820 resultados para Victoria - Administrative and political divisions - Accounting


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O objetivo deste estudo foi analisar a evolução histórica do modelo de gestão adotado na cidade do Rio de Janeiro buscando identificar qual a situação atual praticada em 2013, caracterizando as circunstâncias que levaram a este cenário. Para tal foi realizado um estudo investigativo sobre a evolução dos modelos de gestão da cidade do Rio de Janeiro, pesquisando-se o contexto histórico, administrativo e político temporal. Buscou-se a avaliação do posicionamento governamental da cidade do Rio de Janeiro em consonância com as especificidades que marcaram os modelos de gestão adotados e a herança direta proveniente dos episódios que marcaram sua evolução histórica e da herança indireta proveniente da modernização da administração pública no Brasil, além das janelas de oportunidades advindas com os grandes eventos como a copa do mundo em 2014 e olimpíadas em 2016. A análise foi realizada à luz da teoria de criação do valor público especificamente as ideias de Mark Moore. Para tanto foram realizadas entrevistas com gestores públicos da prefeitura do Rio de Janeiro, assim como foram analisados documentos de domínio público publicados na imprensa oficial e outros disponíveis na internet.

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This research aims the analysis of the urbanization process that has taken place in the coastal city of Tibau/RN in the period comprising 1980-2012, due to the (re) production of space to consumption of leisure and recreation, through the so called practice of Maritime Villeggiatura. Such practice exists so that people settle temporarily on the beach as a second home, interfering in the Regulation of the land use as well as in the urban planning of Tibau, promoting urbanization based in the logic of leisure, with enormous capacity for appropriation and space consumption. The practice of Maritime Villeggiatura in Tibau began in the late nineteenth century, becoming more relevant in the 1980s, when the practice became fashionable for the citizens of Mossoró City, in view of their economic strength, and consumption power to invest in this type of domicile. Tibau has become a great depository of second homes for leisure practice, which contributed even to the city administrative and political emancipation in 1997. The intensification of Real Estate activities, expanding second homes along the coast, results in the urbanization of Tibau territory with the assistance of Local Government, whom was interested in entering Tibau on the State tourism routes. The used methodology comprised literature review, data collection and local observation. Questionnaires were applied in the form of interviews to the villeggiaturistas, local residents, business and trade services local companies, a local agricultural firm named Agricultura Famosa Ltda., Municipal government and the Association of Senior Citizens of the municipality of Tibau. A photographic record was made to visualize the urbanization evolution of Tibau. It has also been taken georeference measures of the area object of study in this research, in order to analyze the use and occupation of the territory by urban and social agents villeggiaturistas and residents. The conclusion is that the urbanization process that has been taken in Tibau occurred along the coast shore, with low population density, and therefore creating difficulties to governance of the Municipal government. Real Estate Sector has been promoting the value increase of urban land in order to fragment the space with private condominiums segregating local resident population to outlying areas of the city, away from the coastline and lacking infrastructure and basic urban services

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Includes bibliography

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Pós-graduação em Educação Matemática - IGCE

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Esta dissertação estuda o processo de verticalização em Belém, capital do Estado do Pará, centrado especificamente na antiga avenida 15 de Agosto, hoje avenida Presidente Vargas, entre as décadas de 1940 e 1950. Este processo foi fruto de esforços políticos e administrativos que visaram alterar a paisagem do centro da cidade com o estímulo a construção do arranha-céu e a modernização local em consonância com o que ocorria em outras partes do Brasil e do mundo. Dentre os recortes possíveis pretende-se historicizar este processo local o qual objetivou, sobretudo, valorizar a área estudada bem como os efeitos deste elemento vertical na paisagem da cidade, as mudanças nas políticas públicas que versaram sobre este processo e as consequentes transformações que os mesmos geraram nas diferentes representações sobre o espaço urbano.

