Thesis (Ph.D.)--Public Policy, Georgia Institute of Technology, 2008. / Committee Chair: Willoughby, Katherine; Committee Member: Eger, Robert; Committee Member: Kingsley, Gordon; Committee Member: Sjoquist, David; Committee Member: Wallace, Sally.

A presente pesquisa analisa a participação política das lideranças comunitárias do bairro Restinga, na cidade de Porto Alegre, que participam ou participaram do Orçamento Participativo (OP), como delegados ou conselheiros entre os anos de 1990 a 2012. O OP em Porto Alegre (RS) iniciou em 1989, na gestão do Partido dos Trabalhadores (PT), abrindo possibilidade de uma cogestão do orçamento público entre a população e o governo local. A Restinga é um bairro da Zona Sul de Porto Alegre de grande densidade demográfica e territorial, distante aproximadamente 22 km do centro da cidade. O principal objetivo da tese foi evidenciar e compreender os determinantes na trajetória política dos atores sociais envolvidos com o OP da Restinga e qual a repercussão dessa experiência nas esferas individual e coletiva de suas vidas. Para desenvolver esta tese foram realizadas entrevistas com líderes comunitários. A entrevista nas pesquisas qualitativas possibilita ao pesquisador a revelação de experiências, percepções, motivações, trajetórias e aprendizados por parte dos entrevistados. O tipo de entrevista adotado foi o modelo semi-estruturado. A relevância deste trabalho está, em primeiro lugar, relacionada ao seu caráter inovador em termos dos estudos sobre o OP na Ciência Política, uma vez que o foco da investigação se refere a uma região se constituindo como um espaço micro, e, ainda, a análise da inserção política no OP que transforma os sujeitos, suas trajetórias e o próprio bairro possibilitou uma análise mais apurada da questão da participação. A trajetória de participação política das lideranças se deu nos mais variados espaços de mobilização e atuação política que impulsionou a sua inserção nas comunidades e direcionou suas iniciativas de representação das demandas coletivas através do OP. Ao longo da análise das entrevistas, percebeu-se que a participação política gerou aprendizados e modificações nas suas trajetórias políticas. Na medida em que elas se apropriavam do processo de participação ressignificaram as condições e dificuldades na qual estavam inseridos, rompendo com padrões, crenças imediatistas e paternalistas e com as práticas clientelistas. A repercussão da participação no OP está relacionada às conquistas materiais como saneamento, moradia, saúde, educação transporte e as conquistas subjetivas como o aprendizado político decorrente da participação; ampliação das práticas políticas e alteração de atitudes demonstrando interesses pela resolução dos problemas coletivos. / This research analyzes the political participation of community leaders from the Restinga district in Porto Alegre that are or have been active in the Participatory Budgeting (PB) as delegates or counselors between the years 1990-2012. The PB in Porto Alegre (RS) began in 1989 with the Party of Workers (PT). It opened the possibility of a co-management of the public budget between the population and the local government. Restinga is a neighborhood located in the south of Porto Alegre, about 22 km from downtown. The goal of this thesis is to study the determinants of the political trajectory of the social actors involved with the Restinga´s Participatory Budgeting and what impact this experience had on the individual and collective spheres of their lives. Interviews in a semi-structured model were conducted with community leaders to investigate these questions. The innovative character of this thesis is in its investigation of a region, a micro space looking at the effects of the political participation of the PB in the lives of the community leaders. The political participation of leaders took place in various areas of mobilization and political action that boosted their inclusion in the communities and directed their collective demands representation initiatives through the Participatory Budgeting. It was possible to realize that the political participation generated learning and changes in their political trajectories. At the moment that they took ownership of the participation process, they gave another meaning to the conditions and difficulties in which they were inserted. The impact of participation in the Participatory Budgeting is related to material gains such as sanitation, home, health, transportation, education and subjective achievements as political learning resulting from participation; expansion of policies and changing attitudes showing interests for solving collective problems.

