Στο πρώτο κεφάλαιο, γίνεται μια παρουσίαση των Ο.Τ.Α., αναλύεται το άρθρο 102 του Συντάγματος και ο νέος Δημοτικός και Κοινοτικός Κώδικας (Ν.3463/2006). Το δεύτερο κεφάλαιο παρουσιάζει την οργάνωση των οικονομικών υπηρεσιών των Ο.Τ.Α., τις Συμπράξεις Δημοσίου-Ιδιωτικού Τομέα (Σ.Δ.Ι.Τ.) και την κατηγοριοποίηση τους. Κάνει μια μικρή αναφορά στις νέες τοπικές ευρωπαϊκές πολιτικές. Στο τρίτο κεφάλαιο, αναλύεται ο προϋπολογισμός στις επιχειρήσεις, η ιστορική εξέλιξή του, τα είδη του, η χρησιμότητά του, τα πλεονεκτήματά και τα μειονεκτήματά του. Στο τέταρτο κεφάλαιο εξετάζεται ο προϋπολογισμός στους Ο.Τ.Α. και διακρίνεται σε δύο υποκεφάλαια: Στο πρώτο υποκεφάλαιο αναλύονται οι βασικές έννοιες του προϋπολογισμού στους Ο.Τ.Α. μέσα από το δημόσιο λογιστικό σύστημά του. Στο δεύτερο υποκεφάλαιο εξετάζεται ο νέος τύπος προϋπολογισμού των Ο.Τ.Α. και το θεσμικό πλαίσιο. Στο πέμπτο κεφάλαιο αναλύεται η χρηματοοικονομική διοίκηση και διαχείριση των Ο.Τ.Α., η χρήση του διπλογραφικού συστήματος λογιστικής, το ισχύον σύστημα, οι λόγοι που οδηγούν στη μετάβαση από το δημόσιο λογιστικό στο διπλογραφικό λογιστικό σύστημα και τα πλεονεκτήματα της εφαρμογής του. Στο έκτο κεφάλαιο γίνεται η σύγκριση του προϋπολογισμών των επιχειρήσεων και των Ο.Τ.Α. και αναφέρονται οι ομοιότητες και οι διαφορές τους. Επίσης, προτείνεται η χρήση ορισμένων αριθμοδεικτών, που αναδεικνύουν την χρησιμότητα του προϋπολογισμού. Το έβδομο κεφάλαιο αποτελεί μια εμπειρική μελέτη, καθώς αναλύονται με διάφορους δείκτες, τα προϋπολογιστικά στοιχεία των δήμων Πατρέων, Ρίου, Μεσσάτιδας και Αιγίου, για τα έτη 2005-2006. Οι παραπάνω δήμοι έχουν πληθυσμό πάνω από δέκα χιλιάδες και σε αυτούς ανήκει και ο δήμος Δύμης. Ο τελευταίος εξαιρείται της ανάλυσης, γιατί δεν υπάρχουν στοιχεία για το 2005. Στο όγδοο κεφάλαιο παρουσιάζονται ορισμένα βασικά συμπεράσματα, τα οποία προκύπτουν από τα προηγούμενα κεφάλαια, και προτείνονται λύσεις σχετικά με την χρηματοοικονομική διαχείριση και διοίκηση των Ο.Τ.Α. και τον προϋπολογισμό τους. / ABSTRACT In the first unit, there is a presentation of Local authority, the analysis of the article 102 of the Constitution and the new Municipal and Community Code (N.3463/2006). The second unit presents economic services of Local authority and their organization, the Cooperation of Public-Private Sector and their types. There is a small report in new local European policies, too. In third unit, the budget in the enterprises, its historical development, its types, its usefulness, its advantages and disadvantages are analyzed. In fourth unit, there is the budget in Local authority and it is constituted of two sub-units: in first sub-unit, the basic significance of budget in Local authority through its public accountant system is analyzed. In second one the new type of budget in Local authority and the institutional frame is examined. The fifth unit includes the financing administration and management of Local authority, the use of double - writing accountant system, the reasons that lead to double - writing accountant system and the advantages of its application. In sixth unit there is the comparison of budgets in enterprises and in Local authority and, also, their resemblances and their differences. Also, the use of number indicators is proposed, which are useful in process of budget. The seventh unit is an empirical study and analysis, with various indicators, the elements of the budget of municipalities as Patras, Rio, Messatidas and Egio, in 2005-2006. These municipalities have over ten thousands population. Also, the municipality of Dymis belongs to this category, but there are no sufficient elements for 2005 and consequently it is excluded. In eighth unit basic conclusions are presented, as a result of the above analysis and they are proposed solutions for the financing management and administration of Local authority and their budgets.

Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2018-08-13T20:06:17Z No. of bitstreams: 2 Cleonice_Lopes-Flois.pdf: 1512768 bytes, checksum: 52933c9e28ebec6c35d76d851736a2d1 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-08-13T20:06:17Z (GMT). No. of bitstreams: 2 Cleonice_Lopes-Flois.pdf: 1512768 bytes, checksum: 52933c9e28ebec6c35d76d851736a2d1 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-03-01 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This dissertation approaches the identity displacements in the narratives Mulheres de Cinzas (2015) by the Mozambican author Mia Couto and Americanah (2014) by the Nigerian author Chimamanda Ngozi Adichie. Those post-colonial African literary works are analyzed by the comparative studies bias and aim to reflect about the subject and, specially, the female subject starting at the approach of subalternity, otherness and resistance. To analyze literary works such as Mulheres de Cinzas and Americanah, which inquiry and subvert hegemonic discourses, justify itself for being a point to access knowledge and change of mentality, contributing to end the danger of a single story, as Chimamanda Adichie stated. The reading of Adichie and Couto provides the access to the discourse of resistance and recognition of cultural differences and plural identity processes, because it enables the reader to be in touch with confrontations capable of producing identitary and cultural displacements through the most critical reading of the literary text, as proposed by comparative studies. The ways of narrating of Adichie and Couto present traces of resistance that are essential to the subversion of hegemonic discourses bringing up conceptual standards that go beyond cultural belonging, as traditionally imagined. By means of resistance of the characters, the double writing that permeates Adichie and Couto writing reveal itself by bringing up a reconceptualization of culture incorporated in a sense of ambivalence, which deterritorialization generates by generating hybrid cultures. That multiple writing instrumentalizes the language used by the authors, in order to make it a power tool. To give theoretical support to the literary analysis of the works and reflect on the themes contained in this study, I seek support in Stuart Hall (1996, 2001, 2008), Frantz Fanon (1979, 2008), Homi Bhabha (2005), Gayatri Spivak (1997), Ana Mafalda Leite (2003, 2012), Carmen Lucia Tindó Ribeiro Secco (2000), Walter Mignolo (2003), Michelle Perrot (2007, 2003), Anibal Quijano (1999, 2003), Nestor Garcia Canclini Thomas Bonnici (2000, 2011), William Edward Burghardt Du Bois (1989), Paul Gilroy (2003), Tomaz Tadeu Silva (2003), Gilles Deleuze; Félix Guattari (1995, 1996), Roland Barthes (1975, 1978, 1999, 2004, 2004a, 2005) among others. / Esta dissertação tem como tema o estudo dos deslocamentos identitários nas narrativas Mulheres de Cinzas (2015) do escritor moçambicano Mia Couto e Americanah (2014) da escritora nigeriana Chimamanda Ngozi Adichie. Estas obras da literatura africana pós-colonial são analisadas pelo viés dos estudos comparados e objetivam refletir sobre o sujeito e, especificamente, o sujeito feminino a partir da abordagem da subalternidade, da outridade e da resistência. Analisar obras literárias como Mulheres de Cinzas e Americanah, que questionam e subvertem discursos hegemônicos, se justifica por ser mais uma forma de acesso ao conhecimento e à mudança de mentalidade, o que contribui no combate aos perigos da história única, termo utilizado por Chimamanda Adichie. A leitura de Adichie e Couto e suas obras propicia o acesso ao discurso de resistência e reconhecimento de diferenças culturais e de processos identitários plurais, pois possibilita para o leitor enfrentamentos capazes de produzir deslocamentos identitários e culturais por meio da leitura mais crítica do texto literário, da maneira que propõem os estudos comparados. Os modos de narrar de Adichie e Couto apresentam traços de resistência essenciais para a subversão dos discursos hegemônicos de modo a trazer à tona padrões conceituais que vão além do pertencimento cultural como tradicionalmente imaginado. Por meio da resistência das personagens das obras, a escritura dupla que permeia a escrita de Adichie e Couto se mostra trazendo uma reconceitualização da cultura incorporada a um sentimento de ambivalência, que a desterritorialização gera engendrando culturas híbridas. Essa escritura múltipla instrumentaliza a linguagem utilizada pela autora e pelo autor, de modo a torná-la ferramenta de poder. Para dar suporte teórico à analise literária das obras e refletir sobre as temáticas contidas neste estudo, busquei respaldo em Stuart Hall (1996, 2001, 2008), Frantz Fanon (1979, 2008), Homi Bhabha (2005), Gayatri Spivak (1985, 2014), Ana Mafalda Leite (2003, 2012), Carmen Lucia Tindó Ribeiro Secco (2000), Walter Mignolo (2003), Michelle Perrot (2007, 2003), Anibal Quijano (1999, 2003), Nestor Garcia Canclini (1997), Thomas Bonnici (2000, 2011), William Edward Burghardt Du Bois (1989), Paul Gilroy (2003), Tomaz Tadeu Silva (2003), Gilles Deleuze; Félix Guattari (1995a, 1995b, 1996), Roland Barthes (1975, 1978, 1999, 2004, 2004a, 2005) entre outros.