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Our study considers the natural resources of the Miombo forests in Cabo Delgado from a broad ecosystems perspective. Thus, our view goes beyond the disciplinary approaches of forestry, agronomy, biology or zoology, and also of the social sciences, namely anthropology, history, sociology, political science or economics. The present study aims to establish a dialogue and create synergies between Miti Ltd. – the logging company and owner of the forest concessions – as well as government and state structures at the various levels and the communities – through the Committees on Natural Resources – in order to promote the sustainable use of resources and ecosystems. The research methodology we used can broadly be described as moderated transdisciplinary interaction for action-research based on the approach known as Learning for Sustainability (LforS, http://www.cde.unibe.ch/Pages/Project/2/14/Learning-for-Sustainability-Extension-Approach.aspx). The research methods used include: LforS seminars; field work; forests observations focusing, among others, on ecosystems, trees, wildlife, and burned areas; visits to farms; and interviews. We conducted both collective interviews and individual interviews, including with key informants. The main results indicate that members of the Committee on Natural Resources have a dual attitude: their statements defend the paradigm of sustainable use of natural resources as well as their own immediate monetary gain. They are willing to apply the values, concepts and theories of sustainable development that underpin the establishment of Committees on Natural Resources if they are paid for their work or if they can derive direct benefits from it, i.e. if they can earn a salary or allowance. If this does not happen, however, they are willing to allow actors to engage in illegal hunting or logging activities. This dual attitude also exists in relation to forestry operators. If the concession workers pay the committee members in cash or provide goods, they can run their business even if they violate the law. Natural forest regeneration in Nkonga and Namiune already shows the impact of such use. Although there are many saplings that could basically ensure continuous regeneration under sustainable management, repeated burning is damaging the young trees, deforming them and killing a great number of them. Campaigns against uncontrolled fires are ineffective because the administrative and political authorities have a dual attitude as well and are also part of the group that uses resources to their own profit and benefit. There are institutional structures within the administration, populations, and communities to perform regulating functions, create and implement rules, punish offenders, and oversee resource use. However, they feel that since they are not paid for performing these functions, they do not have to do so. This attitude shows a lack of awareness, but also indicates a situation where everyone seeks to derive maximum benefits from existing resource use patterns. Anything goes.

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This layer is a georeferenced raster image of the historic paper map entitled: OKI regional land use : 1975. It was published by OKI Regional Planning Authority in 1975. Scale [ca. 1:5,000]. Covers Cincinnati Region, Ohio including Butler, Clermont, Hamilton, Warren counties, Ohio; Boone, Campbell, and Kenton counties, Kentucky; and Dearborn and Ohio counties, Indiana. The image inside the map neatline is georeferenced to the surface of the earth and fit to the Ohio South State Plane NAD 1983 coordinate system (in Feet) (Fipszone 3402). All map collar and inset information is also available as part of the raster image, including any inset maps, profiles, statistical tables, directories, text, illustrations, index maps, legends, or other information associated with the principal map. This map is colored to show land use categories: Urban residential ; Suburban residential ; Commercial ; Institutional/Service ; Utilities ; Industrial ; Resource extraction ; Recreational/Open space ; Cropland ; Grassland ; Woodland ; Water. It also shows features as major roads, drainage, administrative and political boundaries, and more. This layer is part of a selection of digitally scanned and georeferenced historic maps from The Harvard Map Collection as part of the Imaging the Urban Environment project. Maps selected for this project represent major urban areas and cities of the world, at various time periods. These maps typically portray both natural and manmade features at a large scale. The selection represents a range of regions, originators, ground condition dates, scales, and purposes.

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A discussão sobre a formação de Professores sempre foi um desafio, especialmente em se tratando dos caminhos e descaminhos acerca das práticas cotidianas e, muito mais, ainda hoje, com a inserção da tecnologia dentro das salas de aula. A pesquisa investigou se o uso da tecnologia favorece a interação professor-aluno e se isso se torna um facilitador na busca de novos conhecimentos, colaborando para a alteração da prática cotidiana. Para desenvolver tais discussões realizamos uma revisão da literatura e da legislação sobre a formação de professores no contexto brasileiro e sobre a formação de professores e as tecnologias. Elaboramos análises das ações do Governo Federal, privilegiando o contexto do Estado de São Paulo por ser o foco da nossa investigação. Para a realização da pesquisa de campo contamos com a colaboração de professores do Ensino Fundamental II e do Ensino Médio de Escolas Estaduais e os responsáveis das Oficinas Pedagógicas das Diretorias de Ensino dos Municípios de Santo André e Mauá para a aplicação de um questionário e realização de entrevistas de aprofundamento. Verificamos que os esforços de implantação de projetos desenvolvidos pela rede estadual esbarram na burocracia e na descontinuidade, provocadas pela mudança de administração, onde se priorizam os interesses pessoais em detrimento dos interesses coletivos. Em contrapartida, encontramos os formadores nas Diretorias de Ensino, que precisam atender todas as questões administrativas e políticas, e, ao mesmo tempo, darem conta da formação continuada dos professores, resolvendo problemas que, muitas vezes, estão longe de suas possibilidades e verificamos também que o uso da tecnologia na atividade docente ainda não é o esperado, ou seja, estes professores não fazem uso pedagógico do computador, porém, o uso aumentou sistematicamente, mas trazê-lo para a sala de aula ainda é um desafio e reflete a forma de agir e de pensar dos professores envolvidos no processo desta pesquisa.

