Diploma thesis "Public budget as a tool of control of public policies" discusses the relationship of public and budgetary policy and the possibility of using public budgets as a tool to control public policy with using budgeting methods, respectively systems of allocation of public resources. The aim of the thesis is to identify how the use of the means of public budget, whether it is used as a tool to control public policy and how it is in this area the legislative framework. Another objective is to identify real (political) work in practice and whether it corresponds to the present legislative framework. The diploma thesis focuses primarily on the state budget as the most important budget from the budget system of Czech Republic. These phenomena I examined on the basis of document analysis, analysis of the theoretical journal of the Ministry of Defence Military Perspectives and on the basis of interviews with the staff of Economic Section of the Ministry of Defence. The main conclusion of the diploma thesis is that there is a formal attempt to use the state budget as a tool of control of government policies, which differs from its real use. In the specific case of the Ministry od Defence is arriving to the conclusion that the use of guidance introduction of the national budget to control...

La recherche porte sur la modernisation du cadre budgétaire des pays de l’UEMOA. Il s’agit d’évaluer la portée des réformes budgétaires développées dans chacun de ces pays. On s’est essayé à mettre en évidence la nécessaire mise en place d’une standardisation de certains dispositifs ainsi que d’une adaptation des procédures ayant fait leurs preuves non seulement dans certains États de la zone mais également dans d’autres pays confrontés à des problèmes similaires. On s’est appuyé sur les comparaisons internationales existantes et l’on a évalué la pertinence des solutions proposées notamment par les bailleurs de fonds. / This research relates to the transformation of budgetary framework of West African Economic and Monetary Union (WAEMU) countries. It is a question of evaluating the extent of the budgetary reforms undertaken in each respective country. The research has tried to highlight the necessary installation of certain standard devices as well as adapting proven reliable procedures not just for certain zones of specific countries but also other countries confronted with similar issues. This exercise was based on existing international comparisons and the evaluation examined the relevance of the solutions suggested in particular by the financing institutions.

The thesis deals with the term of budgetary responsibility, past drafts trying to enact this term to the legal system of Czech Republic, and also deals with applicable legal rules contained in the European Union legal system. The aim of this thesis is to analyze every existing draft in the Czech legal system (with the special attention to the last legal draft), and trough this analysis reach to the ideal set of rules for the budgetary responsibility. The first chapter contains the description of the basic term and the theoretical basis for the rest of this thesis. Elementary terms are described first and trough that it comes to the main term of the principle of the long-term balance of public budgets and to the term of budgetary responsibility. The second chapter aims to describe every single legal draft made in Czech Republic during the past year. Main attention is provided to the last legal draft of the constitutional act of budgetary responsibility and to the related draft of the secondary legal adaptation, which was presented in the year 2015. The third chapter aids to the European Union legal adaptation of the budgetary responsibility. At first the thesis deals with the form of budgetary responsibility in the Treaty on European Union and the Treaty on the Functioning of the European Union....

L’évolution perpétuelle que connait la comptabilité publique en France notamment, avec l’intégration des règles comptables inspirées du droit privé, ne pourrait guère constituer un acte isolé. Elle est inscrite bien au contraire dans une démarche universelle menée par une volonté commune de rendre les états financiers des états et nations un vrai moyen d’aide à la prise de décision. Les normes comptables de l’état, qui sont inspirées du modèle privé, ont intégré le paysage comptable français et prennent de plus en plus de place en faisant reculer un modèle de comptabilité qui n’a pas subi de changements majeurs depuis son institution. Le droit public financier se trouve ainsi enrichi en matière comptable par de nouvelles dispositions depuis l’avènement de la LOLF en 2001. Désormais, il est prévu expressément que les comptes de l'état doivent être réguliers, sincères et donner une image fidèle de son patrimoine et de sa situation financière. Une disposition consacrée par la révision constitutionnelle du 23 juillet 2008. Par conséquent, cela n’est pas sans conséquences sur le droit et les pratiques budgétaire dans leur sens le plus large / The perpetual evolution of public accounts in France, particularly with the integration of accounting rules inspired by private law, could hardly be an isolated act. On the contrary, it is part of a universal approach driven by a common desire to make the financial statements of states and nations a real means of helping decision-making. State accounting standards, which are inspired by the private model, have become part of the French accounting landscape and are gaining more and more place by pushing back an accounting model that has not undergone major changes since its establishment. Public financial law is thus enriched in accounting matters by new provisions since the advent of the LOLF in 2001. From now on, it is expressly stipulated that the accounts of the state must be regular, sincere and give a faithful image of its heritage and its financial situation. A provision enshrined in the constitutional review of July 23, 2008. Therefore, this is not without consequences on the law and budgetary practices in their broadest sense

