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1

Roffler, Mario. "Professionalität in Schweizer Audit Committees." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/04607396001/$FILE/04607396001.pdf.

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2

Thiruvadi, Sheela. "Gender Differences in Audit Committees." FIU Digital Commons, 2008. http://digitalcommons.fiu.edu/etd/75.

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Issues related to the composition of audit committees have attracted significant interest from legislators and regulators in recent years. In my dissertation, I examine one overlooked component of audit committee composition – namely, the presence of female directors on the audit committee. I empirically test to see if there are any differences in the functioning of audit committee when there is at least one female director on the audit committee. My dissertation examines three issues: audit committee diligence, audit pricing and earnings management. The absence of females on corporate boards has become the focus of legislators in some countries. Prior research, in a variety of contexts, suggests that women are in general more conservative in their judgments and decisions. The first part of my dissertation empirically shows that the presence of at least one female director on the audit committee makes the audit committee have more meetings. The second essay empirically examines if there is a positive association between audit fees and the presence of female directors in the audit committee. I posit that having a female director on the audit committee will result in higher audit fees. I find no significant evidence to show that audit fees are higher when there is a female director on the audit committee. The third part of my dissertation empirically examines if there an association between the presence of a female director on the audit committee and earnings management. I find no significant evidence to show that the presence of female directors on the audit committee constrains earnings management. Overall, the results suggest that having a female on the audit committee changes the form – if not the substance – of audit committee functioning.
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3

KURKOWSKI, JENNIFER. "The new audit committee: The effect of the Sarbanes-Oxley Act of 2002 on audit committees /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_kurko_new.pdf.

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4

Soliman, Mohamed Moustafa Youssef. "The oversight responsibilities of audit committees : the problems facing the development of audit committees in Egypt." Thesis, Durham University, 2003. http://etheses.dur.ac.uk/3734/.

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An increasing number of earnings restatements by publicly traded companies in the USA coupled with allegations of financial statement fraud and lack of responsible corporate governance have sharpened the ever increasing attention on corporate governance in general and the audit committee in particular. Over the past three decades, the value of audit committees as a means of enhancing external financial reporting and ensuring the independence of external auditors has been recognised and these committees have become widely established in many parts of the world. In Egypt, the implementation of an economic reform programme has resulted in an active effort by people in authority and those who work-in accounting and the auditing profession to enhance the quality of financial reporting which is considered to be one of the factors necessary to increase the effectiveness of economic performance in Egypt. Through these efforts, evolved the idea of implementing audit committees in Egyptian firms. In this study, old institutional economics is the underpinning methodology. It was selected on the grounds that it has the ability to offer a better understanding of the comparative audit committee practices in Egypt, the USA, and the UK. Also, it is used to explain the interplay between the institutions and actions in the economy, society, and culture which cover the problem of the transference of Anglo Saxon management and accounting theories and concepts such as audit committees to developing countries, such as Egypt. Old institutional economics aims to explain that, the transference between cultures is possible, but the process of transference has to be culturally sensitive. This study aims to measure audit committees effectiveness in order to have indicators about its oversight responsibilities in general and its development in Egypt in particular. The study involves both theoretical and empirical analysis. It begins with a review of the available literature which provides a basis for constructing the framework of this study. Survey and case study methodologies were the main instruments for the empirical investigation. The surveys were used to gather data from the UK and Egyptian audit committee member samples in order to examine audit committee oversight responsibilities from the internal perspective of audit committee members in both countries to draw comparison with the DeZoort (1997) study in the USA. Scenarios were developed regarding the oversight responsibilities of audit committees on the basis of, literature, CPA professional examinations, current recommendations in the USA, and the UK, and current issues which faced the public banking sector in Egypt. These were used to gather data from audit committee members in the public banking sector in Egypt in order to measure the effectiveness of audit committees and examine the effect of audit committee members' independence and experience on audit committee effectiveness. In this study, the effectiveness of the audit committee is measured, in particular, on the extent to which audit committee members carry out their oversight responsibilities regarding financial reporting, external auditing, and internal auditing. The results, in general, assert the low effectiveness of audit committee members in carrying out their oversight responsibilities. In this case, the results highlight the important role of the audit committee charter which define the committee's oversight responsibilities. Also, the results indicate that audit committee effectiveness is significantly and positively related to the independence and experience of audit committee members.
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5

Baxter, Peter J. "Audit committees and financial reporting quality." University of Southern Queensland, Faculty of Business, 2007. http://eprints.usq.edu.au/archive/00003632/.

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[Abstract]:This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. Modified versions of the models developed by Jones (1991) and Dechow and Dichev (2002) provided three measures of earnings quality, which were used to proxy for financial reporting quality. The audit committee characteristics investigated were: independence, expertise, activity, size and tenure.Several contributions to knowledge are made by this research. First, this research examined the association between audit committee formation and financial reporting quality. This could not be done in many of the prior studies that used data on companies in the United States (Klein 2002a; Xie, Davidson and DaDalt 2003a; Bedard, Chtourou and Courteau 2004; Vafeas 2005; Yang and Krishnan 2005; Dhaliwal, Naiker and Navissi 2006), where audit committees have been mandatory for companies listed on the New York Stock Exchange since 1978. A large number of public and private sector groups have recommended mandatory audit committee establishment for all Australian listed companies. However, there has been a lack of empirical support for these recommendations and this research provides evidence regarding this association.Second, audit committees are more heavily regulated in the United States than Australia. Given the relative lack of audit committee regulation for Australian companies, Australia represented a richer empirical setting for the examination of the association between audit committee characteristics and financial reporting quality. The use of Australian company data for the selected time period, avoided the confounding effect of regulation on this association.Third, this research used both a modified version of the traditional Jones (1991) discretionary accruals model and the more recently developed accrual estimation error model from Dechow and Dichev (2002) to estimate proxies for financial reporting quality. Most of the prior studies predominantly used the Jones (1991) model, which has been subject to criticism in the literature. Therefore, the use of multiple models provides more powerful tests of the association between audit committees and financial reporting quality. Finally, this research included changes tests in addition to cross-sectional tests to reduce the likelihood of problems with omitted variables.Several conclusions can be drawn from the results. First, there was some evidence that earnings quality measured using the modified Jones (1991) model significantly reduced in the year following audit committee formation, thus providing some support for the notion that the formation of audit committees improves financial reporting quality. However, a comparison of these results with those of tests using earnings quality measures based on Dechow and Dichev (2002) indicates that audit committees appear more effective at reducing opportunistic earnings management, rather than total accrual estimation errors. Second, there was little evidence of a significant association between the characteristics of audit committees and improved financial reporting quality. Consequently, it can be suggested that, once audit committees are established, variations in their characteristics do not significantly affect financial reporting quality.These conclusions provide support for the mandatory audit committee requirement under the Australian Stock Exchange (ASX) listing rules, which became effective from 1 January 2003. However, there are doubts over the usefulness of several aspects of the ASX Corporate Governance Council's recommendations concerning the composition and size of audit committees.
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6

