Los organismos multilaterales son entidades que otorgan financiamiento a entidades públicas tales como Programas de Apoyo a Reformas o Proyectos de Asistencia Técnica del Estado. Estos programas o proyectos del Estado desarrollan múltiples actividades para el fortalecimiento de capacidades, mejora de la infraestructura y asistencia técnica a múltiples entidades del Sector Público. La fundamentación del proyecto se basa en la falta de una herramienta informática que controle y gestione eficientemente la información administrativa y financiera de un proyecto de asistencia técnica, trabajo actualmente desarrollado en hojas de cálculo. Por ello, la solución propuesta es desarrollar e implementar una herramienta que facilite la gestión de proyectos de asistencia técnica y apoye la operatividad de sus procesos. El módulo aplicado al control administrativo y financiero de Proyectos a implementar, conocido por sus siglas como MACA, pretende ser un aplicativo informático que administre y gestione proyectos financiados a través de fuentes cooperantes tales como el Banco Interamericano de Desarrollo, el Banco Mundial, entre otros. El desarrollo del proyecto informático inicia con la identificación de los procesos que involucran la gestión de un proyecto de asistencia técnica del Estado, así como la identificación de necesidades por parte del área usuaria, transformados en requerimientos del sistema y agrupados en casos de uso. Durante todo el proceso de análisis, diseño y construcción de la solución se ha utilizado la metodología RUP y la guía para la gestión de proyectos PMBOK. El sistema informático será implantado inicialmente en el Proyecto de Asistencia Técnica “Mejoramiento de la Gestión de la Inversión Pública Territorial” (Proyecto Territorial) y replicado a diversos proyectos de reforma o asistencia técnica del Sector Público. / The Multilateral organizations are entities that grant financing to public entities such as Reform Support Programs or State Technical Assistance Projects. These programs or projects of the State develop multiple activities for the strengthening of capacities, improvement of the infrastructure and technical assistance to multiple entities of the Public Sector. The foundation of the project is based on the lack of a computer tool that efficiently controls and manages the administrative and financial information of a technical assistance project, work currently developed in spreadsheets. Therefore, the proposed solution is to develop and implement a tool that facilitates the management of technical assistance projects and supports the operation of its processes. The module applied to the administrative and financial control of Projects to be implemented, known by its acronym MACA, is intended to be a computer application that manages and manages projects financed through cooperating sources such as the Inter-American Development Bank, the World Bank, among others. The development of the computer project begins with the identification of the processes that involve the management of a technical assistance project of the State, as well as the identification of needs by the user area, transformed into system requirements and grouped into use cases. During the process of analysis, design and construction of the solution, the RUP methodology and the PMBOK project management guide have been used. The computer system will be initially implemented in the Technical Assistance Project "Improvement of Public Territorial Investment Management" (Territorial Project) and replicated to various projects of reform or technical assistance of the Public Sector. / Tesis

Structural changes in the economy, such as new technological developments that create new conditions for the production and consumption of goods and services, have had a particularly strong impact on the popular music industry. This dissertation explores how musicians, record companies and publishers deal with the control dilemmas that the current environment poses for them. Music corporations face increasing financial pressures and struggle to find the right formulas for qualitative, yet commercial, music. Musicians try to create meaningful lives which involve writing and performing music. At the same time they try to make a decent living. Through an ethnographically inspired field study, the author finds that commercial sociability in the shape of phony friend-making practices emerges as an important control mechanism in music production, and an award-and-list culture operates as a classificatory control mechanism in music consumption. It is suggested that the popular music industry can be characterized by pseudo-Gemeinschaft. / Diss. Stockholm : Handelshögskolan, 2008

The main objective of this dissertation is to analyse the legal acts of European Union and the Republic of Lithuania concerning the use and financial control of the support of European Social Fund, to estimate their implementation peculiarities and submit recommendations in order to improve the legal regulation. Trying to implement this objective the author disperses the dissertation into three parts.