海峽兩岸長期對立的關係有著急遽的變化，不但民間各項交流日益頻繁， 經貿關係更是熱絡，臺灣與大陸的貿易關係也日形擴大，國內學者對大陸 的研究亦成顯學，但大部分著重在政治、經濟、產業及稅務方面，較少探 討中共的財政管理體制及財政收支結構問題。但中共財政管理機構的體制 為何？其財政管理的基本理念為何？中央與地方預算體系如何分配經濟資 源，各項財政收入的來源及其演變情況為何？財政支出的結構及其成長為 何？以及未來將面臨那些問題？斯為本研究之動機。 本文之撰寫，擬 達成下列目的：一、藉由中共經濟改革理念的演變，了解中共財政職能的 調整。二、隨著經濟改革理念的變革，政府財政職能的調整，中共國家與 國營企業的利潤分配制度、中央與地方的財政分配制度作了何種調整？現 行制度又有那些問題？未來應如何改革。三、在瞭解中共國營企業利潤分 配、中央與地方財政分配制度後，再以統計資料分析、研究中共財政收入 的結構健全與否？是否如現代國家般以租稅做為財政收入主要來源？租稅 結構的發展是否與經濟發展相配合？中共利用這些財政收入又提供了那些 財貨？未來財政收支將面臨那些問題？經過研究、分析，發現目前中共的 財政管理體制及財政收支結構有幾點現象及問題，其內容詳見本文。

At the end analysis of forestry management was drew a conclusion – by financial activities was operated three models of Lithuania forestry management: budgetary financial in interwar Lithuania, budgetary and economical count financial in the period of Lithuania dependent, economical count financial in the open of Lithuania independence.

Le Parlement européen (PE) n’a occupé en 1957 qu’une place secondaire, ce qui entraînait une grande déception auprès des parlementaires, mettant en cause ses pouvoirs consultatifs qui ne portait qu’un sens symbolique. En valorisant la démocratie et la séparation des pouvoirs, le PE pourrait sortir de l’impasse à travers l’exploitation maximale de la procédure consultative. Jusqu’à l’Acte unique européen, le champ d’application de la consultation ne cesse de s’élargir. Idem pour l’augmentation des revendications du respect de son droit d’information et de consultation envers le Conseil. Le manque de moyens juridiques de contraindre le Conseil à accepter les avis du PE, qui se voient systématiquement refusés, nécessite le changement de position parlementaire dans les années 70 dans les relations entre les deux institutions. Les nouvelles procédures à effets juridiques, telles que la reconsultation, le droit d’approbation sur les accords internationaux et la codécision, ont été revendiquées, pourtant de manière irrégulière. Les mesures pour le renforcement des pouvoirs budgétaires se voient s’adopter, de sorte qu’elles favorisent non seulement le contrôle parlementaire en la matière, mais aussi le renforcement des pouvoirs dans les questions non-budgétaires : les pouvoirs législatifs. Le droit d’information et le pouvoir de consultation sur les activités budgétaires, ainsi que le contrôle effectif sur les budgets et leurs dépenses, font eux aussi l’objet de revendications parlementaires. Le Conseil européen et la Cour des comptes étaient également invoquées comme destinataires de ces revendications afin de persuader le Conseil et la Commission. Cette présente analyse démontre que le PE, tel qu’il est aujourd’hui, est un résultat de la collaboration dans les premières décennies avec les autres institutions et les grandes figures des États membres, lesquels jouent un rôle important pour orienter la discussion dans les Communautés. / The nature of the secondary place reserved for the European Parliament (EP) in 1957 brought about a big disappointment of the European representatives and critics of its consultative powers only of, then, symbolic significance. Putting emphasis on the principles of democracy and separation of powers, the EP attempted to come out of impasse by using at maximum the consultative procedures. Until the Single European Act, the demands of the EP on respect for information and consultation obligation by the Council continue to increase. Also was asserted an extended application of consultative procedure to the issues, for which the EP had not been obligatorily consulted by the Council. Lack of legal means to make the Council accept the opinions and demands of the EP, which had scarcely been adopted by the Council, can explain the position change of the EP during the 70s vis-à-vis the Council and the Commission. The new procedures with legal effects, such as re-consultation, the power of approbation regarding of international agreements and co-decision, have been insisted, but not consistently.Reinforcement of the EP’s budgetary powers aimed not only at enhancement of parliamentary control in the budgetary activities of the European Communities, but also at reinforcement of non-budgetary powers: legislative powers. The parliamentary demands for the respect by the Council of information and consultation obligations and for effective control over budgets and expenditures were part of the EP’s struggles to be justly recognized in the map of European political institutions. When the European Council and the Court of Auditors were also addressed the sort of demands, the EP aimed to persuade thereby the Council and the Commission.This present analysis shows that the EP, as is today, is a result of the collaboration with other institutions and important figures of the Member States, which played an important role to guide the discussion in the Communities.

