A busca por novas linguagens para a participação no processo público de tomada de decisão levou a prefeitura do município de Santo André, estado de São Paulo, a aliar ao programa de Orçamento Participativo processos de Teatro do Oprimido, sistema desenvolvido pelo teatrólogo Augusto Boal a partir de seu exílio da ditadura brasileira até o ano de sua morte, 2009. A partir de uma abordagem crítica do Orçamento Participativo, segundo uma leitura à luz da obra do filósofo Michel Foucault, considera-se que a participação no governo pode conferir uma manutenção da ordem em vez de empoderamento da população. No que se refere ao Teatro do Oprimido, estudos críticos indicam que haveria nessa estética poucas possibilidades de elaboração poética dos processos. Considerando-se esses problemas, investiga-se de que forma o teatro possibilitaria redimensionar o processo de participação no orçamento. Estudam-se aspectos estéticos e pedagógicos relacionados ao desenvolvimento do Teatro do Oprimido nas plenárias de Orçamento Participativo em Santo André no período de 1997 a 2001. A discussão teórica empreendida levanta os conceitos foucaultianos de governamentalidade, biopolítica, panóptico e sujeito para operar a genealogia do poder em Teatro da qual se depreende a gênese do Teatro do Oprimido e a genealogia do poder em Contabilidade da qual se depreende a gênese do Orçamento Participativo. O estudo de caso que se realiza considera entrevistas com atores e espectadores das apresentações da esquete Orçamento Participativo pelo Grupo de Teatro do Oprimido de Santo André nas plenárias de Orçamento Participativo regionais e temáticas da cidade e outros documentos como fotos e textos. Desenvolve-se também uma simulação de um processo teatral sobre o orçamento na qual se avalia junto a estudantes universitários novas possibilidades ao Teatro do Oprimido e ao Orçamento Participativo. A avaliação dos resultados do caso indica limitações às intenções estéticas de abordagem do orçamento na modalidade do Teatro-Fórum, dadas pelo contexto governamental. A avaliação da simulação aponta o Teatro-Imagem como alternativa de investigação pedagógica sobre o orçamento, parecendo estar mais de acordo com uma perspectiva artística contemporânea. Considera-se que é a partir não da promoção da participação, mas do exercício de aproximação que o teatro pode reconfigurar o processo pedagógico do orçamento. / The search for new languages for public participation in the decision-making process led the municipality of Santo André, São Paulo, to combine the program of Participatory Budgeting with process of Theatre of the Oppressed, a system developed by Augusto Boal from his exile from the dictatorship in Brazil until the year of his death, in 2009. From a critical approach to Participatory Budgeting, based on the work of the philosopher Michel Foucault, it is considered that participation in government can give a regularity enforcement rather than empower the population. In the scope of Theatre of the Oppressed, critical studies indicate that there would be little chances of developing aesthetic poetic processes. Considering these problems, the research investigates how theater would allow interfere the process of participation in the budget. The study considers aesthetics and education related to the development of Theatre of the Oppressed in the plenary of Participatory Budgeting in Santo Andre in the period of 1997 to 2001. The theoretical discussion take up the Foucauldian concepts of governmentality, biopolitics, panoptics and subject to operate the genealogy of power in the theater which indicates the genesis of the Theatre of the Oppressed and the genealogy of power in Accounting from which indicates the genesis of the Participatory Budget. The case study considers to be held interviews with actors and spectators of the performances of the play \"participatory budget\" by the Group of Theater of the Oppressed Santo Andre in the regional and thematic plenary of Participatory Budgeting in the city and other documents such as photos and texts. It also carries the simulation of a theatrical process on the budget in which is evaluated with university students new opportunities to Theatre of the Oppressed and to Participatory Budget. Findings of the case indicates the limitations of the aesthetic intentions of the Forum Theatre method of approaching the budget given by government context. Findings suggest the Image Theater approach as an alternative of educational investigation to the budgetary process, as it seems to be better aligned to a contemporary artistic perspective. In conclusion, practice of connectedness and approximation seems to be much more relevant than promotion of participation to reset the budgetary pedagogical process.