Ghafran, Chaudhry. "Audit committees and financial reporting quality." Thesis, University of Sheffield, 2013. http://etheses.whiterose.ac.uk/4308/.

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This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010. The notion of financial reporting quality is assessed by looking at the audit quality and earnings quality of the firms. This study utilises the audit fee and non-audit fee ratio as its proxies for audit quality and accruals based earnings management models as its proxies for earnings quality. The findings from the multivariate analysis show that audit committee meetings and financial expertise exert a significant positive impact on audit fees. Investigating expertise further, this study finds no support for the notion that accounting expertise influences audit fees, however a significant positive influence on audit fees is recorded for the non-accounting financial expertise. However, the holding of additional directorships has a significant negative impact on audit fees. This study also finds that audit committee members' financial expertise has a negative and significant impact on non-audit fee ratio suggesting a strong support of members with financial expertise on issues relating to auditor independence. The study also documents that audit committee members serving longer on the boards do not prefer to purchase high amount of non-audit services from the incumbent auditor. This study also records a significant positive impact of the holding of additional directorships on the provision of non-audit fee ratio, thus signifying a profound support for the busyness hypothesis which argues that overstretched directors are not very good monitors of financial reporting quality. Furthermore, this study finds broadly consistent evidence that audit committees meeting three or more times per year and fully independent audit committees exert a significant positive impact on the quality of reported earnings. This study also finds some evidence (depending on the earnings model used) that the level of ownership of audit committee members also exerts a positive impact on the quality of reported earnings, highlighting the fact that audit committee members with an equity stake in their companies are considered more effective in their oversight of the financial reporting process. On the other hand, this study finds evidence that the busyness of audit committee members (busyness defined in terms of the holding of board seats in other companies) has a significant negative impact on the quality of reported earnings. The composite variables (i.e. ACE1, ACE2, ACE3 and ACE4) representing those companies that satisfy all aspects of current best practice in terms of audit committee composition and operation, has a positive impact on the quality of reported earnings. This study covers the period 2007 to 2010 and therefore offers a contemporary analysis of the influence of audit committee characteristics on financial reporting quality. The study is very comprehensive in its scope not only in the selection of audit committee characteristics and methods employed to quantify these characteristics, but also in the use of various proxies developed to capture the true essence of financial reporting quality. The choice of multiple measurement methods both for the dependent and independent variables facilitates a much richer investigation into the relationship between governance and financial reporting quality variables. Therefore this study makes a major contribution to our understanding of the association between the various audit committee characteristics and financial reporting quality in the wake of recently introduced regulatory recommendations. These findings will also have policy implications as regulators around the world continue to define and refine the desired characteristics and behaviour of audit committees. Therefore, the findings of this study will ensure future policy changes regarding audit committees are adequately informed.
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7

Åkerdahl, Helena. "Nationally Initiated Local Peace Committees : On the structure and functioning of the Nakuru Peace Committees in Kenya." Thesis, Umeå universitet, Statsvetenskapliga institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-147702.

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With the evolving concept of Infrastructure for Peace as a starting point, and its emphasis on local ownership of peacebuilding initiatives, I analyse the structure and functioning of Local Peace Committees (LPCs) with the focus on one county in Kenya. The thesis explores a gap in the knowledge of these committees by focusing on the friction between a nationally initiated LPC structure and the creation of local ownership of this peacebuilding operation. The case study analysis is conducted by exploring different perspectives regarding the mandate, role, composition and external support of the nationally initiated Nakuru Peace Committees with the aim to contribute to our knowledge of nationally initiated LPCs and their possibilities and challenges.
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8

Marx, B., and D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness." Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.

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Published Article
This article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.
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9

McKenna, C. D. "Parliamentary scrutiny by committee : Ireland in context : a comparative study on issues and effectiveness in parliamentary committees." Thesis, Queen's University Belfast, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.546342.

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10

Wiseman, Ross Llewellyn. "The committee members' experience of governance : a survey of committee members of community managed welfare organizations /." [St. Lucia, Qld.], 2001. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe16308.pdf.

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11

Schaffhauser, Stefan. "Funktionen von Remuneration Committees von Schweizer Finanzdienstleistungsunternehmungen." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01653641002/$FILE/01653641002.pdf.

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12

Bullen, Alison Maeve. "Parliamentary Committees : strategy for improved information use /." Thesis, Link to the online version, 2005. http://hdl.handle.net/10019/989.

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13

Magnusson, T. "The Icelandic Althingi and its standing committees." Thesis, University of Exeter, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.378244.

