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Thesis (MA)--University of Stellenbosch, 2011. / ENGLISH ABSTRACT: Somalia has experienced constant instability and conflict for nearly two decades. With a collapsed state, widespread violence and criminal activity, as well as continued disagreement between warring factions, the prospect of peace seems bleak. The purpose and rationale of this research has been to critically examine root causes and perpetuating factors of the protracted war in Somalia in order to arrive at a comprehensive analysis of the reasons for the intractability of this conflict. This study aims to fill a gap in the literature by pointing to some elements which have previously been overlooked in existing research on the topic, especially the impact of the war economy on the fuelling of the conflict. While the thesis first and foremost set out to identify factors which contribute to the intractability of conflict in Somalia, a thorough conceptualisation of relevant theory and a historical overview of the case study were provided as a point of departure. An analysis then followed which tied theory to empirical data. According to my analysis, the most significant internal factors contributing to intractability of conflict in Somalia were the long absence of a central governing authority, the low level of economic development, the role of Islam, as well as particular choices made by the parties to the conflict. Relational factors which are crucial are the similar military strength of the opposing sides, their lack of cooperation, and their different views regarding the country’s law and governance. Finally, external factors were deemed to have had a particularly strong effect on the long war. Ethiopia’s constant meddling; Eritrea’s support of al-Shabaab; the UN’s and the AU’s various missions; as well as the presence of a plethora of humanitarian aid agencies have shaped the conflict throughout its course. The conclusion was drawn that the war economy had the greatest impact on conflict in the first rounds of the civil war, but with the transformation, re-escalation and re-intensification of the conflict that has occurred over the last couple of years, the opportunities for benefiting from war and instability may again have increased. Piracy stands out as a new, prominent pillar of the contemporary war economy. The war economy of today continues to have an influence on the Somali conflict; it adds to its intractability, makes it increasingly difficult to establish a legitimate and stable non-corrupt government, and generally sustains violence in the country. I suggest that further research be undertaken on the topic of state collapse in Somalia, as it is clear that the long absence of a central government is a factor which has had a significant impact on the prolongation of conflict. In addition, as accurate data on the current war economy is rare, I recommend that field research should be conducted in Somalia to gain a more precise understanding of shadowy economic activities and their linkages to conflict. / AFRIKAANSE OPSOMMING: Somalië beleef vir byna twee dekades konstante onstabiliteit en konflik. Met wydverspreide geweld, kriminele aktiwiteite, voortgesette verskille tussen strydende faksies en die verbrokkeling van die Somaliese staat, lyk die vooruitsig vir vrede in die land onwaarskynlik. Die doel en rasionaal van hierdie navorsing is om krities te ondersoek wat die grondoorsake en verewigings faktore is, van die uitgerekte oorlog in Somalië. Die navoring meen dus, om 'n omvattende ontleding te gee van die redes vir die hardnekkigheid van konflik in die land. Die studie poog ook om 'n gaping in die literatuur te vul deur te wysig op kritiese elemente wat nalatig was in bestaande navorsing en meer fokus te gee aan die impak van die oorlogsekonomie wat konflik in Somalië aanspoor. Alhoewel die proefskrif hoofsaaklik poog om die faktore wat bydra tot die hardnekkigheid van konflik in Somalië te bestudeer, word 'n deeglike begrip van die toepaslike teorie en 'n historiese oorsig van die studie voorsien as die vertrekpunt van die navorsing. Dit