No description available.

Este artículo explora las cambiantes formas de autoridad y fuerza atribuidas a la ley en el neoliberalismo y sus consecuencias para lo que se considera como política. En primer lugar se examina la manera en la que históricamente se invoca la ley a través del recuento de dos momentos en la historia de una importante cooperativa agraria en Cusco; en segundo lugar se analiza mas detalladamente los flexibles y disputados entendimientos de norma y riesgo que circulan a nivel distrital en el proceso de elaboración del presupuesto participativo. En estos dos ejemplos —tomados de dos diferentes periodos en la articulación de la vida política y la forma estatal en el Perú— la ley se manifiesta no como una fuerza transcendental o como expresión de la voluntad estatal, sino mas bien como un espacio en el cual actores locales experimentan con diversos entendimientos de los conceptos de desarrollo y del bien común. En este sentido, argumento que «la ley» da forma a la vida política local no solamente a través de su capacidad de imponer sanciones represivas y moldear subjetividades políticas, sino tam­bién a través de las aberturas que la ley ofrece para el desarrollo de entendimientos alternativos de norma y soberanía / Taking risks: Norm, law and participation in the neoliberal state This paper explores the shifting forms of authority and force assigned to law in neoliberalism, and its consequences for what «counts» as political life. I look first at how law is invoked historically in a recounting of two moments in the history of an important agrarian cooperative in Cusco; and then in more detail at the flexible and contested understandings of norm and risk that circulate in a district level participatory budgeting process. In these two examples—taken from periods bridging two distinct moments in the articulation of political life and state form in Peru—law emerges not as a transcendent force or expression of the State’s will, but rather as a space in which local actors experiment with diverse understandings of development and the common good. In this sense, then, I argue that «law» shapes local political life not merely through its ability to impose repressive sanctions and to mold political subjectivities, but also through the openings which law offers for advancing alternative understandings of both sovereignty and norm.

Made available in DSpace on 2018-08-01T23:39:46Z (GMT). No. of bitstreams: 1 tese_11835_Dissertação - André Luiz Souto Tavares.pdf: 1375955 bytes, checksum: af1f072ad3dca59dab9b3b6c1108be6b (MD5) Previous issue date: 2018-02-27 / A figura dos Orçamentos Participativos (OP), enquanto instrumento de deliberação e participação pública, é saudado não apenas por ser capaz de viabilizar alguns dos pressupostos mais centrais das perspectivas normativas das democracias, mas também como objeto de inclusão política e promoção de justiça social. A partir das principais variáveis apontadas na literatura como fatores determinantes no êxito dos OPs (desenho institucional, associativismo e compromisso governamental), o objetivo da presente pesquisa é compreender, a partir da relação entre as referidas variáveis, a experiência de elaboração do Orçamento Participativo no Município de Vila Velha (OPVV) no biênio 2017-2018. Para tanto, foram utilizadas informações a partir de trabalhos acadêmicos, documentos oficiais, entrevistas com os atores do OP e, como complemento destas fontes, o emprego do método da observação participante nas assembleias e reuniões do OPVV. Em que pese a ausência de clareza na definição dos critérios de filtragem das ações viáveis entre as etapas do OPVV, a análise da variável compromisso governamental mostrou que a administração empenhara-se em todas as fases do processo de elaboração do OPVV, de modo a haver um significativo esforço na realização das assembleias microrregionais nos bairros, bem com a tentativa de incluir a população não presente nas reuniões no processo de participação com a implementação do Orçamento Participativo on-line. Já com relação ao associativismo local, este mostrou-se, no contexto do OPVV, com um baixo nível de organização comunitária, apesar da histórica e relevante tradição associativa no município, principalmente nas décadas de 1970 e 1980, com os movimentos populares que reivindicavam melhorias nas condições de vida da população. Diante de um contexto em que o vetor governamental suplanta as forças oriundas da sociedade civil, há um processo de construção do desenho institucional que nem sempre é permeável por relações democráticas que favoreçam a igualdade e a equidade em todas as etapas do processo de elaboração do OPVV. / The figure of Participatory Budgets (PB) as an instrument of public deliberation is hailed not only for being able to make feasible some of the most central assumptions of the normative perspectives of democracies, but also as an object of political inclusion and. promotion of social justice. Based on the main variables mentioned in the academic as determinants of the success of PBs (institutional design, associativismo and government commitment), the objective of this research is to analyze the relationship between these variables to understand the experience of elaborating the participatory budget in the municipality of Vila Velha for the biennium 2017-2018. In order to do so, it used information from academic papers, official documents, interviews with OP actors and, as a complement to these sources, the use of participatory observation method at OPVV assemblies and meetings. Despite the lack of clarity in the definition of criteria for filtering viable actions between the OPVV phases, the analysis of the variable government commitment showed a commitment of the administration with all phases of the process of preparing the OPVV, so that there was a significant effort in the realization of the micro-regional assemblies in the neighborhoods, as well as the attempt to include the population not present in the meetings in the process of participation with the implementation of the Participatory Budget online. With regard to local associativism, it was a low level of community organization at the context of OPVV, despite the historical and relevant associative tradition in the municipality, especially in the 1970s and 1980s, with popular movements that demanded improvements conditions for population in general. Given a context in which the government vector supplants the forces originating from civil society, there is a process of construction of the institutional design that is not always permeable by democratic relations that favor equality and equity in the process of elaboration of the OPVV.