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14

PACHECO, LUCIANA BOTELHO. "THE LEGISLATIVE COMMITTEES PROCEDURE FOR MAKING LAWS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2014. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=28350@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
PROGRAMA DE SUPORTE À PÓS-GRADUAÇÃO DE INSTS. DE ENSINO
O trabalho examina os elementos centrais do procedimento legislativo resultante da atribuição, pela Constituição de 1988, de poder decisório às comissões parlamentares para aprovar e rejeitar projetos de lei. Investiga os precedentes do mecanismo no Brasil e os modelos italiano e espanhol, que serviram de inspiração ao constituinte brasileiro. Busca, ainda, apontar as falhas de regulação interna, na Câmara dos Deputados e no Senado Federal, que têm impedido melhor aproveitamento do novo instituto legislativo como canal de deliberação alternativo aos respectivos plenários.
The dissertation looks into the core elements of the new legislative procedure created by the Brazilian Constitution of 1988 that gives the decision power to approval and rejection laws to the committees. It investigates the precedents of the mechanism in Brazil and the Italian and Spanish models, which served as the base of inspiration to the Brazilian constituent. It also points out the flaws of the internal regulation of the legislative houses which have prevented better use of the new institute as an alternative channel for making laws.
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15

Cutrer, Kenneth Edward. "Developing the University Church through four committees." Theological Research Exchange Network (TREN), 1993. http://www.tren.com.

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16

Gilfillan, Beth. "CONSUMING A PARTICIPATION POLICY: CAMBODIAN HEALTH COMMITTEES." Thesis, The University of Sydney, 2008. http://hdl.handle.net/2123/6024.

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Participatory decision making practices were introduced into the Cambodian health sector in the late 1990s by the international development community. These practices were consolidated into a government policy in 2003. The participation policy requires lay citizens and other community representatives to be involved in management committees for health centres. In this thesis I report my research to ascertain if a participation policy results in strong participation. I did an ethnographic study of seven health centres in regional Cambodia. I found that participation levels of all lay citizens and other community representatives in health centre management were very low – the committees were only established where an international NGO supported them. Where the committees were operational, they were not decision making bodies. Community representatives including lay citizens had low levels of participation partly because of poor process design and lack of policy institutionalisation. This context enabled international NGOs to dominate and manipulate the committees. They used committees as a forum to educate community leaders about health, mobilise leaders to promote health centres, and lobby the government for changes in health centre management. By drawing together and extending the work of others, I show how in Cambodia both the participation process used in the study area and the national participation policy became commodities that were consumed in the game of international development. International development actors produced, marketed, and “sold” participation policies and processes and, in return, offered an implicit promise of resources to the government. As a result, lay citizens and other community representatives in Cambodia were short-changed by the consumption of participation policies and processes, being left without meaningful involvement in government decision making.
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17

Gilfillan, Beth. "CONSUMING A PARTICIPATION POLICY: CAMBODIAN HEALTH COMMITTEES." University of Sydney, 2008. http://hdl.handle.net/2123/6024.

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Doctor of Philosophy (PhD)
Participatory decision making practices were introduced into the Cambodian health sector in the late 1990s by the international development community. These practices were consolidated into a government policy in 2003. The participation policy requires lay citizens and other community representatives to be involved in management committees for health centres. In this thesis I report my research to ascertain if a participation policy results in strong participation. I did an ethnographic study of seven health centres in regional Cambodia. I found that participation levels of all lay citizens and other community representatives in health centre management were very low – the committees were only established where an international NGO supported them. Where the committees were operational, they were not decision making bodies. Community representatives including lay citizens had low levels of participation partly because of poor process design and lack of policy institutionalisation. This context enabled international NGOs to dominate and manipulate the committees. They used committees as a forum to educate community leaders about health, mobilise leaders to promote health centres, and lobby the government for changes in health centre management. By drawing together and extending the work of others, I show how in Cambodia both the participation process used in the study area and the national participation policy became commodities that were consumed in the game of international development. International development actors produced, marketed, and “sold” participation policies and processes and, in return, offered an implicit promise of resources to the government. As a result, lay citizens and other community representatives in Cambodia were short-changed by the consumption of participation policies and processes, being left without meaningful involvement in government decision making.
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18

Lee, Stephen C. "Understanding Voting for Committees Using Wreath Products." Scholarship @ Claremont, 2010. https://scholarship.claremont.edu/hmc_theses/23.

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In this thesis, we construct an algebraic framework for analyzing committee elections. In this framework, module homomorphisms are used to model positional voting procedures. Using the action of the wreath product group S2[Sn] on these modules, we obtain module decompositions which help us to gain an understanding of the module homomorphism. We use these decompositions to construct some interesting voting paradoxes.
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19

Payne, Kevin C. "The development and implementation of a congregation and minister relationship committee within the local church." Theological Research Exchange Network (TREN), 1993. http://www.tren.com.

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20

Thompson, Louise. "Do committees make a difference? : an examination of the viscosity of legislative committees in the British House of Commons." Thesis, University of Hull, 2013. http://hydra.hull.ac.uk/resources/hull:7088.

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Public bill committees in the British House of Commons play a crucial role in the scrutiny of government legislation. The reform of the bill committee system in 2006 and the introduction of oral evidence taking as a standard procedure significantly raised the profile of this stage of the legislative process and had the potential to increase the power of bill committees to constrain the government in the passage of legislation. Yet there remains no detailed analysis of the work of these modern bill committees and of their impact on government bills. This thesis seeks to address this gap, with the most comprehensive quantitative analysis of bill committee work since that of John Griffith in 1974. It analyses 139 bill committees and report stage debates over a ten year period in great detail and supplements this with a series of interviews with Members of Parliament and parliamentary officials. The thesis finds that the context in which bill committees are working is very different from that identified by Griffith. Whilst the majority of bills leave committee with amendments, a culture of resistance among government ministers means that 99 per cent of all successful amendments are government amendments. The real impact of committee stage is then identified as taking place at the report stage of bills. It is here that committees can – and do – make a difference to government legislation, with an average of ten changes being made at the report stage of every bill on the basis of undertakings ministers have made in committee. Ultimately the thesis finds when the MPs appointed to committees have specialist knowledge of the subject and when good use is made of oral evidence sessions, the capacity of committees to make a difference to government legislation increases considerably.
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21

Stephan, Yannick. "Parliamentary Standing Committees in the EU policy-making process. : A comparative case study of two committees from the Bundestag." Thesis, Umeå universitet, Statsvetenskapliga institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172046.