nÃo hà / A Democracia Participativa vem logrando centralidade no Ãmbito das administraÃÃes pÃblicas. Dentre essas experiÃncias, o OrÃamento Participativo - OP, que vem ganhando destaque, inclusive internacionalmente, apresenta-se como uma experiÃncia exitosa de cogestÃo, que democratiza as relaÃÃes entre governo e sociedade. O seu objeto à a discussÃo do orÃamento da cidade, no qual a populaÃÃo delibera sobre as principais demandas e prioridades, permitindo a interlocuÃÃo e a discussÃo nos espaÃos criados pelo OP. Estudos admitem que o OP possibilita aos seus participantes o exercÃcio de uma cidadania ativa, contribuindo para o desenvolvimento de espaÃos de participaÃÃo popular. Essa pesquisa teve por objetivo estudar o instrumento de gestÃo democrÃtica denominado OrÃamento Participativo implementado pela gestÃo Municipal da Prefeitura de Fortaleza, no perÃodo de 2005-2008, trabalhando com a hipÃtese de que esse mecanismo de participaÃÃo popular contribui para o exercÃcio da cidadania ativa dos seus participantes. O que percebi nessa pesquisa à que a participaÃÃo de fato colabora para a formaÃÃo cidadà desses munÃcipes, pois os resultados mostraram diferentes percepÃÃes e visÃes sobre o processo, alÃm do exercÃcio do controle social. A pesquisa fez uso da metodologia quali-quanti, utliizando, dentre outros instrumentos, das entrevistas semiestruturadas e questionÃrios do tipo survey. Este estudo possibilita afirmar que a experiÃncia do OP em Fortaleza, embora seja uma experiÃncia muito recente, com um breve perÃodo analisado, està trazendo condiÃÃes favorÃveis para o exercÃcio de uma cidadania ativa. / A participatory democracy is achieving a central position in government. Among these experiments, the Participatory Budget - PB, which has been gaining attention, including internationally, presents itself as a successful experience of comanagement, more democratic relationships between government and society. Its object is to discuss the budget of the city in which people act on the major issues and priorities, allowing for dialogue and discussion in the spaces created by the PB. Studies agree that the PB allows its participants to exercise an active citizenship, contributing to the development of spaces for popular participation. This research aimed to study the management tool called democratic participatory budgeting implemented by the management of the Municipal City hall of Fortaleza in the period 2005-2008, working with the hypothesis that this mechanism for public participation contributes to the practice of active citizenship of their participants. What we perceive in this research is that participation actually contributes to civic education of householders, as the results showed different perceptions and views on the process, and the exercise of social control. The research made use of qualitative and quantitative methodology, using among other instruments, semi-structured interviews and questionnaires of the survey type. This study enables us to state that the experience of PB in Fortaleza, although a very recent experience with a short analysis period, is bringing favorable conditions for the exercise of active citizenship.

