The purpose of this paper is to analyze the changes in the political culture within the economic globalization arena which impact and promote institutional transformations. These changes affect the design of new institutional arrangements by the learning of new  surrounding  demands. Departing from the view that the theories of political culture change seek to explainthe institutional change, 1conclude that the institutional culturallearning is a rational solution to the difflculties in predicting the future effects of the institutional arrangements of the institutional reform. Therefore, the study of the culture change and  the congruence with the institutional transformations suggests that the institutional culture can be created and transformed to adapt it to the new conditions of the economic globalization processes. / Este trabajo se propone analizar los cambios en la cultura política, en el escenario dela globalización económica, que impactan y promueven transformaciones en las ins­ tituciones y organizaciones. Estos cambios y transformaciones inciden  en el diseño de nuevos arreglos institucionales mediante un aprendizaje institucional para adap­ tarse a las nuevas demandas del entorno.A partir del supuesto de que las teorías del cambio de cultura política tratan de explicar el cambio institucional, se avanza como conclusión que el aprendizaje cultu­ ral institucional es una solución racional ante la dificultad para predecir los efectos futuros de los arreglos institucionales en la reforma institucional. Por lo tanto, el estudio del cambio cultural y su congruencia con las transformaciones institucional y organizacional implica el análisis que sugiere que la cultura institucional puede crearse y transformarse para adaptarse a las nuevas condiciones de los procesos de globalización económica.

Denna uppsats behandlar politisk förändring i svenska kommuner. Fokus är New Public Management-reformer och specifikt har andelen kommunal barnomsorg på entreprenad studerats. Studien är kvantitativ och består av datamaterial över Sveriges 290 kommuner som samlats av Statistiska Centralbyrån (SCB) under perioden 1998-2005. Teoretiskt utgår uppsatsen från en nyinstitutionell teori. Fyra hypoteser om politisk förändring i svenska kommuner har konstruerats och sedan operationaliserats genom sex variabler; politisk majoritet (blå/röd), kommunstorlek, skatteunderlag och andel barn- och äldreomsorg på entreprenad. Dessa har sedan analyserats genom en regressionsanalys och slutsatsen är att ideologi som variabel inte inverkar på en kommuns reformbenägenhet, utan visar främst att stigberoende, isomorphism och kommuners ekonomiska situation är avgörande för kommuner ska välja att lägga ut barnomsorg på entreprenad.

A quebra das barreiras comerciais, o desenvolvimento do mercado de capitais e o aumento constante de capital externo no país impuseram às empresas elaborarem seus demonstrativos à luz de uma linguagem única, capaz de facilitar a comunicação entre os mercados mundiais e, nesse contexto, a convergência contábil, foi a resposta a essa necessidade. No Brasil esse processo iniciou-se, efetivamente, pela promulgação da Lei nº 11.638/2007. A promessa de desvinculação entre as normas contábeis e fiscais, dada pelo artigo 177, § 2º, da referida Lei, demonstra a preocupação em relação à interferência da legislação fiscal sobre as normas e práticas contábeis. Essa preocupação não é apenas uma prerrogativa do Brasil, mas segundo estudos internacionais, a relação entre essas normas é uma característica importante das diferenças contábeis no cenário internacional. Este trabalho busca, além de analise do processo de convergência contábil sob o enfoque da Teoria Institucional, avaliar o grau de conexão entre as normas e práticas contábeis e fiscais através do modelo proposto por Lamb et al. (1998), modificado por Nobes e Schwencke (2006). Inicialmente o estudo analisa o processo de institucionalização das normas internacionais no Brasil, posteriormente avalia a mudança no grau de conexão entre as normas contábeis e fiscais em dois períodos: antes e depois da promulgação da Lei nº 11.638/2007. Pode-se afirmar que a mesma foi reduzida e que, apesar de ainda manter conexões, o esforço para a desvinculação está surtindo efeito. Posteriormente, o modelo foi aplicado nos demonstrativos contábeis da empresa Gerdau S. A.. Essa aplicação possibilitou identificar se as normas a existência de uma situação até então não identificada, a adoção de normas fiscais em detrimento a uma norma específica contábil. Identificamos também que, exceto a situação relatada anteriormente, as normas fiscais afetam no mesmo grau tanto as normas quanto as práticas contábeis. / The fall of trade barriers, the development of capital market and the steady increase of foreign capital in the country imposed businesses develop their statements in a universal language that facilitates communication between global markets and in this context, accounting convergence was a result to this necessity. In Brazil this process began, indeed, by the promulgation of Law 11.638/07. The promise of separation between the accounting and tax rules, amended in 177 Article, Paragraph 2 of that Act, demonstrates the concern about the interference of tax legislations on the rules and accounting practices. This concern is not only a prerogative of Brazil, but according to international studies, the relationship between these standards is an important characteristic of accounting differences on the international scene. This paper identifies which is the level of connection between the accounting rules and practices and tax rules through a model proposed by Lamb et al. (1998), and modified by Nobes and Schwencke (2006). Initially, the study identifies the changes in the degree of connection between the accounting and tax rules in two periods: before and after the promulgation of Law 11.638/07. We can say that the same was reduced and although still maintaining connections, the effort to untie is getting some effects. Subsequently, the model was applied to the financial statements of the Company Gerdau S. A. This test identified the existence of a situations not previously identified, the adoption of tax rules over a specific accounting standard. We also identified that, except the situation reported before, the tax rules affect both in the same degree as the accounting standard.

