations. This qualitative research case study, based upon grounded theory, chronicles the participation process of the Community College of Allegheny County (CCAC) in the development and piloting of accountability metrics using the VFA model to measure student progress and outcomes and the resultant impact on policy and practice at the CCAC. In my research, I found a number of factors shaping the implementation of the VFA pilot. The decision of the CCAC to participate in the development and pilot project of the VFA can be traced back to the increased pressure of accountability on the institution and the leadership of the current president and his philosophy about data informed decision-making. Other findings that influenced the implementation of the VFA included the limitations of the pre-VFA metric definitions and measurements that were being used to account for student progress and outcomes. In my treatise I describe the implementation issues, including the challenges and benefits of using the VFA accountability model, and then examine how it has impacted organizational policy and practices.
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Simasiku, Andrew. "Developing a conceptual framework for accountability in Namibian NGOs." Thesis, 2020. http://hdl.handle.net/10500/27269.

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Abstracts in English, Afrikaans and Xhosa
Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being able to demonstrate their accountability in a robust and comprehensive manner is increasingly being recognised. Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also becoming increasingly important. However, various institutional logics have shaped the face of NGOs’ work, as well as their reporting and their accountability mechanisms. This study therefore examined annual reports of sampled NGOs within Namibia and analysed various institutional accountability logics that shape accountability and reporting in the sector. Extending the literature on accountability logics of NGOs to include local regulations logics, financial and non-financial logic and integrated reporting logic, the study adopted a qualitative illustrative case study of the HIV and AIDS sector in Namibia. To this end, it used 13 purposively selected NGOs, subjecting their documents to analysis and through the conducting of interviews to build both theory and practice. The data were then analysed using content analysis to theme the findings towards the novel contribution it was intended to make. The findings of the study are analysed and interpreted through the lens of the institutional logics theory. The findings indicated that, currently, NGOs do not disclose decision-useful information suitable for all major groups of stakeholders. It is clear from the study that funder and local context regulation logics are the dominant logics in shaping the accountability mechanisms of NGOs in Namibia. The results have an implication for understanding the reporting systems of NGOs, particularly in developing countries such as Namibia. It is argued that extended accountability logics, such as local accountability, financial and non-financial and integrated reporting, are emerging in the NGO sector.
Nie-regeringsorganisasies (NROs) speel 'n belangrike en groeiende rol in die globale ekonomie en in openbare belang. Gegewe die toenemende ekonomiese en sosiale rol van NROs, word hul praktiese belang en aanspreeklikheid meer prominent. Hul vermoë om nie-finansiële aanspreeklikheid te demonstreer, word ook toenemend belangrik. Institusionele logika het die werking, verslagdoening en aanspreeklikheidsmeganismes van NROs gevorm. Hierdie studie het die jaarverslae van NRO's in Namibië ondersoek en die institusionele logika wat aanspreeklikheid en verslagdoening in die sektor vorm, ontleed. 'n Kwalitatiewe illustrerende gevallestudie van die HIV en Vigs-sektor in Namibië bestaande uit 13 geselekteerde NROs is ingesluit om plaaslike regulasie-, finansiële- en nie-finansiële logika met verslagdoeningslogika in NROs te integreer. ‘n Ontleding en interpretasie, deur gebruikmaking van institusionele logika-teorie, het bevind dat NROs tans nie beslissingsinligting bekendmaak wat vir alle hoofgroep belanghebbers geskik is nie. Dit is duidelik uit die studie dat befondsings- en plaaslike konteksregulasie-logika die dominante invloede is wat die aanspreeklikheidsmeganismes van NROs in Namibië gevorm het. Die resultate het 'n invloed op die verstaan van verslagdoeningstelsels van NROs, veral in ontwikkelende lande soos Namibië. Die studie bevind dat uitgebreide aanspreekliksheidslogika, wat plaaslike aanspreeklikheid, finansiële en nie-finansiële asook geïntegreerde verslagdoening insluit, in die NRO-sektor na vore kom.
Zwiimiswa zwine zwa sa vhe zwa muvhuso (dzi NGO) dzi shuma mushumo wa ndeme na wa nyaluwo kha ikonomi ya ḽifhasi kha vhuḓi ha tshitshavha. Ho ṋetshedzwa u gonya ha ikonomi na ndeme ya matshilisano ya dzi NGO, ndeme ya nyito ya u kona u sumbedza vhuḓifhinduleli hadzo nga nḓila yo khwaṱhaho yo fhelelaho i khou engedzea na u dzhielwa nṱha. Ṱhaṅwe tshine tsha mangadza, vhukoni ha u sumbedza vhuḓifhinduleli hadzo hu si ha masheleni na hone ho engedza ndeme. Naho zwo ralo, zwiitisi zwo fhambanaho zwa zwiimiswa zwo fhaṱa mbonalo ya mushumo wa dzi NGO, na nḓila dzadzo dzou vhiga na vhuḓifhinduleli hadzo. Ṱhoḓisiso heyi nga zwenezwo yo ṱola mivhigo ya ṅwaha nga ṅwaha ya tsumbo dza dzi NGO kha ḽa Namibia na u saukanya zwiitisi zwo fhambanaho zwa vhuḓifhinduleli ha zwiimiswa zwine zwa fhaṱa vhuḓifhinduleli na kuvhigele kha sekithara. U engedza maṅwalwa nga ha zwiitisi zwa vhuḓifhinduleli ha dzi NGO u katela zwiitisi zwa ndaulo dzapo, zwiitisi zwa masheleni na zwi si zwa masheleni na tshiitisi tsha u vhiga ho ṱanganelaho, ṱhoḓisiso yo shumisa ngudo ya tsumbo ya khwaḽithethivi ya sekhithara ya HIV na AIDS kha ḽa Namibia. U swika zwino, yo shumisa dzi NGO dza 13 dzo nangwaho ho sedzwa vhukoni, u ṱana maṅwalo avho kha u saukanya na kha u ita inthaviwu u fhaṱa vhuvhili hazwo thyeori na nyito. Data yo ḓo saukanya nga murahu hu tshi khou shumiswa u saukanya zwi re ngomu kha u wana thero zwi tshi ḓa kha u bveledza phambano ine ya fanela u bveledzwa. Mawanwa a ngudo a saukanya na u ṱalutshedzwa nga kha kuvhonele kwa vhushaka ha tshiimiswa, maitele a matshilisano na zwine ha tendwa khazwo. Mawanwa o sumbedzisa zwauri, zwazwino, dzi NGO a dzi bviseli khagala mafhungo a tsheo a ndeme o teaho zwigwada zwoṱhe zwihulwane zwa vhadzhiamukovhe. Zwi tou vha khagala u bva kha ngudo uri vhalambedzi na zwiitisi zwa ndaulo ya nyimele yapo ndi zwiitisi zwihulwane kha u fhaṱa kuitele kwa vhuḓifhinduleli kha dzi NGO kha ḽa Namibia. Mvelelo dzo baḓekanywa na u pfesesa sisiṱeme dza kuvhigele kwa dzi NGO kha ḽa Namibia, nga maanḓa kha mashango ane a kha ḓi bvelela a nga ho sa Namibia. Ho rerwa nga ha u pfi zwiitisi nyengedzedzwa zwa vhuḓifhinduleli, zwi ngaho sa vhuḓifhinduleli hapo, u vhiga ho ṱanganelaho hu si ha masheleni na ha masheleni, hu bveledzwa kha sekhithara ya NGO.
Financial Accounting
D. Phil. (Accounting Science: Financial Accounting)