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The EU integration process has led to severe changes in policy-making. On the one hand, authority shifted from the national level to the EU. On the other hand, national level executives have gained power relative to the national legislatures. However, since the Treaty of Lisbon entered into force, scholars argue for a comeback of national legislatures. In Germany, parliamentary standing committees have gained considerable power throughout these developments. Nonetheless, their traditional role as policy shaper is contested among scholars. Thus, clarification of their role is needed. While, previous analysis has mainly focused on the Bundestag as a unitary actor. This thesis investigates the role of two standing committees of the Bundestag – Ausschuss für Landwirtschaft und Ernährung and Ausschuss für Gesundheit – in the EU policy-making process across two different competence areas emerging due to the Lisbon Treaty. To answer the research questions, semi-structured interviews with committee members have been conducted. The results of the study show a diverging picture. The members of the Ausschuss für Landwirtschaft und Ernährung are considerably constrained in their ability to act as a policy shaper. The members of the Ausschuss für Gesundheit can secure their policy-shaping powers to a great extent. The former committee lacks these qualities concerning the shift of an increasing amount of policy authority in agriculture to the EU, the restricted use and abilities of the Early Warning Mechanism and the constrained ability to influence the minister’s position in the Council. The members of the latter are more successful in securing policy authority in public health at the national level by making use of the EWM. Nonetheless, the restricted ability to influence the minister’s position in the Council is present, too. We can conclude that the Ausschuss für Landwirtschaft und Ernährung has inherited the role of a scrutiniser and executer meanwhile the Ausschuss für Gesundheit can be described as policy shaper.
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Teed, Dan Graham. "The Changing Role and Responsibilities of Audit Committees in the United States." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30519/.

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The corporate form that developed in the early 20th century created enormous pressure for corporate governance mechanisms to curb the power of corporate managers. Berle and Means, legal pluralists, warned about concentrating economic power in the hands of a small but powerful class of professional managers. They claimed this "new form of absolutism" required governmental oversight and viewed boards of directors as part of management, rather than monitors for shareholders. The Securities and Exchange Commission (SEC) proposed that corporations establish a special board committee, made up of "nonofficer members" in response to the McKesson & Robbins scandal of the late 1930s. My dissertation examines the evolution of the U.S. corporate audit committee through three specific time periods: (1) 1920-1954; (2) 1955-1986; and (3) 1987 to the passage of the Sarbanes-Oxley Act of 2002. My purpose is to determine if evolution of the audit committee throughout these periods has been a reform continually couched in symbolism or whether the audit committee concept has evolved into real reform, allowing proper corporate governance and mitigation of unchecked corporate power. My analysis is a traditional empirical analysis, relying on both primary and secondary sources to develop a coherent ordering of facts. I use narrative in a narrow sense as my historical methodology, examining patterns that emerge and interpreting facts to develop a clear understanding of demands for and uses of audit committees. I use a holistic approach in studying the data, using narrative to show how these patterns ensue from the historical data.
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23

Braswell, James M. "Audit committee tenure, earnings quality, firm performance and cost of capital." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/6009.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.
The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 16, 2007) Vita. Includes bibliographical references.
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24

Tan, Ee Lyn. "Drug and Therapeutics Committees: Studies in Australian hospitals." University of Sydney. Pharmacy Practice, 2005. http://hdl.handle.net/2123/711.

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Australia�s policy on Quality Use of Medicines (QUM) aims to achieve appropriate use of medicines and improved health outcomes. Drug and Therapeutics Committees (DTCs) are educators, policy makers as well as financial gatekeepers in matters relating to medicine use. Increasingly, DTCs are also involved in risk management and clinical governance. As such, DTCs could be considered to be QUM advocates in the institutions in which they function. In a health care arena where there are escalating demands on high standards of clinical practice, quality assessment and improvement is essential in ensuring safe and effective patient care. Given the role DTCs play in safeguarding the interests of the stakeholders of the health care system, research into ways in which DTC performance could be enhanced is required. Although indicators specific to DTCs exist, the literature does not seem to provide straightforward answers to the question of what is currently being done in terms of quality assessment and quality improvement of DTCs. In the absence of such data, an opportunity for research is clearly identified. The first aim of this research project was to gain insight into the current activities undertaken by, and challenges facing Australian DTCs. Following this, the second aim was to explore ways in which DTC performance could be augmented. In addressing the first aim of this project, a national survey of Australian DTCs was conducted. These findings reinforce the evidence in the literature about the roles, structure and stakeholder expectations of DTCs. Our research also documents DTCs� quality improvement initiatives and barriers to DTC activities. It appears that there is little support available to Australian DTCs. Further, a case study was undertaken in order to gain an understanding of the depth and detail of DTC operations. An audit of a DTC in an Australian hospital was conducted. This study revealed that DTC decisions are being implemented in an ad hoc manner. In fact, there were no strategies (or action) planned to implement the majority of their decisions. This could have an impact on DTC performance. In view of this finding, qualitative methods were used to explore stakeholder opinions regarding the implementation of DTC decisions and policies. Stakeholders believed that strategies used to implement DTC policies should be targeted (to the audience as well as the type of decision/policy being implemented), timely, and delivered at the point of care. Face-to-face strategies were perceived to be more effective than printed materials, particularly when an influence on clinical practice was desired. Stakeholders also felt that the lack of resources was a significant barrier to DTC performance augmentation. This probably contributed to a lack of follow-up (or review) of implemented policies. According to stakeholders, other barriers to policy implementation include a lack of ownership of policies, low DTC profile, and an over-reliance on pharmacy to implement DTC decisions. Stakeholders felt one of the ways in which DTC performance could be improved was to prioritise DTC decisions for implementation. In pursuit of a method to prioritise DTC decisions, a survey was conducted. Stakeholders identified patient safety, cost, and the practice of evidence-based medicine as domains of important DTC decisions. The results also suggest that stakeholders recognise the need for the prioritisation of DTC decisions for implementation. Stakeholders implied that higher priority would be assigned to DTC decisions considered to be important. In a follow-up survey, stakeholders (including doctors, nurses, pharmacists, and DTC members) seemed to have agreement of the primary domains of DTC decisions. Higher levels of importance and higher priority were assigned to decisions involving the primary domains of patient safety and cost. However, level of importance and priority assignment were not consistently correlated. The work presented in this thesis suggests that there are ways to improve DTC performance. Although conducted primarily on hospital-based DTCs, it is anticipated that the lessons learnt could be applied to state-based, or even, Area Health-based DTCs. In conclusion, this research found that there was a range of views regarding �importance� and prioritisation for implementation. Social, organisational, as well as environmental factors may contribute to this. Future research should examine other possible factors contributing to the importance and priority of DTC decisions, so that DTC policy could be appropriately implemented into practice.
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Burnett, Todd. "The role of psychologists on healthcare ethics committees." Theological Research Exchange Network (TREN) Access this title online, 2005. http://www.tren.com.

