Made available in DSpace on 2016-08-10T10:50:38Z (GMT). No. of bitstreams: 1 MAURICIA MEDEIROS COCATE VIEIRA.pdf: 16813577 bytes, checksum: 744289ffeb18e51515c4dba4b378a875 (MD5) Previous issue date: 2009-09-11 / The theme of the present work lies on urban planning. Thus, a historiographic review is carefully elaborated in order to work as the basis for this case study whose aim concerns the experiences of the Participatory Budgeting that took place in the capital city of Goiás, Goiânia. In this city, the Participatory Budgeting initiative happened between 1993 and 1996 and then from 2001 to 2004, by using a methodology similar to the one held in Porto Alegre, although in the former city it was possible to identify problems related to the lack of common people's commitment due to the fact that the city administrators clearly show how uninterested they are in making people aware of the importance of their participation; low budget to meet the city's requirements; and the political interests which always come into play. Hence, this case studies assess the institutionalization of Participatory Budgeting in Goiânia as a way to promote the development of the democratic management process and the city planning. / O presente trabalho tem por tema o planejamento urbano. Sobre esse assunto é elaborada uma revisão historiográfica que visa embasar o estudo de caso proposto para a pesquisa, referente às experiências do Orçamento Participativo realizadas na Capital de Goiás. Em Goiânia, o Orçamento Participativo aconteceu nos anos de 1993 a 1996 e 2001 a 2004, recorrendo a um procedimento metodológico semelhante ao ocorrido em Porto Alegre. Naquela cidade, foi possível identificar falhas no envolvimento das pessoas comuns, devido à despreocupação do poder público com o esclarecimento da importância de sua participação; à falta de previsão orçamentária dos recursos disponíveis para a realização das demandas; e dos jogos de interesses políticos. Assim, avalia-se, com esse estudo de caso, a institucionalização do Orçamento Participativo em Goiânia enquanto possibilidade de desenvolvimento do processo democrático de gestão e planejamento da cidade.

Este trabalho pretendeu investigar a aplicação dos instrumentos de participação popular, em especial o chamado \"orçamento participativo\", como forma de aprimoramento da democracia local. Para tanto, pretendeu-se aprofundar os conceitos necessários acerca da democracia e da participação popular, levando em consideração os aspectos da gestão pública, observando a aplicação do instrumento do orçamento participativo através de um estudo de caso na cidade de Ribeirão Preto, estado de São Paulo. A pesquisa se baseou em uma descrição do aprimoramento da participativo a partir do ano de 1993, especialmente em dois momentos: (a) o período de 1993 a 1996 e de 2001 a 2004, relativo à duas primeiras gestões cujo Poder Executivo foi presidido pelo Partido dos Trabalhadores, e; (b) o período de 2009-2012 e 2013-2016, quando o Poder Executivo municipal foi presidido por partido de posicionamento ideológico diverso. Nos dois períodos analisados são detectadas experiências de participação popular que permitissem a deliberação e a decisão do munícipe sobre parte das verbas orçamentárias do município. Assim, após o aprofundamento teórico do tema, buscou-se através de análise de documentos, notícias, livros específicos, normativas locais e observação direta, descrever ambas as experiências. Após, foram utilizados critérios levantados por outros pesquisadores sobre o tema para identificar se as práticas descritas poderiam ser categorizadas como um Orçamento Participativo. Por fim, aprofundou-se a análise das experiências com base em quatro elementos que seriam requisitos para um Orçamento Participativo bem-sucedido: (a) capacidade financeira, (b) vontade política, (c) desenho institucional e (d) densidade associativa. As constatações apontam para reais experiências de Orçamento Participativo no município de Ribeirão Preto, porém, estas não se desvincularam como um programa independente da vontade do governante, e com isso parecem ficar sempre à vontade política como pressuposto indispensável, assim como parecem apontar também para um descompasso entre o seu desenho e o tempo necessário para a sua concretização, o que se relaciona com a dimensão financeira dada ao programa e a capacidade administrativa da administração pública em gerenciá-la. / This work aimed to investigate the application of the instruments of popular participation, especially the so-called \"participatory budgeting\", as a way of improving local democracy. In order to do so, it was intended to deepen the necessary concepts about democracy and popular participation, taking into account aspects of public management, observing the application of the participatory budget