Submitted by Gabriela Freire Luna (gfreireluna@gmail.com) on 2018-07-23T17:45:56Z No. of bitstreams: 1 Trabalho Final - Gabriela Luna.pdf: 1986823 bytes, checksum: bb9c0daae8b67cf2401517cd26e32c5a (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2018-07-24T21:06:34Z (GMT) No. of bitstreams: 1 Trabalho Final - Gabriela Luna.pdf: 1986823 bytes, checksum: bb9c0daae8b67cf2401517cd26e32c5a (MD5) / Made available in DSpace on 2018-07-27T18:20:38Z (GMT). No. of bitstreams: 1 Trabalho Final - Gabriela Luna.pdf: 1986823 bytes, checksum: bb9c0daae8b67cf2401517cd26e32c5a (MD5) Previous issue date: 2018-06-29 / Objetivo- Este estudo pretende investigar quais são as potenciais implicações do volume crescente de Restos a Pagar no ciclo orçamentário da organização, Fundação Oswaldo Cruz. Metodologia- A pesquisa consiste em um estudo de caso e os dados foram coletados do Sistema Integrado de Administração Financeira do Governo Federal (SIAFI), através do Tesouro Gerencial. Adicionalmente foram realizadas pesquisas bibliográfica, documental e de campo, acerca do tema. Resultados- Os resultados apontam que a existência de um volume significativo de Restos a Pagar compromete negativamente os dois hemisférios da dinâmica orçamentária da organização, as fases de elaboração/aprovação e também as fases de execução / controle do orçamento, ainda que seus efeitos não sejam tão sensíveis aos gestores da instituição. Limitações- A principal limitação deste estudo é que a pesquisa de campo se restringiu a um número limitado de unidades que integram a Fiocruz, ainda que criteriosamente selecionadas. Contribuições práticas- A partir desses resultados é possível que os gestores tenham uma melhor percepção dos danos que os Restos a Pagar podem provocar no processo orçamentário da instituição, e provocá-los no sentido de mitigar seus efeitos e coibir seu crescimento. Contribuições sociais- Provocar a instituição para que os compromissos assumidos com a sociedade, através de suas programações orçamentárias refletidas no orçamento aprovado para um dado exercício fiscal, sejam de fato efetivados. Originalidade- Possivelmente é o primeiro estudo que avalia os efeitos dos Restos a Pagar no processo orçamentário de uma organização pública. / Purpose- This work aims to investigate the potential implications of the increasing volume of expenditures unpaid in the organization's budget cycle, Oswaldo Cruz Foudation. Design/Methodology- The research consists of a case study and the data were collected from the Integrated System of Financial Administration of the Federal Government (SIAFI), through the Management Treasury. In addition, bibliographical, documentary review and field research were carried out on the subject. Findings- The results indicate the existence of a significant volume of expenditures unpaid that hinders the two poles of the organization's budget dynamics: the elaboration/approval phase and also the execution/control phase, although their effects are not so noticeable to the institution's managers. Research limitations- The main limitation of this study is the field research was restricted to a limited number of units that integrate Fiocruz, although they are carefully selected. Practical implications- From these results it is possible that managers have a better perception of the damages that can be caused by expenditures unpaid, mainly the organization's budget cycle, and restrain their growth. Social implications- To provoke the institution so that the commitments assumed with the society, through its budgetary schedules approved for a given fiscal year, are actually accomplished. Originality- Possibly it is the first study that evaluates the effects of the expenditures unpaid in the budgetary process of a public organization.

