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1
Lambert, Susan. "Managing lives, managing budgets : images of affordability". Thesis, Cardiff University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.364647.
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Bechberger, Elena K. "Regaining control of the social budgets : fiscal commitment and social insurance reform in France and Germany 1990-2005". Thesis, London School of Economics and Political Science (University of London), 2007. http://etheses.lse.ac.uk/2928/.
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Over the past two decades the corporatist-continental welfare states of France and Germany have come under strong budgetary stress. As social expenditure accounts for around half of public spending in both countries, its retrenchment has been prominent on the political agenda. However, governments seeking to contain social spending face the problem that due to the institutional characteristics of the countries' social insurance programmes, a large share of the social budget is pre-committed and largely outside their control. This study analyses how France and Germany have dealt with the strong pressures for retrenchment on the one hand, and high barriers for reform on the other between 1990 and 2005. By identifying systematic links between specific institutional commitment devices, cost-containment strategies and outcomes, it sheds light on the causal mechanisms behind the concept of path-dependency. It demonstrates that contrary to common perceptions, the de-facto degree of fiscal commitment in the French and German welfare states differs quite considerably between insurance sectors and individual schemes. These differences have a systematic effect on the degree to which the governments in both countries have regained influence over the determination of spending in these schemes and therefore over their social budgets. According to the 'old politics' of the welfare state tradition and fiscal institutionalism literature, the nationally distinct actor constellations with regard to corporatist relations and budgetary allocation processes in the two countries should lead to different reform developments. This study challenges these arguments and shows that the motives and influence of the identified actors are strongly mediated by sectoral institutions. This strengthens arguments for a closer combination of both 'new' and 'old' arguments in welfare reform research, as well as for a more differentiated, scheme-specific perspective in analysing path-dependent reform processes and institutional lock-in.
3
Matanga, Sive. "Determining budgeting skills of government social grant holders". Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/18454.
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The lack of budgeting skills in Government Social Grant recipients has significantly added to an inability in many of the grant recipients to address the existing poverty in their households. This situation has been exacerbated due to exploitation of social grant recipients by illegal money lenders charging excessively high interest rates trapping grant recipients in a vicious cycle of perpetuating debt. In remote rural areas poverty and lack of literacy and numeracy skills go hand in hand. Psycho-social and economic factors play a role in grant recipients’ poor budgeting and financial decision making skills, contributing to them falling into debt in the first place. Aggravating the situation is legislation that limits access to financial resources of those without employment, rendering illegal money lenders the financial entity providing finance by default. The research was conducted in a poor rural area around Tarkastad, Eastern Cape and sought to identify challenges caused by, amongst others, the lack of decent education, poverty and poor budgeting skills, all negatively influencing different social grant holders. Analysis of data from this qualitative study took place by means of a thematic classification against the background of a critical theoretical framework. The researcher believes that this study shed light on issues surrounding exploitation by illegal, unregistered money lenders and that the suggested recommendations, if implemented, may bring about a change in lending patterns and saving behaviour of communities in remote areas.
4
Gunnarsson, Sanna. "Local carbon budgets as a tool for sustainability transitions : Three emerging narratives of change and governance". Thesis, KTH, Urbana och regionala studier, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-298451.
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This study takes as a starting point that climate change must be seen as interrelated with other social, technological, political, and ecological challenges of our times, and that it is closely linked to the local arena of policy and planning. By this, the study is guided by the notion that sustainability transitions are needed to combat climate change. The aim of this study is to explore if and how local carbon budgets can be a tool for municipal governance in facilitating sustainability transitions. Through an analysis of narratives of change and modes of governing, the aim is pursued by studying how the local carbon budgets developed at the Climate Change Leadership node at Uppsala University approaches a framework for transition, and how these local carbon budgets have been received by municipal planning and policy actors in two case studies: Nyköping and Järfälla municipality. The study uses a qualitative case study approach with semi-structured interviews, document analysis and participatory observation as its methods. From the results and analysis, three narratives of change emerged: Tweak the system, Re-invent the system, and Shake the system. The three narratives suggest different pathways for sustainability transitions, as well as different approaches to local governance. In conclusion, the results of this study suggest that the local carbon budgets can be several different tools for sustainability transitions, and what kind of tool it becomes is dependent on what narratives of change and approach to local governance that shapes it. Finally, the study highlights the importance of using local carbon budgets to their full potential, allowing them to question, challenge and reimage what kind of change is needed and how it can come about, if more transformative sustainability transitions are to be reached.
5
Chang, Tina R. "Social behavior and activity budgets of captive mandrills (Mandrillus sphinx) : a comparison of a traditional exhibit and an ecologically representative habitat". Thesis, Georgia Institute of Technology, 1991. http://hdl.handle.net/1853/30988.
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Komarev, Iliya. "La place des budgets dans le dispositif de contrôle de gestion: une approche contingente". Phd thesis, Université Montesquieu - Bordeaux IV, 2007. http://tel.archives-ouvertes.fr/tel-00259505.
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La thèse vise à réétudier la place des budgets dans le contrôle de gestion compte tenu de l'utilisation croissante de nouveaux outils de planification et contrôle, souvent non comptables, comme les tableaux de bord. Un modèle explicatif est proposé et testé sur un échantillon d'entreprises françaises. Tout d'abord, une étude historique est réalisée pour permettre de comprendre dans quelles conditions le budget a été intégré dans les pratiques des entreprises et pourquoi se voit-il remplacé de nos jours par d'autres outils. Un modèle des relations structurelles reposant sur la théorie de la contingence et les théories comportementales est ensuite construit pour mettre en évidence les facteurs conduisant à la réduction de l'importance des budgets par rapport aux tableaux de bord. Le modèle permet d'expliquer aussi bien les pratiques qui reposent solidement sur les budgets, que celles qui les rejettent radicalement. Les résultats des tests statistiques corroborent la thèse de la place contingente des budgets dans le dispositif de contrôle de gestion. Cependant, cette contingence n'est pas linéaire. Dans les entreprises affichant les meilleures performances, l'action croissante des facteurs de contingence (l'incertitude de l'environnement, les stratégies de domination par la qualité, le style de leadership progressiste de la direction) ne provoque pas la baisse proportionnelle de l'importance des budgets par rapport aux tableaux de bord, ni la réduction proportionnelle de l'envergure du système budgétaire. Les actions parfois contradictoires des facteurs de contingence conduisent à une adaptation contingente sélective mieux traduite par un modèle systémique. En outre, les données montrent que même au plus fort de l'action des facteurs de contingence la « gestion sans budget » se révèle inefficace.
7
Joly, Iragaël. "L'allocation du temps au transport — De l'observation internationale des budgets-temps de transport aux modèles de durées". Phd thesis, Université Lumière - Lyon II, 2005. http://tel.archives-ouvertes.fr/tel-00087585.
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Les budgets-temps de transport sont réputés stables depuis plusieurs décennies. Etablie sur les travaux fondateurs de Zahavi, cette conjecture suppose que la moyenne par agglomération des temps quotidiens de transport est d'une durée invariable d'une heure. Cette stabilité suggère une gestion paradoxale des gains de temps à deux niveaux. Tout d'abord, au niveau urbain, les gains de vitesse n'ont pas été utilisés pour passer moins de temps dans les transports, mais pour aller plus loin. Ensuite, rapportées au comportement individuel d'allocation des temps, les gains de temps n'ont pas été consacrés à d'autres activités. La mise en cause progressive de cette conjecture nous conduit à une démarche en trois temps. Tout d'abord, la première partie redéfinit le sens de la proposition de Zahavi et précise la portée novatrice de sa vision des comportements de mobilité. Dans un second temps, notre comparaison internationale des budgets-temps de transport met l'accent sur l'articulation des espaces-temps offerts par la ville. Elle semble indiquer un réinvestissement et un probable surinvestissement des gains de temps en transport supplémentaire. Tous deux attirent l'attention sur les limites des politiques urbaines et des transports en matière de régulation des mobilités et du développement urbain. Le troisième temps traite de la substitution attendue entre les temps de transport et d'activités, qui soulève la question des relations entre les durées d'activités et celle de la représentation de la demande dérivée de transport. Notre analyse de la dimension temporelle de la mobilité individuelle soumet l'idée selon laquelle le choix du temps de transport relève à la fois du coût d'accès aux opportunités et de l'activité en soi. Un modèle microéconomique de l'allocation des temps aux activités est proposé afin d'intégrer le double rôle du temps de transport. Puis, un modèle de durées est appliqué aux budgets-temps de transport de Lyon. Il révèle l'influence d'attributs individuels, les relations avec les budgets-temps des autres activités et il caractérise la dynamique temporelle du processus de mobilité.
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Gash, Alexander, i n/a. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden". Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20061109.103403.
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The impact of population ageing on the social budgets of the future is a phenomenon confronting many of the world's wealthiest and most advanced nations. The impending retirement of the 'baby boomers' has raised concerns about the inadequacy of budgetary frameworks (both conceptual and real) to fulfil the financial commitments of demographically sensitive programs, namely old age pensions. Pension schemes represent, by far, the largest social welfare commitment of first world nations. Old age pensions are also demographically sensitive. Furthermore, pension systems play a crucial role in alleviating poverty, in recognising the previous contribution of an individual and in maintaining of the social and economic wellbeing of democratic polities. The financial stability of pension schemes and the ability of governments to meet future commitments will become significant issues of public policy as the pressures from population ageing intensify. Yet, committing resources, or budgeting, for longer-term pressures is an inherently problematic exercise both from an intellectual and a practical perspective. For long-term resourcing to be successful it requires perfect foresight and a level of political commitment that typically eludes most politicians and governments. Longer or medium-term budgetary pressures are often ignored or avoided until they impact on the immediate chances of either fiscal or electoral success. As such, societies face the prospect of looming financial burdens, but only have a box of short-term tools at their disposal and a limited body of scholarship to guide them through this ticking political 'time bomb'. This research tackles a significant omission in the existing literature on budgeting, public policy and social welfare, by proposing a conceptual framework for the anticipation, conceptualisation and analysis of future budget pressures. In doing so, it brings together analytical frameworks of government budgeting and social policy from a number of disciplinary areas and weaves them into a conceptual framework that allows for diagnostic and prescriptive analysis of budgetary pressures within a particular policy/spending area. The framework is also compatible with existing budgetary frameworks and decision-making processes. Through the analysis of the old age pension systems in Australia, Canada and Sweden this thesis makes an important contribution to the understanding of how demographic transition will impact on the future stability of pension schemes. The thesis contends that ageing populations will place significant pressure on each pillar of the pension system to meet its future financial commitments. This pressure will, in turn, have important implications for national budgetary processes and old age pension policy over the coming decades. In particular, governments will be required to implement a range of techniques that sit both within and beyond the traditional bounds of most budget processes. It will be imperative for researchers to explore the complexities and political possibilities of budget reform and to search for ways in which the longer-term needs of society can be adequately satisfied through the budget process.
9
Gash, Alexander. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden". Thesis, Griffith University, 2005. http://hdl.handle.net/10072/365858.