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Conway, Lyn. "The South Australian curriculum standards and accountability framework in preschools: influence and outcomes." 2008. http://arrow.unisa.edu.au:8081/1959.8/47058.

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The thesis topic seeks to address to what extent early childhood practitioners have adopted teaching methodology and pedagogical practices to embrace the SACSA Framework in the Communication and Language Learning Area.

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"Centering and Transforming Relationships with Indigenous Peoples: A Framework for Settler Responsibility and Accountability." Master's thesis, 2020. http://hdl.handle.net/2286/R.I.63013.

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abstract: What are possibilities for transforming the structural relationship between Indigenous peoples and settlers? Research conversations among a set of project partners (Indigenous and settler pairs)—who reside in the Phoenix metro area, Arizona or on O’ahu, Hawai’i—addressed what good relationships look like and how to move the structural relationship towards those characteristics. Participants agreed that developing shared understandings is foundational to transforming the structural relationship between Indigenous peoples and settlers; that Indigenous values systems should guide a process of transforming relationships; and that settlers must consider their position in relation to Indigenous peoples because position informs responsibility. The proposed framework for settler responsibility is based on the research design and findings, and addresses structural and individual level transformation. The framework suggests that structural-level settler responsibility entails helping to transform the structural relationship and that the settler role involves a settler transformation process parallel to Indigenous resurgence. On an individual level, personal relationships determine appropriate responsibilities, and the framework includes a suggested process between Indigenous persons and settlers for uncovering what these responsibilities are. The study included a trial of the suggested process, which includes four methods: (1) developing shared understandings of terms/concepts through discussion, (2) gathering stories about who participants are in relationship to each other, (3) examining existing daily practices that gesture to a different structural relationship, and (4) using creative processes to imagine structural relationships in a shared world beyond settler colonialism. These methods explore what possibilities unfold when settlers center their relationship with Indigenous peoples.
Dissertation/Thesis
Masters Thesis Social and Cultural Pedagogy 2020

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Van, der Poll Huibrecht Margaretha. "Towards a classification framework for accounting information." Thesis, 2007. http://hdl.handle.net/2263/26474.