Made available in DSpace on 2016-03-15T19:32:46Z (GMT). No. of bitstreams: 1 Maria Carolina Gazso Righetti.pdf: 1931666 bytes, checksum: 25c44d91bd44ee8051f145cf285eab59 (MD5) Previous issue date: 2012-01-30 / This paper aims to analyze the effects of the social value orientation and the social interdependence on the Budgetary slack. Budgetary slack is a subject very studied by international researchers as a dysfunctional budget problem, however until now, with no clear conclusion about your causes. Assuming that this subject impacts organization process of planning, results and competitiveness, this paper intend to contribute to budgetary slack knowledge based on social theories of social value and interdependence and slack theory, originated in the economics, most specifically, in the agency theory. It was applied a questionnaire, a budget experiment and an instrument to measure social value orientation among 41 leaders oh Tower International Company. According to statistic analysis, it was not possible to validate the hypothesis of this research, but considering the theories used on that, It is clear that there is a vast potential on the search of best practices in the management accounting area. / Este trabalho tem como objetivo analisar os efeitos da orientação de valor social e da interdependência social sobre a formação de folga orçamentária. A folga orçamentária é um tema largamente estudado por pesquisadores internacionais como fenômeno disfuncional do processo orçamentário, mas ainda não há uma conclusão clara a respeito de suas causas. Entendendo-se que esse tema influencia o processo de planejamento, os resultados e a competitividade das organizações, busca-se, neste trabalho, aprofundar os conhecimentos acerca do assunto, tendo como base as teorias sociais de valor, de interdependência e a teoria de folga orçamentária enraizada na teoria econômica da agência. Para tanto, foram aplicados um questionário, um experimento orçamentário e um instrumento para definição da orientação de valor social entre 41 gestores da empresa Tower International. De acordo com as análises estatísticas, não foi possível validar as hipóteses desta pesquisa, mas, considerando-se as teorias que nortearam este trabalho, pode-se concluir que há um vasto potencial na busca de melhores práticas na área de contabilidade gerencial.

Made available in DSpace on 2016-03-15T19:33:04Z (GMT). No. of bitstreams: 1 Arsenio Akamine Junior.pdf: 402196 bytes, checksum: 128066b31ad26d5be8eb8743fafa8a16 (MD5) Previous issue date: 2010-06-16 / Fundo Mackenzie de Pesquisa / This dissertation presents an exploratory research about the decision making processes in the establishment of levels of budgetary goals by showing the results obtained from the analysis of the cognitive processes (rational and automatic) adopted by the managers of the logistics and road cargo transportation areas. The study, of quantitative nature, was accomplished with professionals that participate in the budgetary decision making process. Thirty questions were submitted to identify the behavior of the decision maker during the estimation of the budgetary goals. The data were analized by means of descriptive and multivariate statistics. The use of modelling of structural equations, suported by the PLS software, has shown that the proposed theoretical model is applied in practice and that the decision making behavior of the managers that participated in this study is different from that one found in a sample composed by managers of other sectors. The results show the importance of generating relevant concepts to the field of accounting management, in the foundations, follow-up and compliance with the corporate strategy of the Logistics and Road Cargo Transportation áreas. The data suggest that the instruments of decision support require further studies of this field, so that the automatic decision, more intuitive, does not become the predominant form of decision adopted by the managers, since while it llows for versatility and responsiveness, it is subject to many biases decisions. / Por meio desta dissertação, foi realizada uma pesquisa exploratória no âmbito dos processos sobre a tomada de decisão no estabelecimento de níveis de metas orçamentárias. Esta pesquisa apresenta o resultado de uma análise dos processos cognitivos (racional e automático) adotados por gestores nas áreas de logística e do transporte rodoviário de cargas. A pesquisa foi realizada com profissionais que participam do processo de tomada de decisão orçamentária. O estudo, de natureza quantitativa, utilizou um questionario com 30 questões para identificar o comportamento do tomador de decisão ao estimar metas orçamentárias. Os dados foram analisados utilizando-se estatística descritiva e multivariada. O uso de modelagem de equações estruturais, com apoio do software PLS, mostrou que o modelo teórico proposto se aplica na prática e que o comportamento de tomada de decisão dos gestores que participaram deste estudo é diferente do comportamento encontrado em uma amostra formada por gestores de outros setores. Os resultados apontam para a importância de se constituirem conceitos pertinentes ao campo da Controladoria na fundamentação, acompanhamento e cumprimento da estratégia empresarial nas áreas da Logística e do Transporte Rodoviário de Carga. Os dados sugerem que os instrumentos de apoio à decisão precisam de um desenvolvimento melhor nesta área para que a decisão automática, mais intuitiva, não seja a forma predominante de tomada de decisão para os gestores da área, vez que ao mesmo tempo em que permite a versatilidade e rapidez de resposta, está sujeita à muitos vieses de decisão.