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26

Stokes, Wendy. "'Not an encounter group' : democracy and women's committees." Thesis, London Metropolitan University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.295573.

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27

Al-Moataz, Ehsan Saleh. "The effectiveness of audit committees within Saudi corporations." Thesis, Loughborough University, 2003. https://dspace.lboro.ac.uk/2134/6972.

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Recognising the importance of audit committees as a major tool to increase confidence in financial statements, the Minister of Commerce in Saudi Arabia issued a resolution in January 1994 requiring all public companies to mandate the establishment of audit committees. This research seeks to explore the role of audit committees in Saudi Arabia and investigate whether the actual practice among these corporations is consistent with the best practice that was advocated from the recommendations of both academic and professional literatures. The intention was to survey audit committee members, internal auditors and external auditors about the effectiveness of audit committees. The questionnaire was adopted as the main instrument (followed by some interviews) to collect data in Saudi Arabia. There was a concern between the respondents that audit committees have little benefit in achieving what they were expected to do. The resolution of the Ministry of Commerce (1994) did not clearly explain the relationship between audit committees with the external and internal auditors, scope of work to be undertaken, independence, expertise, transparency, and the required qualifications and knowledge for audit committee members. There is an obvious problem with this resolution because it is too brief and there are no explanatory/guidance notes to accompany it. Therefore, a number of steps should be taken to transform the concept from a good idea on paper to a reality in practice. Ministry of Commerce should follow up its concern by issuing further clarification of what corporations must do exactly to implement the resolution.
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28

Edwards, Julia Ann. "Local government women's committees : a feminist political practice." Thesis, University of Hull, 1993. http://hydra.hull.ac.uk/resources/hull:3501.

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Weber, Anke. "Essays on monetary policy committees, learning and expectations." Thesis, University of Cambridge, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.608450.

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Brauns, Christopher D. "A manual for motivating and equipping pastoral search committees to call pastors who will preach expository sermons." Theological Research Exchange Network (TREN), 2006. http://www.tren.com/search.cfm?p068-0563.

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31

Sung, Hankyoung. "Essays on veto bargaining games." Columbus, Ohio : Ohio State University, 2006. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1149696640.

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32

Bungkilo, Dej-anan. "The role of audit committees among publicly listed companies in Thailand : cases of audit committee oversight of enterprise risk management." Thesis, University of Hull, 2017. http://hydra.hull.ac.uk/resources/hull:16520.

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This research focuses on the role of audit committees among publicly listed companies in Thailand, a non-Western context when overseeing their companies’ enterprise risk management systems. A mixed methods research approach, including quantitative and qualitative methods was used to gather and analyse the research data. The results reveal that just above a quarter of the participants in the sample believe that companies in which they had worked as part of the audit committee have mature and robust risk management systems in place, while more than half of the survey audit committee chairs/members indicate that their companies have implemented risk management systems, but they require substantial work. The findings demonstrate no significant impact of the perceived higher levels of oversight responsibility for enterprise risk management on audit committees’ judgement competence. However, this study finds that audit committees who perceived higher levels of oversight responsibility of enterprise risk management have a strong positive impact on their perceptions of the quality of enterprise risk management. The findings also show that the audit committees’ judgement competence mediates the association between the audit committees’ activities in overseeing the internal and external audit functions and the audit committees’ perceptions of the quality of enterprise risk management. The qualitative interview results of this study uncover 11 processes that audit committees utilised to perform the risk oversight task: (1) scope of risk oversight, (2) risk oversight as a collective process, (3) understanding of business and risks, (4) scepticism, (5) focus on high-risk, high-impact, (6) challenging and forcing, (7) use of specialists, (8) give advice and recommendations, (9) provide support and assistance, (10) informal processes, and (11) follow-ups. In addition, the findings show that all of interviewees perceived the risk oversight responsibility as important. Such positive perceptions of the risk oversight task influenced audit committee chairs/members of this study to get involve closer in the internal and external audit functions. The findings report that they made a holistic judgement based on two components: information and perception. However, in the last step of the decision-making process, they demonstrate a willingness to accept their decisions under unknown conditions.
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Leung, Man-chu Grace. "Advisory committees and the making of social welfare policy." Click to view the E-thesis via HKUTO, 1989. http://sunzi.lib.hku.hk/hkuto/record/B31975987.