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The impact of population ageing on the social budgets of the future is a phenomenon confronting many of the world's wealthiest and most advanced nations. The impending retirement of the 'baby boomers' has raised concerns about the inadequacy of budgetary frameworks (both conceptual and real) to fulfil the financial commitments of demographically sensitive programs, namely old age pensions. Pension schemes represent, by far, the largest social welfare commitment of first world nations. Old age pensions are also demographically sensitive. Furthermore, pension systems play a crucial role in alleviating poverty, in recognising the previous contribution of an individual and in maintaining of the social and economic wellbeing of democratic polities. The financial stability of pension schemes and the ability of governments to meet future commitments will become significant issues of public policy as the pressures from population ageing intensify. Yet, committing resources, or budgeting, for longer-term pressures is an inherently problematic exercise both from an intellectual and a practical perspective. For long-term resourcing to be successful it requires perfect foresight and a level of political commitment that typically eludes most politicians and governments. Longer or medium-term budgetary pressures are often ignored or avoided until they impact on the immediate chances of either fiscal or electoral success. As such, societies face the prospect of looming financial burdens, but only have a box of short-term tools at their disposal and a limited body of scholarship to guide them through this ticking political 'time bomb'. This research tackles a significant omission in the existing literature on budgeting, public policy and social welfare, by proposing a conceptual framework for the anticipation, conceptualisation and analysis of future budget pressures. In doing so, it brings together analytical frameworks of government budgeting and social policy from a number of disciplinary areas and weaves them into a conceptual framework that allows for diagnostic and prescriptive analysis of budgetary pressures within a particular policy/spending area. The framework is also compatible with existing budgetary frameworks and decision-making processes. Through the analysis of the old age pension systems in Australia, Canada and Sweden this thesis makes an important contribution to the understanding of how demographic transition will impact on the future stability of pension schemes. The thesis contends that ageing populations will place significant pressure on each pillar of the pension system to meet its future financial commitments. This pressure will, in turn, have important implications for national budgetary processes and old age pension policy over the coming decades. In particular, governments will be required to implement a range of techniques that sit both within and beyond the traditional bounds of most budget processes. It will be imperative for researchers to explore the complexities and political possibilities of budget reform and to search for ways in which the longer-term needs of society can be adequately satisfied through the budget process.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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10
Villesèque-Dubus, Fabienne. "Systèmes budgétaires et identité organisationnelle". Habilitation à diriger des recherches, Université Montpellier II - Sciences et Techniques du Languedoc, 2010. http://tel.archives-ouvertes.fr/tel-00736568.
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Ce mémoire d'habilitation à diriger des recherches a pour objectif de souligner et de caractériser, au travers de nos travaux empiriques, l'adaptabilité des systèmes budgétaires, leur capacité à traduire l'identité de l'organisation, et par là de fournir des éléments d'explication à leur étonnante pérennité. En particulier, l'observation puis l'interprétation de ces rôles nous a conduite à identifier l'existence d'une dualité quant aux fonctions de l'outil, dualité qui s'exprime au travers de différentes rationalités traduites par l'outil. Le budget, s'il semble s'imposer dans la plupart des organisations comme l'un des instruments principaux de contrôle joue en effet un rôle important en matière sociale et politique. Sa mission organisationnelle serait double, d'une part destinée au contrôle des réalisations et des performances, et s'exprimant par la recherche d'une cohérence et d'une rationalité instrumentale, d'autre part orientée vers la recherche d'une cohérence sociale et politique. Celle-ci traduit le rôle joué par les systèmes budgétaires dans les processus de cohésion organisationnelle et d'intégration d'une part, dans les processus politiques et à visée externe d'autre part. Ce double aspect n'a cependant pas été observé comme le résultat de phénomènes de découplages stricts, fondés sur des décalages ou des contradictions entre l'utilisation pour le pilotage interne et celle pour les utilisateurs externes, mais comme un jeu de complémentarité entre modes d'utilisation et rationalités internes et externes. De façon générale, ce mémoire montre que loin d'être dépassé, le budget est non seulement très présent au travers des études de terrain réalisées, mais qu'il est aussi largement légitime dans les organisations, ne serait-ce que parce qu'il est le reflet de leur identité, mais aussi parce qu'il leur apporte la légitimité nécessaire à leur fonctionnement, leur pérennité et leur survie.
11
Lesnard, Laurent. "La place du travail et de la famille dans les emplois du temps". Versailles-St Quentin en Yvelines, 2004. http://www.theses.fr/2004VERS017S.
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Cette thèse analyse, à l'aide des enquêtes Emploi du Temps françaises de 1985-86 et 1998-99, l'équilibre temporel entre travail et famille issu des dernières transformations sociales : flexibilisation des horaires de travail, salarisation massive des femmes et généralisation subséquente des couples bi-actifs. Après une description inédite des formes temporelles du travail, réalisée à l'aide d'une variante des méthodes d'appariement optimal, et des inégalités sociales qui les traversent, sont dévoilés le temps familial et les inégalités de genre qui l'affectent. Enfin, il est démontré que le degré de synchronie des couples bi-actifs est lié à leur position sociale : aux meilleures positions sociales correspondent les couples les plus fusionnels mais aussi les moins investis temporellement avec leurs enfants ; les inégalités sociales face aux horaires de travail contrebalancent partiellement les inégalités de genre observées dans la familleThis thesis analyses the temporal balance between work and family resulting from recent social changes (worktime flexibilisation and the rise of dual-earners couples) through two French time-use surveys (1985-86 and 1998-99). An innovative description of individual and conjugal work time, derived from Optimal Matching Analysis, and of their social inequalities is proposed as well as a portrayal of family time and of its gender inequalities. It is finally demonstrated that the degree of synchronicity of dual-earner couples is proportional to their social position: the higher the more synchronous but also the more fusional and the less temporally invested in parental care. In the end, social inequalities in worktime counterbalance partially gender inequalities in family time
12
Henningsen, Sina [Verfasser]. "Essays on Employing Social and Spatial Contagion for Optimizing Marketing Decisions - Empirical Applications to the Prediction of Innovation Success and the Allocation of Marketing Budgets / Sina Henningsen". Kiel : Universitätsbibliothek Kiel, 2012. http://d-nb.info/1025255879/34.
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Křeček, Štěpán. "Komparace vývoje veřejných rozpočtů v jednotlivých politických cyklech od vzniku České republiky do roku 2015". Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206634.
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The paper provides a comprehensive overview of public budgets in the Czech Republic, focusing on government budgets. The thesis compares the development of fiscal policies in distinct political cycles in the modern era of the Czech Republic. This allows for the analysis of the influence of the fiscal policies on the development of distinct macroeconomic indicators which then makes possible the evaluation of the success of different approaches to budget making. The preparation of public budgets is a periodical activity which happens at all levels of public governance. Therefore, the paper thoroughly analyzes preceding budgets and attempts to reveal the errors make by our governments. A deductive method is used with these analyses and their comparisons to make the foundation for general principles which can be used for the improvement of the budget planning in the Czech Republic.
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Винниченко, Наталія Володимирівна, Наталья Владимировна Винниченко i Nataliia Volodymyrivna Vynnychenko. "Місцеві бюджети розвитку в системі інвестиційного забезпечення соціальної сфери". Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/51571.
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У дисертаційному дослідженні розглядаються теоретико-методичні засади та практичні положення, які в комплексі визначають концептуальні основи, ор-ганізаційно-економічні форми та фінансові механізми управління коштами міс-цевих бюджетів розвитку з метою підвищення ефективності інвестиційного за-безпечення соціальної сфери.The dissertation focuses on the theoretical, methodological and practical as-sumptions which predetermine the conceptual basics, organizational and economic forms, financial mechanisms of management of local budgets development to in-crease the effectiveness of the social sphere investment security.
15
Jafari, Kaveh, i Toni Vasilevski. "Budget eller Budgetlös Styrning : En studie mellan SEB och Svenska Handelsbanken". Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18902.
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Den senaste tiden har det skapats stora diskussioner kring användandet av budgetering. Manväljer mellan att använda sig av en budget- eller Budgetlös styrning. Man har delade åsikter påhur användandet påverkar de olika bankerna.En jämförelse mellan två banker har gjorts. En budgetlös och en budgetstyrd bank har valts för attfå en närmare analys och bild hur det går till i praktiken. Vi har utfört en närmare undersökningpå deras sätt att styra genom budget. Där vi besktiver de största skillnaderna samt varför de olikaföretagen använder sig av de olika sätten.Vårt resultat gav oss en bild på fördelar och nackdelar angående styrsätten inom bankvärlden. Vitrodde att det var en enkel sak att skifta från en budgetstyrd till ett budgetlöst system, men detvisade sig vara mycket komplicerad och svårare än vi hade tänkt oss. Undersökningen blevintressantare under intervjuerna, som då gav oss en djupare inblick i bankernas behov ochanledningen till det valda styrsystemet.Uppsatsnivå: C
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Scatena, Rosemeire. "A opacidade do financiamento da política de assistência social no ciclo orçamentário em governos locais: Algumas questões para o debate". Pontifícia Universidade Católica de São Paulo, 2006. https://tede2.pucsp.br/handle/handle/17820.
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This study has as main purpose to analyse how the budget works on financing the Social Assistance Policy in city governments, of the same region, based in the laws which determine the political content about Social Assistance from the Federal Constitution of 1988. The main argument is that the social assistant services demand has improved, the financial resources are defficient, and the city governments argue that they might not support these services by themselves. The real causes of the reducement of public financing on Social Assistance are hidden by a series of elements which has practical, conceptual, cultural and political nature. As basis, this work used the experimental examination of main instruments on public tax management planning, specifically in Social Assistance area at Campinas Metropolitan Region, from the analysis of the behaviorism and the allocated preferences on budget cycles on financing the Social Assistance at local governments. The results of this analysis pointed a lot of elements at the process of financing this policy that needed to be faced and surpassed to reach the consolidation of financing of Social Assistance at the same stage on other public social cut policies, pointing as a great challenge the joint of a new political culture which be able to embrace theoric, conceptual and technical qualification, and, also, the joint of the nature of these rights
Apoiado em marcos legais, que definem os conteúdos políticos da Assistência Social a partir da Constituição Federal de 1988, este trabalho tem como objeto de estudo identificar as condições pré-instaladas no campo do financiamento da Assistência Social em governos locais de uma mesma região para adesão ao SUAS, desenvolvendo o argumento de que os insuficientes recursos destinados ao financiamento da Política Pública de Assistência Social, não se reduzem apenas a incapacidade financeira dos municípios para atender ao aumento da demanda por serviços sócio-assistenciais. Um conjunto de elementos de natureza técnica, conceitual, cultural e política cercam o campo do financiamento público dessa política, obscurecendo os motivos concretos da minimilização dos recursos destinados a ela. Centrado nessa análise, este estudo baseia-se no exame empírico dos principais instrumentos de planejamento de gestão fiscal pública, particularmente os da área da Assistência Social em municípios da Região Metropolitana de Campinas, a partir de um grande eixo investigativo: o comportamento e as preferências alocativas no ciclo orçamentário do financiamento da Assistência Social em governos locais. Os resultados dessa investigação apontam para vários elementos presentes no processo de financiamentos dessa política, que precisam ser enfrentados e superados para se alcançar sua consolidação no mesmo patamar de prioridade que outras políticas públicas de corte social, colocando como o maior desafio, a incorporação de uma nova cultura política capaz de conciliar capacitação teórica, conceitual e técnica e da natureza desses direitos
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Berard, Emilie. "Rôle des instruments de gestion au sein des organisations : une approche sociomatérielle. Le cas de l'usage des comptes de résultat analytique et des budgets dans un hôpital public français". Phd thesis, Université Panthéon-Sorbonne - Paris I, 2013. http://tel.archives-ouvertes.fr/tel-00942475.