instrument through a case study in the city of Ribeirão Preto, São Paulo. The research was based on a description of the improvement of the participatory from the year 1993, especially in two moments: (a) the period from 1993 to 1996 and from 2001 to 2004, concerning the first two administrations whose Executive Power was presided over by the Party Of Workers, and; (b) the period from 2009-2012 to 2013-2016, when the municipal executive branch was presided over by a different ideological position. In the two analyzed periods, experiences of popular participation were detected that allowed the deliberation and the decision of the citizen on part of the budgetary funds of the municipality. Thus, after the theoretical investigation of the theme, we have sought through analysis of documents, news, specific books, local regulations and direct observation, to describe both experiences. Afterwards, criteria used by other researchers were used to identify whether the practices described could be categorized as a Participatory Budget. Finally, the analysis of the experiences was deepened based on four elements that would be requirements for a successful Participatory Budget: (a) financial capacity, (b) political will, (c) institutional design and (d) associative density. The findings point to real participatory budgeting experiences in the city of Ribeirão Preto, however, these did not separate as a program independent of the will of the ruler, and with that they seem to always remain at political will as an indispensable presupposition, just as they also seem to point to a mismatch between its design and the time needed to achieve it, which is related to the financial dimension given to the program and the administrative capacity of the public administration to manage it.

Hospitais são instituições complexas e fundamentais na vida do ser humano. Eles consomem quase a metade das despesas destinadas à saúde no Brasil. Devido à especificidade dessas instituições há a genuína dificuldade em adaptar a atividade médica a controles administrativos. No entanto, é possível encontrar hospitais que utilizam o processo orçamentário como ferramenta de gestão. Esse processo pode ser utilizado para alinhar os objetivos entre os gestores e a organização, para estruturação e alocação de esforços, mensuração de desempenho/performance do gestor, atrelando metas a incentivos. Ao deparar-se com um hospital público em que há a presença dessa ferramenta e que conta com ausência de incentivos financeiros para o alcance de metas orçamentárias, com a complexidade da gestão comum a estas instituições, incerteza da tarefa e do embate entre profissionais da área médica e da administração, há o interesse do entendimento de como é a utilização, pelos gestores clínicos, do processo orçamentário para a tomada de decisão. Portanto, este trabalho aplicou um estudo de caso, utilizando entrevistas semiestruturadas, no Hospital das Clínicas de Ribeirão Preto para esse entendimento. Os resultados demonstram que a interação dos gestores com o orçamento se dá predominantemente via planejamento de materiais e incorporação de novas tecnologias. Os instrumentos de gestão utilizados auxiliam nesse planejamento e acompanhamento das atividades que impactam em consumo de recursos. Também foi demonstrado que há a percepção, pelos gestores, de conflitos entre as lógicas administrativa e médica. / Hospitals are complex institutions and fundamental in human life. They consume almost half of the spending on health in Brazil. Because of the specificity of these institutions there is genuine difficulty in adapting to the medical activity management controls. However, it is possible to find hospitals that use the budget process as a management tool. This process can be used to align the goals of managers and the organization for structuring and allocation of effort, performance measurement manager tying goals to incentives. When faced with a public hospital where there is the presence of this tool and it has no financial incentives for achieving budget targets, the complexity of the joint management of these institutions, job uncertainty and the clash between medical professionals and administration, there is interest in understanding how to use the clinical management of the budgeting process for decision making. This study applied a case study using semi-structured interviews, the University Hospital of Ribeirão Preto to this understanding. The results demonstrate that the interaction of managers with budget occurs predominantly through materials planning and incorporation of new technologies. Management tools used to assist in planning the mapping of activities that impact on resource consumption. It was also shown that there is a perception by managers of conflict between administrative and medical logic.