Interactive version of the thesis is filed with the printed copy in the UNISA archives / The study investigated and described public hospitals in terms of management processes with reference to financial planning, organizing, leading and control in order to identify deficiencies in the financial management of public hospitals. The aim was to identify gaps in the management of financial processes and to provide guidelines and strategies to improve these. The purpose of the research was addressed within a quantitative approach applying exploratory and descriptive designs. A self-administered questionnaire was used to collect the data that fit the objectives of the research. The study population compassed all 27 public hospitals as study units in a specific geographic area, namely Mpumalanga Province with the following inclusion criteria: active patient capacity of 100 beds and more, which employ personnel such as (1) medical, (2) paramedical and (3) administrative and a working application of the BAS as financial accounting system since its interception in the year 2000. Nine public hospitals were randomly selected as the sample hospitals. Within the nine hospitals, four groups of staff were selected by means of stratified random sampling, namely management, health professionals, and financial and administrative staff. The number of staff selected within each hospital differed, from 15 to 50, amounting to a sample size of three hundred (n=300). A response rate of 66.66% v (n=182) was achieved. The sample consisted of 4 (2.27%) chief executive officers, 3 (1.70%) financial managers, 84 (47.72%) unit managers and 91 (50.00%) subordinates. The response rate of 66.66% in this study was an indication of the unavailability of the health care professionals (which include management, health professionals and financial and administrative staff) within the nine public hospitals. The major inferences drawn from this study are that the different health care professions have a poor perception of the scope of financial management in terms of financial needs, utilization of resources, the scope and function of leading and delegation, and applying appropriate financial control methods. / Health Studies / D. Litt. et Phil. (Health Services Management)

Begreppet gaseller har fått en allt större betydelse sedan det introducerades av Birch år 1979. Gasellföretags utmaning är att de arbetar under en hög tillväxt. Att ständigt bibehålla en snabb tillväxt och hög prestanda blir allt svårare när det sker i en oförutsebar miljö. Beslut angående organisatoriska förändringar måste tas i en snabbare takt än i andra företag. Eftersom gasellföretag skiljer sig från andra företag innebär det även att organisationens hantering av styrsystem kan vara annorlunda. Syftet med uppsatsen är att studera gasellföretags användning av formella styrsystem. Med vår studie vill vi undersöka om gasellföretags styrsystem har en mer organisk eller mekanisk karaktär. Vi vill även belysa vilken typ av tillväxt som gasellföretag har.Vi har använt en kvalitativ forskningsmetod med en abduktiv forskningsansats. Specifika urval gjordes angående teori, företag samt intervjudeltagare. Primärdatan som användes var besöksintervjuer samt skypeintervjuer med gasellföretag, forskningsfrågorna operationaliserades. Uppsatsen är utformad så att kvalitetsmåttens validitet och reliabilitet är goda. Hänsyn till forskningsetik togs för att uppfylla etikkraven. Vårt utfall blev att majoriteten av studerade gasellföretag planerade sina strategier, vilket går emot en teori att företag i oförutsebara miljöer inte använder planerade strategier. Vi anser att det inte är företags handlingsplan som skapar tillväxt utan företags platta struktur med horisontell kommunikation och god företagskultur. Fem av sex gasellföretag använder budget samt alla använder rullande prognoser, vilket innebär att gasellföretag utformar formella styrsystem trots en hög tillväxt och oförutsebara miljöer. Karaktären av budgeten var skiljaktig, både organisk och mekanisk. Gasellföretag växer främst genom organisk tillväxt och inte genom en förvärvad tillväxt. Någon exakt slutsats angående var gasellföretag befinner sig i tillväxtens fem faser kan inte fastslås. Det vi fann var att ingen av de studerade gasellföretagen befann sig högre än tredje fasen. / The concept of gazelle has become increasingly important since it was introduced by Birch in 1979. The largest challenge for a gazelle company is that they are working under high growth. Constantly maintaining a rapid growth and high performance becomes increasingly difficult when it happens in an unforeseeable environment. Decisions regarding organizational changes must be taken at a faster pace than within other companies. Because gazelle-companies often varies from other companies, their organizational control systems may also differ. The purpose of the essay is to study the use of formal control systems by gazelle-companies. We want to investigate whether the gazelle-companies control systems have a more organic or mechanical character. We also want to highlight what kind of growth a gazelle-company has. We have used a qualitative research method with an abductive research approach. Specific selection was made regarding theory, company and interviewee. The primary data used was physical interviews and skype interviews with gazelle-companies, the research questions were operationalized. The essay is designed so that the quality measurements validity and reliability are correct. Consideration of research ethics was taken to fulfil the ethics requirement. The majority of our researched gazelle-companies plan their strategies, which is the opposite to the theory that companies in unforeseeable environments don’t use planned strategies. We believe that it’s not the companies action plan that creates growth, instead it is because these companies have a flat structure with horizontal communication and a good corporate culture. Five out of six gazelle-companies use a budget and all companies use rolling forecasts, which means that gazelle-companies design formal control systems despite high growth and unforeseeable environments. The character of the budget was both organic and mechanical. Gazelle-companies grow mainly through organic growth and not through acquired growth. The exact conclusion about where a gazellecompany is in the five phases of growth can’t be determined. We found that none of the gazelles where higher than the third phase.