word dan opgevolg deur ‘n analise, wat die teorie bind aan empiriese data. Volgens my analise is die belangrikste interne faktore wat bydra tot die hardnekkigheid van konflik in Somalië; die lang afwesigheid van 'n sentrale beherende gesag, die lae vlak van ekonomiese ontwikkeling, die invloed van Islam, sowel as unieke keuse van partye tot die konflik. Relevante faktore wat noodsaaklik is, is die soortgelyke militêre krag van die opponerende kante, die gebrek aan samewerking, en hul teenstrydige standpunte oor die land se wet en bestuur. Laastens is daar gevind dat eksterne faktore 'n besonder sterk invloed gehad het op die langdurigheid van die oorlog. Ethiopië se konstante inmenging, Eritrea se ondersteuning van al-Shabaab, die VN en AU se verskeie misies, asook die teenwoordigheid van 'n oorvloed van humanitêre hulpagentskappe het deel gehad in die formulering van konflik oor tyd. Die gevolgtrekking was dat die oorlogsekonomie die grootste impak gehad het op die konflik in die eerste rondtes van die burgeroorlog, maar met die transformasie-, her-eskalasie en reintensivering van die konflik oor die afgelope paar jaar, is daar weereens ‘n styging in die geleenthede vir individue om te baat uit die onstabiliteit en oorlog. Seerowery staan uit as 'n nuwe, prominente pilaar van die huidige oorlogsekonomie. Die huidige oorlogsekonomie het nog steeds 'n invloed op die Somaliese konflik, dit dra by tot sy hardnekkigheid, maak dit toenemend moeilik om ‘n wettige en stabiele onkorrupte regering te stig en dit fasiliteer die voortduur van geweld in die land. Ek stel voor dat verdere navorsing onderneem word oor die onderwerp van die ineenstorting van die staat in Somalië. Dit is duidelik dat die lang afwesigheid van 'n sentrale regering 'n beduidende faktor is, wat ‘n impak op die verlenging van konflik het. Verder, omdat akkurate data oor die huidige oorlogsekonomie so skaars is, beveel ek aan dat verdere navorsing gedoen moet word om ‘n meer akkurate begrip van donker ekonomiese aktiwiteite in Somalië te kry en hul impak op konflik.

Thesis M.M. Finance and Investment, Faculty of Commerce, Law And Management (WBS), 2016 / This study seeks to identify and deepen the understanding of the root causes of infrastructure deficit with emphasis on the West African region. Amongst its objectives, the study explores tailored-approaches to infrastructure financing. The study takes direction from literature and similar work in the recent past and employs both conceptual and empirical - trend as well as cross correlation analysis - techniques in addressing its objectives. Literature points to Public-Private Partnerships (PPP) as the most suitable model for infrastructure finance provisioning which this study adopts. The study tests the significance of PPP and in so doing makes recommendations to policy-makers on key factors or barriers such as political stability and the absence of violence, rule of law, regulatory quality, etc. that require attention to enable the efficient use of PPP to mitigate the infrastructure gap within the Economic Community of West African States (ECOWAS) and the resulting consequences. / XL2018

University of Macau / Faculty of Social Sciences. / Centre for Macau Studies

Made available in DSpace on 2015-12-03T18:35:19Z (GMT). No. of bitstreams: 1 Paulo_Ricardo_Tardoque.pdf: 1187577 bytes, checksum: fdded0584294323dfabc733397bea651 (MD5) Previous issue date: 2011-12-14 / This paper studied the disclosure of administrative acts in the Brazilian public administration, which is the object of this research. The administrative acts are events not directly linked to heritage itself, but that have the potential to affect it, such as contracts and guarantees. The Brazilian Government Accounting provides the record of this type of information in the memorandum accounts, which are among the groups balance sheet account, and during the process of NBCASP creating, a process that aims at the convergence of Brazilian standards with international standards, among many other matters, was treated in the manner of disclosure of administrative acts, and records kept in