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Researching administrative history is problematical. A trail of authoritative documents is often hard to find; and useful summaries can be difficult to organise, especially if source material is in paper formats in geographically dispersed locations. In the absence of documents, the reasons for particular decisions and the rationale underpinning particular policies can be confounded as key personnel advance in their professions and retire. The rationale for past decisions may be lost for practical purposes; and if an organisation’s memory of events is diminished, its learning through experience is also diminished. Publishing this document tries to avoid unnecessary duplication of effort by other researchers that need to venture into how policies of charging for public sector information have been justified. The author compiled this work within a somewhat limited time period and the work does not pretend to be a complete or comprehensive analysis of the issues.----- A significant part of the role of government is to provide a framework of legally-enforceable rights and obligations that can support individuals and non-government organisations in their lawful activities. Accordingly, claims that governments should be more ‘business-like’ need careful scrutiny. A significant supply of goods and services occurs as non-market activity where neither benefits nor costs are quantified within conventional accounting systems or in terms of money. Where a government decides to provide information as a service; and information from land registries is archetypical, the transactions occur as a political decision made under a direct or a clearly delegated authority of a parliament with the requisite constitutional powers. This is not a market transaction and the language of the market confuses attempts to describe a number of aspects of how governments allocate resources.----- Cost recovery can be construed as an aspect of taxation that is a sole prerogative of a parliament. The issues are fundamental to political constitutions; but they become more complicated where states cede some taxing powers to a central government as part of a federal system. Nor should the absence of markets be construed necessarily as ‘market failure’ or even ‘government failure’. The absence is often attributable to particular technical, economic and political constraints that preclude the operation of markets. Arguably, greater care is needed in distinguishing between the polity and markets in raising revenues and allocating resources; and that needs to start by removing unhelpful references to ‘business’ in the context of government decision-making.

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This paper explains, somewhat along a Simmelian line, that political theory may produce practical and universal theories like those developed in theoretical physics. The reasoning behind this paper is to show that the Element of Democracy Theory may be true by way of comparing it to Einstein’s Special Relativity – specifically concerning the parameters of symmetry, unification, simplicity, and utility. These parameters are what make a theory in physics as meeting them not only fits with current knowledge, but also produces paths towards testing (application). As the Element of Democracy Theory meets these same parameters, it could settle the debate concerning the definition of democracy. This will be shown firstly by discussing why no one has yet achieved a universal definition of democracy; secondly by explaining the parameters chosen (as in why these and not others confirm or scuttle theories); and thirdly by comparing how Special Relativity and the Element of Democracy match the parameters.