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Cette thèse traite du rôle des instruments de gestion dans les organisations : comment ils peuvent contribuer á l'évolution des pratiques. L'auteur étudie le cas d'un hôpital public français où ont été mis en œuvre des pôles d'activité médico-économiques, associés à des instruments de gestion (comptes de résultat et budget). Sur le plan théorique, l'auteur rappelle l'origine idéologique et les difficultés du modèle de gestion par pôle à l'hôpital. Ensuite, elle effectue une revue de littérature sur la manière dont les instruments de gestion ont été traités, à travers la littérature en sciences de gestion. Enfin, l'auteur adopte une perspective sociomatérielle comme cadre théorique pour interpréter le rôle des instruments dans les organisations. Selon cette perspective, les instruments sont indissociables et co-constitutifs du contexte matériel et social dans lequel ils sont mis en œuvre. A partir d'entretiens et d'observation des pratiques, l'auteur examine la manière dont les instruments sont produits et utilisés par les acteurs (équipe de direction et médecins chefs de pôle). Notamment, elle met en regard les usages canoniques que l'on peut attendre en lisant la littérature en contrôle de gestion ; les usages des instruments tels qu'ils sont annoncés par les acteurs ; et les usages tels qu'on peut les observer en pratique. Sur le plan des résultats, l'auteur illustre la portée interprétative du cadre. Elle montre que les instruments sont performés dans des assemblages sociomatériels : ils font l'objet d'usages très divers dans l'organisation. Et elle s'interroge sur l'origine et les formes de contrainte que peuvent exercer les instruments, avec la notion d'affordances
18
Madosky, Jessa. "Factors That Affect Harem Stability in a Feral Horse (Equus caballus) Population on Shackleford Banks island, NC". ScholarWorks@UNO, 2011. http://scholarworks.uno.edu/td/450.
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Mammal species often live in social groups, but the factors that promote group cohesion can be difficult to analyze due to the prevalence of strong group affiliations. Feral horses maintain stable harems of one or two males and several females, and harem stability is strongly related to individual fitness. Anecdotal evidence and an early study in the non-breeding season suggest that management of the Shackleford Banks island horses with immunocontraception reduces harem stability in the population, providing an opportunity to study the factors that influence harem stability. I investigated the effects of the immunocontraceptive PZP on harem stability during the breeding season and examined mare activity budgets and harassment rates to determine if these factors influence harem stability. I hypothesized that 1) immunocontraception would increase the rates at which mares changed harems during the breeding season 2) activity budgets of contracepted individuals would differ significantly from those of uncontracepted individuals, and 3) contracepted mares would experience greater levels of harassment associated with changing harems than uncontracepted mares. I found that the immunocontraceptive does increase harem changes during the breeding season. I also found that contracepted mares have different activity budgets than uncontracepted mares; as predicted, contracepted mares grazed less and moved more than uncontracepted controls. The factors that influence mare activity budgets included immunocontraception, harem stallion, number of individuals in the harem, number of mares in the harem and body condition of the mare, as well as some interactions between factors. I found that high harassment rates by both harem stallions and other mares in the harem are correlated with higher harem change rates and that contracepted mares are harassed more than uncontracepted mares. These results indicate that the immunocontraceptive does influence harem stability in this feral horse population, potentially through alterations in activity budgets and harassment rates.
19
Faustino, Christine Grutzmann. "Gasto em medicamentos por famílias com idosos no Brasil". Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/5/5137/tde-09112017-114037/.
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Introdução: com o crescimento da população idosa no Brasil, observa-se aumento da incidência e prevalência de doenças associadas ao envelhecimento, em especial, das doenças crônicas não-transmissíveis. O aumento do número de diagnósticos, por sua vez, implica o aumento na quantidade de medicamentos utilizados e no gasto de famílias com idosos com estes insumos. Objetivo: analisar os gastos em medicamentos e fatores associados ao perfil dos gastos em famílias com idosos no Brasil. Método: realizou-se estudo transversal por meio da análise dos dados da versão 2008-9 da Pesquisa de Orçamentos Familiares do Instituto Brasileiro de Geografia e Estatística e elaborou-se estatística descritiva e modelo de duas partes utilizando-se o software Stata versão 2011. A coleta de dados da POF abrangeu 55.970 domicílios, onde residiam 56.091 famílias, e ocorreu entre maio/2008 e maio/2009. Famílias que continham idosos foram agrupadas em três arranjos: famílias com um idoso como pessoa de referência, famílias com um casal de idosos e famílias com um idoso não considerado pessoa de referência. A variável de desfecho do modelo foi o gasto mensal per capita com medicamentos. Resultados: os três arranjos com idosos apresentaram frequências semelhantes de despesas monetárias e não monetárias em medicamentos, porém famílias com um 1 idoso considerado pessoa de referência e com um 1 casal de idosos declararam gasto em medicamentos maiores que famílias com um 1 idoso não considerado pessoa de referência. A despesa mensal per capita com medicamentos mais elevada em famílias com idosos mostrou associação significativa com residir nas regiões Centro-Oeste, Sudeste e Sul, ter pelo menos um 1 idoso com plano de saúde, ter pelo menos um 1 idoso recebendo benefício da previdência social e ter renda mensal no segundo, terceiro e quarto quartos de renda mensal per capita. A presença de crianças com menos de 5 anos de idade e a realização de despesa não- monetária se mostraram associadas ao menor gasto mensal com medicamentos per capita. Conclusão: famílias com um idoso não considerado pessoa de referência tiveram despesas mais baixas com medicamentos em comparação aos outros dois arranjos. A política de previdência social e a política de assistência farmacêutica contribuíram na redução dos gastos em medicamentos por mecanismos diferentesIntroduction: there is an increase in the incidence and prevalence of diseases associated with aging especially non-transmissible diseases because of the growth of the elderly population in Brazil. The increase in the number of diagnoses implies an increase in the number of prescribed medicines and out-of-pocket expenditures on medicines by families with elderly people. Objective: to analyse out-of-pocket expenditures on medicines and associated factors of families with older people in Brazil. Method: a cross-sectional study was performed by analysing the data of the Family Budgets Survey (FBS) of the Brazilian Institute of Geography and Statistic. Descriptive statistics and two-part model were developed with Stata software. The data collection from FBS covered 55,970 households, 56,091 families, and occurred between May 2008 and May 2009. Families containing elderly were grouped into three arrangements: families with one elderly person as a reference person, families with an elderly couple and families with one elderly person not considered a reference person. The outcome variable was monthly per capita expenditure on medicines. Results: the three arrangements presented similar frequencies of monetary and non-monetary expenses in medicines, however families with one elderly person considered a reference person and one elderly couple reported larger spending on medicines than families with one elderly person not considered a reference person. The higher monthly per capita expenditure on medicines in families with elderly people showed a significant association with residing in the Midwest, Southeast and South regions, having at least one elderly person with a health plan, having at least one elderly person receiving social security benefits and higher income per capita. The presence of children under 5 years of age and the presence of non-monetary expenditure were shown to be associated with lower monthly expenditure per capita. Conclusion: families with an elderly person not considered a reference person spent lower out-of-pocket expenditures on medicines. Social security and pharmaceutical assistance policy contributed to reduce out-of-pocket expenditure on medicines by families with elderly by different mechanisms
20
Sánchez, López Rosario. "El sindicato vertical: dimensión teórica y ámbito pragmático de una institución del franquismo. El ejemplo de Murcia". Doctoral thesis, Universidad de Murcia, 1999. http://hdl.handle.net/10803/10897.
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MOTIVACÓNEl papel predominante atribuido por los historiadores a la Organización Sindical Española (en adelante OSE) o Sindicato Vertical ha sido el de órgano de encuadramiento y represión de la mano de obra al servicio de la protección de los intereses de la burguesía industrial y de los propietarios agrícolas y , en última instancia, la contribución a la permanencia de un régimen político dictatorial.Las referencias a la institución en las obras sobre el Franquismo han motivado la elección de dicho objeto de análisis pues, aceptadas las anteriores premisas, la finalidad de esta investigación estriba en el estudio de los mecanismos de gestión de la OSE, los medios empleados, la maquinaria de poder desplegada, en suma, la estructura interna de la propia institución y su trayectoria histórica.HIPÓTESIS DE TRABAJOLa hipótesis del trabajo pretende ampliar la caracterización de la OSE por considerar reduccionista la limitación de sus funciones a un órgano institucional de clases de servicio , es decir, a un poder encuadrador.Así pues, a lo largo de la presente investigación se analizan las siguientes funciones:Asistencial, en conexión con ministerios y organismos oficiales con los que la OSE tuvo una relación de entidad subsidiaria.Social , promoviendo la unidad laboral, la quietud económica y el consenso al régimen.Política , ejerciendo la representatividad de los trabajadores que confería a la institución oficial la Democracia Orgánica.CONCLUSIONESEl primer aspecto a destacar es el sincretismo y la capacidad de adaptación del sindicato Vertical, su evolución y aptitud para el camuflaje en la dimensión teórica e ideológica.Desde 1960 tuvo que compatibilizar los componentes más rígidos de sus presupuestos nacionalsindicalistas, propios de la posguerra y la autarquía, con los instrumentos de la negociación colectiva, los enlaces sindicales, los congresos y órganos deliberantes y las relaciones con sindicatos europeos en el seno de la OIT.Sin embargo, la modernización puramente cosmética siguió conviviendo con la retórica de los vencedores del 18 de Julio.El segundo aspecto a constatar es que la función de encuadramiento y represión de la fuerza laboral, aún permaneciendo con capacidad de actuación , fue quedando subsumida desde los a-os cincuenta en las dos funciones que justificaron la inserción del Sindicato Vertical en el entramado institucional franquista: la asistencial, a través de la Vicesecretaría de Obras Sindicales y la social, a través de la Vicesecretaría de Ordenación Social.Por contraste, los Sindicatos de Rama eran simples estructuras orgánicas sobre el papel, que se constituyeron tardíamente y que remitían a los trabajadores a las vicesecretarías mencionadas para resolver cualquier cuestión.El tercer aspecto a plantear es el porqué de la perduración del verticalismo durante y después del franquismo, pues la institución se desmanteló en 1977.Si la OSE se hizo imprescindible se debió a que aunque institucionalmente dependiera de otras instancias (fundamentalmente el Ministerio de Trabajo) estaba donde había que estar para obtener poder de hecho, influencia social, económica y política : presente en Ayuntamientos y Diputaciones Provinciales, cerca de los Gobiernos Civiles y bien relacionada con la Iglesia y la Universidad.Al actuar como agencia de colocación para un abundante cuerpo de burocracia media y como espacio de promoción política para la alta burocracia (secretarios, delegados y letrados sindicales) la OSE se aseguró de que un cúmulo de intereses individuales y corporativos justificaran su persistencia temporal.Por último, cabe incidir en las huellas que dejó la OSE en la sociedad coetánea a través de dos ideas generalizadas sobre el funcionariado y la institución: que sus trámites eran lentos e ineficaces pero su capacidad gestora resultaba imprescindible, pues abarcaba gran cantidad de competencias referidas a la vida cotidiana y que era un nido de paniaguados al que muchos se acercaban para medrar, para buscar un sitio en la invertebrada sociedad civil del franquismo.Reasons The predominant role attributed by historians to the Spanish Union Organization (O.S.E.) or Vertical Union has been that of framing and repression organ of manpower to protect the interests of the industrial bourgeoisie and those of the landowners and, ultimately, the contribution to the permanency of a dictatorial regime.The references to the institution in the works on Franco's regime have motivated the election of this subject as, once the previous premises accepted, the purpose of this investigation rests in the study of the administration mechanisms of O.S.E., the means it used, the power mechanisms carried out, in short, the internal structure of this institution and its historical trajectory.Work hypothesis.The initial hypothesis of the work tries to enlarge the characterization of the O.S.E. as we consider that the limitation of its functions to a "institutional organ of classes of service", that is to say, to a framing power, is reductionist.Therefore, throughout the present investigation the following functions are analyzed: Welfare Function, in connection with ministries and official organisms with which the O.S.E. had a relation of subsidiary entity.Social Function, promoting the labour unity, the economic stillness and the consent to the regime.Political Function, exercising the representativeness of workers that conferred the Organic Democracy to the official union institution.Conclusions.The first aspect to highlight is the syncretism and adaptation ability of the Vertical Union, its evolution and aptitude for the camouflage in the theoretical or ideological dimension.Since 1960, the Vertical Union had to coordinate the most rigid components in their union national budgets, characteristic of the post-war period and the autarchy, with the instruments of the collective negotiation, the union connections, the congresses and deliberative organs and the relationships with European unions in the heart of O.I.T.However, the purely cosmetic modernization continued cohabiting with the rhetoric of the winners of July 18th.The second aspect to verify is that the labour force framing and repression functions, still having a performance capacity, was being integrated since the fifties in the two functions that justified the insertion of the vertical union in Franco's institutional network: the welfare function, through the vicesecretariat of Union Works, and the social one, through the vicesecretariat of Social Organization.On the contrary, the branch unions were simple organic structures on the paper that were constituted belatedly and which sent the workers to the vicesecretariats above mentioned to solve any question.The third aspect to outline is the reason why the Vertical Union lasted during Franco's regime and after it, as the institution was dismantled in 1977.If the O.S.E. became essential, it was due to the fact that although, institutionally, it depended on other instances (fundamentally on the Ministry of Work) it was where it was necessary to be to obtain the actual power, social, economic and politic influence: it was present in City Councils and Provincial Delegations, near the Civil Governments and well related to the Church and the University.As it worked as an employment agency for a great number of middle bureaucrats and as a way of political promotion for the high bureaucracy (secretaries, delegates and union lawyers) the O.S.E. made sure that a heap of particular and corporate interests justified its temporary persistence.Finally, it is necessary to underline the marks that the O.S.E left in the contemporary society through two widespread ideas on the civil servants and the institution: that its steps were slow and ineffective but its managing capacity was essential, because it embraced many daily life competences and that it was a nest of paniaguados where many people came closer to thrive, to look for a place in the spineless civil society of Franco'sregime..This term has not got a literal translation in English. Originally it means a person who is protected or favoured by a high position person (noble, bishop, etc.). In a figurative sense it is applied to people who are comfortably related to a post or institution where they do not have to work too much and from which they depend because of vested interests.
