Controlo interno na Administração Local implantação de um novo procedimento numa Autarquia

Trabalho de Projeto Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre Carlos Mendes e coorientação da Engª Sónia Rodrigues

Développement local comme stratégie de lutte contre la pauvreté : le cas du Programme de développement de zone implanté par World Vision en Haïti

Ce mémoire est une étude sur le développement local comme stratégie de lutte contre la pauvreté en Haïti. C'est une étude de cas sur une stratégie qui a été implantée par la WVI dans plusieurs communautés pauvres en Haïti, le Programme de Développement de zone (PDZ). Nous avons cherché à savoir comment le PDZ a permis de mettre en place un projet de développement local de lutte contre la pauvreté dans ces communautés. Plus spécifiquement, nous avons analysé, à l'aide de la perspective de Klein et al. (2011), le type de stratégie de développement local auquel le PDZ correspond et vu comment il implique les communautés visées. En effet, plusieurs dimensions, dont la majorité proposée par Klein et al. ont été analysées : le transfert de la stratégie aux leaders locaux ; le processus de leadership local (individuel, organisationnel et socio-territorial) ; la mobilisation des ressources endogènes et exogène ; l'utilisation créative des programmes publics ; la gestion locale des conflits et apprentissage collectif ; et la construction d'une identité positive et d'un sentiment d'appartenance. Ce mémoire fait ressortir une critique souvent adressée à l'endroit des interventions des ONGI, à savoir que la situation de dépendance qu'elles engendrent compte tenu de l'approche assistentialiste sur laquelle elles sont souvent échafaudées. Particulièrement, l'étude du PDZ, nous renseigne que dans un contexte de grande pauvreté, de cumulation de désavantages (en termes de ressources humaines, économiques, politiques), ou d'obstacles objectifs, le développement par initiatives locales soulève des défis et enjeux majeurs. Les données montrent que la stratégie du PDZ __ bien qu'elle soit parvenue à développer un leadership local ; à favoriser une circulation limité de ressources économiques ; à permettre la construction d'une identité positive chez certaines personnes ; __ ne permet pas une mobilisation locale co-construite qui viendrait maintenir les actions mises de l'avant en faveur des priorités dégagées par les communautés elles-mêmes. Enfin, à travers l'analyse nous avons pu conclure qu'elle correspond à un modèle top-down.

Local food security and principle of organic farming (from farm to fork) in context of food culture in Indonesia: Minangkabau's case study