Esse estudo investiga a influência do estilo de uso do orçamento empresarial sobre as percepções de seus públicos usuários. O uso do orçamento segue o framework de Adler e Borys (1996) que trata do uso coercitivo e facilitador. As percepções dos usuários do orçamento perfazem a utilidade do artefato e o nível de críticas atribuídas. Essa análise retoma a discussão se o orçamento se caracteriza como um importante instrumento de gestão, tendo em vista diversos estudos que tem defendido sua melhoria (Activity-Based Budgeting) ou abandono (Beyond Budgeting). A discussão é baseada em um framework relativamente recente nas pesquisas de Controle Gerencial (Ahrens & Chapman, 2004) e com potencial para futuras pesquisas no contexto nacional e internacional. O modelo teórico e as hipóteses de pesquisa foram construídos com o objetivo de discutir a influência do uso do orçamento sobre a percepção de utilidade e o nível de críticas. Dentre as dimensões do uso coercitivo e facilitador se destacam a capacidade de reparo, a transparência interna, a transparência global e a flexibilidade. A percepção de utilidade envolve a utilidade para a gestão e relevância para tomada de decisão. O nível de críticas abrange os efeitos perversos, inadaptação ao ambiente, ritual e foco excessivo no curto prazo. A metodologia do estudo é um levantamento com gerentes de uma empresa brasileira de grande porte do setor elétrico (survey single entity). Foram realizadas nove entrevistas com gerentes da empresa e elaborado um questionário eletrônico aplicado a uma amostra de 72 respondentes de uma população de aproximadamente 180, abrangendo gerentes de diversas áreas da organização. As informações coletadas nas entrevistas foram analisadas qualitativamente e apresentadas de modo descritivo, caracterizando os entrevistados, sua interface com o processo orçamentário, além de suas percepções. Os dados coletados pelo survey foram submetidos a técnicas de estatística descritiva e multivariada de equações estruturais (MEE-PLS). Os respondentes tem em média 25 anos de empresa. A análise descritiva do uso do orçamento empresarial indica que, para as dimensões transparência interna e transparência global, o orçamento está mais próximo do estilo de uso facilitador e, pela capacidade de reparo e flexibilidade, mais próximo do uso coercitivo. Além disso, a percepção de utilidade do orçamento é levemente alta e o nível de críticas é baixo. Quanto ao modelo de equações estruturais, se constatou influência indireta do uso facilitador do orçamento sobre o nível de críticas. Pôde-se verificar que o estilo de uso facilitador do orçamento influencia positivamente a percepção de utilidade e negativamente o nível de críticas. Esses resultados não indicam, necessariamente, que o uso facilitador do orçamento seja \"melhor\" que o coercitivo. Na realidade, as empresas tem a liberdade de determinar a forma como pretendem utilizar esse artefato contábil, e ao mesmo tempo devem estar cientes de que essas escolhas influenciam as percepções dos gestores. O presente trabalho fornece indicativos de modelos presentes na literatura que propiciam uma melhor compreensão desses aspectos. / This study investigates the influence of the budgeting style applied on users perceptions. Budgeting use follows the framework of Adler and Borys (1996) dealing with the coercive use and enabling use. Users\' perceptions of the budget account for the usefulness of the artifact and the level of criticism assigned. This analysis discusses if budgeting is characterized as an important management tool in view of several studies that have defended its improvement (Activity-Based Budgeting) or its abandonment (Beyond Budgeting). The discussion is based on a relatively recent framework in Management Control research (Ahrens & Chapman, 2004) and has a potential for future research in national and international context. The theoretical model and research hypotheses were constructed in order to discuss the influence of the style of budgeting use on the perceived usefulness and on the level of criticism. Among the dimensions of coercive and enabling use are repair capacity, internal transparency, global transparency, and flexibility. The perceived usefulness involves the utility and relevance to the management for decision making. The level of criticism covers the perverse effects on people, inability to adapt to the environment, ritual and excessive focus on the short term. The methodology of the study is a survey carried on with managers of a large Brazilian company of the electric sector (survey single entity). Nine interviews were developed with managers and an electronic questionnaire was also applied to a sample of 72 respondents from a population of approximately 180, including managers from different areas of the organization. The information collected in the interviews were qualitatively analyzed and presented in a descriptive manner, characterizing the respondents, their interface with the budget process, and their perceptions. The data collected by the survey were subjected to descriptive statistics and multivariate Structural Equation Modeling (SEM - PLS). Respondents have working time mean of 25 years in the organization. The descriptive analysis of the use of the corporate budgeting indicates that the dimensions of internal transparency and global transparency are closer to the enabling use. The repair capacity and flexibility are nearest to the coercive use. Furthermore, the perceived usefulness of the budgeting is slightly high and the level of critics is low. As for the structural equation model we have found indirect influence of the budgeting enabling use on the level of criticism. It was verified that the enabling style of budgeting use has positive influence on the perceived usefulness and negative on the level of criticism. These results do not necessarily indicate that the enabling style of budgeting use is \"better\" than coercive. In fact, companies have the freedom to determine how they will use this accounting artifact. Meanwhile organizations should be aware that these choices influence the perceptions of managers. This paper provides indicative of models in the literature which propitiate a better understanding of these aspects.