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This thesis is concerned with the classification of accounting information from the recording phase through to the reporting phase. Various criticisms on the way information is presented in financial statements, especially in the balance sheet and income statement ware found in the literature. Classification models for accounting information have been proposed in the literature but the main disadvantages of these models are that they are inherently static in nature and do not embed the notion of time. To further test the various criticisms of present classification structures, 1) a comprehensive literature survey of the criticisms of present accounting classification structures as presented by researchers in the literature was conducted, 2) a questionnaire was prepared and sent out to companies in industry, academics as well as analysts in order to test these criticisms, and 3) an analysis of the financial statements (balance sheet and income statement) of 93 companies listed on The JSE Securities Exchange South Africa (JSE) was undertaken. The outcome of the above three (3) actions led to the following hypothesis: The current classification of accounting information, from the recording phase to reclassification in the reporting phase, does not supply users of such information with the necessary information for decision-making purposes. In this regard a comprehensive classification framework for accounting information is proposed, with the following properties: • A well-defined set of attributes will be used, ultimately to classify a transaction into a static sub-framework to aid decision-making. • Time will be used to classify a transaction at the time of recording and later to reclassify it at the time of reporting. • The proposed framework will guide the classifier as to how an item finds its way into a static structure. Classification has as its step the identification of all the attributes known at the time of recording and reporting of the items implicitly involved in a transaction. These attributes in essence define the items that are to be classified into a structure as well as allowing for relationships to be drawn among the said items. One of the advantages of classification is the creation of (new) knowledge or information. The utility of such information depends on the quality of the classification performed. Normally the responsibility for classification at both the recording and reporting phases rests with the accountant. The resultant classification should provide enough information to users of financial statements, especially financial managers, to allow them to reclassify the given information to suit their own needs. An important influence on a classification framework for accounting information is the various requirements put forward by a variety of users of such information. Some of these requirements may conflict with one another. It is proposed in this thesis that a distributed union of all requirements of users be taken and all conflicting requirements be removed from the union (i.e. simply put all requirements into one group and remove all those that conflict with one another). Classification is then performed for the result. Additional information may be supplied in the statements to cater for the requirements outside the result. The classification framework for accounting information proposed in this thesis is made up of three (3) sub-frameworks as follows: • A normative sub-framework that defines a number of attributes for a transaction and which is based on the recording (past) and reporting (present) phases of accounting information. This framework also takes transactions with future aspects into account • A decision sub-framework which follows directly on the normative sub-framework and which directs the classifier as to where a transaction should be classified in a final, static sub-framework. • A static sub-framework which shows where items implicitly involved in a transaction are finally classified. Classification frameworks are proposed for both the balance sheet and the income statement. The balance sheet framework embodies a temporal component, a decision component and a static structure. A different classification layout for the income statement, including a temporal component and a static structure, is also proposed in this thesis.
Thesis (DCom (Financial Management Sciences))--University of Pretoria, 2008.
Financial Management
unrestricted

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Osiemo, Lynette. "Securing corporate accountability for violation of human rights: towards a legal and policy framework for Kenya." Thesis, 2016. http://hdl.handle.net/10539/22370.

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Thesis submitted in fulfillment of the requirements for the degree of Doctor of Philosophy, presented to the School of Law, Faculty of Commerce, Law and Management, University of the Witwatersrand.
Over the last few decades, the debate on the topic of business and human rights has dominated the international scene. Initially, the debate focused on the question whether corporations have obligations beyond making profits. This is no longer contested, and the issue now at hand is the need to define what these obligations are and to determine how they can be enforced. In the history of the development of human rights, the duty to uphold human rights and secure their protection was considered a preserve of the state. However, with changing economic dynamics and increased globalization, it is undeniable that states are no longer the only or major threat to human rights; the modern corporation, much bigger in structure and complex in operations than before, has taken its place beside the state, having as much potential as the state to negatively impact human rights. Kenya adopted a new Constitution in 2010, at the same time that John Ruggie, the Special Representative of the UN Secretary General on Business and Human Rights was finalizing his mandate and putting together his findings based on research he had conducted over a number of years. The business and human rights deliberations Ruggie steered at the international level were expected to culminate in the negotiation of an internationally binding instrument. This did not happen. This study shows that the failure to propose the negotiation of a treaty was not fatal to the Business and Human Rights agenda, but rather that the alternative approach taken presents a more ideal opportunity to prepare the ground for the future negotiation of a treaty. Ruggie developed the UN Guiding Principles on Business and Human Rights and proposed them as a common global platform for action, an authoritative focal point to direct efforts geared at understanding the corporate obligation for human rights. Although both the Constitution of Kenya and Ruggie’s findings underscore the role of the corporation in upholding human rights, the corporate obligation with regards to human rights is not clear. The main objective of the research was therefore to give human rights obligations of corporations in Kenya greater specificity so that both corporations and the State may more effectively implement them. The study undertook to investigate what the corporate obligation for human rights entails, building on the foundation established by the 2010 Constitution, which provides for horizontal application of the Bill of Rights to juristic persons, and the guidance offered for states and corporations and other business entities through the UN Protect, Respect and Remedy Framework and the UN Guiding Principles. The study established what the obligations under the three pillars recommended in the UN Framework would mean for Kenya. The mistaken belief commonly held by corporations that corporate social responsibility is the same as human rights obligation was explored. The findings also show that the State Duty to Protect will mainly be exercised through the enactment of laws that offer guidance to corporations on what constitutes their duty and how it can be executed in practice. The study therefore recommends that amendments and additions be made to particular laws, the main one being the Companies Act of Kenya, to guide corporations in executing their human rights obligation. Furthermore, a recommendation is made that the Commission charged with implementing the Constitution include a specific section on Business and Human Rights in the National Policy and Action Plan drawn up to implement the 2010 Constitution. This will ensure that due attention is given to the subject, and a clear and comprehensive approach adopted to make corporate accountability for human rights violations a practical and realistic goal. The proposals made for the Action Plan include factors that will improve access to remedy for victims of human rights violations.
MT2017