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Deniz, Mustafa. "Reforming The European Union Budget: A Social Constructivist Policy Approach". Phd thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/12612606/index.pdf.
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The budget of the European Union has accomplished a significant role for European integration in the history of the Union. However, it has not resulted into anticipated developments compatible with the Union&rsquos institutional policy reform process in the last decades. The budget has emerged as a consequence of path dependent developments in its historical progress, which has dragged the European Union to a critical stage. It is rather challenging for the Union now to sustain the current structure of the budget, since it exposes some disadvantages to continue with this structure in an enlarging and deepening Union. In spite of various reform proposals, there is no appropriate theoretical ground for the budgetary politics of the European Union to be channelled through strengthening the link between the Union and European citizens. This thesis attempts to approach the existing problems associated with expenditures and revenues of the current budget from the social constructive policy perspective, in line with the major question of &ldquo
how the budget can be made more socially constructive by utilizing expenditures and revenues?&rdquo
The study has three major objectives. Firstly, it presents a historical evolution of the European Union budget in order to explore path dependent developments inherent to its historical progress. Secondly, it offers a critical analysis on the expenditure and revenue sides of the budget. Thirdly, it introduces a social constructivist policy approach on this subject as an alternative to the most prevalent approach of fiscal federalism.
22
Upton, David R. "Implications of social value orientation and budget levels on group performance". [Bloomington, Ind.] : Indiana University, 2006. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3219889.
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Thesis (Ph.D.)--Indiana University, Kelley School of Business, 2006.Source: Dissertation Abstracts International, Volume: 67-06, Section: A, page: 2222. Advisers: Laureen Maines; Joseph Fisher. "Title from dissertation home page (viewed June 21, 2007)."
23
Ödman, Stella, i Sofia Lundgren. "Budget och/eller Rullande prognoser?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18918.
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Budgeten har länge kritiserats från olika håll för att budgetprocessen är tid- ochresurskrävande och för att den medför lite mervärde för företag. Dessutom blir budgetensnabbt inaktuell eftersom den inte tar hänsyn till dagens snabba omvärldsförändringar.Trots detta används den idag som ett centralt styr- och uppföljningsverktyg hos mångaföretag runt om i världen. På grund av att budgeten har ifrågasatts har rullande prognosersom ett alternativt styrmedel uppmärksammats mycket. Rullande prognoser ärfördelaktiga när det råder betydande osäkerhet i företagets omgivning och budgetendärför snabbt blir inaktuell. Dock finns det delade meningar om rullande prognoser rollsom styrverktyg. Vissa tycker att rullande prognoser helt borde ersätta budgeten medanandra hävdar att rullande prognoser istället kan fungera som ett komplement till den.Parker Hannifin är ett företag som har gått mot en kombination av budget och rullandeprognoser. Syftet med studien är att skapa förståelse för hur kombinationen rullandeprognoser och budget används i Parker Hannifin idag. Förståelsen används för attanalysera om rullande prognoser är ett alternativ eller kompletterande verktyg till budgetför Parker.Vi tillämpar följande metoder i vår uppsats: hermeneutisk förhållningssätt, kvalitativmetod, abduktiv ansats och som undersökningsmetod har vi använt oss av en fallstudie.Det empiriska materialet baseras på intervjuer.Slutsatserna av studien visar att både budget och rullande prognoser är nödvändiga ochkompletterande verktyg för företagets styrning. Budget och rullande prognoser var ochen för sig ger inte tillräckligt med information men båda tillsammans bildar ett godtagbartstyrsystem för hela verksamheten. Kombinationen av budget och rullande prognos kanförbättras hos Parker genom att koncentrera budgetprocessen till de mest betydelsefullaposterna, utveckla prognosverktyget samt skapa bättre kommunikation med säljbolagen.Uppsatsnivå: D
24
Calciolari, Ricardo Pires. "O orçamento da seguridade social e a efetividade dos direitos sociais". Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2138/tde-11112011-115426/.
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Atualmente, nos sistemas constitucionais modernos, a dignidade da pessoa humana encontra papel central, verdadeiro embasamento axiológico do sistema jurídico e pedra angular do Estado. No sistema jurídico brasileiro, os direitos sociais são parte importante dos direitos fundamentas, pois garantem a dignidade humana materialmente considerada. Para assegurar os direitos sociais relacionados à Seguridade Social, a Constituição de 88 estabeleceu um meio de custeio específico, as contribuições sociais. O motivo constitucional dessa exação é assegurar financeiramente os direitos sociais relativos à Seguridade Social. O tema adquire relevo quando consideramos que tal modelo de tributação diretamente relacionado com uma atividade estatal específica não encontra efetividade prática. A arrecadação a título de contribuições sociais, na prática, é destinada a finalidade diversa. Isso significa que a União institui tributos para um propósito, mas utiliza o montante arrecadado para finalidade diversa. Ademais, o orçamento da Seguridade Social no Brasil não é utilizado como meio de planejamento de intervenção da União na seara social. Sua principal finalidade seria a de estimar a arrecadação das contribuições sociais e vinculá-las a programas e ações na área específica da Seguridade Social. Contudo isso não ocorre. Dessa forma, os efeitos da inércia da União podem ser notados na atual crise de subjetivação dos direitos sociais e também afetam a dinâmica do federalismo brasileiro. Esses fatores causam o que chamamos de crise da orçamentação fiscal, diretamente relacionado com a crise de efetividade dos direitos sociais.Nowadays, in moderns constitutional systems, the human dignity is the axiological foundation of the whole legal system, justifying the States existence. In Brazilian legal system, the social rights are an import part of fundamental rights, since they enable the human dignity when materially considered. To assure these social rights, the Brazilian constitution establishes a specific social taxation, whose purpose is assuring the social rights related with Social Security. This subject is relevant, considering that the tribute has been linked to a definitive state activity, that however, does not absorb its collection to reach the end stated in its law of institution. That means that the federal government practices a purpose shunting line act, using the social taxation for objectives different from those that served as the reason for the approval of the law that created the tribute. Such perspective creates a state of perplexity in the society, since it is expected that the values collected by the Union revert to the activities that have justified them. Besides, the social budgeting in Brazil is not used as a way to plan the Unions intervention in social order. The fundamental paper of this budget should be collect the social taxation and plan the Unions intervention in social area, by programming actions and estimating financial possibilities. However, it does not happen. So, the effects of that non-intervention is notated in the difficulty in affirm social rights constitution assured. The result of the diverse use of social taxation can be notated in the actual format of fiscal federalism in Brazil, which is distinguished by the centralism and tension. These factors cause what we called social budgeting crisis, directly related with the social rights crisis.
25
HAUCHECORNE, PASCAL. "Le poids et les mesures des fonds publics et sociaux dans les economies regionales - le cas de la reunion". Paris 12, 2000. http://www.theses.fr/2000PA120064.
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Le travail a pour objectif d'explorer les methodes permettant de cerner la geographie de la dependance economique des regions francaises aux fonds publics et sociaux. Par le jeu des prelevements et des depenses, les budgets de l'etat et de la securite sociale sont a l'origine d'une redistribution des revenus entre regions riches et pauvres les transferts entre la metropole et la reunion sont evalues dans la premiere partie selon une methode permettant de prendre en compte l'ensemble des concepts relatifs a l'incidence des finances publiques elle analyse de maniere detaillee et exhaustive les mecanismes en oeuvre. Elle determine que l'ile beneficie de la solidarite nationale au meme titre que les autres regions francaises. Mais les specificites du budget de l'etat y induisent des surcouts et des mecanismes de redistribution sociale moins equitables que dans les regions metropolitaines la seconde partie s'attache a elaborer une methode de mesure du poids des fonds publics et sociaux dans la formation du revenu des menages les resultats obtenus sont discutables en valeur absolue, en raison des conventions de calcul sur lesquels ils reposent. Mais ils permettent de rendre compte de lageographie de ladependance directe et indirecte des regions francaises aux fonds publics et sociaux - la situation de bon nombre de regions francaises est proche de celle des dom. La lecture des travaux disponibles sur les rapports entre transferts publics et dependance economique regionale est inquietante pour les regions les plus dependantes les analyses menees en termes de mobilite et d'economies de rente suggerent que les transferts publics peuvent oberer la capacite d'un espace a se developper une economie regionale ne peut donc etre analysee au seul regard du niveau et de la dynamique de son systeme productif prive il devient necessaire de reintegrer et de prendre en compte l'importance de l'economie publique dans l'analyse economique regionale.
26
Alpman, Anil. "Consumer behavior, household production and shadow prices : applications to the allocation of time and to social interactions". Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01E045.