La gestion des finances publiques est une composante essentielle du processus de développement. Elle soutient la stabilité fiscale et macro-économique, oriente l'allocation des ressources publiques aux priorités nationales du développement. La faiblesse des systèmes de gestion des finances publiques qui couvre toutes les phases du cycle budgétaire, notamment la préparation, l’exécution du budget et le contrôle interne et l’audit externes pouvant entraîner des pertes réels de ressources. Notre présente recherche analytique propose d’analyser la situation de la gestion des finances publiques en Syrie dans une perspective globale, en étudiant les axes majeurs de la réforme de la gestion des finances publiques entrepris en 2006 et ses impacts sur les orientations générales de développement du pays / Public financials Management is an essential component of better economic governance and development process. It supports the efficient and responsible use of public resources, ensures macroeconomic sustainability, budgetary stability and guides the allocation of resources to meet the national priorities. A weak management of Public financial systems can lead to the loss of resources. Public Financial management covers all phases of budget cycle, including budget preparation, execution, internal controls and external audits. The subject of this analytical research is to analyze with a global perspective the management situation of public financials in Syria by evaluating the main undertaken reform in 2006 of Public Financials Management and its impact on the general development guidelines of the country

Upon accession to the European Union, the Czech Republic has been given the opportunity to use the support provided within the scope of economic and social cohesion policy. For the Programme period 2007-2013 the Czech Republic has prepared twenty four Operational Programmes. In this work I focus on one Oprational programe - Education for Competitiveness to be able cover all necessary aspects of Decision, Implementation and Contol mechanisms.

В диссертации рассмотрена проблематика государственного финансового контроля в России, обоснована роль и место внешнего муниципального финансового контроля в системе государственного контроля. В процессе исследования проведён анализ деятельности Счётной палаты г. Екатеринбурга и выявлены основные недостатки работы контрольно-счетных органов. В частности, выявлено, что численность сотрудников Счетной палаты г.Екатеринбурга в два раза ниже нормативных значений, в результате чего проверкой охватывается не более 5% всех доходов и расходов муниципалитета. К другим немаловажным проблемам относятся отсутствие автоматизации процессов контрольной и экспертно-аналитической деятельности контрольно-счетных органов, при составлении отчетов в результате контрольных мероприятий используется неинформативная классификации финансовых нарушений и ошибок. В результате исследования разработана авторская методика оценки эффективности деятельности муниципальных контрольно-счетных органов, позволяющая учесть недочеты существующих методик. / The dissertation examines the problems of state financial control in Russia, substantiates the role and place of external municipal financial control in the system of state control. In the course of the study, an analysis of the activities of the Accounts Chamber of the city of Yekaterinburg was carried out and the main shortcomings of the work of the control and accounting authorities were identified. In particular, it was revealed that the number of employees of the Accounts Chamber of Yekaterinburg is two times lower than the normative values, as a result of which the audit covers no more than 5% of all income and expenses of the municipality. Other important problems include the lack of automation of the processes of control and expert-analytical activity of control and accounting bodies; when compiling reports as a result of control measures, an uninformative classification of financial irregularities and errors is used. As a result of the study, the authors developed a methodology for assessing the effectiveness of the activities of municipal control and accounting bodies, which allows taking into account the shortcomings of existing methods.