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Osuntogun, Abiodun Jacob. "Global commerce and human rights: towards an African legal framework for corporate human rights responsibility and accountability." Thesis, 2016. http://hdl.handle.net/10539/19411.

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Thesis submitted in fulfilment of the requirements for the degree of (PhD) in the School of Law at the University of the Witwatersrand School of Law Faculty of Commerce, Law and Management University of the Witwatersrand, Johannesburg
Since the 1970s, when third world countries challenged the market-dominated international trade regime, the United Nations (UN) has been engaging without relent on how to fill the gap in business and human rights governance. The gap exists in countries with relaxed domestic regulatory regimes, where multinational corporations commit human rights violations without regional and institutional mechanisms to hold them accountable. From the draft codes, to the Global Compacts and the UN Draft Norms, the search failed to yield the desired result. In 2005, another move was made that produced a compendium of UN Guiding Principles on Business and Human Rights (UNGP) which was unanimously endorsed by the UN Human Rights Council (UNHRC) in May 2011. Although it has been argued that the endorsement fills the gap that has been missing in the quest for global corporate accountability, the search continues unabated at the UN forum albeit without the support of some powerful nations for a ‘binding international legal instrument’ that will regulate the activities of corporations with regard to human rights. However, while awaiting the outcome of the recent interrogation on the issue, the UNHRC passed a resolution that the implementation of the UNGP should commence. Since Africa is one of the continents greatly affected by this problem, this thesis considers how the African Union (AU) can develop a framework for corporate human rights responsibility and accountability in line with the UNGP. To this end this thesis proposes a mechanism that will engender a proper implementation of the UNGP; it argues that a new treaty process and implementation of the UNGP are simply different sides of the same coin and that they serve the same purpose. The thesis also considers the adequacy of the existing regulatory framework for corporate human rights accountability in Africa and explores the creation of an appropriate forum for the implementation of the UNGP. Choosing the AU as the suitable forum, this thesis endeavours to examine how some legal and policy-making institutions in the AU can be rejuvenated, overhauled and re-positioned in order to perform effective corporate accountability oversight to support the domestic and sub-regional systems. Furthermore, it attempts to provide possible remedies to victims of corporate human rights violations in Africa.

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Yu, Chih-Chin, and 余致蓁. "The Legal Framework of Executing Agencies and Its Accountability of Animal Protection Law ---Focusing On Animal Abuse Control." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/dpy499.

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碩士
國立清華大學
科技法律研究所
105
The legitimacy of animal protection, after a long period of dialectical and development, seems to have become an international consensus. The central idea of Animal Protection Law in Taiwan has been very clear to be Animal Welfare-oriented. However, to actually avoid animal abuse, there are still many deficiencies waiting to be fix under current legal norms and the configuration of the executive authorities. In order to amend the existing regulations and to solve the problem of confusion and disability of the executive authorities so that animal welfare can be implemented, this article use statutory interpretation and practical interview to analyze the problem, then draw on the experience of other countries of different types of animal protection systems. Through the improvement of the relevant regulations, hoping to build up a most suitable system for Taiwan's animal protection and set up an official animal protection agencies in every local government that combines the function of control, rescue and criminal prosecution. Also, expand the authority of animal control officer, and gain human resource by public-private partnerships to handle with animal cruelty.

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Dumela, Shinyumisa Sellinah. "The state of readiness of Limpopo Health Department to implement a result-based monitoring and evaluation framework." Thesis, 2014.