Annotation this thesis is about the planning, financing, accounting the economy within the CZech Republic Ministry of Defence. The thesis will describe the budget processing, the redistribution of these expenditures, the allocation of the funds within the ministry and drawing finances, as well as the budget of Ministry of Defence from the year 2011. Further I will focus on the reformation of the public finances. In this part I will also be mentioning the regulation and accounting for the workplaces. This thesis analyses the terms of the financial statement of 2011.

Este trabalho pretendeu investigar a aplicação dos instrumentos de participação popular, em especial o chamado \"orçamento participativo\", como forma de aprimoramento da democracia local. Para tanto, pretendeu-se aprofundar os conceitos necessários acerca da democracia e da participação popular, levando em consideração os aspectos da gestão pública, observando a aplicação do instrumento do orçamento participativo através de um estudo de caso na cidade de Ribeirão Preto, estado de São Paulo. A pesquisa se baseou em uma descrição do aprimoramento da participativo a partir do ano de 1993, especialmente em dois momentos: (a) o período de 1993 a 1996 e de 2001 a 2004, relativo à duas primeiras gestões cujo Poder Executivo foi presidido pelo Partido dos Trabalhadores, e; (b) o período de 2009-2012 e 2013-2016, quando o Poder Executivo municipal foi presidido por partido de posicionamento ideológico diverso. Nos dois períodos analisados são detectadas experiências de participação popular que permitissem a deliberação e a decisão do munícipe sobre parte das verbas orçamentárias do município. Assim, após o aprofundamento teórico do tema, buscou-se através de análise de documentos, notícias, livros específicos, normativas locais e observação direta, descrever ambas as experiências. Após, foram utilizados critérios levantados por outros pesquisadores sobre o tema para identificar se as práticas descritas poderiam ser categorizadas como um Orçamento Participativo. Por fim, aprofundou-se a análise das experiências com base em quatro elementos que seriam requisitos para um Orçamento Participativo bem-sucedido: (a) capacidade financeira, (b) vontade política, (c) desenho institucional e (d) densidade associativa. As constatações apontam para reais experiências de Orçamento Participativo no município de Ribeirão Preto, porém, estas não se desvincularam como um programa independente da vontade do governante, e com isso parecem ficar sempre à vontade política como pressuposto indispensável, assim como parecem apontar também para um descompasso entre o seu desenho e o tempo necessário para a sua concretização, o que se relaciona com a dimensão financeira dada ao programa e a capacidade administrativa da administração pública em gerenciá-la. / This work aimed to investigate the application of the instruments of popular participation, especially the so-called \"participatory budgeting\", as a way of improving local democracy. In order to do so, it was intended to deepen the necessary concepts about democracy and popular participation, taking into account aspects of public management, observing the application of the participatory budget instrument through a case study in the city of Ribeirão Preto, São Paulo. The research was based on a description of the improvement of the participatory from the year 1993, especially in two moments: (a) the period from 1993 to 1996 and from 2001 to 2004, concerning the first two administrations whose Executive Power was presided over by the Party Of Workers, and; (b) the period from 2009-2012 to 2013-2016, when the municipal executive branch was presided over by a different ideological position. In the two analyzed periods, experiences of popular participation were detected that allowed the deliberation and the decision of the citizen on part of the budgetary funds of the municipality. Thus, after the theoretical investigation of the theme, we have sought through analysis of documents, news, specific books, local regulations and direct observation, to describe both experiences. Afterwards, criteria used by other researchers were used to identify whether the practices described could be categorized as a Participatory Budget. Finally, the analysis of the experiences was deepened based on four elements that would be requirements for a successful Participatory Budget: (a) financial capacity, (b) political will, (c) institutional design and (d) associative density. The findings point to real participatory budgeting experiences in the city of Ribeirão Preto, however, these did not separate as a program independent of the will of the ruler, and with that they seem to always remain at political will as an indispensable presupposition, just as they also seem to point to a mismatch between its design and the time needed to achieve it, which is related to the financial dimension given to the program and the administrative capacity of the public administration to manage it.