South Africa started the Women’s Budget Initiative in 1995 as part of its commitment to meeting its gender equality objectives and gender mainstreaming. However, in later years, research has found that government Gender Responsive Budgeting or GRB initiatives in South Africa are either dormant or dead. There is a range of reasons for this and some of them are not directly related to gender budgets or even gender. Research has shown that perhaps the greatest weakness is the lack of advocacy. From the review of existing literature, it is clear that there is a need for strong alliances between key stakeholders, which are Parliament, non-governmental organisations, academics, United Nations and the media to sustain the momentum of the gender budget process. Capacity building and training are also important for budget officers, civil society, national and local parliamentarians, given the low level of skilled financial personnel in municipalities. The availability of adequate sex-disaggregated data is an important success factor for municipalities so that they can deliver services equitably to their communities. This research is exploratory in nature and focuses on assessing GRB in one of South Africa’s largest urban municipalities. It also reviewed the 2012/13 Integrated Development Plan through a focus on health, housing infrastructure, safety and security and education. These are some of the wellknown variables to ease the plight of the poor and are good quality of life indicators for men, women, boys and girls. The research method that has been used in this research is both qualitative and quantitative. This study has found that there is no clear co-coordinated plan for the implementation of GRB in this metropolitan municipality. The lack of resources is also seen as the main challenge to GRB in this metropolitan municipality. / Public Administration / M.P.A.

The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane metropolitan area. The development and use of financial planning and control systems in MSEs was investigated. Manufacturing MSEs were asked to disclose the financial planning and control systems being utilised. Respondents indicated that they use some form of financial planning and control, be it, on a formal or informal basis. Most of these firms had been operating for a number of years suggesting that the use of financial planning and control systems, inter alia, contributes to the survival of an entity. The more modern financial planning and control systems are not readily used by manufacturing MSEs, but could be beneficial to their survival. / Management Accounting / M. Com. (Accounting)

O presente artigo analisa uma das propostas mais consolidadas de mecanismo de gestão pública participativa em nível local: o orçamento participativo (doravante OP). Mas, apesar da riqueza de abordagens e a diversidade de estudos sobre as principais propostas de OP, tanto no estado do Rio Grande do Sul, quanto outras propostas em nível nacional e internacional, observou-se uma lacuna nesta literatura: trabalhos que incorporassem pesquisas regionais a esse respeito. Apoiado em uma breve contextualização dos modelos de administração pública pelo mundo e no Brasil, por uma bibliografia que indica a relação intrínseca entre gestão pública participativa (GPP) e o orçamento participativo (OP) e, na brecha encontrada de estudos de caso regionais, este artigo busca descrever as propostas de OP na Região Metropolitana de Porto Alegre (doravante RMPA), zona de concentração de rendimentos, translado de população, mas também de muita desigualdade social. Questiona-se assim a efetividade de propostas locais de OP para desenvolvimento de gestões mais democráticas e participativas. A partir de um panorama geral da RMPA, de uma radiografia dos municípios com OP na região, bem como análise de seu desenho institucional no período de 2009 a 2012, buscou-se compreender as características da gestão pública participativa nas administrações locais. A análise de seu funcionamento em 10 (dez) prefeituras diferentes, revelou as limitações de um mecanismo de gestão na intenção de mudar todo um aparato burocrático que estrutura o país. Porém, iniciativas como as da RMPA merecem destaque e não devem ser esquecidas ou excluídas, seja por mudanças partidárias (falta de vontade política) ou dificuldades financeiras e falta de investimentos. Os resultados dessa análise visam apresentar o estágio atual de desenvolvimento desses mecanismos de inclusão dos cidadãos nas decisões sobre o orçamento municipal. / In the following essay, I shall analyze one of the most consolidated mechanisms of participatory public administration at local level: the participatory budgeting (PB). Despite the abundance of approaches and the diversity of studies about the main PB proposals, either in the state of Rio Grande do Sul, as others proposals at national and international levels, it is evident the existence of a gap in this literature: the lack of studies that incorporate regional research. Supported by a brief explanation on the models of public administration around the world – and especially in Brazil – made trough a literature that indicates the inherent relation between participatory public administration and participatory budgeting (PB), and also encouraged by the lack of regional studies, this essay shall describe the PB proposals in the Porto Alegre Metropolitan Area – a region characterized by income concentration, population flux, and also social inequality. I question the effectiveness of the local PB proposals for the development of more democratic and participatory administrations. Starting from a general view of Porto Alegre Metropolitan Area (a description of the cities with PB in the area, as well as an analysis of their institutional framework in the 2009-2012 period), I aim to identify the characteristics of the participatory public administration in the local governments. The analysis of how PB works in 10 (ten) different cities reveals the limitations of this administration mechanism at its capacity of changing an entire bureaucratic apparatus that frames the country. However, initiatives like that of Porto Alegre Metropolitan Area deserve to be recognized and they should not be excluded or forgotten, either because of party changes (lack of political will) or financial difficulties and lack of investments. The results of this analysis aim to present the current stage of development of these mechanisms of citizen inclusion in the municipal budgeting.