Made available in DSpace on 2018-08-01T23:39:46Z (GMT). No. of bitstreams: 1 tese_11835_Dissertação - André Luiz Souto Tavares.pdf: 1375955 bytes, checksum: af1f072ad3dca59dab9b3b6c1108be6b (MD5) Previous issue date: 2018-02-27 / A figura dos Orçamentos Participativos (OP), enquanto instrumento de deliberação e participação pública, é saudado não apenas por ser capaz de viabilizar alguns dos pressupostos mais centrais das perspectivas normativas das democracias, mas também como objeto de inclusão política e promoção de justiça social. A partir das principais variáveis apontadas na literatura como fatores determinantes no êxito dos OPs (desenho institucional, associativismo e compromisso governamental), o objetivo da presente pesquisa é compreender, a partir da relação entre as referidas variáveis, a experiência de elaboração do Orçamento Participativo no Município de Vila Velha (OPVV) no biênio 2017-2018. Para tanto, foram utilizadas informações a partir de trabalhos acadêmicos, documentos oficiais, entrevistas com os atores do OP e, como complemento destas fontes, o emprego do método da observação participante nas assembleias e reuniões do OPVV. Em que pese a ausência de clareza na definição dos critérios de filtragem das ações viáveis entre as etapas do OPVV, a análise da variável compromisso governamental mostrou que a administração empenhara-se em todas as fases do processo de elaboração do OPVV, de modo a haver um significativo esforço na realização das assembleias microrregionais nos bairros, bem com a tentativa de incluir a população não presente nas reuniões no processo de participação com a implementação do Orçamento Participativo on-line. Já com relação ao associativismo local, este mostrou-se, no contexto do OPVV, com um baixo nível de organização comunitária, apesar da histórica e relevante tradição associativa no município, principalmente nas décadas de 1970 e 1980, com os movimentos populares que reivindicavam melhorias nas condições de vida da população. Diante de um contexto em que o vetor governamental suplanta as forças oriundas da sociedade civil, há um processo de construção do desenho institucional que nem sempre é permeável por relações democráticas que favoreçam a igualdade e a equidade em todas as etapas do processo de elaboração do OPVV. / The figure of Participatory Budgets (PB) as an instrument of public deliberation is hailed not only for being able to make feasible some of the most central assumptions of the normative perspectives of democracies, but also as an object of political inclusion and. promotion of social justice. Based on the main variables mentioned in the academic as determinants of the success of PBs (institutional design, associativismo and government commitment), the objective of this research is to analyze the relationship between these variables to understand the experience of elaborating the participatory budget in the municipality of Vila Velha for the biennium 2017-2018. In order to do so, it used information from academic papers, official documents, interviews with OP actors and, as a complement to these sources, the use of participatory observation method at OPVV assemblies and meetings. Despite the lack of clarity in the definition of criteria for filtering viable actions between the OPVV phases, the analysis of the variable government commitment showed a commitment of the administration with all phases of the process of preparing the OPVV, so that there was a significant effort in the realization of the micro-regional assemblies in the neighborhoods, as well as the attempt to include the population not present in the meetings in the process of participation with the implementation of the Participatory Budget online. With regard to local associativism, it was a low level of community organization at the context of OPVV, despite the historical and relevant associative tradition in the municipality, especially in the 1970s and 1980s, with popular movements that demanded improvements conditions for population in general. Given a context in which the government vector supplants the forces originating from civil society, there is a process of construction of the institutional design that is not always permeable by democratic relations that favor equality and equity in the process of elaboration of the OPVV.

The diploma thesis is focused on the issues of controlling and plans and budgets in selected company Bra a.s. The diploma thesis starts with the theoretical part in which is defined the issue of controlling in the company with the emphasis on plans and budgets and their functions in the company, methods of their creation and alternatives methods such as beyond budgeting and zero-based budgeting. The findings of the theoretical part of the thesis are then used in the practical part and applied to a specific company. The first is describing the introduction of a controlling position in the selected company and the introduction of an improved plan and budget system created by me. Afterwards this will be evaluated and bassed on theoretical knowledge and possible changes will be proposed.