abstract: One of the ideals underpinning public education in the United has been that of educating young people to become engaged democratic citizens. Civics courses have been the main, and sometimes only, sign of public schools attending to their civic mission. An opportunity to offer citizenship education through the experience of democratic governance manifests itself through the implementation of school participatory budgeting. Though promising, the use of school participatory budgeting in the United States is relatively new. The literature is sparse and issues of process design as well as research methodology remain unexplored. School participatory budgeting has the potential, at least, to offer students an opportunity to experience deliberative democratic decision-making and thus enhance those capabilities critical for effective citizenship. More ambitiously, school participatory budgeting presents an opportunity to delicately and steadily transform school governance to give real decision-making power to students. The four stand-alone articles that make up this dissertation are four facets of a single case study on the first large-scale instance of school participatory budgeting in the United States. They began with the question: What were the accomplishments and challenges of school participatory budgeting in a large secondary school district in the Southwestern United States in its initial implementation? This question was interpreted and answered differently in each article. The first article examines aspects of process design and how participatory budgeting might contribute not only to citizenship learning but also the expansion of student voice. The experiences of students, in the second article, and those of teachers and administrators, in the third article, are explored through analysis of interview data. The final article addresses this question by drawing on my own experience of implementing school participatory budgeting using analytic autoethnography. This dissertation presents school participatory budgeting from multiple perspectives and recommends more empirical research on the structure of the process before, during, and after implementation. This dissertation examines this approach to citizenship learning dynamically by using various methodologies and bringing together the literature on student voice, citizenship learning, participatory budgeting, and curriculum studies in order to enrich the discussions and provide actionable knowledge for advocates and practitioners. / Dissertation/Thesis / Doctoral Dissertation Curriculum and Instruction 2018

Financial Management for Nurse Managers: Merging the Heart with the Dollar, Fourth Edition is a unique text that addresses the financial management issues faced by nurse leaders in a variety of settings, including hospitals, ambulatory/outpatient clinics, long-term care facilities, and home care. With an evidence-based and practical approach, it covers a wide-range of financial information, including healthcare finance, economics, budgeting, reimbursements, accounting, and financial strategies. Completely updated and revised, the Fourth Edition features a new, streamlined structure that concentrates on core financial management topics while condensing supplemental material. As a result, the text is organized into three parts: * Healthcare, the Economy, and Value-Based Purchasing * Budget Principles * Financial Strategies and Accounting Issues The Fourth Edition also focuses on bringing financial concepts to life for students with real-life applications in nursing practice. For instructors, it offers invaluable resources, such as staffing and budgeting practice activities.Completely updated and revised, the Fourth Edition features a new, streamlined structure that concentrates on core financial management topics while condensing supplemental material. As a result, the text is organized into three parts: Healthcare, the Economy, and Value-Based Purchasing Budget Principles Financial Strategies and Accounting Issues The Fourth Edition also focuses on bringing financial concepts to life for students with real-life applications in nursing practice. For instructors, it offers invaluable resources, such as staffing and budgeting practice activities. Applicable Courses Nursing: Financial Management, Finance, Budgeting, and Finance / https://dc.etsu.edu/etsu_books/1139/thumbnail.jpg

Higher education is the third largest state expenditure behind K-12 and Medicaid but is generally more discretionary than most other budget categories. As demographic trends and economic downturns constrain state budgets, the delivery of state subsidies in higher education has increasingly shifted toward students via grant aid and away from institutions via appropriations. Since the 1990s, many states have changed the composition of their state subsidies in higher education to varying degrees. There is a rich literature that examines the effects of state subsidies on various aspects of the higher education market. This dissertation aims to contribute to the literature on two broad fronts. First, rather than state subsidy levels, theoretical and empirical emphasis is placed on subsidy composition, or the distribution of subsidies