997 resultados para Orçamento publico
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This thesis deals with the quality dimensions and factors affecting citizens satisfaction in the participatory budgeting process in a major city of Brazil. Participatory budgeting was introduced as a usual practice in many Brazilian cities since the 1990s. It is adapted a model proposed by Johnson et al. (2001) of customer satisfaction and loyalty antecedent factors with constructs related to governance also included, to evaluate the quality perception and satisfaction rates by citizens representatives in the participatory budgeting process. It is conducted a survey with a sample of 84 citizens representatives of the seven city regions of Natal, the capital of a Northeastern State of Brazil. It is applied descriptive and multiple regression statistical analysis. The main findings related to quality and governance constructs are that the quality factors are the main factors affecting satisfaction but also the tax construct is significative to satisfaction. More regarding it was found that for different perspective of the satisfaction there are different set of factors affecting it
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The physical and environmental factors presented by each habitat and the rhythm of behavior patterns strongly influence the ecology and behavior of the all living beings. At same time this factors may provide clues about the structure of a population and its ecological balance. The organizational structure, ecology and behavior of a species appraised in a region if we know be in balance when compared to the same type of appraisal made in a degraded area can provide a clear view of how the anthropogenic influences acted on these species and what steps can be taken in order to mitigate the effects and keep the population. The region where this study was conducted is, like most areas of port, subject to intense physical and environmental degradation. With the emerging interest of change in the quality of these environments also by the companies themselves that use the port services, the proposed study aimed to characterize the use of habitat, the distribution of behavioral activities carried out throughout the day and influence of geomorphology of the bed, depth and variation of tide on the expression of the behavior of Sotalia guianensis in the port of Maceio - Alagoas. From this information will be possible establish parameters for comparison with other populations of S. guianensis and establish conservation measures for the population occurring in the port of Maceio - AL, serving also as a basis for conservation actions future performed in other port regions
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A fundamental analysis on Behavioral Ecology is the construction of Activities Budget, which can be defined as the quantification of the time that each animal uses in activities that are important for its survival and reproduction. Initially developed for theoretical studies about Optimal Foraging, the construction of Activities Budgets has recently being used for analyses in Conservation Biology. However, the measurement of behavior through an adequate methodology that allows the comparison between different samples is a challenge for researchers in the area of Ethology. This problem is even bigger for the students of cetaceans behavior due to the difficulty of visualization of these animals. The present work deals with two aspects of the specialized literature on cetaceans: i) it explores possible variations of results in quantification of behavioral states decurrent of the application of different methods of data collection, and ii) it describes the activity budget of a population of Sotalia guianensis that inhabits coastal waters, south Rio Grande do Norte. The results showed that the use different methods of data collection result in significant differences, but of small scale, in the quantification of the behavioral frequency. The activity budget of Sotalia in the area here analyzed was similar to that described for other populations of this species inhabiting typically estuarine habitats. Tide and day-hour did not influence the dolphin s behavior, however, significant differences were found related to the position of the animals within the area. These results are discussed considering the dietary and behavioral flexibility of the species, contributing to the scientific knowledge and offering information that will be useful in comparative studies and for analyses on the determination of areas for species conservation
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The end of the authoritarian regime in Brazil resulted in new forms of democratization of politics and its institutions, with the strenghtening of the civil society. The Participatory Budgeting is an important experience of that new way, characterized by the assumption of the new responsibilities by the local governments. The comparative approach of those experiences, conducted from different party coalitions - in Piracicaba (1989-1992) and in Santa Bárbara d'Oeste (1997-2000) -, allows a test of their powers and limits from a procedural conception of democracy and the complementary role of the participation. In contrast to a view that gives priority to representation, the analysis discusses the range of the new civil society actions from the perspective of the democratization process in the scope of the Local Government. © 2007 CEDEC.
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Pós-graduação em Ciências Sociais - FFC
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Incluye Bibliografía
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Incluye Bibliografía
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Pós-graduação em Geografia - IGCE
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Avalia-se aqui como evoluíram as relações entre governo e Forças Armadas, e o comportamento destas no interior da burocracia de Estado com base na análise dos orçamentos federais desde o governo autoritário até o atual (1964-2001). Os dados indicam um declínio lento e constante dos gastos com a defesa, entremeados por repiques elevatórios no início de novos governos. De maneira geral, sugerem que os governos civis definem o padrão orçamentário sem interferência militar, embora os recursos sejam usados sem um acompanhamento adequado das atividades castrenses. Indica-se ainda que a autonomia castrense, isto é, a sua capacidade de definir seu campo de atuação, as normas que a norteiam e as missões a desempenhar, pode ser revigorada. Essa autonomia endêmica não é fruto de escolhas militares, mas da omissão do poder civil.
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The self-evaluation is increasingly necessary in a competitive environment, and a way for companies to self-evaluate is through your budget. Knowing the importance of this budgetary process, this study aimed to observe and analyze the developing process of a zero-based budgeting (ZBB) highlighting its best practices and difficulties and propose recommendations for other companies in general. This goal was achieved through a case study in an area responsible for the budgeting process in the customer services department from a white-goods company. Also was required to review the literature regarding the customer services area, waste reduction, cost management, budgets in general and the zero-based budgeting. After reviewing the literature and the study, we can highlight good practices and difficulties observed in the studied company, and also propose recommendations on how to develop a zero-based budget and evidence what plans, analyzes and justifications are essential in a good budget process execution
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This paper analyzes the experience of Participatory Budgeting (PB) in the city of Campinas (SP) from the perspective of public communication, understand it as an important factor to increase the participation of social actors in decision-making processes. The democratization process in Brazil was the springboard for a change in the relations between state and society. In line with the new democratic demands, the OP appears to be the possibility of linkage between representative democracy and participatory democracy. As methodological procedure was used the case study of OP in Campinas from 2001 to 20011, comparing the administrations of two different political parties: PT (2001-2004), under the governments of Antonio da Costa dos Santos and Izalene Tiene, and PDT, with the consecutive term of Hélio de Oliveira Santos (2005-2011). We sought to assess whit this research if the communication actions used by different public administrations achieve the public interest adequately, encouraging popular participation
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This work refers a comparison between a government’s index budget and another one which take into account the traditional method, in other words, taking real values practice in market as base. For its achievement will be used the design of a low standard single-family residence, quantifying all the materials needed for its construction with Prices Compositions Table for Budget, provided from the PINI publishing. After that, was made two budgets: one based on the SINAPI index costs, provided from Caixa Econômica Federal and calculated for the Brazilian Institute of Geography and Estatistics; and another based on the costs used in the SESC work in Birigui city, as well as values collected from building material stores in the same city. Finally, with both finalized budgets, will be drawn a direct comparison in order to verifying if the index can be use as parameter for budget calculations for low standard residences