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Thesis (M.M. (Public Policy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, Graduate School of Public and Development Management, 2013.
Globally, there is an increasing emphasis on results-based monitoring and evaluation (M&E) systems. The emphasis on M&E systems is driven by the need to: promote good governance; improve government’s performance and public accountability; comply with international donor funding requirements; achieve the millennium development goals; and respond to economic and social pressures experienced by countries. A readiness assessment is considered a critical first step and the foundation of results-based M&E system. In light of limited evidence, the aim of this study was to examine the state of readiness of the Limpopo Department of Health (LDOH) to implement the new results-based M&E policy framework. The research approach selected for this study was qualitative in nature, and provided a systematic inquiry of the state of readiness of the LDOH for the implementation of the new results-based M&E policy framework. The study employed in-depth interviews and document analysis to obtain information, in order to bring rich insights, meaning, values and holistic views to the study questions. A key finding that emerged from the study is the existence of an enabling legislative and policy environment for the implementation of the results-based M&E system. However, there are several factors that mitigate against the successful implementation of the results-based M&E system. These included sub-optimal leadership and accountability; structural weaknesses with high vacancy rates and unclear roles and responsibilities; lack of integrated management information and M&E systems; inadequate infrastructure and resources; and problems with M&E culture, capacity and skills development. The overall conclusion of the study is that the LDOH is not ready to implement a results-based M&E system. Key recommendations include dedicated resources (finances, staff, etc.) for implementation, strong leadership at political and management level, strengthening capacity and systems; and focus on the establishment of an integrated results-based M&E system, without neglecting processes and the organisational culture.

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Mthiyane, Sihle Goodman Doctor. "Towards an outcomes-based policy evaluation framework in South Africa." Thesis, 2011. http://hdl.handle.net/10413/5004.

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This is a qualitative research study undertaken to explore the extent to which Evidence based and Results based management approaches are being applied in SA in the area of public policy, with the aim of improving policy performance feedback. The orientation of this study was influenced by the problem statement which is stated in Chapter 1 as the general absence of reliable and appropriate performance information that is required to evaluate policy performance and gauge the impact of government‘s policy decisions. Reviewed literature, in Chapter 2, shows that generation and utilisation of reliable performance information, to a large extent, depend on the effectiveness of an evaluation system that is outcomes-based and embedded in a functional evidence-based system. Thus chapter 2 attempts to explain processes (mechanisms and practices) that lead to the availability and utilisation of reliable and credible performance information. Chapter 2 assists the researcher to answer the secondary research question of this study; which is, does embedding a monitoring and evaluation system in an evidence-based system contribute to an outcomes-based and accountable government? This study, though critical of the emerging policy evaluation framework in SA, acknowledges efforts made in the policy arena since 1994 (which is discussed in chapters 3). Thus, in identifying challenges, this study seeks to take a prospective approach that would outline the issues which government must grapple with in order to successfully institutionalise an outcomes based policy evaluation system. In this study institutionalisation of an outcomes-based policy evaluation system refers to the creation of a monitoring and evaluation (M&E) system which produces monitoring information and evaluation findings which are judged valuable by key stakeholders, and are used in the pursuit of evidence-based decision making (Mackay 2006:5). Based upon the findings of this study, the researcher concludes that the government has adopted a technocratic approach to monitoring and evaluation, paying little attention to the broader institutional and systemic issues. At the core of the matter is an under-emphasis of the political influence on the effectiveness of the evaluation systems. This study further argues that even the recent public reforms, driven through the newly established Performance Monitoring and Evaluation Ministry, continue to advocate for this technocratic approach with little or no consideration of the political environment within which evaluations are supposed to be executed. Therefore the researcher recommends that in order to institutionalise the Outcomes-Based policy evaluation system, interventions should be made at different levels; that is, political and administrative levels. Political interventions would entail reforming the current electoral system, and strengthening the role and capacity of parliamentary organs. On the other hand, administrative interventions would entail accelerating differentiated evaluation support programmes, strengthening financial accountability and budget allocation mechanisms. This study found that, despite government‘s much publicised intentions of implementing an outcomes-based approach through the GWM&ES, most government departments are far from implementing outcomes-based policy evaluation systems. Evaluation culture is weak and, if done, evaluations only occasionally inform strategic directions of the departments. This in turn discourages departments from conducting evaluations. The extent to which departments have applied the GWM&ES is the subject of this research. Chapters 3 and 4 address this matter and thus assist the researcher to answer the main research question of this study; which is, what strides have been made by SA towards an outcomes-based policy evaluation framework – ―Where are we and what are the gaps?
Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2011.

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Diwa, Zainabu Mango. "Managing the proceeds of crime: a critical analysis of the Tanzanian legal framework." 2013. http://hdl.handle.net/11394/3279.

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Lin, I.-ta, and 林怡達. "An Exploratory Study on the Accountability Framework of Government and Nonprofit Partnership: The Case of Community Nanny System in Chiayi County and City." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/74748284423490511388.

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碩士
南華大學
非營利事業管理研究所
98
Since 2001, the Ministry of the Interior’s Bureau of Children begins promoting community nanny systems at local governments. Until May 2010, 59 community nanny systems has been established nationwide and 13801 nanny received training and visit counseling. This study examines the role of government in partnering with nonprofit organizations in providing child welfare services. To explore the government-nonprofit partnership framework, this study focuses on community nanny systems established and operated in Chiayi City and County. By conducting in-depth interviews, this study collected qualitative data to analyze the determinants, innerving factors, situational factors, response and interaction relations, strategy, and results of the government-nonprofit partnership accountability framework. Research findings show that organizational type, contracting out experience, and service scope affect local governments’ privatization model of community nanny systems that result in different types of accountability requirements and strategies.