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34

Zhakata, Chikomborero. "The sustainability of health committees in Nelson Mandela Bay." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019704.

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Primary health care is pivotal to the growth of a country’s economy by improving the health and social well-being of its people. Several efforts and structures have been put in place to ensure that all South Africans have access to health facilities as well as representation in the health facilities, just as community members are represented in schools and other boards. Health committees play an important and integral role to the community and health facilities by being mediators between the community and the health facility (Padarath &Friedman, 2008). The Eastern Cape is one of the provinces that has health committees that are fully functional and a number of factors including the collaboration of key stakeholders (facility managers, community members, clinic staff and ward councillors) contribute to why health committees have been operational in the Eastern Cape(Padarath &Friedman , 2008). It becomes critical to investigate factors that sustain health committees in Nelson Mandela Bay. This chapter introduces the research topic, purpose, rationale and background as well as the objectives of the study. The research focuses on investigating the sustainability of health committees in Nelson Mandela Bay therefore making it critical to define the term sustainability. Conceptualizing sustainability has been ongoing with various definitions from learners from different backgrounds. Sustainability as a concept emanates from different dimensions namely, scientific, political economic and indigenous dimension. Sustainability has been described by scholars as a state of well-being and as an evolutionary process (Dimitrov, 2010). Sustainability is regarded as a state of well being whereby humans can live in co-exist with the natural world, this definition takes into account issues to do with good health , cultural identity, personal security and freedom of choice. Sustainability- well being brings out a lot of questions and problems in identifying the fundamentals values of sustainability. It is continuously debated amoung scholars if sustainability of well being pertains only to the health conditions of human beings or it should be extended to others (Dimitrov, 2010) “Sustainability that is restricted to the well being of humans is related to Notions about security of individual/community health together with financial security together with financial security; the planet is regarded as a resource to further this end (Dimitrov, 2010:4) If however well-being definitions of sustainability are construed to preserving and protecting the environment as well as biodiversity of other species (plant and animals) then the normative definitions of sustainability from this viewpoint are tendered with notions of global Environmental stability, ecological considerations and security of ecosystems” (Dimitrov, 2010:4).
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Koop, Matthew. "Mega Event Organizing Committees: Investment in Anti-Doping Personnel." Thesis, Université d'Ottawa / University of Ottawa, 2016. http://hdl.handle.net/10393/34208.

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Peer reviewed literature currently provides little knowledge of how to recruit and train Doping Control Officers (DCOs) for Mega Sport Events. This study adds to the existing body of literature on creating knowledge transfer and legacy for future Mega Event Organizing Committees. A phenomenological designed study was conducted through the use of a qualitative on-line survey during the 2015 Toronto Pan American Games. A survey response rate of 58% was achieved. Survey responses by DCOs were analyzed using inductive coding to identify four main themes; i) DCO motivations, ii) training program design, iii) engagement and support, and iv) barriers to participation in the results. Recommendations include using mixed methods for future studies, provide DCOs with training and evaluation opportunities prior to the Mega Sport Event, and developing mentorship opportunities during games operations. Additional research is needed to create greater understanding of DCO motivations and perceptions beyond this study.
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Bell, Keith Stewart. "The role of parliamentary committees in transforming intergroup conflict." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ54582.pdf.

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37

AlShammeri, Mohammed. "Dynamic Committees for Handling Concept Drift in Databases (DCCD)." Thèse, Université d'Ottawa / University of Ottawa, 2012. http://hdl.handle.net/10393/23498.

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Concept drift refers to a problem that is caused by a change in the data distribution in data mining. This leads to reduction in the accuracy of the current model that is used to examine the underlying data distribution of the concept to be discovered. A number of techniques have been introduced to address this issue, in a supervised learning (or classification) setting. In a classification setting, the target concept (or class) to be learned is known. One of these techniques is called “Ensemble learning”, which refers to using multiple trained classifiers in order to get better predictions by using some voting scheme. In a traditional ensemble, the underlying base classifiers are all of the same type. Recent research extends the idea of ensemble learning to the idea of using committees, where a committee consists of diverse classifiers. This is the main difference between the regular ensemble classifiers and the committee learning algorithms. Committees are able to use diverse learning methods simultaneously and dynamically take advantage of the most accurate classifiers as the data change. In addition, some committees are able to replace their members when they perform poorly. This thesis presents two new algorithms that address concept drifts. The first algorithm has been designed to systematically introduce gradual and sudden concept drift scenarios into datasets. In order to save time and avoid memory consumption, the Concept Drift Introducer (CDI) algorithm divides the number of drift scenarios into phases. The main advantage of using phases is that it allows us to produce a highly scalable concept drift detector that evaluates each phase, instead of evaluating each individual drift scenario. We further designed a novel algorithm to handle concept drift. Our Dynamic Committee for Concept Drift (DCCD) algorithm uses a voted committee of hypotheses that vote on the best base classifier, based on its predictive accuracy. The novelty of DCCD lies in the fact that we employ diverse heterogeneous classifiers in one committee in an attempt to maximize diversity. DCCD detects concept drifts by using the accuracy and by weighing the committee members by adding one point to the most accurate member. The total loss in accuracy for each member is calculated at the end of each point of measurement, or phase. The performance of the committee members are evaluated to decide whether a member needs to be replaced or not. Moreover, DCCD detects the worst member in the committee and then eliminates this member by using a weighting mechanism. Our experimental evaluation centers on evaluating the performance of DCCD on various datasets of different sizes, with different levels of gradual and sudden concept drift. We further compare our algorithm to another state-of-the-art algorithm, namely the MultiScheme approach. The experiments indicate the effectiveness of our DCCD method under a number of diverse circumstances. The DCCD algorithm generally generates high performance results, especially when the number of concept drifts is large in a dataset. For the size of the datasets used, our results showed that DCCD produced a steady improvement in performance when applied to small datasets. Further, in large and medium datasets, our DCCD method has a comparable, and often slightly higher, performance than the MultiScheme technique. The experimental results also show that the DCCD algorithm limits the loss in accuracy over time, regardless of the size of the dataset.
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38

Leung, Man-chu Grace, and 梁文珠. "Advisory committees and the making of social welfare policy." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1989. http://hub.hku.hk/bib/B31975987.