The basic idea behind improving local food security consists of two paths; first, accessibility (price, stock) and second, availability (quantity and biodiversity); both are perquisites to the provision of nutrients and a continuous food supply with locally available resources. The objectives of this thesis are to investigate if indigenous knowledge still plays an important role in traditional farming in the Minangkabau`s culture, thus supporting local food security. If the indigenous knowledge still plays a role in food culture in the Minangkabau`s culture which is linked to the matrilineal role and leads to a sound nutrition. Further, it should be tested if marantau influences traditional farming and food culture in Minangkabau`s, and if the local government plays a role in changing of traditional farming systems and food culture. Furthermore this thesis wants to prove if education and gender are playing a role in changing traditional farming system and food culture, and if the mass media affects traditional farming systems and food culture for the Minangkabau. The study was completed at four locations in West Sumatera; Nagari Ulakan (NU) (coastal area), Nagari Aia Batumbuak (NAB) (hilly area), Nagari Padang Laweh Malalo (NPLM) (lake area), Nagari Pandai Sikek (NPS) (hilly area). The rainfall ranged from 1400- 4800 mm annually with fertile soils. Data was collected by using PRA (Participatory Rural Appraisal) to investigate indigenous knowledge (IK) and its interactions, which is also combining with in depth-interview, life history, a survey using semi-structured-questionnaire, pictures, mapping, and expert interview. The data was collected from June - September 2009 and June 2010. The materials are; map of area, list of names, questionnaires, voices recorder, note book, and digital camera. The sampling method was snowball sampling which resulted in the qualitative and quantitative data taken. For qualitative data, ethnography and life history was used. For quantitative, a statistical survey with a semi-structured questionnaire was used. 50 respondents per each site participated voluntarily. Data was analyzed by performing MAXQDA 10, and F4 audio analysis software (created and developed by Philip-University Marburg). The data is clustered based on causality. The results show that; the role of IK on TFS (traditional farming system) shown on NPLM which has higher food crop biodiversity in comparison to the other three places even though it has relatively similar temperature and rainfall. This high food crop biodiversity is due to the awareness of local people who realized that they lived in unfavourable climate and topography; therefore they are more prepared for any changes that may occur. Carbohydrate intake is 100 % through rice even though they are growing different staple crops. Whereas most of the people said in the interviews that not eating rice is like not really eating for them. In addition to that, mothers still play an important role in kitchen activities. But when the agriculture income is low, mothers have to decide whether to change the meals or to feel insecure about their food supply. Marantau yields positive impact through the remittances it provides to invest on the farm. On the other hand, it results in fewer workers for agriculture, and therefore a negative impact on the transfer of IK. The investigation showed that the local government has a PTS (Padi Tanam Sabatang) programme which still does not guarantee that the farmers are getting sufficient revenue from their land. The low agricultural income leads to situation of potential food insecurity. It is evident that education is equal among men and women, but in some cases women tend to leave school earlier because of arranged marriages or the distances of school from their homes. Men predominantly work in agriculture and fishing, while women work in the kitchen. In NAB, even though women work on farmland they earn less then men. Weaving (NPS) and kitchen activity is recognized as women’s work, which also supports the household income. Mass media is not yielding any changes in TFS and food culture in these days. The traditional farming system has changed because of intensive agricultural extension which has introduced new methods of agriculture for the last three decades (since the 1980’s). There is no evidence that they want to change any of their food habits because of the mass media despite the lapau activity which allows them to get more food choices, instead preparing traditional meal at home. The recommendations of this thesis are: 1) The empowerment of farmers. It is regarding the self sufficient supply of manure, cooperative seed, and sustainable farm management. Farmers should know – where are they in their state of knowledge – so they can use their local wisdom and still collaborate with new sources of knowledge. Farmers should learn the prognosis of supply and demand next prior to harvest. There is a need for farm management guidelines; that can be adopted from both their local wisdom and modern knowledge. 2) Increase of non-agricultural income Increasing the non-agricultural income is strongly recommended. The remittances can be invested on non-agricultural jobs. 3) The empowerment of the mother. The mother plays an important role in farm to fork activities; the mother can be an initiator and promoter of cultivating spices in the backyard. Improvement of nutritional knowledge through information and informal public education can be done through arisan ibu-ibu and lapau activity. The challenges to apply these recommendations are: 1) The gap between institutions and organizations of local governments. There is more than one institution involved in food security policy. 2) Training and facilities for field extension agriculture (FEA) is needed because the rapid change of interaction between local government and farmer’s dependent on this agency.

Efectos de la reforma contable en la administración local

L' any 2006 entra en vigor una nova instrucció de comptabilitat per a l' administració local que provocarà alguns efectes que s' intenten analitzar en aquest article. En primer lloc, s' analitza el pas de dos models comptables a tres, després s' estudien les modificacions més importants,i s' acaba amb les principals conclusions obtingudes i la repercussió en la gestió comptable

[Ressenya del llibre Power/resistance: local politics and the chaotic state d’Andrew Kirby]

Ressenya del llibre Power/resistance: local politics and the chaotic state. Es tracta d’una reflexió serena i meditada sobre l’essència i la presència de -i resistència a- l’estat en les societats occidentals contemporànies des d’una perspectiva espacial

Natural resources, redistribution and Human capital formation

How do resource booms affect human capital accumulation? We exploit time and spatial variation generated by the commodity boom across local governments in Peru to measure the effect of natural resources on human capital formation. We explore the effect of both mining production and tax revenues on test scores, finding a substantial and statistically significant effect for the latter. Transfers to local governments from mining tax revenues are linked to an increase in math test scores of around 0.23 standard deviations. We find that the hiring of permanent teachers as well as the increases in parental employment and improvements in health outcomes of adults and children are plausible mechanisms for such large effect on learning. These findings suggest that redistributive policies could facilitate the accumulation of human capital in resource abundant developing countries as a way to avoid the natural resources curse.

