[pt] O presente trabalho trata do orçamento de Defesa no Brasil, analisando o processo de elaboração do orçamento do Ministério da Defesa e das Forças Armadas, bem como os mecanismos políticos e administrativos utilizados para sua consolidação em âmbito federal, e sua aprovação pelo Congresso Nacional. Nesse sentido, evidencia-se o elevado grau de autonomia das Armas no desenvolvimento de seus orçamentos e na definição de sua agenda financeira. A supremacia do poder civil sobre as Forças Armadas é um dos pilares que constituem um regime democrático. Embora tenha havido avanços significativos nas relações civis-militares nos últimos 30 anos, o elevado nível de autonomia das Forças Armadas em questões como orçamento de Defesa, que deveriam ser amplamente discutidas por instituições civis, é um indicativo de que o Ministério da Defesa não é relevante para o controle civil sobre a caserna. Em sua organização enquanto corporação, as Forças Armadas visam a sua manutenção e garantia de seus interesses. Assim, no âmbito das questões orçamentárias, para assegurarem suas demandas, se utilizam de diversos mecanismo, entre eles, um intenso trabalho de assessoria parlamentar dentro do Congresso Nacional. / [en] The present work deals with the Defense budget in Brazil, analyzing the budget elaboration process of the Ministry of Defense and the Armed Forces, as well as the political and administrative mechanisms used for its consolidation at the federal level, and its approval by the Congress. From that point of view, the high degree of autonomy of the Arms in developing their budgets and defining their financial agenda is evident. The supremacy of civil power over the Armed Forces is one of the pillars that constitute a democratic regime. Although there have been significant advances in civil-military relations over the past 30 years, the high level of autonomy of the Armed Forces on issues such as the Defense budget, which should be widely discussed by civilian institutions, is an indication that the Ministry of Defense is not relevant to civil control over the barracks. In its organization as a corporation, the Armed Forces aim to maintain and guarantee its interests. Thus, in the scope of budgetary issues, to ensure their demands, various mechanisms are used, including an intense work of parliamentary advisory within the Congress.

According to science, food allergy is a growing health problem. In home- and consumer studies (HCS), food and meals are central parts. According to the Education Act, teachers must be given professional development to create a safe environment for students.   The purpose of this study was to examine how teachers in home economics and consumer studies experienced the conditions for teaching students with food allergies. The focus was on the classroom, routines, allocated budget, and professional development.   Qualitative method was used. Nine qualified home economics teachers were interviewed based on a semi-structured question guide. The interviews were transcribed and analyzed with a qualitative content analysis.   The results showed that the classroom and the economic conditions limited the teaching. The teachers felt confident in their current knowledge but were positive about continuing education. Routine improvements regarding information management and action plan are desired.     The study showed that the classroom was important for the teaching and that the few students with food allergies did not affect the budget in general. Routines around these students should be reconsidered. Basic education needs to be strengthened and teachers need to be given the opportunity for further training.

Final qualifying work (master's thesis) is devoted to the study of financing of budgetary institutions. The subject of the study are the economic relations arising between the state and the Department of the interior Ministry in the process of obtaining and using funds from the Federal budget. The aim of the work is to develop recommendations for improving the financing of the internal Affairs bodies of the Russian Federation, on the example of the Main Department of the Ministry of Internal Affairs of the Sverdlovsk region. As a result of the work is the development of ways to improve the financing Of the main Department of the Ministry of internal Affairs of Russia in the Sverdlovsk region. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию финансирования бюджетных учреждений. Предметом исследования выступают экономические отношения, возникающие между государством и Управлением МВД в процессе получения и использования денежных средств из федерального бюджета. Целью работы является разработка рекомендаций по совершенствованию финансирования органов внутренних дел Российской Федерации, на примере Главного управления Министерства Внутренних Дел по Свердловской области. В качестве результата работы выступает разработка путей совершенствования финансирования Главного управления МВД России по Свердловской области.