Historically budgets have been seen as an indispensible control mechanism for businesses. Both the business and academic press continue to report on problems related to budgeting. This research report investigated whether or not local managers and finance practitioners believe that budgets add value to South African manufacturing companies A gap in previous research was that investigations were limited to finance practitioners. This study investigated the experiences and views of non-financial managers in addition to those of finance professionals. In order to understand the views of both sets of managers, Qualitative research, in the form of semi-structured expert interviews was undertaken. The findings reflect managers believe budget and planning processes add value, their reasons for what drives value in the process differs from the international literature on the subject. The processes and procedures followed locally align with global practices to a large extent. It was surprising to find that local managers do not report the same levels of problems experienced with budgets as their international counterparts. Participative budgetary practices were found to be a problem, leading to problems with budgetary alignment, efficiency and buy-in. The most surprising finding was that non-financial managers are positive about budgeting and planning processes. The key finding being that the process is used to gain information that drives their understanding of their business and this enables them to more meaningfully review and update their strategies. / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

Participatory Budgeting (PB) has expanded to over 1,500 municipalities worldwide since its inception in Porto Alege, Brazil in 1989 by the leftist Partido dos Trabalhadores (Workers’ Party). While PB has been adopted throughout the world, it has yet to take hold in the United States. This dissertation examines the introduction of PB to the United States with the first project in Chicago in 2009, and proceeds with an in-depth case study of the largest implementation of PB in the United States: Participatory Budgeting in New York City. I assess the outputs of PB in the United States including deliberations, governance, and participation. I argue that PB produces better outcomes than the status quo budget process in New York City, while also transforming how those who participate understand themselves as citizens, constituents, Council members, civil society leaders and community stakeholders. However, there are serious challenges to participation, including high costs of engagement, process exhaustion, and perils of scalability. I devise a framework for assessment called “citizenly politics,” focusing on: 1) designing participation 2) deliberation 3) participation and 4) potential for institutionalization. I argue that while the material results PB produces are relatively modest, including more innovative projects, PB delivers more substantial non-material or existential results. Existential citizenly rewards include: greater civic knowledge, strengthened relationships with elected officials, and greater community inclusion. Overall, PB provides a viable and informative democratic innovation for strengthening civic engagement within the United States that can be streamlined and adopted to scale. / Government

The main object of the study is to show calculation in broader complex of economic and uneconomic branches. Calculation is related to almost all productive, economic, commercial and innovative activities. It is a relatively independent subsystem of economic information which relates very closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Strojírna Oslavany, spol. s r. o. in all fields which are influenced by the costing system. It is divided into eight parts. The first two parts are theoretical - they contain basic costing notions, components of costing system and types of costs. The following two parts are practical. These parts describe the company (provding some basic information), the company's costing system, the structure of the costing model and the manner of calculation booking. The last chapter is devoted to usage of calculation by costs and profitability control.

This Diploma thesis discusses planning processes in a company LASSELSBERGER, s.r.o. and is divided into two main parts -- theoretical and practical. The core of the theoretical part is to describe basic principles of Business Intelligence, explain rules of planning, budgeting and source defining and clarify principles of performance measuring. The main goal of the practical part is to define and describe planning processes of company LASSELSBERGER, s.r.o., determine connections to information system, find their weaknesses and suggest particular changes leading to their elimination. In conclusion the suggestions of changes are evaluated and there is a recommendation for their integration into the whole planning process. The goals of the thesis were achieved by research of specialized literature, study of corresponding documentation and cooperation with employees of the company. The thesis is contributing to the company by means of detecting weaknesses in planning process and therefore the company is able to reduce them in accordance to the recommendations at the end of this thesis.

Saving is critical for the economic development of a country and can insulate it from unwanted inflation and financial instability as a result of international exposure. South Africa is currently experiencing low savings rates and many South Africans have difficulty servicing their debts. Black Africans form the majority in South Africa and they are therefore of critical importance with regard to saving and this country’s ability to finance future projects. It can be argued that the White South African population is becoming older and will therefore begin to withdraw its savings. A literature review has been undertaken to distil the determinants of saving in general and to observe the applicability of these determinants to Black middle class South Africans. Therefore, this paper seeks to identify the determinants of household savings of the Black middle class, with reference to questionnaires and quantitative answers from the respondents in four of South Africa’s provinces. The key findings of the research indicate that the South African Black middle class is financially illiterate and not disciplined with regard to budgeting. They show a high dependency ratio, and the need for instant gratification. In addition, people are hindered by cultural norms that inhibit them from discussing theirSaving is critical for the economic development of a country and can insulate it from unwanted inflation and financial instability as a result of international exposure. South Africa is currently experiencing low savings rates and many South Africans have difficulty servicing their debts. Black Africans form the majority in South Africa and they are therefore of critical importance with regard to saving and this country’s ability to finance future projects. It can be argued that the White South African population is becoming older and will therefore begin to withdraw its savings. A literature review has been undertaken to distil the determinants of saving in general and to observe the applicability of these determinants to Black middle class South Africans. Therefore, this paper seeks to identify the determinants of household savings of the Black middle class, with reference to questionnaires and quantitative answers from the respondents in four of South Africa’s provinces. The key findings of the research indicate that the South African Black middle class is financially illiterate and not disciplined with regard to budgeting. They show a high dependency ratio, and the need for instant gratification. In addition, people are hindered by cultural norms that inhibit them from discussing their finances. These findings can be traced back to this class’s previous exclusion from the main economy. The recommended outcome of this paper indicates that the South African government should implement budgeting as part of the curriculum in primary and high schools. People leaving employment before retirement should not be allowed to cash out more than 50% of their pension fund, and the private sector should be involved in educating its employees with regard to budgeting and the benefits of saving, while creating an environment that facilitates access to financial providers. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted