LIFE SATISFACTION: A COMPARISON OF RETIRED AND EMPLOYED WOMEN

This research addressed the question of life satisfaction for retired and employed women with long-term employment in a typically female occupational setting. Questions of how women's retirement is related to life satisfaction have been largely neglected because of cultural assumptions about the relative unimportance of the work role in women's lives. It is generally believed that the major source of satisfaction for women is in traditional family roles. Therefore, it follows that retirement from work is not experienced as a loss for women.^ The actual consequences of women's retirement have not been examined systematically. Descriptive data about their lives are inadequate. It is not known what patterns and resources result from a lifetime of work for women.^ The objectives of the study were to test assumptions from role and continuity theory regarding life satisfaction for retired women and women employed late in life and to describe the retirement and work experiences of the women.^ Life satisfaction was measured by the Neugarten, Havighurst and Tobin Life Satisfaction Index. Perceptions of appropriate roles for females and males were assessed through an attitudinal sex-role instrument. A composite index, derived from perceptions of health, social participation, and income at two time periods, measured level of continuity. These indices and demographic information, attitudinal items about work and retirement, and social network data comprised the mailed, self-administered survey and the personal interviews.^ The study population included 91 retired and 53 employed women, 55 years or older with a minimum of 20 years continuous employment, who were enrolled in the pension program of a large retail store.^ The retired women's perceptions of their health and social participation were more positive than the employed women's. Traditional retired women demonstrated higher life satisfaction than nontraditional retired women. Both retired and employed women who perceived continuity in life patterns scored statistically higher on life satisfaction than women who perceived discontinuity. Financial planning was the area of greatest retirement concern for retired and employed women.^

Estrutura organizacional e das tomadas de decisão em Clubes Socioesportivos de São Paulo

As Organizações chamadas de Clubes Sócioesportivos mantém um modelo de administração que as caracteriza, que é a gestão realizada por voluntários e apoiada por gestores profissionais. A literatura aponta que a estrutura organizacional de entidades esportivas é peculiar, especialmente em clubes de futebol, onde persiste a fronteira entre os gestores voluntários que representam o poder executivo e legislativo e os gestores profissionais que são os que controlam e executam o planejamento financeiro e de atividades. No entanto são escassos estudos voltados a Clubes Sócioesportivos. O objetivo do presente estudo foi de identificar, descrever e comparar aspectos do processo de gestão da área de esportes de Clubes Sócioesportivos e analisa-los à luz de teorias e modelos administrativos. A pesquisa teve abordagem qualitativa, sendo realizado estudo de campo junto a seis clubes sócioesportivos da cidade de São Paulo. Para tanto, foram construídos e aplicados dois instrumentos: questionário e entrevista semiestruturada junto aos gestores de esporte das entidades. As informações obtidas foram analisadas comparativamente entre as entidades. Verificou-se que os Clubes utilizam modelos administrativos tradicionais com desenhos organizacionais. O planejamento destas organizações é baseado estritamente no orçamento anual, não havendo um planejamento plurianual ou estratégico. A tomada de decisão tem como alicerce a experiência pessoal do gestor voluntário, apoiada na vivência do gestor profissional. Não foram encontradas técnicas apuradas de tomada de decisão. As decisões mais importantes quanto a administração do Clube mantém um rito de preocupação com as responsabilidades. Os recursos humanos são selecionados pelo gestor profissional com o aval do gestor voluntário mantendo uma linha de contratação coerente e que está voltada a atender as demandas do Clube. Conclui-se que os Clubes estudados apresentam poucos aspectos diferentes do tradicional nas suas administrações, mantém uma estrutura organizacional própria, e os processos de tomada de decisões na área de esportes são fortemente vinculados ao planejamento financeiro

Denver Water, Policy and Economics

An analysis of the Denver Water Department finds that it is charged with supplying water to over 1.1 million residents in the Denver Metropolitan area. With assets of over $1.2 billion dollars and a governing board of five appointed members who must make policy and financial decisions under unusual circumstances for most water districts. Those circumstances include; Colorado is the only State that has a single source of water, precipitation, State and Federal mandated water compacts that limits water resources further, and Colorado Constitutional mandated appropriation water laws. Combined together these circumstances create a difficult atmosphere for policy making and financial planning. When comparing the Denver Water Board with other water departments around the Country, the Denver Water Department seems to be competent in all areas.

FUSÃO E AQUISIÇÃO UMA ANÁLISE ATRAVÉS DO TESTE DE MÉDIA NO SETOR DE AGÊNCIAS DE PUBLICIDADE

A transição do século XX para o século XXI trouxe consigo uma série de mudanças, em especial às organizações, que vivenciaram evoluções de ordem tecnológica impactantes em sua estrutura administrativa e econômica. As agências de publicidade, apesar de terem um enfoque voltado ao aspecto criativo, não deixam de ser organizações, e assim como as demais também vivenciam este ciclo de mudanças, que aparenta ser ininterrupto. A importância do planejamento estratégico e financeiro e do atendimento integrado aos clientes proporcionou às agências novas perspectivas de funcionamento, e nelas enquadram-se as fusões/aquisições. Agências internacionais optaram por participar do mercado publicitário brasileiro através de fusões/aquisições; estas ocorreram com agências de bastante expressão no mercado internacional, mas também com agências menos conhecidas, mas que demonstraram a realização de bons trabalhos no setor. Através deste estudo realizou-se uma análise a respeito do mercado de fusões e aquisições de agências de publicidade, em especial, sob a perspectiva financeira. Através da base de dados lançada no Software SPSS foi aplicado o Teste T. Constatou-se que as agências de publicidade no Brasil entre 1999 a 2009 não apresentaram diferenças de média em relação ao faturamento, independente de terem passado ou não pelo processo de fusão/aquisição. Este crescimento pouco representativo demonstra que as fusões/aquisições tendem a ocorrer por diversos motivos e não se restringem exclusivamente ao aspecto financeiro, a perspectiva de bom atendimento ao cliente, visando o planejamento estratégico no âmbito publicitário, tende a ser um deles.

FIU Budget Town Hall Meeting September 2010

Town Hall Meeting held at the Graham Center, Maidique Campus, on the topic of the University Budget and Strategic Plan. Speakers include President Mark B. Rosenberg and Provost and Executive Vice President Douglas Wartzok.

The Genetics of Success: How Single-Nucleotide Polymorphisms Associated With Educational Attainment Relate to Life-Course Development.

A previous genome-wide association study (GWAS) of more than 100,000 individuals identified molecular-genetic predictors of educational attainment. We undertook in-depth life-course investigation of the polygenic score derived from this GWAS using the four-decade Dunedin Study (N = 918). There were five main findings. First, polygenic scores predicted adult economic outcomes even after accounting for educational attainments. Second, genes and environments were correlated: Children with higher polygenic scores were born into better-off homes. Third, children's polygenic scores predicted their adult outcomes even when analyses accounted for their social-class origins; social-mobility analysis showed that children with higher polygenic scores were more upwardly mobile than children with lower scores. Fourth, polygenic scores predicted behavior across the life course, from early acquisition of speech and reading skills through geographic mobility and mate choice and on to financial planning for retirement. Fifth, polygenic-score associations were mediated by psychological characteristics, including intelligence, self-control, and interpersonal skill. Effect sizes were small. Factors connecting DNA sequence with life outcomes may provide targets for interventions to promote population-wide positive development.

Käyttöpääoman hallinnan vaikutus suomalaisten pk-yritysten maksuvalmiuteen

Tämän kandidaatintutkielman tavoite on tarkastella suomalaisten pk-yritysten maksuvalmiuden ja käyttöpääoman hallinnan välistä yhteyttä. Tarkoitus on selvittää, voidaanko suomalaisten pk-yritysten maksuvalmiutta parantaa käyttöpääoman hallintaa tehostamalla ja onko siitä saatava hyöty toimialariippuvaista. Toimialavertailuun valittiin rakentaminen, koneiden ja laitteiden valmistus sekä jälleenmyynti. Aineisto tutkimukseen hankittiin Amadeus-tietokannasta. Tutkimuksessa hyödynnetään tilastollisia menetelmiä. Tilastolliset analyysit suoritetaan SAS Enterprise Guide -ohjelmistolla. Muuttujien välisiä suhteita tarkastellaan regressioanalyysin avulla, jotka suoritetaan jokaiselle toimialaluokalle ja kaikista toimialoista koostuvalle otokselle erikseen. Tutkimustulosten mukaan toimialasta riippumatta pk-yrityksen maksuvalmiutta voidaan parantaa käyttöpääoman hallintaa tehostamalla. Vaikutuksen suuruus riippuu kuitenkin toimialasta. Tutkimustulokset huomioiden pk-yritysten johdon tulisi resurssien niukkuudesta huolimatta kiinnittää huomiota käyttöpääoman hallintaan, erityisesti silloin kuin yrityksen maksuvalmius on uhattuna.