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39

Marcusson, Lena, and Marcus Kollberg. "The interaction between local building committees and public officials." Thesis, KTH, Fastigheter och byggande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-147637.

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The local building committee is responsible for handling building permits. The committee consists partly of elected politicians that, among other things, make decisions regarding building permits. When a building permit case arrives at the municipality it is reviewed by the public officials, who then forwards the case to the elected politicians of the building committee that make the decision. The elected politicians generally decide as suggested by the public officials, but not always. We have studied how frequently the decisions differs between the elected politicians and the public officials suggestions. In our study we’ve chosen four municipalities in Stockholm County to find out how the frequency varies between different municipalities. Our chosen municipalities are Stockholm, Huddinge, Södertälje and Nykvarn. We have found that in one third of all our studied cases the decisions from the elected politicians in Stockholm do not follow the suggestions from the public officials. In Huddinge the equivalent part is circa 2 %. The elected politicians of the building committees in Södertälje and Nykvarn decide according to the public officials suggestions in all of our studied cases. Furthermore we have studied what the differences are based on. Generally it comes down to a question of judgment within the law, such as whether a deviation from the local plan could be considered as small. We have however found one case where the judgment from the elected politicians is outside the law. One of our hypotheses prior to this thesis was that the elected politician’s right to decide would be superfluous if we’d found that the decision always would follow the suggestions from the public officials. Our studies however show that this is not the case and due to the fact that the elected politician’s decisions sometimes differs from the suggestions of the public officials we find them both important, why their right to decide should remain.
Byggnadsnämnden är den nämnd som ansvarar för hanteringen av lovärenden. I nämnden sitter förtroendevalda politiker som bl.a. beslutar i bygglovsärenden. När ett bygglovsärende kommer in till kommunen prövas det av tjänstemän som sedan vidarebefordrar ärendet till byggnadsnämndens förtroendevalda, vilka i sin tur tar ett beslut i ärendet. De förtroendevalda beslutar oftast som tjänstemännen föreslår, men ibland skiljer sig de förtroendevaldas beslut från tjänstemännens förslag. Vi har undersökt hur ofta de förtroendevaldas beslut skiljer sig från tjänstemännens förslag. I vår undersökning har vi valt ut fyra kommuner i Stockholms län för att ta reda på hur frekvensen varierar mellan olika kommuner. Våra utvalda kommuner är Stockholms stad, Huddinge kommun, Södertälje kommun och Nykvarns kommun. Vi har funnit att i ca en tredjedel av våra undersökta fall följer de förtroendevalda i Stockholms beslut inte tjänstemännens förslag. Motsvarande andel är i Huddinge kommun ca 2 %. De förtroendevalda i Södertälje och Nykvarns byggnadsnämnder beslutar i alla våra undersökta fall enligt tjänstemännens förslag. Vidare har vi undersökt vad skiljaktigheten grundar sig i. Oftast handlar det om bedömningsfrågor som uppenbart är inom lagens ramar, såsom huruvida en avvikelse från detaljplan är att klassa som liten. Vi har emellertid funnit ett fall där de förtroendevaldas bedömning uppenbart gått utanför lagens ramar. En av våra hypoteser inför arbetet var att de förtroendevaldas beslutanderätt inte skulle behövas om vi funnit att beslutet alltid följde tjänstemännens förslag. Våra undersökningar visar dock att så inte är fallet och eftersom att de förtroendevaldas beslut ibland skiljer sig från tjänstemännens förslag är de viktiga, varpå deras beslutsrätt bör kvarstå.
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40

Christensen, Johanna, and Paulina Lindgren. "CEO Compensation : the Role and Effect of Compensation Committees." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-354785.

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Compensation to executives is a complex and continuous topic that attracts media, academia, legislators, and not least the public. Due to the surprisingly under-examined research  topic in Sweden and inconclusive results in prior research, this paper seeks to establish how compensation committees affect CEO compensation in light of the principal-agent theory and through uni-, bi-, and multivariate analyses. Our sample consists of approximately 200 companies listed on Nasdaq OMX Stockholm between 2013 and 2015. We find that CEO compensation is higher in companies with compensation committees compared to companies without, contradicting principal-agent theory. The findings suggest that companies might install compensation committees to legitimize higher CEO compensation, or due to social and legal pressures related to their company size. Further, the results indicate that companies with a compensation committee have a positive and stronger relationship between performance and CEO compensation than companies without, supporting principal-agent theory. Nevertheless, due to low explanatory power of pay-for-performance, there are other potential explanations for CEO compensation, such as power and compensation structure.
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41

Maushake, Christina. "Audit Committees Prüfungsausschüsse im US-amerikanischen und deutschen Recht." Köln Heymann, 2009. http://d-nb.info/997339101/04.

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42

O'Riordan, Dermot. "Audit committees in government departments : a policy transfer success?" Thesis, Queen's University Belfast, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.546405.

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43

Dal, Bó Ernesto. "Essays on political influence." Thesis, University of Oxford, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.273153.

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44

Bangert, Mark. "Developing a congregational committee on communication." Online full text .pdf document, available to Fuller patrons only, 1999. http://www.tren.com.