memorandum accounts and these remained within the Balance Sheet of the Brazilian public administration, even at odds with the provisions of IPSAS. It was found that so far there is no consensus as to how disclosure of such information, so the paper started with the assumption that there is opportunity for improvement. The objective of this research was to provide a proposal for the disclosure of the administrative acts, which more adequately disclose this type of information. To do this proposed demonstrative, was investigated the perception of TCU's user and the quality of information. The research methodology was through a qualitative approach, and data collection relied on literature and documentary, and finally the data were analyzed by using content analysis. Compared with the literature presented, the analysis revealed that information from the administrative acts of the Brazilian public administration is relevant to the TCU's user, however the form of disclosure needs to be modernized. The goal was achieved, therefore the demonstrative proposal will help to improve the disclosure of administrative acts. Because there is also demand for this type of control in private entities, for-profit or nonprofit, it is suggested that the demonstrative proposed to be applied in this study also for private companies. / O presente trabalho estudou a divulga????o dos atos de gest??o na administra????o p??blica brasileira, sendo este o objeto da pesquisa. Os atos de gest??o s??o eventos n??o ligados diretamente ao patrim??nio, mas que t??m potencial de afet??-lo, como por exemplo, contratos e garantias. A Contabilidade governamental brasileira prev?? o registro deste tipo de informa????es nas contas de compensa????o, que est??o entre os grupos de contas do Balan??o Patrimonial, e durante processo de cria????o das NBCASP, processo este que objetivou a converg??ncia das normas brasileiras ??s normas internacionais, entre tantos outros assuntos, foi tratado da forma de divulga????o dos atos de gest??o, e manteve-se os registros nas contas de compensa????o e estas permaneceram dentro do Balan??o Patrimonial da administra????o p??blica brasileira, mesmo em diverg??ncia ao disposto nas IPSAS. Constatou-se que at?? o momento n??o h?? consenso quanto ?? forma de divulga????o deste tipo de informa????o, e por isso partiu-se do pressuposto que h?? oportunidade de melhorias. O objetivo da pesquisa foi oferecer uma proposta de evidencia????o dos atos de gest??o, que divulgue de forma mais adequada, tais informa????es. Para elaborar a proposta de demonstrativo, buscou-se conhecer a percep????o do usu??rio TCU quanto ?? qualidade da informa????o. A metodologia da pesquisa foi atrav??s de abordagem qualitativa, e para a coleta dos dados valeu-se de pesquisa bibliogr??fica e documental, por fim os dados foram analisados pelo m??todo de an??lise de conte??do. Em confronto com a literatura apresentada, a an??lise revelou que a informa????o dos atos de gest??o da administra????o p??blica brasileira ?? relevante ao usu??rio TCU, todavia a forma de divulga????o necessita ser modernizada. O objetivo foi alcan??ado, haja vista que o demonstrativo proposto auxiliar?? a melhorar a forma de divulga????o dos atos de gest??o. Por haver tamb??m a demanda deste tipo de controle nas entidades privadas, com ou sem fins lucrativos, sugere-se que seja aplicado o demonstrativo proposto na presente pesquisa, tamb??m para as empresas privadas.

Made available in DSpace on 2015-12-03T18:35:34Z (GMT). No. of bitstreams: 1 Wando_de_Oliveira.pdf: 1909483 bytes, checksum: c6eb162ca0c55ebda93ad46547ca6598 (MD5) Previous issue date: 2014-09-22 / Social services, also known as the \"S\" System are entities created by law, of legal regime of private law and non-profit. They were instituted to provide assistance or teaching to certain social categories, with administrative and financial autonomy. The process of convergence of accounting practices in Brazil to international accounting standards has reached virtually every profit-making entities, spread to the public sector as a whole, and it was the same for the entities of the \"S\" System. According to NBCASP Brazilian standards applied to the public sector, which deals with the convergence with international standards, in 2012, the \"S\" System had to fully adopt NBC T 16. Considering that such changes can bring significant economic impacts to the sector, the aim of this work was to analyze, from the perception of accounting professionals, the difficulties in the adoption of NBCASP, the likely impact on equity and income, and the relevance to the industry, with new accounting practices adopted by Senac Regional Departments (DR), throughout the national territory. Moreover, to evaluate the stage of adoption. The research was conducted through a questionnaire to professionals responsible for the financial information of the 28 DR that made up the population sample of the sector. The results were submitted to descriptive analysis, to basic techniques of exploratory analysis, and statistical analysis techniques. It was noted, among other things that, in the perception of accounting professionals, the adoption of NBCASP can provide impacts to equity and income for the sector entities. The study revealed variables that cause difficulties in the adoption process and enabled to measure the degree of compliance adoption of NBC T 16. However, about the importance of adopting NBCASP, the adoption brought positive results for Senac, with \"transparency in the disclosure of the entity assets\" ; \"more appropriate and targeted financial position for the economic reality of the Entity\"; \"reliability of financial indicators for decision-making\"; \"professional improvement of with the proper use of accounting mechanisms\"; \"integration between sectors unrelated to accounting.\" / Os Servi??os Sociais, tamb??m conhecidos como Sistema S s??o entidades criadas por lei, de regime jur??dico de direito privado, sem fins lucrativos. Foram institu??das para ministrar assist??ncia ou ensino a determinadas categorias sociais, tendo autonomia administrativa e financeira. O processo de converg??ncia das pr??ticas cont??beis no Brasil para as Normas Internacionais de Contabilidade atingiu praticamente todas as entidades com ou sem fins lucrativos, estendeu-se para o setor p??blico como um todo, e n??o foi diferente para as entidades do Sistema S . Segundo consta nas NBCASP Normas Brasileiras Aplicadas ao Setor P??blico, quem trata da converg??ncia com as Normas Internacionais, o Sistema S ficou obrigado, a partir de 2012, a adotar integralmente a NBC T 16. Ao considerar que tais mudan??as poder??o trazer impactos econ??micos significativos para o setor, este trabalho objetivou a conhecer, a partir da percep????o dos profissionais de contabilidade, quais as dificuldades para a ado????o das NBCASP, os prov??veis impactos no patrim??nio e no resultado e a relev??ncia para o setor com as novas pr??ticas contab??is adotadas pelos Departamentos Regionais do Senac, espalhados pelo territ??rio nacional. Ademais, avaliar seus est??gios de ado????o. A pesquisa foi realizada pela aplica????o de question??rio aos profissionais respons??veis pelas informa????es cont??beis dos 28 Departamentos Regionais que compuseram a amostra populacional do setor. Os resultados foram submetidos resultados ?? an??lise descritiva, a t??cnicas b??sicas de an??lise explorat??ria e t??cnicas de an??lise estat??stica. Observou-se, entre outros aspectos, que, na percep????o dos profissionais cont??beis, a ado????o das NBCASP proporcionar?? impactos no patrim??nio e no resultado para as entidades do setor. O estudo revelou vari??veis dificultadoras no processo de ado????o e possibilitou medir o grau de conformidade de ado????o da NBC T 16. Contudo, a respeito das relev??ncia, a ado????o das NBCASP trouxe resultados positivos para o Senac, com transpar??ncia na evidencia????o do patrim??nio da entidade ; situa????o patrimonial mais adequada e voltada para a realidade econ??mica da Entidade ; confiabilidade nos indicadores cont??beis para as tomadas de decis??es ; aperfei??oamento da profissional com o uso adequado dos mecanismos cont??beis ; integra????o entre os setores alheio a contabilidade .