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Certaines ressources ne peuvent pas être échangées sur le marché mais elles peuvent être valorisées par les prix virtuels. Je dérive théoriquement 3 types de prix virtuels dont j'estime structurellement la valeur au niveau individuel afin d'analyser leurs effets sur le comportement et le bien-être des individus. J'apparie statistiquement les enquêtes Consumer Expenditure et American Time Use en utilisant une procédure d'appariement qui résout les faiblesses des procédures standards. Premièrement, j'estime le prix virtuel du temps qui nécessite des étapes permettant l'estimation d'une fonction d'utilité, qui dépend du temps et des biens marchands, que j'utilise comme une nouvelle mesure de bien-être. Les résultats montrent que la réallocation du temps a permis d'absorber 30% de l'effet néfaste de la Grande Récession. Je calcule ensuite le prix virtuel de 5 activités (produites par le consommateur), telles que le loisir et l'alimentation, afin d'estimer les élasticités des utilisations du temps (y compris l'offre de travail) et de la demande d'activité par rapport au revenu complet, au prix virtuel du temps, au prix virtuel des activités, au salaire, et au prix des biens marchands. Le troisième prix virtuel que j'aborde fournit le coût du sous-emploi/chômage en fonction de caractéristiques individuelles. Cela permet d'évaluer le coût d'opportunité des politiques d'emplois et de déterminer le niveau des allocations chômage. Finalement, je propose une reformulation de la théorie des normes sociales où j'analyse les déterminants de la désobéissance aux normes sociales ; et l'effet de la désobéissance sur les prix virtuels, le comportement individuel et, enfin, sur la croissanceMany resources cannot be exchanged and priced on the markets but they can be valued by shadow prices. In this thesis, I theoretically derive 3 kinds of shadow prices and structurally estimate them at the individual level to analyze their effects on the behavior and the welfare of individuals. I combine the consumer expenditure and the American time use surveys (2004-2012) using a statistical matching procedure that overcomes the shortcomings of standard procedures. I first estimate the shadow price of time, which involves several steps where a utility function is estimated as a proxy for a new kind of well-being measure that depends on the amounts of time and market goods: it is shown that the reallocation of the forgone market work hours absorbed 30% of the Great Recession's negative welfare impact. Then, I compute the shadow prices of 5 home-produced activities (e.g., leisure and food) to estimate the elasticities of the time allocation functions (including the labor supply) and the demand elasticities of the activities with respect to the full income, the shadow price of time, the shadow price of the activities, the wage rate, and the price of market goods. The third shadow price addressed in this thesis yields the costs of under/unemployment as a function of demographic characteristics, which is essential for evaluating the opportunity cost of unemployment policies and for setting the level of unemployment benefits. Finally, I propose a reformulation of the theory of social norms where I analyze the determinants of the disobedience level to social norms along the effects of the disobedience on shadow prices, individuals' behavior, and, eventually, on economic growth
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Ng, Kok Chuan. "The social discount rate : some implications of the budget- constrained opportunity cost approach". Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/26773.
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Chong, Keung Jeffrey. "Capital budgeting practice in Hong Kong /". Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18836252.
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Nilsson, Therese. "Med rätt stöd hade allting löst sig, eller? : Enhetschefers syn på de nedskärningar som sker inom LSS". Thesis, Malmö universitet, Malmö högskola, Institutionen för socialt arbete (SA), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-42235.
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Denna uppsats byggs på de besparingar som sker inom lagen om stöd och service åt vissa funktionshindrade. Lagen antogs för att förbättra levnadsvillkoren för personer med funktionsnedsättning, men även för att ge en möjlighet till självbestämmande och goda levnadsvillkor. Uppsatsen syftar till att ta reda på hur enhetschefer upplever sitt handlingsutrymme vid en budget-läggning men också hur man som enhetschef hanterar de konsekvenser som uppstår i en budget som minskar. Syftet ska uppnås med kvalitativa semistrukturerade intervjuer. Resultatet visar delade meningar i handlingsutrymmet men att man upplever att man som enhetschef upplever lite eller inget handlingsutrymme och att det är en stram budget som man har att arbeta efter. Nedskärningarna och konsekvenserna är att chefsstödet i många kommuner har blivit indraget, men man upplever också att arbetet blir påverkat. Detta eftersom man som chef inte har tid att utföra det kvalitetsarbete som skulle behövas och detta i sin tur leder till att brukaren inte får det denne har rätt till, såsom fritidsaktivitet.This essay is based on the savings that take place within the law on support and service for certain disabled people. The law was adopted to improve the living conditions of people with disabilities, but also to provide an opportunity for self-determination and good living conditions. The essay aims to find out how middle managers experience their room for maneuver when setting a budget, but also how unit manager handles the consequences that arise in a budget that is reduced. The purpose is to be achieved with qualitative semi-structured interviews. The results show divided opinions in the room for maneuver, but that you experience that as a unit manager you experience little or no room for maneuver and that it is a tight budget that you have to work according to. The cuts and consequences are that managerial support in many municipalities has been withdrawn, but it is also felt that the work is affected. This is because you as a manager do not have time to perform the quality work that would be needed and this in turn leads to the user not getting what he is entitled to, such as leisure activities.
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Prevo, Brian T. "A review of Social Security and Supplemental Security Income from a federal budget perspective". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2001. http://handle.dtic.mil/100.2/ADA389413.
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Malarkey, Robert Dennis. "THE INFLUENCE OF DIFFERENTLY FRAMED INFORMATION ON DECISION MAKING IN THE PUBLIC BUDGETING PROCESS: DOES BUDGET REFORM MEAN A DAMN?" VCU Scholars Compass, 2008. http://scholarscompass.vcu.edu/etd/700.
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Public budgeting has become a central artifact of American government the principal means for establishing and implementing policy. Modern public budgeting was introduced in the early Twentieth Century as an adaptation of objects of revenue and expenditure budgeting used in commercial businesses. Since then - over a hundred years - a series of budget reform movements have sought to overcome a major drawback to this model: the lack of a direct link between revenues and expenditures and any measure of the quality or quantity of public benefits derived from budget allocations. While a number of major budget reforms have come and gone (or came and stayed), that provided additional information on government activities linked to allocations, little research has been done to assess whether this new information has actually been used in the legislative budget decision making process, and if so, whether it influenced final budget decisions. Framing theory holds that information about a problem presented in different ways will be perceived as a different problem by decision-makers. Using framing theory as a theoretical basis, a laboratory experiment was conducted, where groups using budgets differently framed budget documents deliberated over an identical budget scenario. It was found that the nature of the debate did vary based on type of framed budget, but that the final allocations were not significantly different.This document was prepared using Microsoft WORD 2003
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Akagui, Roseli Yoko. "O orçamento da política municipal de assistência social como parte constitutiva do orçamento público do município de São Paulo". Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/17608.
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Previous issue date: 2012-10-30The 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
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Nguyen, Tan Hon Véronique. "DEBATS ET CONFLITS LORS DE L'ELABORATION DU BUDGET". Phd thesis, HEC, 2008. http://tel.archives-ouvertes.fr/tel-00472470.
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Dans cette recherche, nous avons cherché à étudier les phénomènes de débats et de conflits lors de l'élaboration du budget de manière qualitative et quantitative, afin d'enrichir la littérature sur les conditions propices à la performance du processus budgétaire et sur la valeur des conflits pour la performance organisationnelle. Les instruments de mesure élaborés, les relations testées, les verbatim recueillis permettent de conclure que la performance du processus budgétaire est davantage influencée par les facteurs favorables à la résolution constructive des oppositions (vision commune, but supérieur commun, volonté de coopérer, croyance en la possibilité de résolution), tels qu'ils sont proposés par la littérature sur le conflit, que par le niveau intrinsèque de débat ou de conflit. Au niveau des retombées pratiques de la thèse, il paraît donc peu souhaitable, pour les managers, d'avoir des débats ou même des conflits s'ils ne se sont assurés, au préalable, que les facteurs de cohésion, favorables à la résolution constructive des oppositions sont réunis. Contrairement à la vision hiérarchique du processus budgétaire, nos résultats indiquent aussi que les débats entre pairs ou les conflits entre pairs sont les interactions les plus efficaces pour élaborer le budget. Notre travail met ainsi en évidence l'importance des facteurs informels de cohésion ainsi que le savoir-faire managérial dans l'animation d'équipe pour remédier à certaines limites des outils formels de contrôle, en particulier du budget, tels qu'ils ont pu être relevés dans la littérature.
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Guilherme, Rosilaine Coradini. "ORÇAMENTO PARTICIPATIVO E POLÍTICAS SOCIAIS: UM INVENTÁRIO DAS CORRELAÇÕES NA EXPERIÊNCIA DE SANTA MARIA - RS". Universidade Catolica de Pelotas, 2009. http://tede.ucpel.edu.br:8080/jspui/handle/tede/62.
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Previous issue date: 2009-03-31This dissertation includes the analysis of correlations between novel participative budget and social policies, from the case study of the municipality of Santa Maria-RS, identifying what are the implications of participatory practice on the allocation of budgetary resources and implementation of health policies, housing, education and welfare in the period 1997 to 2008. Initially, the study provides a theoretical ownership, producing significant reflections, especially on the categories democracy, participatory budgeting, social policies and budget. In this scope, it is a pluralistic dialogue between analytical aspects, interpret seeking to establish relations and draw conclusions for speeches. Thus, research in this dissertation guides prepared in the hermeneutic-dialectic method, supporting the method is methodologically called "case study" approach and covers the interaction between the qualitative and quantitative inputs. In the process of research, data collection took place through the reunion of contemporary primary documents related to the budgeting process and practice of participatory budgeting that occurred in the municipality. In the design of participatory practice, focuses on the analysis of the evolution of decision making, with attention to the institutions of participation involving the criteria and methodology for the distribution of budget resources, and also the data of the investments involved and the implementation of the demands from participation of each cycle. For the budget analysis is used to design laws, the laws and the Annual Balance Sheet Management in order to relate the changes in allocation and implementation of social policies with the kinds of institutional practices adopted in the process of drafting the budget. Absolutely spot, focuses on the production of an inventory of the correlations in the experiment of the municipality of Santa Maria, trying to establish a critical-analytical assessment of the results of this process with a view to construction of references, both for public management and for future studies involving other localities in a regional or national
Esta dissertação comporta a inédita análise das correlações entre orçamento participativo e políticas sociais, a partir do estudo de caso do município de Santa Maria-RS, identificando quais são as repercussões da prática participativa sobre a alocação dos recursos orçamentários e a execução das políticas de saúde, habitação, educação e assistência social no período de 1997 a 2008. Inicialmente, o estudo propicia a apropriação teórica, produzindo significativas reflexões, especialmente sobre as categorias democracia, orçamento participativo, políticas sociais e orçamento público. Neste escopo, estabelece-se um plural diálogo entre algumas vertentes analíticas, buscando interpretar, estabelecer relações e extrair conclusões dos discursos proferidos. Deste modo, a pesquisa disposta nesta dissertação orienta-se no método hermenêutico-dialético, amparando-se metodologicamente na modalidade denominada estudo de caso e na abordagem que compreende a interação entre os aportes qualitativos e quantitativos. No processo de pesquisa, a coleta dos dados se realizou por meio da reunião de documentos contemporâneos primários relacionados ao processo orçamentário e à prática do orçamento participativo ocorridos no município. No delineamento da prática participativa, centra-se na análise da evolução do processo decisório, com atenção às instituições de participação que envolvem os critérios e metodologia para a distribuição dos recursos orçamentários e, também, os dados dos investimentos empenhados e da execução das demandas oriundas de cada ciclo participativo. Para a análise orçamentária utilizam-se os Projetos de Leis, as Leis Anuais e os Balanços de Gestão, a fim de relacionar as variações da alocação e execução das políticas sociais com os tipos de práticas institucionais adotadas no processo decisório de elaboração do orçamento público. De maneira pontual, centra-se na produção de um inventário das correlações na experiência do município de Santa Maria, buscando instituir um balanço crítico-analítico dos resultados desse processo, com vistas à construção de referências, tanto para a gestão pública como para futuros estudos envolvendo outras localidades em nível regional ou nacional
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Edler, Johanna, i Sara Kempe. "Komparativ studie av budget i offentlig och privat sektor". Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17177.