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45

Chow, Mun-ying. "Compliance with ethics committee operational guidelines in Hong Kong." Hong Kong : University of Hong Kong, 2001. http://sunzi.lib.hku.hk/hkuto/record.jsp?B23555956.

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46

Jakubauskas, Darius. "Komitologijos komitetai – Europos Sąjungos muitų politikos įgyvendinimo įrankiai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070102_155051-77844.

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Darbe nagrinėjamas komitologijos sistemos veikimas, analizuojami komitologija reglamentuojantys teisės aktai, komitologijos sprendimu priėmimo mechanizmai. Komitologijos komitetai atribojami nuo kitų Europos Sąjungos komitetų ir išskiriami komitetai, įtakojantys Europos Sąjungos muitų politiką. Taip pat apžvelgiamas Lietuvos atstovavimas komitologijos komitetuose ir komitologijos komitetų veiklos ateities perspektyvos. Komitologijos sistema yra grindžiama Europos Bendrijos steigimo sutarties 202 straipsniu, kuris numato, kad Taryba, priimdama teisės aktus, suteikia Komisijai įgaliojimus įgyvendinti jos nustatytas taisykles, tačiau tokiems įgaliojimams vykdyti Taryba gali nustatyti tam tikrus reikalavimus. Minėti reikalavimai ir sudaro komitologijos teisinį pagrindą: šalys narės komitologijos komitetuose prižiūri, kaip Komisija įgyvendina Tarybos ir Parlamento nustatytas taisykles.
The operation of the system of comitology is researched in the Paper. Its legal basis and decision making procedure are analyzed, comitology committees are distinguished from the rest of the committees of the Union and stress is laid upon the the ones, having the major influence on the Union’s Customs Policy. Likewise, a review of Lithuanian representation in the comitology committees is delivered and the future perspectives of these committees are anticipated. Comitology system is based on Art. 202 of the EC Treaty, providing that the Council in the legislative process shall confer on the Commission, in the acts which the Council adopts, powers for the implementation of the rules which the Council lays down. These rules constitute the legal basis for comitology: through the comitology committees Member States are supervising the way Commission is implementing the rules laid down by the Council and the Parliament. The very first comitology committees were established in 1962. They operated in the field of agriculture and adopted decisions under the management procedure. In 1968 comitology committees, with the power to adopt decisions under regulation procedure were established in the areas of customs and (later) agriculture. It is noteworthy, that the year of 1968 was not an accidental one for establishment of comitology committees conferred with the power to make decisions under the regulation procedure in the field of customs. It was the year of 1968 that the Customs Union... [to full text]
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47

Fluechter, Kristina. "The Role and Tasks of Strategy Committees in Corporate Governance." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/05600705001/$FILE/05600705001.pdf.

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48

Wrong, Nicole A. "Justice committees in Aboriginal communities: A study of community capacities." Thesis, University of Ottawa (Canada), 2007. http://hdl.handle.net/10393/27935.

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In the last twenty years there has been a growing desire to devolve justice interventions to the level of the community. An example of one such initiative is the justice committee program, an extrajudicial program set up in a number of Canadian communities to address minor youth cases, and cases involving Aboriginal people. This thesis is a capacity assessment of justice committees in Aboriginal communities in Quebec. With the help of literature on restorative community justice, crime prevention and building sustainable community programs, this thesis explores the recommended capacities for the implementation of sustainable justice committees, as well as the capacities perceived to be currently available to some justice committees in Aboriginal communities in Quebec. Through personal observations gathered during my work with justice committees in the past and interviews with various individuals working closely with justice committees in Quebec, this thesis found that a number of capacities were either lacking or were sporadically available to the communities studied. It concludes that with a common vision of the program's purpose, careful consideration of a community's ability to effectively intervene, and increased collaboration, resources and training; justice committees will be more likely to be implemented in a sustainable manner.
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Wai, Hing-cheung William, and 衛慶祥. "Crime prevention: the role of the district Fight Crime Committees." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1995. http://hub.hku.hk/bib/B31977959.

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50

Acconcia, Giuseppe. "The uprisings in Egypt : popular committees and independent trade unions." Thesis, Goldsmiths College (University of London), 2018. http://research.gold.ac.uk/23005/.

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By adopting Social Movement Theories (SMT) as a basic framework to analyse the 2011 uprisings in the Middle East, I disentangle the role of alternative networks and other forms of political conflict in reference to the Egyptian case in mobilising and forming a potential revolutionary movement. However, the intervention of the military junta, on the one hand, did not allow the proto-movement to develop into a revolution and, on the other hand, hindered the fulfilment of demands for “Social Justice” coming from the people. This dissertation aims to test the hypothesis of how during the Egyptian 2011 uprisings the encounter in public spaces of more organised political oppositionists with other anti-regime elements demobilised the social movements associated with the so-called “Arab Spring”. Through participatory methods, the research hypothesis of this dissertation will be tested with reference to field work research involving Popular Committees and independent trade unions in two areas of Cairo and Mahalla al-Kubra. Driving factors for the differential impact of state repression and Political Islam on mobilisation will be identified through the analysis of the two in-depth case studies and, in a comparative perspective, with similar forms of political conflict in other Middle Eastern countries. Semi-structured interviews and participatory research will be used in order to conduct the analysis. In this dissertation, I argue that during the 2011 uprisings in Egypt the Muslim Brotherhood monopolised the space of dissent preventing the formation of common identities among the protesters. Especially social actors in the “Egyptian Street” (e.g. independent trade unions and Popular Committees) and other opposition groups (Liberals, Socialists, Leftists, anarchists) did not find any place within the post-uprisings government and finally have been demobilised by the politics and political discourse of a pseudo Neo-Nasserism, implemented by the regime after the 2013 military coup.
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