A promoção da imagem das cidades como estratégia de desenvolvimento urbano, incluindo a realização de megaeventos e de grandes projetos, vem assumindo papel central na política atual. Esta dissertação tem por objetivo analisar como tem ocorrido este processo em Porto Alegre, cidade que se tornou conhecida, mundialmente, pela experiência bem-sucedida do Orçamento Participativo, na década de 1990, e por ter sediado, em 2001, 2002, 2003 e 2005, um megaevento antiglobalização, o Fórum Social Mundial. De maneira mais específica, o trabalho discute aspectos referentes às atividades dos setores da construção civil e imobiliário em Porto Alegre, vinculados à futura Copa do Mundo de Futebol de 2014, assumindo que essas iniciativas encontram seu fundamento no Plano Diretor do município, aprovado em 1999, na conjuntura de reorientação da política urbana, então conduzida pelo Partido dos Trabalhadores. Para tanto, o estudo busca identificar os principais vínculos explicativos dessa trajetória, passando pela análise não só dos principais Grandes Projetos Urbanos que vem sendo realizados no contexto do referido megaevento, como também das estratégias de desenvolvimento urbano e de seus promotores. Verifica-se que estas iniciativas não se diferenciam das tendências predominantes do urbanismo contemporâneo, fundamentado na atuação projetual sobre a cidade. / Promoting the image of cities as urban development strategy, including the realization of megaevents and large projects, has assumed a central role in current policy. This work aims to analyze how this process has taken place in Porto Alegre, a city that has become known worldwide through successful experience of Participatory Budgeting in the 1990s, and for hosting in 2001, 2002, 2003 and 2005 a mega-globalization, the World Social Forum. More specifically, the paper discusses aspects related to the activities of civil construction and real estate in Porto Alegre, linked to future World Cup Football 2014, assuming that these initiatives find their basis in the Master Plan of the municipality, approved in 1999 in the context of the reorientation of urban policy, then led by the Workers' Party.Therefore, the study aims to identify the main explanatory linkages of this trajectory, not only through the analysis of the main Great Urban Projects that have been undertaken in the context of this mega event, as well as the urban development strategies and their promoters. It appears that these initiatives are no different from prevailing trends of contemporary urbanism, based on projective action of the city.