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Naidoo, Calvin. "A framework to optimise public participation for effective municipal service delivery." Thesis, 2017. http://hdl.handle.net/10500/23106.

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The purpose of this study was to identify the relevant factors to develop a framework for optimising public participation to improve service delivery in a metropolitan municipality in South Africa. This approach was undertaken with a view to identify the gaps created through the expectations generated among citizens by the national government and the weaknesses in the capacity of the local government to deliver through its supply chain processes, and hence develop strategies to close the existing gaps as much as possible. There were four samples in the study namely: citizens, managers, businesses and ward committee members (WCM). The data that were collected for citizens were conducted at each Customer Care Centres (CCC). For the other three sets of respondents, it was conducted through email. The research approach was quantitative. Factor analysis was applied in this research study in order to identify significant factors that drive public participation in service delivery by local government. Findings of this study showed that there are two major perceptions of the respondents perceived to affect the optimisation of effective service delivery: 1) the facilitating factor and 2) the impeding factor. This was assisted by Structural Equation Modelling (SEM) where a model was designed which resulted in the development of the public participation framework for effective municipal service delivery. These findings will inform the management of local governments to prioritise inclusion of all citizens by optimising their participation for effective service delivery. Areas where participation in local government was lacking were identified and this study presents well-informed strategies for local governments and for their possible implementation.
Business Management
D.B.L.

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Durand, Lenard. "An explorative study on the development of a framework for the measurement of performance and trust." Thesis, 2017. http://hdl.handle.net/10500/23272.

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Based on literature, a theoretical model was developed for viable performance consisting of eight constructs whilst the trust model of Martins (2000) was used to measure four organisational trust constructs. Exploratory factor analysis was used to extract the constructs, and structural equation modelling was employed to validate the models against the data. An empirical model for viable performance resulted in a solution with seven constructs and organisational trust with five constructs. The two empirical models were unified into a model of viable performance and trust resulting in a measurement model where all 12 constructs were shown. Significant levels of internal consistency were measured. The resulting measurement model was tested for group differences, and no significant differences were found, indicating that the assessment can be used across different groups. It was concluded that the aim to construct and test an integrated and comprehensive theoretical framework of viable performance and trust was achieved and the resulting Viable Performances and Trust Indicator (VPTI) was validated as an assessment to be used across groups. Organisations can thus use the framework and VPTI assessment tool with confidence to assess performance and trust across different biographical groups. Future researchers can build on this exploratory study to refine the scales and apply the measurement model within the wider context of South Africa or as a globally accepted model.
IndustriaI and Organisational Psychology
D. Litt. et Phil. (IndustriaI and Organisational Psychology)

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Siang'andu, Twaambo Ellah Mapenzi. "The methodology by which transitional justice strategies ought to be incorporated into the International Criminal Court framework." Thesis, 2016. http://hdl.handle.net/10500/21168.

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This research seeks to establish a methodology by which transitional justice strategies ought to be incorporated within the International Criminal Court (ICC) framework. The study is based on the situation in Uganda as an example of the state that has a situation and cases before the ICC. The aim of the thesis was achieved through the adoption of a combination of theoretical legal research and the non -doctrinal approaches. This research establishes that the primary responsibility to prosecute persons suspected of violating international law lies with the states. The importance of the concept of individual criminal responsibility, the idea that every person suspected of committing the most serious offences must be held accountable regardless of status. The principle of individual criminal responsibility is further developed with the creation of the ICC. This research clarifies that there are limitations in terms of what prosecutions can achieve during transitional periods; further, that trials in the ICC and national courts can be undertaken together with proceedings of the Truth and Reconciliation Commissions or indigenous mechasims. Such an approach will allow for confines of prosecutions to be addressed. Despite the existence of principles and institutional framework that are intended to ensure individuals are held accountable for the most serious offences of international concern, the majority of individuals are not held accountable. In order for the ICC to operate effectively it would need to seek to go beyond deterrence and retribution. This would require post – conflict states to devise transitional arrangements that compel with the ICC structure. Thus the research recommends that it would be better for judicial and non- judicial measures to be adopted in states that have cases before the ICC. Particularly Uganda must adopt the mato oput method formally as a tool to address the past human rights abuses in Uganda. All persons regardless of whether they have been granted amnesty or not must be held accountable under the mato oput measures. This implies all persons with exception to those that the ICC has issued the warrants of arrest against.
Public, Constitutional and International Law
LL. D.

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44

Van, Biljon Ernst Hendrik. "A critical assessment of the metropolitan police mandate within a constitutional democratic framework : the case of Gauteng metropolitan police departments." Thesis, 2018. http://hdl.handle.net/10500/25024.