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A budget allocation and planning algorithm was developed for the economic evaluation of interdependent projects. Projects may be characterized by discrete point estimates or by continuous functions. The unique approach of this algorithm is that, if continuous functions are used, the analyst may specify a functional relationship between costs and returns. Budget planning techniques were incorporated into the algorithm to aid the decision maker in planning for future budgetary needs and in influencing the budget determination process. The algorithm utilizes a future worth of net return criterion in conducting the analyses. All projects under consideration need not have the same life; unequal-lived projects may be considered. The algorithm was coded in BASIC on an IBM Personal Computer. Two versions of the algorithm were developed; one which utilizes discrete point estimates to characterize projects, and one which utilizes continuous functions. The algorithm identifies the optimal combination of projects, given a budget profile and various project interdependencies. After the optimal portfolio of projects is identified, four sensitivity analyses may be run to analyze the effect of any uncertainty in the decision environment. An example is provided to illustrate the capabilities and limitations of the algorithm. / M.S.

Budgeting in Ghana, not unlike that in any other country in the world, could be an important instrument for effecting economic development (ED) policies. As a numerical expression of the intended distribution of national public resources, it is a multifaceted phenomenon that reflects political and administrative decision making. Much evidence in the Third-World literature on budgeting and ED asserts that ED policies can be most effectively implemented when there is a systematic interrelation and coordination between budgeting and ED policies. The position taken in this dissertation goes beyond that assertion. Specifically, this dissertation posits, in addition to the systematic interrelationship and coordination between budgeting and ED policies, that ED policies should be systematically integrated with development administration and human-resource development. The dissertation evaluates Ghana's budgetary practices and policies as they affect the country's ED programs. Because these practices and policies are not systematically coordinated and integrated with ED policies, the study highlights and examines the dilemmas facing those who attempt to stimulate effective ED in Ghana, and it recommends changes. / Ph. D.

Peanuts (Arachis-hypogaea) are one of the staples in Ghana, Sub-Saharan Africa, and other developing countries. This leguminous crop is frequently contaminated with aflatoxins, which are secondary metabolites of some Aspergillus fungi, mostly Aspergillus. flavus and Aspergillus parasiticus. Aflatoxins in foods are known to cause liver cancer, stunted growth in children, immune system disorders and economic losses. Aflatoxin contamination of peanuts during storage is worse in the tropics because climatic storage conditions there are almost the same as the optimum conditions for Aspergillus growth: temperature conditions of about 26-43 °C and relative humidity of 62-99%. This study investigated the growth of Aspergillus and the production of aflatoxin in shelled peanuts under varying treatment and packaging conditions. In addition, the appropriate pre-storage treatments and packaging needed to reduce aflatoxin production and to maintain quality of shelled and in-shell peanuts in storage under tropical environments were studied. Another aim was to determine the impact of the switch to hermetic storage on peanut farming and marketing profitability in Ghana. Different peanut treatments, with and without Aspergillus flavus fungi, were packaged in different systems; specifically, polypropylene woven sacks and hermetic packaging. Peanuts were analyzed for fungi growth, aflatoxin production and lipid oxidation (peroxide value and p-Anisidine value). Partial roasting and blanching of peanuts eliminated aflatoxigenic fungi and halted aflatoxin production in stored peanuts, increased the effectiveness of peanut sorting and, hence, helped reduce or eliminate aflatoxin levels along the peanut value chain. Additionally, the results of this study demonstrated that hermetic storage, by suppressing aflatoxin production, has the potential for maintaining peanut quality vis a vis polypropylene woven packaging. Profitability analysis conducted as part of this study revealed that the use of the hermetic storage system would not only improve farmer and trader profits, but also reduce the incidence of various ailments attributed to aflatoxins. / Ph. D. / Peanuts are one of the staple crops in Ghana, Sub-Saharan Africa, and other developing countries. This crop is frequently contaminated with a special type of molds which produce a poisonous substance called aflatoxin. In foods, it is known to cause liver cancer, stunted growth in children, immune system disorders and economic losses. Aflatoxin contamination during storage in the tropical regions is worst because peanuts are mostly packaged in polypropylene woven sacks and stored under environmental conditions. Unfortunately, climatic conditions promote mold growth and aflatoxin production. In view of this problem, this study was aimed at finding appropriate, affordable and adoptable storage solutions to control fungi growth and aflatoxin production. A portion of the shelled peanuts was partially roasted to kill the molds and to stop aflatoxin production, and then peeled to facilitate the sorting of discolored peanuts which are believed to contain aflatoxins. The partially roasted peanuts and raw ones were packaged in conventional polypropylene woven sacks and hermetic packaging system and stored. It was demonstrated that partial roasting and peeling of peanuts can kill molds and halt aflatoxin production in stored peanuts. Partial roasting increased the effectiveness of peanut sorting and hence, aided in reducing aflatoxin levels along the peanut value chain. Additionally, the results of this study have shown that, compared to polypropylene woven sacks, hermetic storage suppresses mold growth because it eliminates oxygen from the package and results in lower aflatoxin levels and reduces the rate of quality deterioration. Profitability analysis conducted as part of this study revealed that the use of the hermetic storage system would not only improve farmer and trader profitability, but also help reduce the incidence of various ailments that have been attributed to aflatoxins. With the high potential of making additional profits when the hermetic packaging system is adopted, I recommend that local production and marketing of a hermetic storage system be encouraged, along with the active creation of awareness of their benefits in reducing the incidence of aflatoxins.