Dans le post-démocratisation de la période Brésil, les possibilités de participation sociale dans les affaires publiques ont été encouragés, surtout après la Constitution fédérale de 1988 et d’autres lois qui ont établi des mécanismes pour l’exercice de la citoyenneté dans le pays, comme les conseils de gestion et des politiques publiques budgets participatifs. Dans plusieurs domaines de la connaissance, comme la sociologie, la science politique, les politiques publiques, etc., de nombreuses études ont cherché de différentes approches théoriques pour comprendre la fonction de ces espaces de participation et les effets. Le contexte empirique de cette recherche est liée à trois principaux conseils de recherche qui traitent de logements sociaux dans la ville, à savoir: le Conseil Municipal Housing (COMATHAB); le Conseil Municipal de Développement Urbain (CMDUA) et; le Conseil du Budget Participatif (COP). D’une proposition méthodologique qualitativement et quantitativement, cette thèse utilisé les techniques de collecte de données de recherche documentaire et le questionnaire. Les résultats de cette étude indiquent que l’accent mis sur les institutions participatives ont asymétrie résultant de trajectoires institutionnelles des conseils, une réflexion sur la façon dont ils agissent dans la politique de logement à caractère social de Porto Alegre. / No período posterior à redemocratização do Brasil, as possibilidades de participação da sociedade nos assuntos públicos foram incentivadas, sobretudo após a Constituição Federal de 1988 e outras legislações que instituíram mecanismos de exercício da cidadania no País, a exemplo dos Conselhos Gestores de Políticas Públicas e os Orçamentos Participativos. Nas mais diversas áreas do conhecimento, a exemplo da Sociologia, Ciência Política, Políticas Públicas, etc., inúmeros estudos têm buscado, a partir de distintas abordagens teóricas, entender o funcionamento desses espaços de participação e os efeitos deles resultantes. O contexto empírico desta pesquisa está relacionado à investigação de três principais conselhos que tratam da habitação popular na cidade, a saber: Conselho Municipal de Acesso à Terra e Habitação (COMATHAB); Conselho Municipal de Desenvolvimento Urbano e Ambiental (CMDUA) e; o Conselho do Orçamento Participativo (COP). A partir de uma proposta metodológica quali e quantitativa, esta tese utilizou como técnicas de coleta de dados a pesquisa documental e o questionário. Os resultados obtidos neste estudo indicam que as instituições participativas em foco apresentam assimetrias decorrentes das trajetórias institucionais dos conselhos, refletindo-se na forma como estes atuam dentro da política habitacional de caráter social em Porto Alegre. / In the post-democratization of Brazil period, the possibilities of social participation in public affairs were encouraged, especially after the 1988 Federal Constitution and other laws that have established mechanisms for the exercise of citizenship in the country, like the Management Councils and Public Policy Participatory Budgets. In several areas of knowledge, such Sociology, Political Science, Public Policy, etc.., Numerous studies have sought from different theoretical approaches to understand the function of these spaces for participation and the effects of them. The empirical context of this research is related to three main research councils that deal with public housing in the city, namely: Municipal Council Access to Land and Housing (COMATHAB); Municipal Council for Urban and Environmental Development (CMDUA) and; the Council of Participatory Budgeting (COP). From a methodological proposal qualitatively and quantitatively, this thesis used as techniques of data collection documentary research and the questionnaire. The results of this study indicate that the focus on participatory institutions have asymmetry arising from institutional trajectories of advice, reflecting on the way they act within the housing policy of social character in Porto Alegre.

The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division. The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing. At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz.

Submitted by Jamile Barbosa da Cruz (jamile.cruz@ucsal.br) on 2016-10-21T14:01:53Z No. of bitstreams: 1 Versão Finalzada para entrega no Mestrado em 23.09.pdf: 7739000 bytes, checksum: 405d5e3051eac1808a25e26f4d4963ef (MD5) / Approved for entry into archive by Maria Emília Carvalho Ribeiro (maria.ribeiro@ucsal.br) on 2016-12-28T15:56:48Z (GMT) No. of bitstreams: 1 Versão Finalzada para entrega no Mestrado em 23.09.pdf: 7739000 bytes, checksum: 405d5e3051eac1808a25e26f4d4963ef (MD5) / Made available in DSpace on 2016-12-28T15:56:48Z (GMT). No. of bitstreams: 1 Versão Finalzada para entrega no Mestrado em 23.09.pdf: 7739000 bytes, checksum: 405d5e3051eac1808a25e26f4d4963ef (MD5) Previous issue date: 2015-06-30 / O presente trabalho tem como objetivo analisar a importância das associações de moradores do município de Alagoinhas na construção e consolidação do Orçamento Público Municipal. A modalidade de Orçamento Participativo OP contempla a elaboração, execução e controle ações no âmbito de políticas públicas, de caráter democrático e tem como finalidade atender as reivindicações da população local e melhorar as condições de vida na cidade através da participação cidadã. Para realização desta pesquisa, fez-se uma análise documental, com base em atas de reuniões das associações e demais documentos referentes ao Orçamento Participativo Municipal, implementado na cidade de Alagoinhas/BA, entre os anos 2000 e 2008. Muitas das reivindicações das associações de moradores de Alagoinhas já foram atendidas via OP, evidenciando a importância dessas instâncias participativas e reforçando o papel do poder local para garantir o atendimento das necessidades da população e a valorização da cidadania. / This paper aims to analyze the influence of Alagoinhas’s residents’ association in the process of formation and consolidation of the municipal government budget, whose main focal point is the participatory budgeting (PB) that is a democratic process in which community members directly decide how to spend part of a public budget. In this process, residents can help to decide how to spend public funds on community improvements, such as parks, squares, streets, etc. PB allows the residents to participate in the municipal government budget decision-making and to develop public policies and citizenship in the process of public budget. In order to obtain information to this work, a lot of official documents were analyzed, such as neighborhood assemblies’ minutes and some documents of the city’s PB. As a result, it could be seen that many of the residents’ claims have been attended by PB.