Andamos - Agência de Marketing Digital para Micro Empresas e PMEs

Nos últimos anos, tem sido evidente o crescimento exponencial das novas tecnologias e da utilização frequente de plataformas digitais. A tendência de mercado é a continuação deste aumento, contribuindo para que cada vez mais, surjam prestações de serviços e vendas de produtos no âmbito digital. As agências ocupam um lugar de destaque neste tipo de oferta, no entanto, as mais pequenas tem por vezes dificuldade em subsistir, devido à maioria do seu target serem pequenas e médias empresas. Tendo em conta esta realidade, foi criado o projeto Andamos, que consiste na criação de uma agência de marketing digital, adequada à realidade portuguesa, sendo o seu target micro, pequenas e médias empresas, mas que consiga criar uma estrutura de custos muito reduzidos, potenciando um negócio viável e lucrativo. Nesse sentido, foi desenvolvido uma descrição de projeto, que pretende detalhar o mercado através de benchmark, desenvolver o planeamento estratégico, o plano de marketing e comunicação e o modelo de negócio. Com o intuito de sustentar a validade do projeto, foi efetuado numa primeira fase um estudo, utilizando um questionário segundo o método Delphi, que demonstrou com base nas respostas apuradas, que existe necessidade no mercado, justificando a existência da Andamos. Numa segunda fase foi estudada a viabilidade do projeto, através de um planeamento financeiro, utilizando o modelo FINICIA, do IAPMEI. Por conseguinte, foi possível analisar os indicadores mais importantes, como a TIR, VAL, cash flow e payback period, entre outros, que suportaram a exequibilidade do negócio e a sua capacidade de gerar lucro.

Financial planners and philanthropic planning

This article reports findings from a survey of Canadian financial planners. The focus of the study is learning more about the depth and breadth of philanthropic planning that is included in their advising services to their high-net worth clients. The findings indicate that a minority of financial planners (1) regularly broach the topic of philanthropy in their counseling, (2) believe their clients are interested in philanthropy, and (3) feel sufficiently knowledgeable to assist their clients with philanthropic planning. The implications of these findings and recommendations for improvement are discussed.

Efficient interactive budget planning and adjusting under financial stress

One of the most challenging tasks in financial management for large governmental and industrial organizations is Planning and Budgeting (P&B). The processes involved with P&B are cost and time intensive, especially when dealing with uncertainties and budget adjustments during the planning horizon. This work builds on our previous research in which we proposed and evaluated a fuzzy approach that allows optimizing the budget interactively beyond the initial planning stage. In this research we propose an extension that handles financial stress (i.e. drastic budget cuts) occurred during the budget period. This is done by introducing fuzzy stress parameters which are used to re-distribute the budget in order to minimize the negative impact of the financial stress. The benefits and possible issues of this approach are analyzed critically using a real world case study from the Nuremberg Institute of Technology (NIT). Additionally, ongoing and future research directions are presented.

Financial viability appraisals for site-specific planning decisions in England

In England, appraisals of the financial viability of development schemes have become an integral part of planning policy-making, initially in determining the amount of planning obligations that might be obtained via legal agreements (known as Section 106 agreements) and latterly as a basis for establishing charging schedules for the Community Infrastructure Levy (CIL). Local planning authorities set these policies on an area-wide basis but ultimately development proposals require consent on a site-by-site basis. It is at this site-specific level that issues of viability are hotly contested. This paper examines case documents, proofs of evidence and decisions from a sample of planning disputes in order to address major issues within development viability, the application of the models and the distribution of the development gain between the developer, landowner and community. The results have specific application to viability assessment in England and should impact on future policy and practice guidance in this field. They also have relevance to other countries that incorporate assessments of economic viability in their planning systems.

Institutional, functional and financial aspects of the future of the Latin American and Caribbean Institute for Economic and Social Planning (ILPES) = Aspects institutionnels, fonctionnels et financiers liés à l'avenir de l'Institut Latino-Américain et des Caraïbes de Planification Economique et Sociale (ILPES)

Includes bibliography

The influence of ideological interest groups on congressional financial support of international family planning

The World Health Organization estimates there are about 585,000 maternal deaths each year, with 98% of the maternal deaths in developing countries. Access to family planning methods is one method to decrease maternal mortality and morbidity. ^ The U.S. was the leader in providing financial and technical assistance to developing countries to enable women to have this access. The election of Ronald Regan changed the course of U.S. support; abortion became a central factor in the political decision-making with regards to the financial support of international family planning. ^ One factor that may sway policy-makers' decisions is the influence of ideological interest groups, Political Action Committees funding of candidates in relation to votes on bills that impacted on financial support of international family planning and the amount spent by these groups on lobbyist was reviewed. Pro-choice funding of candidates was greater for the four of the fives votes supporting family planning. Pro-Choice lobbyist spending was $185,000 vs. $8,184,000 spent by Pro-Life ideological groups. ^