La gestió turística local en el litoral català: una lectura des de la dialèctica socioespacial

L'aportació principal d'aquesta tesi és l'anàlisi de la gestió turística i les estratègies que els municipis del litoral català han desenvolupat per fer front a la crisi (o a la sensació de crisi) del model turístic tradicional que es va manifestar a principis dels anys noranta del segle passat. També proposa una nova visió de l'estructura territorial del litoral i aporta noves dades sobre l'evolució de l'oferta d'allotjament turístic a nivell municipal de tota la costa mediterrània espanyola entre els anys 1981 i 2001. El cos de la tesi s'estructura en tres parts: un marc teòric on es fa una anàlisi sistemàtica de les principals interpretacions sobre l'evolució de les destinacions madures, un capítol dedicat al models territorials litorals que, a més de l'anàlisi estadística descriptiva de les dades fa una anàlisi de conglomerats jeràrquics per definir els clusters territorials turístics, i finalment, una classificació de les estratègies que han desenvolupat els municipis litorals per adaptar-se a les noves formes de la demanda turística. Per a aquest darrer capítol s'ha entrevistat a 150 persones relacionades amb la gestió turística local i territorial dels municipis litorals catalans, a més d'estudiar els plans urbanístics i els documents d'estratègia turística. Això ha permès constatar que és principalment de l'àmbit local d'on parteixen les estratègies per adaptar-se a les noves formes de la demanda, i que aquestes respostes són diverses per què depenen del context (l'habitus habermasià) de cada municipi. Malgrat la diversitat, s'han pogut classificar les estratègies en cinc grups: les que intenten recrear l'espai turístic per convertir-lo en una autèntica ciutat per viure-hi tot l'any, les que es basen en la sostenibilitat, les que aposten per la hiperealitat, les que desenvolupen esdeveniments efímers i les que impulsen la millora de la qualitat del producte turístic tradicional. Generalment aquests canvis es desenvolupen per assaig-error, per intuïció, sense que responguin a un model preestablert. Una de les principals conclusions d'aquest apartat ens indica que hi ha pocs municipis que puguin explicitar el fons i la forma de la seva política turística. Per això es desenvolupen estratègies que es superposen, es barregen i, a vegades es contradiuen, fent que la política turística del municipi es reinventi contínuament. De fet, com dedueix una altra de les altres conclusions, el model turístic actual es basa en la innovació constant. Pel que fa al capítol teòric s'identifiquen les principals interpretacions sobre el canvi de model turístic i es classifiquen en cinc grups: les teories evolucionistes (Butler, Doxey, Miossec, Gormsen, Holder) que estableixen que les destinacions turístiques han de passar necessàriament per determinades fases, les teories que pronostiquen el col·lapse del sistema per superació de la capacitat de càrrega, les interpretacions que es basen en el canvi de l'escala, que parteixen de la idea que el turisme ha deixat de ser una activitat regional a un fenomen global, les que atribueixen als avenços tecnològics el canvi en el model i les que emmarquen els canvis turístics en un canvi més ampli que afecta a una societat que passa a ser postmoderna. De l'estudi teòric es desprèn que hi ha consens sobre la idea de crisi del model turístic però no hi ha unanimitat sobre les causes d'aquesta crisi ni sobre el nou model turístic que ha de sorgir. L'estudi empíric de les variables de l'oferta turística litoral, que és l'aportació principal del capítol dos, ha permès treure moltes conclusions, tant per l'estudi descriptiu de les dades com per l'anàlisi de conglomerats jeràrquics. En aquest breu resum només destacarem dues idees. La primera d'elles contempla que el litoral no és homogeni sinó que està constituït per cinc tipus diferents de municipis que formen unitats orgàniques que es repeteixen per tota la costa. Entre aquests tipus de municipis hi ha el que hem anomenat ociurbs, que concentren gran part de l'oferta turística, els nuclis turístics que tenen un nombre important de població resident i aporten mà d'obra i serveis, i les ciutats perifèriques que tot i estar a la costa viuen al marge del negoci turístic. L'altra idea a destacar és que en vint anys la distribució de l'oferta turística en el territori ha canviat poc: als lloc on hi havia una gran concentració de places al 1981, l'any 2001 encara són els llocs que ofereixen més serveis d'allotjament. S'observa però un important canvi en la tipologia dels allotjaments: en els 20 anys estudiats els habitatges turístics s'han consolidat com la modalitat d'allotjament emergent, a molta distància dels càmpings i l'oferta hotelera.

O Poder Local face aos desafios do século XXI: Desejos e Realidade

The history of the development of the modern Portuguese state shows, since the liberal revolution (1820), many difficulties in resolving issues relating to local government planning. Apart from the turbulent history of municipalities in the days of absolute monarchy and of liberalism, the Portuguese Republican ideology was far beyond what was expected. Much more serious in the case of the Salazar regime, a regime which sought to impose the state as the center of planning, settling the long history of subsidiary municipalities.

