Made available in DSpace on 2016-08-10T10:44:38Z (GMT). No. of bitstreams: 1 MARISA COSTA AMARAL.pdf: 773961 bytes, checksum: dfcabdded4e00e37b5bc9623c3cabcfc (MD5) Previous issue date: 2009-02-27 / The occupation of land by the urban population has caused a reduction in vegetation cover. This expansion affects that are particularly fertile soil and rich, especially in Areas of Permanent Preservation (APPs). The relevance of the issues of population and sustainable cities is vital to the process of urban planning and environmental. The Brazilian environmental law demonstrates standards and criteria with regard to occupation of environmentally protected areas within the city. However, these laws are not being met regularly by states and municipalities, especially with regard to protection of water sources and water resources. This Dissertation aims to show the environmental problems in such areas as a result of irregular occupation of land that should be closely monitored by governmental agencies. The city can regulate activities that affect the community of its territory. The power of control of municipal buildings stems from the Federal Constitution, with grants power to direct city to promote the development of their territory to plan, monitor and the partial occupation of urban land. As a public policies in the area of environmental management, are the instruments of political control and, in addition to urban ecology involving the interaction between society and its landscape. This integration should coexist in interdisciplinary to be more sustainable. To plan a city, there must be an understanding of the relationships between citizens, agents regulators, government officials and entrepreneurs. / A ocupação do solo pela população urbana ocasiona redução na cobertura vegetal. Essa expansão afeta sobremaneira solos que são férteis e ricos, principalmente em Áreas de Preservação Permanente (APPs). A relevância dos aspectos demográficos e de cidades sustentáveis é primordial para o processo de planejamento urbano e ambiental. A legislação ambiental brasileira demonstra normas e critérios com relação a ocupação de áreas ambientalmente protegidas no âmbito das cidades. No entanto, essas leis não estão sendo cumpridas regularmente pelos Estados e Municípios, principalmente no que diz respeito à proteção dos mananciais e recursos hídricos. A presente Dissertação procura demonstrar os agravos ambientais nessas áreas em decorrência da ocupação irregular do solo, as quais deveriam ser rigorosamente fiscalizadas pelo Poder Público. O Município pode regulamentar as atividades que afetam a coletividade de seu território. O poder municipal de controle das edificações decorre da Constituição Federal de 1988, que outorga competência direta ao Município para promover o ordenamento de seu território, para planejar, controlar e parcelar a ocupação do solo urbano. Como solução para elaboração de políticas públicas na área de gestão ambiental, surgem os instrumentos de política e controle, além da ecologia urbana que envolve a interação entre a sociedade e sua paisagem. Essa integração deve coexistir de forma interdisciplinar para ser mais sustentável. Para se planejar uma cidade, deve existir uma compreensão das relações entre cidadãos, agentes reguladores, governantes e empreendedores.

In recent years many studies have discussed how companies choose to manage business. Management control is an essential factor for companies in order to achieve the objective and result of the organization. Management control can be defined as control. Control instruments can be applied in business and can vary from company to company. Companies’ goals, governance and the way that the goals are achieved can vary. Therefore, it is important to apply a control instrument which works as a support for the company. Control instruments which are applied in a business must be able to have an impact on the company and individuals behavior. Budget, which is a control instrument, has been criticized by different researchers. According to many researchers budget can have some negative effects. The study has taken two companies into consideration, Svenska Handelsbanken and Länsförsäkringar. The focus has been on investigating how an organization that apply a limited budget control or have gone beyond budgeting control the organization. The business case has been investigated using Management control systems.