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Text in English, with summaries in English, Xhosa and Zulu
This research was directed towards investigating if the metropolitan police mandate, as it is collectively perceived by senior metropolitan police officials in Gauteng, is constructive and aligned to the notion of a democratic South Africa. Qualitative data was collected from all metropolitan police departments in Gauteng through an extensive series of semi structured interviews. By adopting a phenomenographic research approach, collected data was transcribed, analysed and hierarchically arranged into a variety of qualitatively different but intrinsically related categories of description. From these categories of description, multiple collective understandings relating to democracy in South Africa, democratic policing and the metropolitan police role emerged. Further analysis revealed that the senior metropolitan police managers collectively fosters a significantly limited understanding of democracy, predominantly based on rudimentary and general democratic principles and values. The collective understanding participants held in relation to democratic policing was also significantly rudimentary and limited, as it principally revolved around the notion of police accountability. Again, the absence of an explicit relationship between participants and South Africa’s democracy was notable. Sequentially, it emerged that participants predominantly do not understand or perceive the metropolitan police department or its mandate as is appropriate within the framework of South Africa’s constitutional democracy. The democratic features of a preventative and proactive focus, objective professionalism and individual and situational responsiveness are thus remarkably absent from these departments. Subsequently, the metropolitan police mandate, as it is collectively perceived by senior metropolitan police officials in the Gauteng Province, is neither appropriate nor constructive to a democratic South Africa.
Olu phando lwalujoliswe ekuphandeni ukuba ingaba igunya lamapolisa esixeko, njengoko libonwa njalo ngawo wonke amagosa aphezulu obupolisa besixeko eGauteng, liyakha kwaye lingqamene na nombono woMzantsi Afrika wedemokhrasi. Kwaqokelelwa iinkcukacha zolwazi lomgangatho kuwo wonke amasebe amapolisa esixeko eGauteng, oko kusenziwa ngothotho lodliwano ndlebe olunzulu nolungaqingqwanga ncam. Kwasetyenziswa indlela yophando ejonga iimeko ngobunjalo bazo, iinkcukacha zolwazi ezaqokelelwayo zahlalutywa zacwangciswa ngokwamanqwanqwa olandelelwano, zangamaqela enkcazelo aneempawu ezingafaniyo nangona zizalana. Ukususela kula maqela enkcazelo kwaqondakala iqela lezimvo eziphathelene nedemokhrasi eMzantsi Afrika, ukugcina umthetho ngokwedemokhrasi kwaze kwavela indima yamapolisa esixeko. Uhlalutyo lwaqhuba lwavelisa ukuba abaphathi bamapolisa esixeko ewonke abonakalisa ukungayiqondi kakuhle idemokhrasi, ikakhulu asekeleze iinqobo ezingacolekanga zedemokhrasi. Uluvo lwabo bonke abathathi nxaxheba xa luthelekiswa nokugcina umthetho ngokwedemokhrasi lwafumaniseka ukuba nalo alucolekanga ngaye lulwazana oluncinci, kuba lwalungqonge ingcinga yokuba amapolisa amele izenzo zawo. Ngaphezu koko, kwaqapheleka ukungabikho kobudlelwane phakathi kwabathathi nxaxheba nedemokhrasi yoMzantsi Afrika. Okulandelayo yaba kukuqaphela ukuba abathathi nxaxheba abaliqondi iSebe okanye igunya lamapolisa esixeko njengoko libekiwe kwisakhelo sedemokhrasi yoMgaqo Siseko yoMzantsi Afrika. Azikho kwaphela kula maSebe iimpawu zedemokhrasi zokuthintela nokulungiselela kungekaqhambuki bubi, ukusebenza kakuhle nokuvelela izinto macala onke kwanokukwazi ukusabela kwimeko ethile. Ngoko ke, igunya lamapolisa esixeko, njengoko libonwa njalo ngawo wonke amagosa aphezulu amapolisa esixeko kwiPhondo iGauteng, alifanelekanga kwaye aliwakhi uMzantsi Afrika wedemokhrasi.
Lolu cwaningo lwaluqondiswe ekuhloleni ukuthi isijubo samaphoyisa edolobhakazi, ngendlela esibonwa ngayo yizikhulu zasemaphoyiseni edolobhakazi eGauteng singesakhayo na nokuthi siyahambisana yini nombono weNingizimu Afrika yentando yeningi. Imininingwane yocwaningo emayelana namaqiniso yaqoqwa kuyo yonke iminyango yamaphoyisa edolobhakazi eGauteng ngokusebenzisa uchungechunge olubanzi lwezingxoxo ezihleliwe. Ngokulandela indlela yocwaningo ebheka ukuthi abantu bacabangani noma bayithola injani into ethile, imininingwane eqoqiwe yashicilelwa yaba ngumbhalo, yahlaziywa yabe seyihlelwa ngokulandelana kokukhula kwayo yaba yizinhlobonhlobo zemikhakha yencazelo engamazingahle ahlukahlukene kodwa futhi zibe zihlobene ngokwemvelo. Kule mikhakha yencazelo, kuvele ukuqonda okwahlukene kaningi eqoqweni elilodwa ngokufanayo maqondana nentando yeningi eNingizimu Afrika, ukuqapha okuhambisana nentando yeningi kanye nendima edlalwa ngamaphoyisa edolobhakazi. Olunye uhlaziyo luveze ukuthi izikhulu zasemaphoyiseni edolobhakazi, ngokuhlanganyela, zinokuqonda okunomkhawulo maqondana nentando yeningi, ikakhulukazi kokuphathelene nemigomo nezimiso ezejwayelekile zentando yeningi. Ukuqonda kweqoqo lababambiqhaza ngokuhlanganyela maqondana nokuqapha okuhambisana nentando yeningi nakho kwaba ngokwejwayeleke kakhulu futhi kwaba nomkhawulo, njengoba kwakugxile kakhulu embonweni wokuziphedulela kwamaphoyisa. Kanti okunye, ukungabi khona kobudlelwano obucacile phakathi kwababambiqhaza kanye nentando yeningi yeNingizimu Afrika nakho kwabonakala. Okwalandela lapho kwaba ngukuthi ababambiqhaza abaningi abaqondi kahle kumbe babona umnyango wamaphoyisa edolobhakazi noma isijubo sawo njengefanelekile ngokohlaka lwentando yeningi yeNingizimu Afrika elandela umthethosisekelo. Ngakho-ke, izinto ezihambisana nentando yeningi maqondana nokugxila ekuvimbeleni nasekwenzeni izinto ngaphandle kokutshelwa, ukuqeqesheka kahle ngokubheka wonke amacala kanye nokubhekana nezinto eziqondene nomuntu ngamunye noma nezimo, azitholakali kule minyango. Ngenxa yalokho, isijubo samaphoyisa edolobhakazi, ngendlela esibonwa ngayo yizikhulu zasemaphoyiseni edolobhakazi esifundazweni saseGauteng, singesingafanelekile nesingakhi eNingizimu Afrika yentando yeningi.
Police Practice
D. Lit. et Phil. (Police Science)