The purpose of this thesis is to test the hypothesis if the Czech budget deficit bias is built into the budget process and if the public finance reform in 2004 improved the quality of this process. The analysis reveals that implementation of the reform measures, such as medium-term expenditure framework is not very successful. The introduction of the programme budgeting is not completed too and the room for use of undesirable methods of budgeting still exist. The thesis is also focused on identifying problematic aspects of budget process, such as "pork barrel spending" and non-functioning control mechanism performed by Chamber of Deputies of the Parliament and Supreme Audit Office. The possibility of implementing of the "balanced budget rule" is discussed in the final part this thesis.

Made available in DSpace on 2016-04-29T14:16:18Z (GMT). No. of bitstreams: 1 Roseli Yoko Akagui.pdf: 5745136 bytes, checksum: 9cf44a394f2130aa3c8c2011403fd4ae (MD5) Previous issue date: 2012-10-30 / The present study has as object the analysis of the aspects about the formation of the Municipal Budget Policy of Social Assistance, as a constitutive part of the Public Budget of São Paulo City. For this, it was researched the origin of the Brazilian Public Budget, and the manner how your path was and how it is intimately linked to the engendering of the liberal economic system, hegemonic, in Europe and in the United States, and of the direct influence in the formation of the economic history from the Brazilian capitalist state / O presente estudo tem por objeto a análise de aspectos da formação do Orçamento da Política Municipal de Assistência Social, como parte constitutiva do Orçamento Público do Município de São Paulo. Para tanto, pesquisou-se a origem do Orçamento Público brasileiro, e a maneira como sua trajetória foi e está intimamente ligada ao engendramento do sistema econômico liberal, hegemônico, na Europa e nos Estados Unidos, e da direta influência na formação da história econômica do Estado capitalista brasileiro

Fiscal reports have, since 2010, documented weak budget credibility in Sierra Leone public financial management noting that the government budget does not constitute a dependable framework for the planning, allocation and efficient use of the nation's resources. The purpose of this study was to develop a budgetary reform agenda and the research question that guided the study related to the reasons for the high monetary variances between the approved budget and the year-end financial reports. Government budgets and financial reports were reviewed for 2010-2014 and senior government officials were interviewed regarding the main stages of the annual budgetary process. The new public management model constituted the overarching conceptual foundation based on a qualitative case study of 7 government ministries and the House of Parliament. The baseline criteria for efficient government budgeting developed by the Organization for Economic Cooperation and Development served as the analytical framework from which four themes were established to analyze the planning, preparation, approval and the execution of the annual budget. The main finding was that the government's budget exhibited a lack of credibility given the significant variances between the budget and the actual outcomes; and the ineffective role of the legislature. As part of the financial management reforms needed, the government would have to rewrite the budget law and recruit experienced staff to strengthen the legislative budgetary function. These changes could contribute to the enhancement of value in the government's use of taxpayers' monies, causing improved economic and financial reporting and thereby promoting positive social change for the people of Sierra Leone.