Financial management remains a challenge in many schools because most managers lack proper training. Schools are still unclear on the features and functions of a school’s budget. The implementation and control of the budget and evaluation remain problematic. According to Mestry (2004: 26), there are many Principals and School Governing Body (SGB) members who lack the necessary financial knowledge and skills and are placed under tremendous pressure because they are unable to work out practical solutions to the financial problems of the school. In many instances it has been reported that principals and SGBs have been subjected to forensic audit by the Department of Education due to the mismanagement of funds through misappropriation, fraud, pilfering of cash, theft and improper control of financial records. The South African Schools Act no. 84 (SASA) prescribes how the school should manage their funds. It also provides guidelines for the SGB and the principal on their roles and responsibilities in managing the finances of the school. SGB must perform all functions as stipulated in section 20 of the Schools Act (South Africa, 1996). The study has will find that the SGBs in township schools have a challenge in the management of funds in schools. This is due to the fact that parents in the SGBs of the selected township schools lack of knowledge and expertise making it difficult for them to contribute meaningfully in governance. The Department of Education trains SGBs on roles and responsibilities, but it seems as if training is not effective. The budget is drawn up efficiently and finance records are well managed in some township schools in some township schools. The researcher in some township schools recommends that the treasurer of the SGB should be someone with expertise in accounting or financial 5 skills. This will reduce the administrative duties that are performed by the principal on behalf of the parents in the SGBs. The Department of Education should strengthen the training given to the SGBs so that they can perform their duties efficiently and effectively. All stakeholders should be consulted when the budget is drawn. Schools should foster good working relations between the SMTs and the SGBs / Educational Leadership and Management / M. Ed. (Education Management)

Financial management remains a challenge in many schools because most managers lack proper training. Schools are still unclear on the features and functions of a school’s budget. The implementation and control of the budget and evaluation remain problematic. According to Mestry (2004: 26), there are many Principals and School Governing Body (SGB) members who lack the necessary financial knowledge and skills and are placed under tremendous pressure because they are unable to work out practical solutions to the financial problems of the school. In many instances it has been reported that principals and SGBs have been subjected to forensic audit by the Department of Education due to the mismanagement of funds through misappropriation, fraud, pilfering of cash, theft and improper control of financial records. The South African Schools Act no. 84 (SASA) prescribes how the school should manage their funds. It also provides guidelines for the SGB and the principal on their roles and responsibilities in managing the finances of the school. SGB must perform all functions as stipulated in section 20 of the Schools Act (South Africa, 1996). The study has will find that the SGBs in township schools have a challenge in the management of funds in schools. This is due to the fact that parents in the SGBs of the selected township schools lack of knowledge and expertise making it difficult for them to contribute meaningfully in governance. The Department of Education trains SGBs on roles and responsibilities, but it seems as if training is not effective. The budget is drawn up efficiently and finance records are well managed in some township schools in some township schools. The researcher in some township schools recommends that the treasurer of the SGB should be someone with expertise in accounting or financial 5 skills. This will reduce the administrative duties that are performed by the principal on behalf of the parents in the SGBs. The Department of Education should strengthen the training given to the SGBs so that they can perform their duties efficiently and effectively. All stakeholders should be consulted when the budget is drawn. Schools should foster good working relations between the SMTs and the SGBs / Educational Leadership and Management / M. Ed. (Education Management)