Made available in DSpace on 2016-04-18T18:50:05Z (GMT). No. of bitstreams: 2 Rodrigo de Souza Marin1.pdf: 1039080 bytes, checksum: 760043305ce6f88326cd3a427aa9e884 (MD5) Rodrigo de Souza Marin2.pdf: 3704136 bytes, checksum: d0f4a0301f89e7088dec666557047e4d (MD5) Previous issue date: 2010-02-03 / Fundo Mackenzie de Pesquisa / The models usually used by the companies to monitor and to foresee the decision making process, searching for the ideal level of success in decisions, in many cases they are not appropriate. This happens because many of these decisions involve aspects that could not be foreseen in the rational models of the decision making process, like the intuition of the decision maker, that is shown by the use of heuristics or inclinations of decision, because of the preference of the decision maker in using certain alternatives instead of others, because of affectionate aspects (emotional and motivational). In the areas of Economy and Marketing there are several interdisciplinary studies relating themes of those areas, such as Neuroscience and Cognitive Psychology, seeking to better understand those aspects denominated Intuition and that are considered "the black box" of the economical models of decision. In Accounting that approach is still incipient. Thus, this study tries to understand the decision making process in accounting atmospheres, having a model of decision anchored in the Cognitive Psychology as a base. Therefore, its goals are: identifying the form of processing the information in the decision making process, when it involves the establishment of levels of budgetary goals, considering aspects that stray from rationality. The research was developed with quantitative focus, in the company Natura Cosméticos S.A., using a theoretical model proposed by researchers that study the theme of Neuroaccounting. Modelling of structural equations was used with the methodology PLS (Partial Least Squares). The results show that in Natura the theoretical model used as a base is strong, there are convergence points with the model of decision estimated by other researchers in other companies, but there are three aspects that are different in the decision making process of Natura with a model used for comparison: 1) information has significant weight to decision making, although it is to sustain decisions taken based in expertise; 2) there is social influence in the decision making process, in the moment of selecting incentives for decision, or in the analysis of the consequences of the decision; 3) the fear of making decisions is smaller, suggesting larger daring when estimating the budgetary goals. The results are coherent with the atmosphere of innovation of Natura and with its culture that focuses relationships. Future studies in the area of Behavioral Accounting will analyze if those characteristics can be widespread to other innovation atmospheres. / Os modelos normalmente utilizados pelas empresas para monitorar e prever o processo de tomada de decisão, em busca do nível ideal de acertos nas decisões, em muitos casos não se mostram apropriados. Isto acontece porque muitas destas decisões envolvem aspectos não previstos nos modelos racionais de tomada de decisão, como a intuição do tomador de decisão, que se manifesta pelo uso de heurísticas ou de vieses de decisão, pela preferência do mesmo por determinada alternativa em detrimento de outras, pelos aspectos afetivos (emocionais e motivacionais). Nas áreas de Economia e Marketing já há vários estudos interdisciplinares relacionando temas dessas áreas com temas de Neurociência e de Psicologia Cognitiva, visando compreender melhor esses aspectos genericamente denominados de Intuição e que são considerados a caixa preta dos modelos econômicos de decisão. Em Contabilidade essa aproximação ainda é incipiente. Assim, esse estudo busca compreender melhor o processo de decisão em ambientes contábeis, tendo como base um modelo de decisão ancorado na Psicologia Cognitiva; para tal, tem como objetivo: Identificar a forma de processamento da informação no processo de tomada de decisão quando este envolve o estabelecimento de níveis de metas orçamentárias, considerando-se aspectos que se desviam da racionalidade. A pesquisa foi desenvolvida com enfoque quantitativo, na empresa Natura Cosméticos S.A., usando modelo teórico proposto por pesquisadores que estudam o tema de Neuroaccounting. Usou-se modelagem de equações estruturais com a metodologia PLS (Partial Least Squares). Os resultados mostram que na Natura o modelo teórico usado como base se sustenta, há pontos de convergência com o modelo de decisão estimado por outros pesquisadores em outras empresas, mas há três aspectos que diferenciam o processo de tomada de decisão da Natura do modelo usado para comparação: 1) as informações têm peso significativo para tomada de decisão, ainda que seja para sustentar decisões tomadas com base em expertise; 2) há influência social no processo de decisão, seja no momento de seleção de estímulos para decisão, seja na análise das consequências da decisão; 3) o medo de tomar decisões é menor, sugerindo maior ousadia na estimativa de metas orçamentárias. Os resultados encontrados são coerentes com o ambiente de inovação da Natura e com sua cultura voltada para relacionamentos. Estudos futuros nessa área de Contabilidade Comportamental poderão analisar se essas características podem ser generalizadas para outros ambientes de inovação.