The Management of a Public Institution is buoyed by law and should serve only the public interest. It is for the government to oversee the administration bodies directly and indirectly make the internal monitoring of their activities and managers to define which instruments will be used for this. The function of internal control is to verify the performance of these activities within their own bodies, is to evaluate and indicate the need for possible fixes, aiming to keep them within the law and facilitating the achievement of institutional goals. The study of internal control instruments used at the Federal University of Pampa aimed to analyze the existing internal control instruments in Pro-Rectories this university and its applicability in the institutional context. In this sense, this research is characterized as a case study, descriptive and qualitative, having as main instruments used for data collection interviews and direct observation. Data were analyzed using the general technique based on theoretical propositions and specific analytical technique used was the construction of explanation. It was found that the Administrative Pro-Rectories UNIPAMPA use some systems of the Federal Government such as the Integrated Financial Management System (SIAFI), the Student Information System (SIE-HR Module) and mainly Excel spreadsheets to perform internal control at the University. It was identified that there is a demand for these pro-rectors for implementing an internal system for managing, integrating, and aggregating available the information, assisting in monitoring activities and, consequently, the internal control pro-rector. At the end, we conclude that current tools work only partially contribute to the internal control in the Administrative Pro-Rectories UNIPAMPA and, therefore, improvements and adaptations of the internal control system. The ideal instruments for effective internal control in the Administrative Pro-Rectories university internal management system are automated, integrated, able to provide reliable information and management reporting at the desired time, with internet capability to satisfactorily complete all the demand and the rectory; staff adequate number of qualified and trained to assume control activities. / A Gestão de uma Instituição Pública é balizada pela legislação em vigor e deve atender exclusivamente ao interesse público. Cabe ao governo fiscalizar como os órgãos da administração direta e indireta fazem o acompanhamento interno de suas atividades e aos gestores definirem quais instrumentos serão utilizados para isso. A função do controle interno é verificar a execução dessas atividades dentro dos próprios órgãos, é avaliar e indicar a necessidade de possíveis correções, objetivando mantê-las dentro da lei e facilitando o alcance das metas institucionais. O estudo dos instrumentos de controle interno utilizados na Universidade Federal do Pampa objetivou analisar os instrumentos de controle interno existentes nas Pró-Reitorias desta universidade e a sua aplicabilidade no contexto institucional. Neste sentido, esta pesquisa caracteriza-se como um estudo de caso, descritivo e qualitativo, tendo utilizado como principais instrumentos de coleta de dados a entrevista e a observação direta. Os dados foram analisados utilizando a técnica geral baseada em proposições teóricas e a técnica de analítica específica utilizada foi a Construção da Explanação. Constatou-se que as Pró-Reitorias Administrativas da UNIPAMPA utilizam alguns sistemas do Governo Federal tais como o Sistema Integrado de Administração Financeira (SIAFI), o Sistema de Informações Estudantis (SIE-Módulo RH) e, principalmente, planilhas de Excel para realizar o controle interno na Universidade. Identificou-se que existe uma demanda dessas pró-reitorias pela implantação de um sistema interno de gestão, que integre, agregue e disponibilize as informações, auxiliando no acompanhamento das atividades e, consequentemente, no controle interno da pró-reitoria. Ao final, conclui-se que as atuais ferramentas de trabalho contribuem apenas parcialmente para o controle interno nas Pró-Reitorias Administrativas da UNIPAMPA e, por esse motivo, são necessárias melhorias e adaptações no sistema de controle interno. Os instrumentos ideais para efetivar o controle interno nas Pró-Reitorias Administrativas da universidade são sistema interno de gestão automatizado e integrado, capaz de proporcionar informações confiáveis e relatórios gerenciais no tempo desejado; internet com capacidade de suportar satisfatoriamente toda a demanda da reitoria e; pessoal em número adequado, qualificado e capacitado para assumir as atividades de controle.

The fashion industry is not only known for its creativity and innovation, but also for its contribution to environmental pollution, climate change as well as for social imbalances and poverty. Ecological and societal standards have so far only played a minor role in this industry for production and distribution as well as for consumers for their consumption and disposal behaviour. However, in order to achieve the UN Sustainable Development Goals and prevent the maximum damage caused by pollution and exploitation, it is necessary to act more rapidly and consistently. Governmental control instruments can help to address those responsible, to regulate the market and to encourage improvements towards a more sustainable economy. The aim of this work is to develop a feasible governmental control instrument for the textile sector in order to provide possible solutions for some of the existing problems. Three different cases of already implemented policies in the food sector will be analysed and evaluated in order to detect the best-case policy with regard to sustainability as a basis for a derivation. The findings of the derived outcome will then be examined by experts in order to validate it. Finally, a recommendation summarises the findings of the literature review, the transfer of knowledge as well as the expert assessments. The result of this research paper is a control instrument derived from the food industry, which was evaluated with the help of expert interviews and has the potential to make the textile market more sustainable in the long term.