A análise do efeito das instituições sobre o desempenho econômico dos países vem ganhando destaque cada vez maior nos estudos de economia realizados no Brasil nos últimos anos. O postulado básico de que “as instituições importam” traz à tona a discussão de uma série de questões para explicar por que determinadas economias crescem a taxas maiores do que outras. Sob o ponto de vista institucionalista, o desempenho econômico surge como consequência de uma determinada configuração institucional, em que o aspecto histórico é relevante, uma vez que esse reflete, direta ou indiretamente, o tipo de postura a ser tomada pelos agentes nas esferas econômica, política, social e inovativa. Nessas condições, o presente estudo tem por objetivo analisar as mudanças institucionais ocorridas entre 1995 e 2002, salientando as principais inovações no que se refere à configuração do regime de Estado, à inserção internacional e do regime salarial e sua influência no desempenho da economia brasileira, bem como sob que aspectos contribuíram na superação da crise de 2008. / Analysis of the effect of institutions on economic performance of countries is becoming increasingly prominent in economic studies conducted in Brazil in recent years. The basic postulate that "institutions matter" raises the discussion of a series of questions to explain why some economies grow higher rates than others. From the institutional point of view, the economic performance is consequence of a particular institutional setting where the historical aspect is important since it reflects directly or indirectly, the kind of attitude to be taken by agents in the economic, political, social and innovative. Under these conditions, this study aims to examine the institucional changes that occurred between 1995 and 2002, highlighting the major innovations with regard to the configuration of the system of rule, international integration and the wage regime and its influence on the Brazilian economy, as well as under what aspects contributed in overcoming the crisis of 2008.

Pelo menos até o primeiro governo Vargas, a dinâmica da economia brasileira era ditada pela produção primária para exportação, numa sucessão de produtos que culminou com a produção cafeeira. Esse quadro foi, porém, completamente alterado durante a década de 1930, quando se caracterizou um momento de inflexão econômica e institucional de grandes dimensões, que transformou a dinâmica de toda a economia. A solidificação da nova forma da economia só foi possível por ter sido acompanhada de uma alteração na estrutura institucional do país, tornando os sistemas financeiro, tributário e educacional, além das relações de trabalho, mais adequados a este novo panorama. Instituições são as regras do jogo em uma sociedade que moldam a interação entre os homens e, assim, fornecem estruturas estáveis para que as transações ocorram. Conhecer as características institucionais históricas de cada país pode trazer uma melhor compreensão de suas deficiências atuais e das alternativas viáveis de mudança para superá-las. O presente trabalho pretende caracterizar o ambiente institucional brasileiro do período entre 1889 e 1945, com base na Nova Economia Institucional, identificando, também, os efeitos destas instituições sobre o desempenho econômico e os processos de mudança institucional do período, especialmente a mudança ocorrida após a Revolução de 1930. Mostra-se que a nova estrutura institucional, então criada, permitiu a continuidade do processo de industrialização, com maior intervenção do Estado na economia, o qual dispôs de melhores instrumentos para alcançar seu objetivo industrializante e com regras mais claras, seja para o sistema financeiro e a concessão de crédito, seja para a contratação de mão-de-obra. Permitiu, ademais, que a economia brasileira se tornasse mais robusta, deixando de ser tão vulnerável às flutuações externas. As mudanças desta época foram importantes para o crescimento do período posterior por criar uma base mais sólida tributária, financeira, de relações de trabalho e de educação. / At least until the first Vargas government, the dynamics of the Brazilian economy was dictated by the primary production for exportation, in a succession of products that culminated with coffee. This situation was, however, completely modified during the decade of 1930, when a moment of economic and institutional inflection of great dimensions was characterized, that transformed the dynamics of the whole economy. The solidification of the new form of the economy was only possible because it came along with an alteration in the institutional structure of the country, rendering the financial, educational, tributary systems and work relations more adjusted to this new panorama. Institutions are the rules of the game in a society that shape human interactions, establishing stable structures for the occurrence of transactions. To know the historical institutional characteristics of the country can provide a better understanding of its current deficiencies and suggest the viable alternatives to surpass them. The present work intends to characterize the Brazilian institutional environment of the period between 1889 and 1945, on the basis of the New Institutional Economics, identifying, also, the effect of these institutions on the economic performance and the processes of institutional change of the period, especially those that occurred after the Revolution of 1930. It is shown that the then created institutional structure allowed the continuity of the industrialization process, with stronger intervention of the State in the economy and with clearer rules, both for the financial system and the concession of credit, and for hiring labor. The government had available better instruments to reach its industrializing objective. Moreover, it allowed the Brazilian economy to become more robust, becoming less vulnerable to the external fluctuations. The changes of this period were important for the growth of the following decades for it created a more solid tax, financial, educational and work relations structure.