across three primary modes of delivery—appropriations, need-based grants, and non-need-based grants. This focus is meant to reflect the policy decision faced by states, especially during times of fiscal stress, and reveal insights into important economic considerations. Second, differential impacts of state subsidies are examined not only with respect to student ability and income but also college inputs of academic quality and amenities. College amenities are an important input in the higher education market in need of more theoretical and empirical analysis. The introduction briefly discusses the economic rationale for public subsidies in higher education and the complexity confronting states to subsidize the cost of college under various constraints and policy goals. Chapter 2 aims to orient the reader to the policy, trends, and research pertaining to state subsidies in higher education. Chapter 3 theoretically examines the response in student demand for educational resources and amenities to changes in state subsidy composition from which several policy implications and directions for future research are considered. Chapter 4 focuses on subsequent effects that changes in demand between educational resources and amenities may have on institutions. State subsidies and institutional expenditures between 1990 and 2016 are examined in order to determine whether the composition of state subsidies causes in-state institutions to alter expenditures in a way that reflects a divergence between educational and amenity inputs. Chapter 5 considers the role of college student migration with respect to state subsidies and student outcomes. State subsidies impact college choice, and in turn, alter the distance students migrate to attend college. The effect of distance on college student success is theoretically and empirically examined. Chapter 6 concludes with a summary and discussion of the main findings as well as ideas and directions for future research.

Budget har länge varit en stor del av verksamhetsstyrningen i företag och organisationer. Kritik har dock riktats mot budget och dess oförmåga att fungera på ett effektivt sätt för företag som verkar i föränderliga miljöer. Gasellföretag är företag med kraftig tillväxt. Dessa företag växer i sådan takt att förändringar sker frekvent vilket enligt kritiker gör att budget har svårt att klara av sina syften. Den kraftiga tillväxten ställer krav på hög flexibilitet hos Gasellföretagen samtidigt som de måste kunna anpassa sig efter sin miljö. Genom att studera budgetstyrningen i olika Gasellföretag är uppsatsens syfte att förstå hur planeringsverktyget budget operationaliseras i tillväxtföretag som är verksamma i en föränderlig miljö. Detta genom att jämföra mot den teori som finns kring ämnet och hur den kan kopplas och ställs i förhållande till ett företag med hög tillväxt. Uppsatsen är en kvalitativ flerfallsstudie på Gasellföretag. Empirin utgörs av fem semistrukturerade intervjuer med olika Gasellföretag som är verksamma inom olika branscher. Det empiriska materialet har analyserats för att urskilja likheter och skillnader mellan företagen för att kunna besvara uppsatsens frågeformulering. Studien visar att Gasellföretag väljer att budgetera när de upplever att de inte längre har samma kontroll över verksamheten. Den visar också på att en budget i ett tidigare stadie kan hjälpa till att minska risken för oförutsedda kostnader. Budgeten fyller flera funktioner för Gasellföretagen där kontroll, planering och ansvarsfördelning är några av de viktigaste faktorerna. / Budget has been a big part of the management control system in companies and organizations for a long time. Budgeting has been the target of critic due to being incapable of fulfilling its purposes for companies that works in a changing environment. Gazelle companies are companies with high growth. These companies grow in such pace that the environment of the company constantly changes, which makes it hard for the budget to work properly according to critics. The high growth puts great demands on flexibility for the gazelle companies, while they at the same time need to be able to adjust themselves to their environment. By studying the budgeting control system in different gazelle companies, the purpose of this study is to understand how budget as a planning tool is operationalized in high-growth companies which works in a changing environment. This is done by comparing existing theory and see how this can be applied to a high-growth company. The study is a qualitive multiple case study on gazelle companies. The empirical material is based on five semi structured interviews with different gazelle companies, working in different industries. The material has been analysed with the intention to identify similarities and differences between the companies in order to answer the problem of the thesis. The study shows that gazelle companies choose to make a budget once they feel that they no longer have control of all the tasks in everyday work. The study also shows that budget can help avoiding unforeseen costs. The budget serves many purposes for the gazelle companies. Control, planning and distribution of responsibilities are some of the most important factors.