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45

Cournier, Marine. "Sociétés minières canadiennes et violations des droits de l’homme à l’étranger : le Canada respecte-t-il les prescriptions internationales en la matière?" Thèse, 2013. http://hdl.handle.net/1866/10446.

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La présente étude a pour objectif de vérifier si le Canada respecte les prescriptions internationales en matière de droits de l’homme et d’entreprises vis-à-vis de l’encadrement qu’il exerce sur les sociétés minières canadiennes évoluant à l’étranger. En 2011, le Conseil des droits de l’homme de l’ONU a adopté des «Principes directeurs» afin de mettre en oeuvre le cadre de référence « Protéger, Respecter, Réparer » du Représentant spécial chargé de la question des droits de l’homme et des sociétés transnationales et autres entreprises. Selon ce cadre de référence, les États ont des obligations de protection et de réparation alors que les entreprises ont seulement la responsabilité de respecter les droits humains. Après six années de travail, le Représentant spécial John Ruggie, a fait le choix de formuler dans ses «Principes directeurs» des directives non contraignantes à l’égard des États et des entreprises afin de les aider à remplir leurs obligations et responsabilités vis-à-vis des droits de l’homme. Selon, l’ONU, cet instrument de portée universelle est le plus élaboré en la matière, si bien qu’il est recommandé aux entreprises et plus particulièrement aux États de s’y conformer lors de l’élaboration de leurs politiques respectives en matière d'activité économique et de droits humains. Il convient donc de vérifier d’une part si l’encadrement exercé par l’appareil législatif et gouvernemental vis-à-vis des sociétés minières canadiennes évoluant à l’étranger est conforme au principe directeur «Protéger». D’autres part, il convient de vérifier si les recours judiciaires et extrajudiciaires disponibles au Canada remplissent les exigences du principe directeur «Réparer». Cette double analyse permettra de conclure que le Canada respecte dans les grandes lignes ces «Principes directeurs» mais qu’il pourrait faire bien plus notamment en terme d’accès à des réparations effectives pour les victimes étrangères de minières canadiennes.
This study propose to assess whether Canada meets the international requirements of business and human rights in relation to the supervision it has on Canadian mining companies operating abroad. In 2011, the Human rights Council adopted the Special Representative’s Guiding Principles on Business and Human Rights in order to implement the United Nations “Protect, Respect and Remedy” Framework. According to this framework, States have obligations to protect and remedy while companies only have responsibilities to respect human rights. After six years of work, the Special Representative on Business and Human rights, John Ruggie, has chosen to give in its Guiding Principles non- binding recommendations in order to help States and businesses to encounter their obligations and responsibilities towards human rights. According to the UN, this universal instrument is the most developed in the field. Thus, it is strongly recommended that companies and especially States, comply those «guiding principles» when they elaborate their respective policies on economic activity and human rights. It is therefore necessary to check first if the supervision exercised by the legislature and the government on Canadian mining companies operating abroad succeeds to comply with the "Protect" principles. On the other hand, it must be checked whether the judicial and extrajudicial remedies available in Canada meet the requirements of the «Remedy" principles. This dual analysis will led to conclude that Canada meets broadly the "Guiding Principles" but could do much more, especially in terms of access to effective remedies for foreign victims of Canadian mining companies.

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