James Mahoney & Kathleen Thelen (2010) desenvolveram um modelo teórico que permite observar e classificar os padrões de mudança institucional gradual e comparar os casos empíricos observados. A teoria liga modelos particulares de mudança institucional incremental a características do contexto político e às propriedades das instituições, que permitem estabelecer tipos específicos de agentes e de estratégias de mudança. De acordo com os autores, a mudança institucional gradual frequentemente ocorre quando há problemas de interpretação e execução de regras, criando a lacuna necessária para os atores interpretarem as normas existentes e implementarem a política pública de novas maneiras. Esta dissertação pretende demonstrar, de acordo com Mahoney & Thelen (2010), o processo de conversão institucional em curso nas Guardas Municipais brasileiras após a indução promovida pelo Governo Federal, na esteira de reformas da Política Nacional de Segurança Pública, iniciada nos anos 2000. A relevância do trabalho reside na tentativa de entender a evidência trazida pelo Instituto Brasileiro de Geografia e Estatística (IBGE), na pesquisa do Perfil dos Municípios Brasileiros realizada em 2006 (MUNIC 2006), de que as Guardas Municipais extrapolam suas funções na medida em que exercem atividades típicas de polícia ostensiva, em desacordo com o Artigo 144 da Constituição Federal, que estrutura a política de Segurança Pública brasileira. / James Mahoney & Kathleen Thelen (2010) developed a theoretical model that allows us to observe and classify the patterns of gradual institutional change and compare the observed empirical cases. The theory conect particular models of incremental institutional change to political context characteristics and properties of institutions that allow the establishing of specific types of agents and strategies of change. According to the authors, the gradual institutional change often occurs when there are problems of interpretation and enforcement of rules, creating the necessary gap for the actors to understand the existing standards and implement public policy in new ways. This thesis intends to demonstrate, according to Mahoney & Thelen (2010), the process of \"institutional conversion\" taking place in Brazilian Municipal Guards after the induction promoted by the Federal Government in the row of reforms of the National Public Security, which began in the years 2000. The relevance of the work lies in trying to understand the evidence brought by the Instituto Brasileiro de Geografia e Estatística (IBGE) - Brazilian Institute of Geography and Statistics - in the research profile of Brazilian counties held in 2006 (MUNIC 2006) that the Municipal Guards go beyond their duties when they perform typical ostensible police activities, in discordance with Article 144 of the Constitution, which structures the Brazilian Public Security Policy.

This thesis investigates the ways in which the Mission Covenant Church of Sweden could influence the Swedish Foreign Aid Policy for NGOs, with particular focus on financial support for their missionary activities. Furthermore, it investigates how the church’s involvement in the emerging Foreign Aid Policy work, and its relationship with the government agency NIB/SIDA during the years 1964-1980, influenced the church’s own policy-making. Using Mahoney, Streeck and Thelen’s concept of gradual change and Bourdieu’s theory of habitus this thesis investigates the influence the relationship had on 1) the Aid policy 2) MCCS: s evangelical mission. The results of this thesis indicate that the government agency’s original demand for a Foreign Aid work neutral from religious or political influence changed into a policy embracing missionary organisations. The results also indicate a change in the priority of the Mission Covenant Church of Sweden’s mission methods with the church prioritising social work over evangelisation. This study aims in general to deepen the knowledge of the NGOs involved in the Swedish Foreign Aid in order to further the understanding of their influence on the Foreign Aid Policy as well as their methods to remain uninfluenced in return.

An increasing number of actions aimed at recovering the countryside as an active and transforming force in the agri-food field, which is known as quality turn within the international fields of study, has gained strength in recent years. In the center of the debate is the need to rethink the patterns of production, consumption and distribution of food of the modern agri-food system, recognized by the weaknesses revealed not only by food scandals, but also by social, economic, environmental, regulation and control problems. Studies emphasize the notion of an alternative food system, centralizing the characteristics of agriculture that the modern system nullifies such as the visibility of food, reconnection with the consumers and relocation. The objective of this study was to analyze and interpret the process of social construction of short circuit commerce in the city of Santiago (RS), using as reference the social practices and regulatory and cultural-cognitive frameworks previously established. This research is a case study of the commerce of fruit and vegetables. It was carried out using qualitative approach, and it was analyzed from the theoretical concepts of sociological institutionalism. Firstly, the study had an exploratory phase in order to understand the structure of the organizational field, meaningful events and organizational components. Secondly, there was an interpretative approach that aimed at understanding the process of social construction of markets by different institutional elements that provide guidance to the organizational field. It was observed that the structure of the field occurred through five simultaneous and interrelated processes: 1) cultural aspects increased interaction among agents. 2) There was a broad involvement of agents of different organizations. 3) The circuits were formed through adjustments between evaluative and cultural-cognitive institutions, which have become competitive advantages in the modern agri-food system. 4) Although the technical knowledge was scarce, it was not limiting for productive activities; and 5) the circuits had little interaction among them. The new institutionality is the historical, cultural, organizational and local policies, and it is the change that arise from professional discourse in the areas of health and nutrition informed by the press. There is an institutional change supported by five institutional factors of coordination of alternative food system: quality, reconnection with the past, territorial development, social relations and monetary value. In addition, the change is strengthened by the conditions on which the agents encounter in the formation of institutions, new institutionality. The strength of this change is supported on signs of weakening of regulative institutions of the modern agri-food system, which are subordinated to normative and cultural-cognitive influences in the alternative system. In order to contribute to the discussion of alternative agri-food systems, short circuits commerce result from social structures built in social interaction processes that were institutionalized in time, subject to change, and understood when analyzing the context of the institutional conditions in relation to other levels of the social system. / Nos últimos anos, tem ganhado força um conjunto de iniciativas que recaptura o espaço rural como uma força ativa e transformadora no campo agroalimentar, dentro do que os estudos internacionais nominam de quality turn. No centro do debate, encontra-se a necessidade de repensar os padrões de produção, consumo e distribuição dos alimentos do sistema agroalimentar moderno, reconhecidos pelas fragilidades reveladas por escândalos alimentares, mas também por problemas sociais, econômicos, ambientais, identitários e de ordem de regulação e controle. Os estudos privilegiam a noção de sistema agroalimentar alternativo, centralizando as características da agricultura que o sistema moderno torna sem efeito, dentre os quais a visibilidade dos alimentos, a reconexão com o consumidor e a relocalização. O objetivo desta tese foi analisar e interpretar o processo de construção social dos mercados de circuito curto no município de Santiago (RS), tendo como referência as práticas sociais e os marcos regulatórios, normativos e cultural-cognitivos estabelecidos. A pesquisa constituiu-se como um estudo de caso da comercialização de frutas e hortaliças, conduzido por meio da abordagem qualitativa e analisado a partir dos conceitos teóricos do neoinstitucionalismo sociológico. A pesquisa teve uma primeira fase exploratória para compreender a estruturação do campo organizacional, os acontecimentos marcantes e os componentes organizacionais. A segunda fase foi interpretativa, quando, a partir dos circuitos do Hortomercado, Orgânicos e Varejistas, buscou-se compreender o processo de construção social dos mercados pelos diferentes elementos institucionais que fornecem orientações no campo organizacional. Com o estudo percebeu-se que a estruturação do campo ocorreu por meio de cinco processos simultâneos e inter-relacionados: aspectos culturais aproximaram e aumentaram a interação entre os agentes; houve um amplo envolvimento de agentes de diferentes organizações; os circuitos se formaram por meio de ajustes entre instituições valorativas e cultural-cognitivas, que se tornaram vantagens competitivas frente ao sistema agroalimentar moderno; o conhecimento técnico, por mais que seja escasso, não foi limitador para as atividades produtivas; e os circuitos pouco interagiram entre si. As novas institucionalidades são as características históricas, culturais, organizacionais e políticas locais, mas também alterações provindas do discurso profissional das áreas da saúde e nutrição, informadas pelos veículos de comunicação. Existe uma mudança institucional apoiada por cinco fatores institucionais de coordenação do sistema agroalimentar alternativo: qualidade, reconexão com o passado, desenvolvimento territorial, relações sociais e valor monetário. Além disso, a mudança é fortalecida pelas condições sobre as quais os agentes se confrontam para a formação das instituições, as novas institucionalidades. A força dessa mudança está apoiada nos sinais de enfraquecimento das instituições regulativas do sistema agroalimentar moderno, as quais, no sistema alternativo, subordinam-se às influências normativas e cultural-cognitivas. De modo a contribuir na discussão dos sistemas agroalimentares alternativos, os mercados de circuito curto decorrem de estruturas sociais construídas em processos de interação social, institucionalizados no tempo, sujeitos a mudanças e entendidos quando analisadas as condições institucionais do contexto em relação a outros níveis do sistema social.