A Conceptual Model for Group Support Systems in Local Councils

This paper proposes a conceptual model of a context-aware group support system (GSS) to assist local council employees to perform collaborative tasks in conjunction with inter- and intra-organisational stakeholders. Most discussions about e-government focus on the use of ICT to improve the relationship between government and citizen, not on the relationship between government and employees. This paper seeks to expose the unique culture of UK local councils and to show how a GSS could support local government employer and employee needs.

Requirements analysis for an e-government system to support multi-organisational collaborative groups

We present a conceptual architecture for a Group Support System (GSS) to facilitate Multi-Organisational Collaborative Groups (MOCGs) initiated by local government and including external organisations of various types. Multi-Organisational Collaborative Groups (MOCGs) consist of individuals from several organisations which have agreed to work together to solve a problem. The expectation is that more can be achieved working in harmony than separately. Work is done interdependently, rather than independently in diverse directions. Local government, faced with solving complex social problems, deploy MOCGs to enable solutions across organisational, functional, professional and juridical boundaries, by involving statutory, voluntary, community, not-for-profit and private organisations. This is not a silver bullet as it introduces new pressures. Each member organisation has its own goals, operating context and particular approaches, which can be expressed as their norms and business processes. Organisations working together must find ways of eliminating differences or mitigating their impact in order to reduce the risks of collaborative inertia and conflict. A GSS is an electronic collaboration system that facilitates group working and can offer assistance to MOCGs. Since many existing GSSs have been primarily developed for single organisation collaborative groups, even though there are some common issues, there are some difficulties peculiar to MOCGs, and others that they experience to a greater extent: a diversity of primary organisational goals among members; different funding models and other pressures; more significant differences in other information systems both technologically and in their use than single organisations; greater variation in acceptable approaches to solve problems. In this paper, we analyse the requirements of MOCGs led by local government agencies, leading to a conceptual architecture for an e-government GSS that captures the relationships between 'goal', 'context', 'norm', and 'business process'. Our models capture the dynamics of the circumstances surrounding each individual representing an organisation in a MOCG along with the dynamics of the MOCG itself as a separate community.

A conceptual model for group support systems in local councils

This paper proposes a conceptual model of a context-aware group support system (GSS) to assist local council employees to perform collaborative tasks in conjunction with inter- and intra-organisational stakeholders. Most discussions about e-government focus on the use of ICT to improve the relationship between government and citizen, not on the relationship between government and employees. This paper seeks to expose the unique culture of UK local councils and to show how a GSS could support local government employer and employee needs.

Is the future of electoral reform local?

The Electoral Reform Society has recently published two reports putting the case for electoral reform in local government. These suggest acceptance, in the wake of defeat in the 2011 Alternative Vote referendum, that the group’s ultimate goal of change to the Westminster electoral system is unlikely to be fulfilled soon and that a more gradual strategy is therefore needed. This paper examines this shift by asking three questions. First, is Westminster electoral reform really a dead letter? Second, is local electoral reform more likely—and, if so, just how much more likely? Third, would local electoral reform matter in itself?

Desenvolvimento local, cidadania e arranjos produtivos locais: um estudo no estado do Rio de Janeiro

The aim of the present study was to verify how the participation and interaction of the local government public and private instittutions and civil society, might promote sustainable development, taking as a reference the Local Productive Arrangements (LPA) of Nova Friburgo and its Region. This work was conducted after a theoretical discussion concerning local development, citizenship, local development with citizenship and local productive arrangements. Afterwards, semi-structured interviews were realized with 32 citizens from five cities that were part of the Fashion Development Council, using the discourse analysis to data treatment. It was verified that the productive arrangement in the Centro-Norte Fluminense region of the Rio de Janeiro State has one of its main competitive advantages the pool of institutions, that articulate and support the underwear fashion sector. However, the APL presents many other characteristics making impossible to classify it as a cluster or an industrial district since there is still a need for cooperation among institutions and undertakers. In addition, there is no integration between the government instances and civil society in relation to the LPA development. So, it is concluded that there is a need for more union and dialogue among all of these involved actors, to overcome ¿bottle-necks¿ in the sector of underwear fashion in the region, such as informality of a huge number of companies and the low qualification of employees and undertakers.