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Denna uppsats behandlar ämnet budgetslack samt olika faktorers påverkan inom tre skildaverksamheter. Budgetslack är vanligt förekommande inom de flesta verksamheter och sessom ett problem som minskar verksamheters konkurrenskraft. Det råder dock delademeningar om vilka faktorer som ökar respektive minskar existensen av slack samtförekommande studier som motsäger varandra. Vi ansåg därför att det vore intressant attstudera ämnet närmare och valde att fördjupa oss i hur faktorerna budgetstyrning,företagsmiljö, agerande i eget intresse, informationsasymmetri, deltagandegrad ibudgetförhandlingen samt budgetmålens inverkan samverkar. Utifrån vår empiriska dataupprättade vi en egen modell som visar hur dessa faktorer påverkade förekomsten av slackinom de tre olika verksamheterna.Syftet med denna uppsats är att förstå hur olika faktorers påverkan på budgetslack skiljer sigåt mellan olika verksamheter. Vidare syftar studien till att presentera existerande attitydersamt förekomsten av budgetslack.Resultatet av vår studie visade att olika faktorers påverkan på budgetslack skiljer sig åtberoende på vilken typ av verksamhet det gäller. Vi identifierade slack av något slag inomåtminstone två verksamheter men inte några förebyggande åtgärder. Detta kan i det ena falletbero på att slack inte ansågs existera och i det andra på att det inte var något somprioriterades. Utöver de påverkande faktorer som nämndes i teorin har vi även identifierat enhög kostnadskontroll som en åtgärdande faktor av slack. Vidare har vi i denna studie sett attslack inte nödvändigtvis måste vara något dåligt då det bland annat bidrar till en högarbetstillfredsställelse och ansvarskänsla hos personalen vilket i sin tur minskar förekomstenav det så kallade ”dåliga” slacket.Program: Civilekonomprogrammet
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Coeugnet, Stéphanie. "La pression temporelle dans les environnements dynamiques : le cas de la conduite automobile". Phd thesis, Université de Valenciennes et du Hainaut-Cambresis, 2011. http://tel.archives-ouvertes.fr/tel-00651328.
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La pression temporelle est souvent considérée comme une caractéristique majeure des sociétés modernes mais, paradoxalement, elle a été assez peu étudiée en situations écologiques et, notamment, dans le cadre de la conduite automobile. Cette dernière est souvent désignée comme une tâche secondaire qui se révèle pourtant centrale dans la réalisation de différentes activités professionnelles. Ce travail de thèse centré sur la pression temporelle au volant est exploratoire et s'appuie sur différentes approches : questionnaires, entretiens, enquêtes de terrain, suivi d'activité, et expérimentations en laboratoire. Nos données corroborent l'idée selon laquelle la pression temporelle a des effets délétères sur le comportement routier. Nous montrons également qu'elle peut être source d'émotions négatives mais, chez certains conducteurs, elle ne dégrade pas voire amplifie les émotions positives, en particulier le plaisir de conduire. Les effets de la pression temporelle sur l'impatience et sur l'empathie sont également abordés. Enfin, nos données montrent aussi que la pression temporelle modifie, au moins en partie, les estimations de vitesses et la perception du temps. Nous concluons de ce travail que la pression temporelle est de nature subjective et qu'elle possède une composante cognitive et une composante émotionnelle.
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Nakhata, Chinintorn. "Essays on Consumer's Psychological and Behavioral Responses toward Social Coupons". Scholar Commons, 2014. https://scholarcommons.usf.edu/etd/5282.
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Traditional economic theory suggests that consumers are likely to prepay for a product/ service that appears to be heavily discounted. However, in reality, many consumers do not think and act to achieve that goal. This is evident in consumer's psychological and behavioral responses toward a new type of price promotion, namely social coupons (SCs) (i.e., online coupons that offer consumers a substantial discount with a long redemption period when they prepay for a retailer's products/services). Such responses generate vital impacts not only on consumers themselves in terms of saving maximization but also on service retailers (e.g., sit-down dining restaurants) and SC providers (e.g., Groupon and LivingSocial) in terms of revenue maximization generated from offering SC campaigns. This dissertation aims to provide insights to the literature in price promotions, specifically SCs. Guided by mental accounting theory (i.e., consumers open a mental account when costs are incurred and close a mental account when benefits are received), this dissertation is structured in the form of two separate empirical essays. While Essay 1, "Prepaying Less is Preferable to Saving More: The Role of Pain of Prepayment Aversion in Social Coupon Purchasing Decision", focuses on opening a SC mental account (i.e., cost incurred), Essay 2, "Superfluous Spending: The Role of Neglected Mental Budget Depletion in Spending Decision when Redeeming Social Coupons", focuses on closing a SC mental account (i.e., benefit received).
Essay 1 explored why consumers purchase SCs featuring a low-implausible face value (i.e., a face value that is lower than the normal price range expected by consumers for a particular type of service)? Findings across five experiments revealed that consumers' likelihood of purchasing SCs featuring a low-implausible (vs. plausible) face value was greater when a coupon price for SCs featuring a low-implausible face value was lower than willingness-to-prepay for a SC (WTPP-SC), while a coupon price for SCs featuring a plausible face value was higher than WTPP-SC. Furthermore, consumers' likelihood of purchasing SCs featuring a low-implausible face value was greater when a coupon price was lower (vs. higher) than WTPP-SC. Pain of prepayment (i.e., the disutility/imputed cost, painful feeling, generated from the thought of prepaying amount of money required for a SC) aversion was an underlying process. That is, consumers experienced greater pain of prepayment when a coupon price was higher (vs. lower) than WTPP-SC. Pain of prepayment, in turns, negatively influenced consumers' likelihood of purchasing SCs featuring a low-implausible face value. Moreover, consumers' likelihood of purchasing such SCs was greater when time pressure was present (vs. absent) and when semantic cues were abstract (vs. concrete). Finally, when being exposed to multiple SC deals for the same service, which vary in terms of face value plausibility (Option 1: low-implausible face value vs. Option 2: plausible face value), consumers were more likely to choose a SC deal featuring a low-implausible face value (Option 1) when a coupon price for a SC deal featuring a low-implausible face value was lower than WTPP-SC but a coupon price for a SC deal featuring a plausible face value (Option 2) was higher than WTPP-SC. In contrast, when coupon prices for both SC deal options were lower than WTPP-SC, consumers were more likely to choose a SC deal featuring a plausible face value (Option 2).
Essay 2 explored why consumers spend a great additional amount of money beyond a SC face value? Findings across three experiments revealed that the amount of money spent beyond a SC face value was greater when consumers redeem SCs featuring a low-implausible (vs. plausible) face value. Neglected mental budget depletion (i.e., the instance in which consumers neglect the fact that the budget assigned to a particular SC mental account as a spending self-control is already depleted) was an underlying process. That is, consumers had a greater tendency to neglect mental budget depletion when redeeming SCs featuring a low-implausible (vs. plausible) face value. Neglected mental budget depletion, in turns, positively influenced the amount of money spent beyond a SC face value. Furthermore, concrete (vs. abstract) semantic cues and far (vs. near) distance between purchasing and redeeming a SC intensified neglected mental budget depletion effect, which in turns, increased the amount of money spent beyond a SC face value when redeeming SCs featuring a low-implausible face value.
In conclusion, this dissertation provides theoretical insights on consumers' psychological responses, and their behavioral responses toward SCs during two SC stages, which results in sub-optimal SC decision-makings: (1) purchasing SCs featuring a low-implausible face value (Essay 1); and (2) spending additional money beyond a SC face value when redeeming SCs at a service retailer (Essay 2). The empirical findings across two essays add to the growing body of the literature in price promotions, specifically SCs. This dissertation also provides managerial insights regarding how managers can design and strategically implement SC campaigns that can maximize the number of SC being purchased and the great amount of money consumers spend beyond a SC face value when they redeem a SC at a service retailer.
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Bruce, Karin Brandão. "Entre os limites da cultura política e o fortalecimento da sociedade civil : o processo do orçamento participativo no município de Cariacica". Universidade Federal do Espírito Santo, 2007. http://repositorio.ufes.br/handle/10/6501.
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Previous issue date: 2007-06-29Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
No Brasil o orçamento participativo tem se destacado entre as práticas de gestão participativa que surgiram no final dos anos 70, durante o movimento pela redemocratização do país. Apesar de existir uma agenda comum entre estas práticas (conselhos, fóruns, câmaras setoriais, etc), buscando essencialmente aumentar a participação da sociedade no processo decisório, o orçamento participativo inova porque a participação popular começa por uma área extremamente sensível: o orçamento. Porque é através do orçamento que muitas prefeituras mantêm as antigas relações clientelistas, devolvendo os favores oferecidos durantes as campanhas eleitorais. Assim, mudar as decisões relativas ao orçamento municipal das mãos do executivo é uma iniciativa que exige, no mínimo, vontade política do governante. A presente dissertação consiste em um estudo aprofundado sobre o processo de Orçamento Participativo no município de Cariacica (ES), envolvendo os seus dois anos de implantação, 2005 e 2006. O estudo analisa o processo de construção, implementação e avaliação da experiência, além de descrever todo o ciclo metodológico do orçamento participativo. A pesquisa verifica ainda a tradição associativa do município, analisando a participação política dos moradores e do movimento popular, representado formalmente pela Federação das Associações dos Moradores de Cariacica (FAMOC). Para tanto, os dados foram coletados através da observação, pesquisa documental, entrevistas com lideranças locais e a realização de um grupo focal com os membros do conselho do orçamento participativo (COP). Os dados foram analisados através do método crítico-dialético que permite conhecer as mediações e as contradições que envolvem o processo. A experiência de Cariacica (ES) revelou que, embora o orçamento participativo tenha trazido um potencial de maior participação popular nas decisões políticas do município e, por conta disso, tenha se tornado um espaço onde os setores historicamente excluídos da sociedade podem defender cotidianamente os seus interesses de forma autônoma e esclarecida, a participação que historicamente se desenvolveu no nosso país traz uma série de limites que dificultam a consolidação desse instrumento como um lócus onde se podem manifestar possíveis movimentos de contra-hegemonia. Dessa maneira, o orçamento participativo não é composto de forma unitária, homogênea sem conflitos, ao contrário, ele está inserido num campo de disputa de interesses numa constante correlação de forças entre o Estado e a sociedade civil.
In Brazil, the participative budget has been highlighted among the practices of participative management that emerged in the late 70 s during the movement for re-democratization of the country. In spite of the fact that there is a common agenda among these practices (councils, forums, sector chambers, etc) essentially aiming at the increase of the society participation in the decisive process, the participative budget renews because the popular participation starts through an area extremely sensitive: the budget. Because it is through the budget that many City Halls have kept the old client relations giving back the favors offered during the election campaigns. Thus, changing the decisions related to the city budgets from the hands of the executive power is an initiative that demands at least, the governor s political willingness. The present paper consists in a deepened study about the process of Participative Budget in the city of Cariacica (ES) involving its two years of implementation, 2005, 2006. The study analyses the process of construction, implementation and assessment of the experience besides describing all the methodological cycle of participative budget. The research still verifies the association tradition of the city analyzing the residents political participation and popular movement represented by the Federation of the Residents Associations of Cariacica (FAMOC). For this reason, the data were collected through observation, documental research, interviews with local leaderships and the performance of a focal group with the members of participative budget council (COP). The data were analyzed through a critical-dialectic method which makes possible to perceive the mediations and contradictions which involve this process. The experience in Cariacica (ES) has shown that, although the participative budget have brought a potential of a greater popular participation in the political decisions of the city and consequently it has become a space where the sectors historically excluded in the society can daily defend their interests in an autonomous and clarified way, the participation that historically developed in our country brings a series of limits which make it difficult the consolidation of this instrument as a locus where possible movements of counter-hegemony may be manifested. Hence, the participative budget is not composed by a unique, homogenous non-conflict form. On the contrary, it is inserted in a battle field of interests in a constant correlation of powers between the State and civil society.