Abstract This dissertation investigates the use of management accounting and control systems in R&D intensive firms in different organizational life-cycle stages. The thesis consists of four essays focusing on two categories of management accounting and control systems: capital budgeting decisions and management control systems. First, we investigate the evaluation and financing of investment projects in R&D intensive firms. Second, we moreover investigate how R&D intensive firms themselves use management control systems and how investors control their investments in R&D intensive target firms. The survey method within a contingency framework is used in the first three essays while the last essay represents the case study method. However, the dissertation as a whole is based on two main contexts, i.e. the organizational life-cycle and the field of high technology. The results indicate that more sophisticated capital budgeting methods are used in large-sized R&D intensive firms while small-sized firms are not so likely to use these methods. The results indicate that firms understand the nature of R&D investment on the level of strategic management, because they have adopted strategic management tools in order to achieve better financial performance. We conclude that high R&D intensity plays an important role in management accounting, suggesting that large-sized high R&D intensity firms take note of special characteristics of R&D investments when taking strategic capital budgeting decisions. The comparison of the growth and revival stages extends the earlier life-cycle literature indicating that the information produced by management accounting and control systems is at least as important in the revival firm as it is during the first growth stage.

Master of Agribusiness / Department of Agricultural Economics / Jeffery R. Williams / The economic feasibility of adding a pistachio roasting facility to the current operations of Tularosa Pistachio Groves (TG) was examined. A facility that roasts and processes 200,000 pounds of pistachio nuts was found to be the most economically viable for the available product grown by (TG) and other small growers in this area. This size facility optimizes the production capacity of the equipment needed for a small grower/processor and fully utilizes a fulltime skilled labor pool needed for the operation. Lower production levels utilize the same equipment on an intermittent schedule. Although operating costs are less when processing fewer pistachio nuts, the negative cash flows during the early period of the project are significant and make the lower production levels less financially viable. The primary reason the lower production quantities are less attractive is because the initial capital investment produced lower cash incomes in the early years of operation. Additional cash is needed for the operation costs, and principal and interest payments. Achieving maximum production to utilize the capacity of the facility sooner makes the project more financially feasible.

Architecture’s Red Tape is a critical study of the relation between public architecture and public administration in the 1960s and 1970s. The thesis focuses on the work of the Swedish National Board of Public Building, KBS, which was a government agency in charge of providing premises for the Swedish state at that time. KBS expanded its construction of new buildings during the 1960s and did extensive research and development work to find new rational and efficient working methods and building systems. The development of KBS culminated in the implementation of an official architectural philosophy in 1968, called the “structure philosophy.” The architectural ideas were drafted parallel to new administrative systems that were in turn based on rational choice theories. The thesis studies the developments of KBS’ architecture, both as processes of building production (architecture practice) and as the built result of these processes (buildings), through the analysis of four different instruments. These instruments – Program Budgeting, KBS’ Structure Philosophy, Incentive Contract, and System Building – were important means in KBS’ efforts to rationalize building production and make operations more efficient. KBS highlighted new features in the practices of architecture – emphasizing process, the user, functionality, performance, evaluations, results, etc. – that could be reviewed as a redefinition of the architectural project. This review is explicit on two different levels: firstly, as a redefinition of the architectural object most clearly found in KBS’ publicly announced shift from building construction to “premises production.” Secondly, there is a redefinition of architectural practice that relocates the interest of design, making it more about programming with a heightened interest in the processes of defining the scope and problems of design. / <p>QC 20170825</p>

As a result of the financial crisis are companies forced to face uncertainties which significantly affect corporate governance. Companies have many ways how to face this issue. This work is focused on the possibility of using modern system Corporate Performance Management. The first part describes the impact of financial crisis on the Czech economy, business environment and are being defined most characteristic uncertainties, businesses must address. In this section is also mentioned the historical development of information technology and management information systems, which are closely linked with the managerial decision-making and enterprise management. In next section of the work are mentioned reasons of emergence of Corporate Performance Management, being described the basic principles of continuity with Business Intelligence and are being defined methodologies, metrics, processes and technology. Based on the study of literature has been chosen model of strategic management principles the Balanced Scorecard within which have been defined the mission and vision of companies located in times of certainty and uncertainty. Also were established strategic objectives of both different situations whit which were applied of appropriate metrics. Another part is focused on process of business planning reflected again in different situations certainties and uncertainties. Being mentioned theoretical facts associated with the basic management disciplines and are created by different planning models. In conclusion it is mentioned the question of implementation, the mapping of the largest providers of modern solutions and are being set trends for future years.