Despite early initiatives during the 1960s and 1970s, and continuing efforts ever since, the Baltic Sea remains in poor condition. The Helsinki Commission (HELCOM) is the governing body tasked with protecting the marine environment from further deterioration through intergovernmental collaboration between the Baltic Sea states and the EU. In 2007, HELCOM launched a new tool – the Baltic Sea Action Plan (BSAP), of which the so-called ecosystem approach is a cornerstone. However, how and why the BSAP reform was launched, and also what consequences such management reforms can have for transboundary resource management, is unknown. By using institutional theory, organizational theory and the advocacy coalition framework, in combination with content analysis of official documents derived from HELCOM, this thesis argues that the BSAP is the end result of a gradual process of change within institutional structures and actor beliefs. This thesis also shows that HELCOM's capacity to detect, process, and react in response to changes in its regulatory objective has not changed as a consequence of the BSAP. In contrast to earlier research, it seems HELCOM responds better to slow and opaque changes than to quick and visible ones. Finally, by comparing HELCOM with two other similar cases, the thesis shows that HELCOM's adaptive capacity could be improved in line with the recommendations of the ecosystem approach. This thesis illustrates the importance of studying the emergence of new tools for governing transboundary resources from several theoretical perspectives. The thesis uses an innovative quantitative content analysis and concludes that new methods might be required to enable such studies. The different perspectives used here give various explanations concerning the causes and consequences of the BSAP. In a future Baltic Sea, where environmental changes are likely to be abrupt, a multitude of understandings regarding the governance of the Baltic Sea will be crucial. / <p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 2: Submitted. Paper 3: Submitted. Paper 4: In press.</p>

The main objective with the thesis was to analyze institutional change in the European Union pre-and-post financial debt crisis, with particular focus on the roles of the Parliament, the Commission, the Council as well as the Court of Justice. To attain the objective, the thesis intended to answer the subsequent queries; (i) what notable institutional changes were brought in the European Union pre-and-post financial debt crisis; (ii) what role did the Parliament, the Commission, the Council and the Court of Justice play pre-and-post financial debt crisis; were their roles enhanced by the financial debt crisis? In order to attain the objective, the thesis utilized an institutional analysis and development framework. This theoretical framework relied on a qualitative content analysis.  The results of the thesis exhibit that the European Union’s progression route was not free from crises. With the Union’s expansion, more decisions ought to be taken by the four institutional bodies. The role of the European institutional bodies resulted in various institutional changes with the establishment of the Treaty of Lisbon; from having a normative power to encompass an executive one. The Treaty of Lisbon also changed the decisionmaking procedure to an ordinary legislative procedure. Apropos decision-making, the Treaty of Lisbon also enhanced the Council and the Parliament’s role pre-financial debt crisis by making the Parliament and Council equal in the new co-decision procedure. The role of the Council has been dynamic since its formation, while the role of the three other institutions could somewhat vary throughout the pre-financial debt crisis. With regards to institutional change after the financial debt crisis, the results reveal that institutional changes occurred mainly in economic and fiscal policies, for instance strengthening the EMU with the intergovernmental Treaty on Stability and Coordination and Governance. Whilst the Treaty of Lisbon brought more supranationalism in the European Union, the period after the financial debt crisis rather celebrated intergovernmentalism in the Union. The role of the Council was dynamic even post-financial debt crisis, decreasing the role of the Commission in the agenda setting. However, with the introduction of the Six-Pack and the Banking Union, the Commission and the Parliament’s role became evidently enhanced, whilst the Court of Justice, did not play a key role in the financial debt crisis.