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Lacy, Kathryn. "Measuring Empowerment and Social Inclusion in Favela Upgrading Belo Horizonte, Brazil". ScholarWorks@UNO, 2010. http://scholarworks.uno.edu/td/1145.
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The Inter American Development Bank describes Brazil's orçamento participativo (OP) or participatory budgeting process as "an instrument of empowerment and social inclusion" implemented by the Worker's Party to foster the "efficient and democratic allocation of resources and citizen involvement in the planning and management of their localities" (Serageldin, 2005: 4). Although the Inter American Development Bank refers to the OP as an empowering process it provides no formal framework for measuring the level of empowerment experienced by the participants. Three factors are necessary for social inclusion and empowerment; 1) spatial integration, 2) decision making power and 3) the creation of empowered, organized citizen groups. By outlining the steps of empowerment and social inclusion, this thesis provides a framework of measurement specific to the OP process and its use in favela upgrading. This evaluation can be used by government and international non-profits that require participation and empowering processes for the provision of funds.
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Li, Yuxin. "L'influence de l'origine sociale et culturelle dans le rapport au temps didactique et à l'organisation de l'étude : le cas des étudiants français, chinois". Thesis, Aix-Marseille, 2019. http://www.theses.fr/2019AIXM0425.
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La globalisation de l’économie entraîne non seulement la mobilité internationale des étudiants, mais aussi la complexification de l’ascension et de la reproduction sociales. Un système éducatif permettant une grande mobilité sociale, notamment ascendante, permet une circulation de la production des connaissances et des ressources financières, de pouvoir, et de prestige. Cette recherche vise à étudier l’influence sociale et culturelle dans l’organisation du travail des étudiants français et chinois en France, et à rechercher si les manières de travailler diffèrent en fonction des établissements et des nationalités. Pour permettre de comprendre le rythme des activités des étudiants, son impact sur leur scolarité, le questionnaire et l’observation ont constitué des méthodes complémentaires dans l’enquête sur le terrain. Les données quantitatives et qualitatives ainsi obtenues permettent la mise en lumière des diverses façons dont les 1573 étudiants interrogés organisent de manière différenciée leur temps, et notamment leur temps consacré à l’étude. Les étudiants d’une même origine culturelle peuvent présenter des similitudes dans leurs comportements d’apprentissage et d’étude. La thèse examine l’influence sur les étudiants poursuivant leurs études en France de leur affiliation antérieure au système éducatif spécifique de leur pays, aux normes et représentations culturelles qui lui sont propres. Les principaux facteurs influant sur le temps de travail personnel et les méthodes de travail des étudiants que la thèse étudie, relèvent des institutions, des filières, et des nationalitésThe globalization of the economy not only leads to the international mobility of students, but also to the complexification of social ascension and social reproduction An educational system allowing a great social mobility, in particular possible ascending channels, would enable a circulation for the production of the knowledge, financial resources, power, prestige, and talent. This research aims to study the social and cultural influence in the work organization of French and Chinese students in France, and to find out if the ways of working differ according to institutions and nationalities. To help understand the pace of student activity, its impact on schooling, questionnaire and observation were complementary methods in the field survey. The quantitative and qualitative data thus obtained make it possible to highlight the various ways in which the 1,573 students surveyed organize their time in a different way, and in particular their time devoted to the study. Students from the same cultural background may have similarities in their learning and learning behaviors. The thesis examines the influence on students pursuing their studies in France of their previous affiliation to the specific educational system of their country, the norms and cultural representations that are specific to it. The main factors influencing the personal working time and working methods of the students that the thesis studies are institutions, sectors, and nationalities
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Lankester-Campos, Valerie Ann. "Political budget cycles in Latin America : fiscal policy effectiveness or regulated markets?" Thesis, University of Essex, 2017. http://repository.essex.ac.uk/19465/.
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Within the Political Budget Cycle theory (PBC), it is well known that reelection-seeking incumbents have incentives to manipulate economic outcomes through fiscal policy. However, there is no research to asses the conditions under which manipulating taxes and spending effectively serve those interests of political survival. In our first chapter, we argue that the incentives to do so will depend on the extent to which output can be effectively affected in the short-run. Our theory suggests that politicians follow such strategy with different degrees of information, and shows why some incumbent presidents have been more successful in manipulating the fiscal policy than others using a sample of 13 Latin American countries between 1980 and 2005. Our second chapter estimates the macroeconomic effects of exogenous fiscal policy shocks with a three variable Structural Vector Autoregression (SVAR) model. Our sample country is Costa Rica, for which there is no literature on the topic. Using quarterly data from 1991 until 2009, we found a negative and small impact of fiscal policy on output, while a small positive of revenue. Based on these results, we decided to test the existence of an indirect tool the incumbent may still have through the regulated price industries. Our theory suggests that a regulator-agency will choose the price which maximizes the political support for the incumbent government-regulator. We provide evidence with monthly data from 1986 until 2014, from a wider regulated market: Costa Rica. We also provide insights on the effect of elections on gasoline prices (as a proxy for regulated markets) for a a panel of ten Latin American countries of annual data from 2001-2012. And we contribute to the literature by proposing a non parametric approach describing the relationship between prices in regulated markets and election timing.
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Palmer, Django. "Estimating the LES demand system using Finnish household budget survey data". Thesis, Uppsala universitet, Statistiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-376293.
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Senninger, Julia Thérèse. "Nudge to budge - social marketing in restaurants : A pilot study in Sweden". Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260098.
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The aim of this research was to conduct a pilot study to identify if increased written communication at restaurants would affect customer and staff awareness of the restaurant’s sustainability efforts. By using before-after questionnaires among employees and customers possible changes among the two stakeholder groups be recorded. As the restaurants had recently joined the new network Sustainable Restaurants in Sweden, the effect of this collaboration on their CSR efforts and communication was evaluated through semi-structured interviews with the restaurant representatives. Social marketing was the underlying theory for this study, with focus on opportunity and ability. The restaurants communication efforts were identified as nudges. The study showed that collaborating in order to start communicating can prove to be an effective support mechanism. Increased communication proved to have somewhat an effect on customer awareness and staff awareness. Increased awareness amongst all actors of the food chain is a necessary step for a sustainable future.
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Miroir-Lair, Isabelle. "L'évolution de la pratique du budget comme outil de communication financière". Phd thesis, Conservatoire national des arts et metiers - CNAM, 2012. http://tel.archives-ouvertes.fr/tel-00736509.
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Cette thèse a pour objet, d'une part, de décrire les pratiques du budget quand l'outil est utilisé dans un rôle de communication financière, et d'autre part, d'observer si, dans ce cadre-là, il conserve ses fonctions de gestion interne de l'organisation. Au travers d'une enquête qualitative menée auprès de dix-huit groupes français, puis d'une enquête quantitative auprès de 53 sociétés du SBF 250, nous avons étudié les principales caractéristiques du budget dans un rôle de communication financière.Nous avons montré que les pratiques du processus budgétaire étaient modifiées par la nécessité de rendre compte de cette nouvelle fonction du budget, au regard notamment de l'implication des acteurs, du rapprochement de la comptabilité de gestion et des IFRS et de l'importance des re-prévisions.
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HÖGRELL, MY, i MARIE RAGNARSSON. "Budgetarbete och organisationsförändring : en studie av budgetprocessen i Borås stad". Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20747.
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Alla typer av organisationer använder sig av budget. Budget är en plan som hjälper till att förutsäga framtiden. I kommuner används budgeten som ett verktyg för att visa kommunens omfattning och inriktning av den verksamhet som de bedriver. Kommuner kan använda sig av olika typer av budgetar som till exempel rambudgetering och behovsbudgetering. Kommuner har olika förutsättningar för att bedriva sin verksamhet utifrån antalet invånare, befolkningsstruktur och geografiskt läge. Resursfördelningen är en viktig del av budgeten i kommuner.Borås stad genomförde en omorganisering som trädde i kraft den första januari 2011. De gick ifrån att vara tio kommundelsnämnder till tre stadsdelsnämnder. För att fördela resurserna till kommundelsnämnderna har de använt sig av en resursfördelningsmodell. Vi ville examinera om arbetet med budgeten eller resursfördelningsmodellen påverkats av omorganiseringen. Vår frågeställning har varit ”På vilket sätt har omorganiseringen i Borås stad påverkat budgetarbetet och resursfördelningsmodellen?” och ”Hur påverkar resursfördelningen, budget och omorganiseringen varandra i Borås stad?”. Syftet med studien har varit att examinera omorganiseringens påverkan på resursfördelningsmodellen och budgetarbetet i Borås stad. För att besvara vår frågeställning har vi valt fallstudie som design med en kvalitativ ansats. Genom den empiriska undersökningen har vi byggt upp analysen och dragit slutsatser.Analysens koppling mellan den teoretiska referensramen och den empiriska undersökningen ledde oss till följande slutsatser:1. Omorganiseringens påverkan på budgetarbetet och resursfördelningsmodellen är begränsad.2. Vi anser att resursfördelningsmodellen fungerar i den nya organisationen eftersom varken den sociala strukturen eller befolkningsstrukturen har förändrats.3. Budgeten och resursfördelningsmodellen har inte påverkat omorganiseringen. Dock har de blivit påverkade utav omorganiseringen.4. Omorganiseringen genomfördes för att de ville centralisera och därigenom skapa rättvisa och likställighet för kommunens invånare.Program: Civilekonomprogrammet
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Gazso, Maria Carolina Oliveira. "Efeitos da interdependência social e orientação de valor social sobre a formação de folga orçamentária". Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/897.
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Previous issue date: 2012-01-30Fundo Mackenzie de Pesquisa
This paper aims to analyze the effects of the social value orientation and the social interdependence on the Budgetary slack. Budgetary slack is a subject very studied by international researchers as a dysfunctional budget problem, however until now, with no clear conclusion about your causes. Assuming that this subject impacts organization process of planning, results and competitiveness, this paper intend to contribute to budgetary slack knowledge based on social theories of social value and interdependence and slack theory, originated in the economics, most specifically, in the agency theory. It was applied a questionnaire, a budget experiment and an instrument to measure social value orientation among 41 leaders oh Tower International Company. According to statistic analysis, it was not possible to validate the hypothesis of this research, but considering the theories used on that, It is clear that there is a vast potential on the search of best practices in the management accounting area.
Este trabalho tem como objetivo analisar os efeitos da orientação de valor social e da interdependência social sobre a formação de folga orçamentária. A folga orçamentária é um tema largamente estudado por pesquisadores internacionais como fenômeno disfuncional do processo orçamentário, mas ainda não há uma conclusão clara a respeito de suas causas. Entendendo-se que esse tema influencia o processo de planejamento, os resultados e a competitividade das organizações, busca-se, neste trabalho, aprofundar os conhecimentos acerca do assunto, tendo como base as teorias sociais de valor, de interdependência e a teoria de folga orçamentária enraizada na teoria econômica da agência. Para tanto, foram aplicados um questionário, um experimento orçamentário e um instrumento para definição da orientação de valor social entre 41 gestores da empresa Tower International. De acordo com as análises estatísticas, não foi possível validar as hipóteses desta pesquisa, mas, considerando-se as teorias que nortearam este trabalho, pode-se concluir que há um vasto potencial na busca de melhores práticas na área de contabilidade gerencial.