A more complex and turbulent world market puts pressure on flexibility and the ability to adjust its business to the market changes. The rapid and unpredictable change is hade to analyze and forecast which demands more short-term forecasting. The issue for this dissertation is based upon the demand of more flexible ways of doing business in the bank sector in Sweden, which is a turbulent and unpredictable market. Handelsbanken is a company that uses the so called Beyond budgeting concept and the dissertation is about this company’s ability to solve the economic governance without the traditional budgeting process. The purpose of the study is to compare this organisation with another bank, Swedbank, who also operates on the Swedish market. The study aims to point at differences and similarities between the bank with the Beyond budgeting concept and the other who still is holding on to the traditional budgeting process. Important concepts within the study are; rolling forecasts, KPI and benchmarking. The data was gathered through telephone interviews and secondary data. The authors have been in contact with one regional control in each of the banks to get an understanding about the economic governance in the banks. The findings are that both of the banks are widely decentralised even though Swedbank still holds on to the fact that the traditional budgeting process is important for the company. Both of the companies are using a similar company structure, where local decision power is emphasised and the internal competition is crucial to be able to create motivated employees to be competitive on the market. The banks are also both very interested in not just the financial results but the non-financial, such as customers. / I en allt mer komplicerad och turbulent värld, ställs nya krav på företags flexibilitet och förmåga att ändra sig efter marknaden. Eftersom marknaden ändrar sig väldigt snabbt och ofta, är det svårt att förutse vad som kommer hända i framtiden, och därför behövs mer kortsiktiga framtidsprognoser. Uppsatsens problemformulering grundar sig i kravet på allt mer flexibla styrinstrument i denna globaliserade värld. Handelsbanken är ett företag som använder sig av så kallad budgetlös styrning och uppsatsens problematisering berör bankens sätt att lösa den ekonomiska styrningen med avsaknad av budget. Syftet med studien är att jämföra Handelsbankens ekonomistyrning med Swedbanks, en bank som fortfarande använder sig av traditionell budgetering. I studien beskrivs skillnaderna mellan en bank som har budgetlös styrning och en som är mer budgetstyrd, vad som behövs för att skapa en fungerande budgetlös styrning och vilka fördelar respektive nackdelar det finns med dessa styrningar. Viktiga begrepp inom budgetlös styrning är rullande prognoser, nyckeltal och benchmarking. Insamling av data har skett genom telefonintervjuer och insamling av sekundär data. Man har vart i kontakt med en controller på regionnivå i respektive bank för att få en förståelse för hur det ekonomiska arbetet fungerar i bankerna. Vad som är framgår i studien är att båda företagen är decentraliserade men Swedbank använder en traditionell budget för hela företag dock främst fokuserad till kostnadssidan. Båda företagen har liknande struktur, med en decentraliserad organisation och där de lokala kontoren har stor beslutskraft dessutom använder båda bankerna intern konkurrens för att motivera sina anställda och för att kunna övervaka resultatet. De förlitar sig inte bara på finansiella resultat utan de icke-finansiella resultaten har en väldigt viktigt roll i båda företagen.

Familjeföretag är den mest förekommande företagsformen i världen och forskningen kring familjeföretag har ökat markant under de senaste årtiondena. I takt med globalisering och företagsmässig tillväxt ställs det allt mer krav på företags ekonomistyrning, vilken oftast har en informell karaktär bland familjeföretag. För att ekonomistyrningen ska behålla sin funktion i detta lyfter forskare fram att den behöver inkludera ett mer strategiskt fokus med strategiska styrmedel som understödjer företagsvisionen, något som kan kräva att familjeföretagen genomgår en professionalisering genom inhämtning av extern kompetens. Huruvida strategiska styrmedel används bland familjeföretag eller inte, saknas det dock kvalitativ forskning om, varpå vi har vänt oss mot en familjeföretagsintensiv region som kännetecknas av hög ekonomisk tillväxt, den så kallade Gnosjöregionen. Studiens syfte är att öka förståelsen för vilken roll strategiska styrmedel har bland familjeföretagen i Gnosjöregionen. Detta har vi ämnat försöka göra genom att fokusera kring tre utvalda strategiska styrmedel, nämligen benchmarking, ABC-kalkylering och balanserat styrkort. Studien har genomförts med hjälp av en kvalitativ metod, där data har samlats in genom semistrukturerade intervjuer. Detta för att öka möjligheten att skapa en djupare förståelse för det undersökta ämnet. Studiens resultat har påvisat att det enda av de undersökta styrmedlen som används formellt är benchmarking, detta genom kontinuerlig prestationsbenchmarking. Vidare har studiens resultat visat på tendenser att de två övriga strategiska styrmedlen ABC-kalkylering och balanserat styrkort används, men att det sker mer informellt. Emellertid ser vi ett ökat intresse och behov för dessa två strategiska styrmedel till följd av företagsmässig tillväxt. Vår slutsats är dock att för att familjeföretag lyckosamt ska kunna implementera dessa tre strategiska styrmedel, så räcker inte professionalisering genom att anställa en extern ekonomichef, utan det krävs en ytterligare professionalisering genom extern kompetens. / Family firms are the most common type of business in the world and the study of family