Bakgrund och problem: Vi lever idag i ett samhälle som till stor grad karaktäriseras av förändring och osäkerhet där snabba förändringar i den externa omgivningen tenderar att göra budgeteringen mindre användbar. Till följd av detta har budgeteringen som styrmedel varit hårt kritiserad. Trots den kritik som budgeteringen utsatts för har budgeten alltjämt än idag en viktig roll i företagets styrning. Vi finner en kunskapslucka i forskning som berör budgetering i en dagens mer dynamiska omgivning och som även inkluderar styrelsens roll i budgeteringen. Syfte: Det övergripande syftet med denna studie är att beskriva och förstå budgeteringens användning och syfte i företag som är verksamma i dagens dynamiska omgivning och som på grund av olika faktorer har svårigheter att förutse framtiden. Vidare är syftet att beskriva styrelsens roll i budgetarbetet för en mer omfattande förståelse, då hänsyn tas till hela styrkedjan. Metod: I denna studie tillämpas en kvalitativ forskningsstrategi varigenom en flerfallsstudie utförts. Studiens empiri grundas främst i semistrukturerade intervjuer med respondenter som har insikt i företagens budgetering. Slutsats: Budgetering används idag främst för att gå igenom verksamheten noggrant men används även genom att verka motiverande då delaktighet och engagemang främjas. Det ligger en större användning i den process varigenom budgeteringen sker än i budgeten som dokument. Med anledning av den dynamiska omgivning som företag verkar i och svårigheter som däri ligger att förutse framtiden finns ändå användning av budgetering om man arbetar på rätt sätt och har rätt inställning till budgeten. Styrelsen har en aktiv och betydande roll i företags budgetering, under förutsättningen att styrelsen aktivt verkar som en styrelse. I budgetarbetet har styrelsen en bestämmande roll som främst urskiljs vid budgetförutsättningar samt vid fastställande och uppföljning av budgeten. Ett extra fokus på strategirollen kan urskiljas varigenom denna roll också utmärks i budgeteringen genom kopplingen mellan budget och strategi. / Background: Today, we live in a society that is largely characterized by change and uncertainty where rapid changes in the external environment tend to make budgeting less useful. As a result, budgeting has been heavily criticized. However, despite the criticisms of budgeting, the budget still has an important role in the management of the company. We find a knowledge gap in research that concerns budgeting in today's more dynamic environment and also includes the board's role in budgeting. Purpose: The purpose of this study is to describe and understand the use and purpose of budgeting in companies that are active in today's dynamic environment and due to various factors have difficulties predicting the future. Furthermore, the purpose is to describe the role of the board in the budget work for a more comprehensive understanding, taking into account the entire control chain. Method: A qualitative research strategy is applied in this study, whereby a multiple case study is conducted. The empirical study is based primarily on semi-structured interviews with respondents who have insight into the companies’ budgeting. Conclusions: Today's budgeting is used primarily to review the business thoroughly but it is also used by acting motivating as participation and dedication are promoted. There is a greater use in the process whereby budgeting takes place than in the budget as a document. However, due to the dynamic environment that companies engage in and difficulties in anticipating the future, budgeting is still available if you work properly and have the right attitude to it. The board has an active and significant role in budgeting, provided that the board actively acts as a board. In the budget work, the board has a determining role that is primarily distinguished by budget conditions, as well as in determining and reviewing the budget. An extra focus on the strategy role can be identified, whereby this role is also distinguished in budgeting by linking budget and strategy.