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Bodart, Cristiano das Neves. "Atuação dos partidos políticos e dos movimentos sociais na construção e manutenção de um espaço institucionalizado de participação social". Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/8/8132/tde-04082016-162239/.
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A presente tese insere-se no debate em torno das relações entre movimentos sociais, partidos políticos e Estado, estando voltada à análise da produção de um espaço institucionalizado de participação social, a saber, o Orçamento Participativo. Realiza uma abordagem teórica revisada da Teoria do Confronto Político para pensar o repertório dos movimentos sociais na política institucional e não institucional. Do ponto de vista empírico, estudamos um conjunto interligado de atores coletivos: os movimentos sociais da Serra (ES), os partidos políticos e o Estado. Esses estão envolvidos diretamente no contexto histórico e político do recorte desse estudo (1980-2015), sendo componentes analíticos do problema de pesquisa. A questão central foi compreender como os partidos políticos (e seus agentes) e os movimentos sociais da Serra se comportaram antes e após a implantação de um espaço institucionalizado de participação social frente ao Estado. Assim, buscou-se identificar as influências dos partidos políticos sobre os movimentos sociais e vice-versa. Para a operacionalização dessa análise recorremos à pesquisa histórico-documental apoiada em narrativas de atoreschave nesse processo. Dentre as considerações finais possíveis de serem aferidas, notamos que o uso do repertório de ação dos movimentos sociais da Serra sofreu transformações substantivas após a sua inserção na política institucionalizada. Enquanto que nos anos de 1980 predominou o uso de um repertório de confronto político, a partir da abertura de um espaço institucionalizado de participação social sobressaiu o uso de um repertório marcado por estratégias de proximidade, ainda que o repertório de confronto não tenha sido suspenso por completo. Os problemas sociais e a ausência do Estado nos anos de 1980, somados à ampliação das oportunidades políticas, à redução das restrições e à existência de uma significativa coesão social, possibilitaram a criação de um quadro interpretativo inicial marcado pelas noções de participação social, responsabilização do Estado das condições sociais precárias de grande parte da população, o qual transformou-se em uma conexão entre as orientações interpretativas dos indivíduos e das organizações, dando força à ideia de que era necessária a criação de um espaço de participação social institucionalizado. Ao mesmo tempo que o movimento social se fortaleceu, tornou-se aparelhado pelos partidos políticos, o que afastou do OP a sociedade civil não organizada. O estudo da experiência da Serra-ES ao destacar uma realidade que, em certa medida, ocorre em diversas cidades brasileiras, corrobora para pensarmos as relações entre movimentos sociais, partidos políticos e Estado (sob a perspectiva de intersecções Estado-movimento) no contexto democrático atual.This thesis is part of the debate on relations among social movements, political parties and the State and is focused on the analysis of an institutionalized space for social participation, namely, the Participatory Budget. It carries out a revised theoretical approach of the Political Confrontation Theory in order to consider the repertoire of social movements in institutional and non-institutional politics. From an empirical point of view, we studied an interconnected set of collective actors: the social movements of Serra (ES), political parties, and the State. These are directly involved in the historical and political context in the framing of this study (1980 - 2015), being analytical components of the research problem. The central question was to understand how the political parties (and their agents) and the social movements in Serra behaved before the State both prior to and after the introduction of an institutionalized space for social participation. Thus, we sought to identify the influences of political parties on the social movements and viceversa. For the implementation of this analysis, we made use of historicaldocumentary research supported by narratives from key actors in that process. Among the final considerations to be assessed, we found that the use of the repertoire of social movement action in Serra underwent substantial transformations after its insertion into institutionalized politics. Whereas in the 1980s the use of a repertoire of political confrontation predominated, upon the liberalization of an institutionalized space for social participation, the use of a repertoire marked by strategies of proximity stand out, although the repertoire of confrontation hadnt been completely suspended. Social problems and the absence of the State in the 1980s, in addition to the expansion of political opportunities, the reduction of restrictions, and the existence of a significant social cohesion, enabled the creation of an initial interpretive political scene marked by the notions of social participation, State accountability for the precarious social conditions of a large part of the population, which was transformed into a connection between the interpretive direction of individuals and of organizations, giving strength to the idea that the creation of an institutionalized space for social participation was necessary. At the same time the social movement was strengthened, it was harnessed by the political parties which removed the nonorganized civil society from the Participatory Budget. The study of the experience of Serra, ES, in highlighting a reality which, to some extent, takes place in several Brazilian cities aids in allowing us to consider the relations among social movements, political parties, and the State (from the perspective of the State movement intersections) in the current democratic context.
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Sandafi, Hazem. "La relation entre l'assurance sociale et la structure économique dans les pays en voie de développement (exemple de la Syrie et de l'Egypte)". Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1052.
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Dans les sociétés en voie de développement comme la Syrie et l'Egypte, les assurances sociales constituent un pilier important dans les mesures où elles jouent un rôle important dans le financement de la croissance économiqueIn developing societies like Syria and Egypt, social insurance can play an important role in the in the financing of economic
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Sharifian, Leyla. "Aalborgdeklarationen, Botkyrkamodellen och eco-BUDGET : Tre olika verktyg för att organisera hållbarhetsarbetet i kommunerna". Thesis, Linköpings universitet, Institutionen för tema, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-58859.
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Idag är hållbar utveckling både en lokal och global utmaning. Kommunernas kärnuppdrag är att tillgodose medborgarnas behov. I detta ligger även att ge medborgarna förutsättningar för att kunna agera på ett långsiktigt och hållbart sätt. Kommuner kan ha olika roller i det hållbara lokalsamhället såsom företrädare, köpare och marknadsaktör. En kommun har möjlighet att påverka samhällsutveckling. För att kunna organisera hållbarhetsarbetet inom kommuner finns det ledningsverktyg som kan hjälpa till i arbetet för ett hållbart samhälle. I denna uppsats undersöks det praktiska användandet av tre verktyg för styrning av arbetet med hållbar utveckling, nämligen Eco-BUDGET, Aalborgdeklarationen och Botkyrkamodellen. Studien undersöker om man utifrån de studerade kommuners erfarenhet, kan identifiera vad som är speciellt viktigt att tänka på om en kommun vill börja använda ett verktyg för hållbarhetsledning. Frågor som diskuteras är; - vad har bidragit till att kommunerna har valt att utveckla miljöarbetet till hållbarhetsarbete? Har kommunernas verksamhetsstyrning påverkat valet av verktyg för hållbarhetsledning? Och vad har de olika hållbarhetsverktygen bidragit till i de studerade kommunerna? För att kunna svara på studiens syfte så genomfördes en förstudie och intervjuer med ansvariga för hållbarhetsarbetet i tre kommuner som använder sig av de specificerade ledningsverktygen. Resultatet av den insamlade empirin sammanställdes, analyserades och kopplades samman med tidigare studier. Slutsatserna visar att de olika hållbarhetsverktygen har bidragit med att kunna arbeta systematisk med hållbarhetsfrågorna. Verktygen har också bidragit till en ökad medvetenhet i verksamheten om vad hållbarhetsfrågorna är och hur man ska arbeta med dessa frågor. Kommunerna som ingick i den här undersökningen har varit delaktiga i olika typer av projekt som har vidgat deras syn till att vilja utveckla miljöarbetet till ett hållbarhetsarbete. Kommunerna valde att utveckla hållbarhetsarbetet utifrån redan existerande strukturer och ledningssystem i organisationen. Det var en utmaning för kommunerna att hantera alla de frågor som uppstår i hållbarhetsarbetet då hållbarhetsfrågorna är komplexa. Ledningssystemen har bidragit till allt ifrån mindre till större åtaganden, samt samarbeten med andra kommuner.
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Junior, Ovidio Rizzo. "Controle social efetivo de políticas públicas". Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-18112009-094825/.
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São numerosos a produção de textos e os debates centrados na arrecadação de tributos, mas é extremamente pequeno o interesse demonstrado pela nossa doutrina pela forma como é empregada a altíssima carga tributária exigida dos contribuintes. A questão torna-se incompreensível em razão da extrema miséria em que vive 1/5 da população brasileira e do fato de que os órgãos controladores só exercitam a sua competência saneadora depois do dano consumado. Controle prévio, no entanto, não é só aquela participação formal de concordância em relação a certos atos do Poder Público, é o momento em que ocorre a fiscalização do Tribunal, não a obrigatoriedade mecânica exigida para a eficácia do ato. Esses desacertos ocorrem em razão dos inadequados paradigmas do Direito Administrativo e do Direito Constitucional, que insistem em sobreviver em um Estado moderno, democrático e republicizado. O Direito (material e formal) deveria promover uma ininterrupta interatividade entre o Estado e a sociedade e a formação de uma consciência cívica capaz de impedir a exclusão do cidadão na gestão pública. O controle social proposto encontra seu fundamento último nas imperfeições do sistema democrático representativo e na insegurança jurídica que a judicialização de políticas públicas e uma mais ampla atuação do Tribunal de Contas, capaz de chegar até o trâmite dos tipos orçamentários, poderiam provocar. Assim, o jogo democrático não seria exercido somente na aparência, porquanto democracia e contestabilidade são prismas de uma mesma materialidade. Em síntese, o estado de exceção permanente em que vivemos, produto de um extremo desequilíbrio entre fato, valor e norma, exige uma imediata mudança no inoperante sistema de checks and balances. O alargamento dos meios de controle, entretanto, só serão seguros se o sistema permitir uma efetiva participação popular no amplo debate que deve ser travado entre todos os atores representativos de uma democracia verdadeiramente deliberativa. O controle social não é a panacéia de todos os males, mas é a única forma de tornar eficaz o complexo conjunto de opções empregadas para o controle interno e externo eficaz de políticas públicas. Como adverte Bobbio, citado na conclusão do trabalho, \"já estamos demasiadamente atrasados (...) Não temos muito tempo a perder\".The production of texts is wide and the discussions are focused on tax collection but the interest demonstrated by our scholars on the way whereby the very high tax burden charged from taxpayers is used is extremely poor. The issue becomes unintelligible in view of the extreme poverty in which one fifth of the Brazilian population lives and of the fact that the controlling authorities exercise their remedying powers only after the damage is consummated. However, prior control is not only that formal participation consisting in the agreement with certain acts performed by Public Authorities, it is the time when the Court exercises its surveillance, not the mechanical obligatoriness required for effectiveness of the act. Such mismatching occurs because of the inadequate paradigms of Adrninistrative Law and Constitutional Law, which insist in surviving in a modern and democratic State, and further, a State conformed to the republican system. In opposition, the Law (both material and formal) must promote an interrupted interactivity between the State and society and the creation of a civic awareness, capable of preventing the citizen\'s exclusion from public management. The social control proposed is ultimately grounded on the imperfections of the representative democratic system and on legal unsafety, which the judicialization of public policies and a wider performance by the Audit Court, capable of reaching the channels of the budget types, could provoke. Thus, the democratic game would not be played only in appearance, since democracy and the exercise of contestation are angles of the same materiality. In short, the state of permanent exceptionality in which we live, which is the product of an extreme unbalance among fact, value and norm, requires an immediate change in the inoperative checks-and-balances system. However, the enlargement of the control means shall only be safe if the system allows the population\' s actual participation in the wide discussion that must be conducted among all actors who represent an actual deliberative democracy. Social control is not a remedy for all diseases, but the only form of rendering effective the complex set of options used for the efficiency of internal and external controls of public policies. As warned by Bobbio, quoted in the conclusion of the work, \"we are already too late (...). We have not much time to waste\".