I denna kvalitativa fallstudie undersöks den svenska konsert- och eventbranschen utifrån perspektivetekonomistyrning och management control. Genom intervjuer av yrkesverksamma personer relevantasett till studiens syfte undersöks vilken budgetering som förefaller sig lämpligast, om det riskeraskompetenstapp internt och externt för att slutligen bygga emot frågeställningen om vilka faktorer somprimärt hindrar en uppstart och återgång för verksamheten till normal kapacitet. Vi finner att det ihänseende till den osäkra miljön ställs krav på verksamheten att omstrukturera och vara agil, detta dåbegränsningarna för verksamheten kommer från politiskt håll och att det saknats en långsiktig plan attförhålla sig till vad gäller uppöppning. Genom studerande av teorier kring motivation anser vi att detföreligger risk för att personal ska vara mer ambivalenta än tidigare till följd av att de inte harbetydelsefulla arbetsuppgifter, dock observeras det avskedningar och omstruktureringar som gör attpersonal som annars skulle varit överflödiga redan har fått gå eller fått nya arbetsuppgifter. Slutligenanser vi att de faktorer som primärt kan försvåra en uppstart är förlust av humankapital ochnyckelkompetens till följd av omstrukturering. Vi anser även att avsaknaden, eller felhantering avplanering kan leda företag på villovägar, det anknyter till den första frågeställningen om budgetering.Ett sätt att hantera de mesta av de möjliga problem vi förutser, är att hålla organisationstyrningen organisk. / This case study examines the swedish concert- and events industry from the perspective of financialmanagement and management control. Through interviews with professionals relevant to the purposeof the report, it examines what budgeting seems most appropriate, whether there is a risk of a loss ofcompetence internally and externally, and finally what factors primarily prevent the start-up and returnof the business to normal capacity. We find that the uncertain environment places demands on thebusiness to restructure and be agile, as the constraints on the business come from the political level andthere has been no long-term plan to relate to in terms of start-up. By studying theories of motivation, webelieve that there is a risk that staff will be more ambivalent than before as a result of not havingmeaningful work tasks, however, redundancies and restructuring are observed which means that staffwho would otherwise be redundant have already been laid off, or given new work tasks. Finally, we findthat the primary factors that may impede continuation of the business are the loss of human capital andkey skills due to restructuring. We also believe that the absence, or mismanagement of planning canlead firms astray, which links to the first issue of budgeting. One way to deal with most of the possibleproblems we foresee is to keep organisational management organic.

Today's trend in construction is the emphasis on the most extensive unification. There are a number of building systems and technologies that can be clearly defined in terms of their technological solution. This trend opens up opportunities for innovative pricing approaches, or prices at which their construction products are offered by construction companies to their potential customers. From the customer's viewpoint, the offer price for the building, determined by the construction company, is the dominant part of the purchase price of the building work. The traditional way of determining the offer is the itemised budget. Creating itemised budgets is costly for companies and time-consuming, especially due to the costs of specialised budgets and their hardware and software equipment. The main idea of the dissertation is the effort to innovate in the area of budgeting of building structures designed for housing in the Czech Republic. The dissertation focuses more on the innovation of bidding in construction companies in the form of parametric budgeting. Parametric budgeting is an innovation based on parametric cost estimation methods. The principle of parametric budgeting correlates statistical analyses by calculating the cost of model cases with specific cases using the regression functions set for a given data set. A link between model and specific cases is spatial, technical, technological and material parameters. The dissertation’s overall objective is to evaluate in particular whether parametric budgeting makes it possible to increase the efficiency of the bidding process in enterprises. In the thesis are used calculation methods to determine construction costs in the form of item budgets. In addition, mathematical methods are used to determine the regression function of a particular data set for creating and examining cost estimation relationships. In the dissertation are used investment procedures to determine simple payback period, cash flow, etc.

MPM / Oliver Tambo Institute of Governance and Policy Studies