firms has increased significantly over the recent decades. In line with globalization and business growth, the need for management accounting and control have increased which often has an informal characteristic in family firms. Scholars have warned that if management accounting and control is to maintain its relevance it needs to adapt a more strategic focus, through strategic management accounting and control instruments, to underline the vision of the business, which can create the need of professionalization of the family firm, through hiring external expertise. Whether strategic management accounting and control instruments is something that family firms are using or not, has not been investigated with qualitative research, which is why we have focused on a family firm intensive region characterized by high economic growth, the so-called region of Gnosjö. The purpose with this research is to increase the understanding of what role the strategic management accounting and control instruments have within family firms in the region of Gnosjö. We did so by focusing on three specifically chosen strategic management accounting and control instruments, explicitly benchmarking, activity based costing and the balanced scorecard. The study was conducted using a qualitative approach, in which data was collected through semi-structured interviews. This is to increase the ability to create a deeper understanding of the examined subject. The results show that only one of the three surveyed instruments that is being used formally is benchmarking, which is primarily done through continuous performance benchmarking. Furthermore, the study results show tendencies that the two other strategic instruments, activity based costing and the balanced scorecard, is used but in a more informal way. However, we see an increased interest and a need for these two strategic instruments as a result of business growth. Our conclusion is however that if these three strategic management accounting and control instruments are to be successfully implemented in a family firm, professionalization by hiring an external CFO is not enough; instead it requires a further professionalization through external expertise.

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2016-05-18T18:07:21Z No. of bitstreams: 1 Adelmar Azevedo Regis.pdf: 1651570 bytes, checksum: fea6985b4a975695e6c1917ebcb65ca8 (MD5) / Made available in DSpace on 2016-05-18T18:07:23Z (GMT). No. of bitstreams: 1 Adelmar Azevedo Regis.pdf: 1651570 bytes, checksum: fea6985b4a975695e6c1917ebcb65ca8 (MD5) Previous issue date: 2015-11-05 / This work analyzes the Payment for Environmental Services (PES) as a promising economic instrument to solve some problems related to environmental degradation and the generation of positive externalities. To achieve such goal, firstly the thesis analyzes concepts of externality and public goods and the main existing theories to tackle market failures, citing three specific environmental principles to combat negative and positive externalities: Polluter-Pays Principle, User-Pays Principle and Principle Protector-Receiver, which is the modern promotional function of law. Then, the thesis conducts a comparative analysis between the command and control instruments and economic instruments and their efficaciousness and cost-effectiveness in environmental preservation. With such a basis built, this work then defines environmental services and their types and promotes a literature review on the theoretical aspects that support PES schemes, as well as addresses two foreign case studies of PSA and some experiences in Brazil. This paper contributes to the theoretical development of the subject, still little explored in literature, and intends to demonstrate that the payment of environmental services is not a magical solution to the environmental crisis and did not appear to replace command and control instruments; it has to be added to current instruments of environmental policy, in order to correct market failures, which do not recognize the inherent value of ecosystem services and the benefits they provide to social welfare. / O trabalho analisa os Pagamentos por Serviços Ambientais (PSA) como um instrumento econômico promissor para resolver alguns problemas relacionados à degradação ambiental e à geração de externalidades positivas. Para tanto, parte primeiramente de uma análise dos conceitos de externalidade e de bens públicos e das principais teorias existentes para combater as falhas de mercado, mencionando os três princípios ambientais específicos para combater as externalidades negativas e positivas: Princípio do Poluidor-Pagador, Princípio do Usuário-Pagador e Princípio do Protetor-Recebedor, que representa a moderna função promocional do Direito. Em seguida, promove uma análise comparativa entre os instrumentos de comando e controle e os instrumentos econômicos e sua eficácia e custo-benefício na preservação ambiental. Construída essa base, definem-se, então, os serviços ambientais e seus tipos, e se realiza revisão da literatura sobre os aspectos teóricos que dão suporte aos esquemas de PSA, inclusive abordando dois casos de sucesso de PSA no exterior e algumas experiências no Brasil. O presente trabalho contribui para o desenvolvimento teórico da temática, ainda pouco explorada na literatura, e tem por escopo demonstrar que o pagamento de serviços ambientais não é uma solução mágica para a crise ambiental e não surgiu para substituir instrumentos de comando e controle, mas para se somar aos atuais instrumentos de política ambiental, com a função de corrigir as falhas do mercado, que não reconhece o valor intrínseco dos serviços ecossistêmicos e os benefícios que eles proporcionam ao bem-estar da sociedade.