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-03-14T12:01:59Z No. of bitstreams: 1 Fabiana Ferreira Pascoaloto.pdf: 2550248 bytes, checksum: 99f38713bc3716c1ec84ca7dfa58d151 (MD5) / Made available in DSpace on 2018-03-14T12:01:59Z (GMT). No. of bitstreams: 1 Fabiana Ferreira Pascoaloto.pdf: 2550248 bytes, checksum: 99f38713bc3716c1ec84ca7dfa58d151 (MD5) Previous issue date: 2018-02-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This research aims to analyze if Metropolitan Region of Sao Paulo municipalities meet requirements established by the Complementary Law 131/2009 in relation to compliance of minimum regulatory requirements in their official websites, as well as information service timeliness. In order to build the assessment form and content analysis of municipality official website it was used the bibliographical research. The study has also explored if transparency practices are in accordance to Brazilian legislation, which determine the need to accountability in the national public management. The investigation focuses on the disclosed information by thirty-nine Metropolitan Region of Sao Paulo municipalities and transparency official websites, with respect to compliance with the wide dissemination in official websites for public access to information. The measurement was performed in the acts practiced by the management units in the course of budget execution of the public revenue and expenditure and on the disclosure timeliness. To conclude it was detected the scenario in which the municipalities are in this transparency process and legal assistance / A pesquisa descrita tem o objetivo de avaliar se os municípios da Região Metropolitana de São Paulo atendem às exigências estabelecidas pela LC (Lei Complementar) nº 131/2009 em relação ao cumprimento dos requisitos mínimos em seus portais de eletrônicos, bem como o atendimento a tempestividade das informações. Foi utilizada análise da legislação para a construção do roteiro de avaliação e posterior análise de conteúdo dos portais de transparência das prefeituras, a fim de identificar se as práticas estão em conformidade com a legislação brasileira, que estabelece a necessidade de prestação de contas na gestão pública nacional. A amostra contemplou os trinta e nove Municípios da Região Metropolitana de São Paulo, em relação ao cumprimento da ampla divulgação em portais eletrônicos de acesso público, com informações relativas aos atos praticados pelas unidades gestoras no decorrer da execução orçamentária da receita e despesa pública e sobre a tempestividade dessa divulgação. Ao final, se identificou o cenário em que se encontram as prefeituras neste processo de transparência e atendimento legal

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-02T12:30:44Z No. of bitstreams: 1 Clauber Louzada Sanches.pdf: 2778253 bytes, checksum: 738c51b8544d64c1c74ff881f30371f3 (MD5) / Made available in DSpace on 2018-04-02T12:30:44Z (GMT). No. of bitstreams: 1 Clauber Louzada Sanches.pdf: 2778253 bytes, checksum: 738c51b8544d64c1c74ff881f30371f3 (MD5) Previous issue date: 2018-03-01 / This work aims to analyze the methodology of measurement of depreciated replacement cost of specialized realty in the state of São Paulo, developed by the State Comptroller General's Office applied to the AME of São José do Rio Preto. This work is justified by the importance of the management of public assets, in this specific case, the construction of the AME of São José do Rio Preto, of the State Health Department, and its reliable representation in the accounting records of the state of São Paulo. The nature of this research was made up by means of qualitative analyzes – regarding the data received, and quantitative analyzes – regarding the results obtained by the CGE. We analyzed the procedures applied by SES through the CGE according to the guidelines for measuring the depreciated replacement cost presented by the conceptual structure. This study concludes that the adoption of the concepts of measurement bases presented by NBC –T SP – Conceptual Framework Applied to the Public Sector, by CGE, allowed the development of a feasible methodology for application in the AMEs of the state of São Paulo / O presente trabalho tem como objetivo analisar a metodologia de mensuração de custo de reposição depreciado dos imóveis especializados do estado de São Paulo, desenvolvidos pela Controladoria Geral do Estado aplicado ao AME de São José do Rio Preto. Este trabalho se justifica pela importância da gestão dos bens públicos, neste caso especificamente, a edificação do AME de São José do Rio Preto da Secretaria de Estado da Saúde e sua representação fidedigna nos registros contábeis do estado de São Paulo. A natureza desta pesquisa se deu por meio das análises qualitativas, quanto aos dados recebidos, e quantitativos, quanto aos resultados obtidos pela CGE. Foram analisados os procedimentos aplicados pela SES por meio da CGE conforme as orientações para mensuração do custo de reposição depreciado do apresentado pela estrutura conceitual. Este estudo conclui que a adoção dos conceitos de bases de mensuração apresentada NBC -T SP – Estrutura Conceitual Aplicada ao Setor Público, por parte da CGE, possibilitou o desenvolvimento de uma metodologia viável para aplicação nos AMEs do estado de São Paulo

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

M. Tech. Cost and Management Accounting / This study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane municipality. The focus was generally recognised costing techniques used. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees' perceptions of management's implementation and maintenance of the budget estimates as required by legislation governing municipal budgeting process was also carried out.