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This paper adopts an epistemic community framework to explicate the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. The context is the adoption and implementation of fair value accounting within local government in New South Wales (NSW). The roles and functions of Australian local government are extensive, and include the development and maintenance of infrastructure, provision of recreational facilities, certain health and community services, buildings, cultural facilities, and in some cases, water and sewerage (Australian Local Government Association, 2009). The NSW state Department of Local Government (DLG) is responsible for legislation and policy development to ensure that local councils are able to deliver ‘quality services to their communities in a sustainable manner’ (DLG, 2008c). These local councils receive revenue from various sources including property rates, government grants and user-pays service provision. In July 2006 the DLG issued Circular 06-453 to councils (DLG, 2006c), mandating the staged adoption of fair value measurement of infrastructure assets. This directive followed the policy of NSW State Treasury (NSW Treasury, 2007),4 and an independent inquiry into the financial sustainability of local councils (LGSA, 2006). It was an attempt to resolve the inconsistency in public sector asset valuation in NSW Local Governments, and to provide greater usefulness and comparability of financial statements.5 The focus of this study is the mobilization of accounting change by the DLG within this wider political context. When a regulatory problem arises, those with political power seek advice from professionals with relevant skill and expertise (Potter, 2005). This paper explores the way in which professionals diffuse accounting ‘problems’ and the associated accounting solutions ‘across time and space’ (Potter, 2005, p. 277). The DLG’s fair value accounting policy emanated from a ‘regulatory space’ (Hancher and Moran, 1989)6 as a result of negotiations between many parties, including accounting and finance professionals. Operating within the local government sector, these professionals were identified by the DLG as being capable of providing helpful input. They were also responsible for the implementation of the new olicy within local councils. Accordingly they have been dentified as an pistemic community with the ability to ranslate regulatory power by changing he domain of ccounting (Potter, 2005, p. 278).7 The paper is organised as follows. The background to the LG’s decision to require the introduction of fair value accounting for infrastructure assets is explored. Following this, the method of the study is described, and the epistemic community framework outlined. In the next sections, evidence of the influencing and implementing roles of epistemic groups is provided. Finally, conclusions are drawn about the significance of these groups both within regulatory space in developing accounting regulation, and in embedding change within the domain of accounting.

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Financing trade between economic agents located in different countries is affected by many types of risks, resulting from incomplete information about the debtor, the problems of enforcing international contracts, or the prevalence of political and financial crises. Trade is important for economic development and the availability of trade finance is essential, especially for developing countries. Relatively few studies treat the topic of political risk, particularly in the context of international lending. This thesis explores new ground to identify links between political risk and international debt defaults. The core hypothesis of the study is that the default probability of debt increases with increasing political risk in the country of the borrower. The thesis consists of three essays that support the hypothesis from different angles of the credit evaluation process. The first essay takes the point of view of an international lender assessing the credit risk of a public borrower. The second investigates creditworthiness assessment of companies. The obtained results are substantiated in the third essay that deals with an extensive political risk survey among finance professionals in developing countries. The financial instruments of core interest are export credit guaranteed debt initiated between the Export Credit Agency of Finland and buyers in 145 countries between 1975 and 2006. Default events of the foreign credit counterparts are conditioned on country-specific macroeconomic variables, corporate-specific accounting information as well as political risk indicators from various international sources. Essay 1 examines debt issued to government controlled institutions and conditions public default events on traditional macroeconomic fundamentals, in addition to selected political and institutional risk factors. Confirming previous research, the study finds country indebtedness and the GDP growth rate to be significant indicators of public default. Further, it is shown that public defaults respond to various political risk factors. However, the impact of the risk varies between countries at different stages of economic development. Essay 2 proceeds by investigating political risk factors as conveivable drivers of corporate default and uses traditional accounting variables together with new political risk indicators in the credit evaluation of private debtors. The study finds links between corporate default and leverage, as well as between corporate default and the general investment climate and measeures of conflict in the debtor country. Essay 3 concludes the thesis by offering survey evidence on the impact of political risk on debt default, as perceived and experienced by 103 finance professionals in 38 developing countries. Taken together, the results of the thesis suggest that various forms of political risk are associated with international debt defaults and continue to pose great concerns for both international creditors and borrowers in developing countries. The study provides new insights on the importance of variable selection in country risk analysis, and shows how political risk is actually perceived and experienced in the riskier, often lower income countries of the global economy.

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Accounting in the UK charity sector has changed massively over the last 25 years, with various stakeholders influencing what has occurred. Using insights from stakeholder theory, and interviews with a number of key actors, this article focuses on the influence of one definitive stakeholder – government – in developing a regime of quality accounting and reporting in the sector. In particular, the evolution of the Statement of Recommended Practice for charities is explored. It is argued that a much tighter and more meaningful regime of accounting and reporting has been encouraged by government, amongst other stakeholders, and this has led to a more accountable and healthier charitable sector.

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During the interwar period (1919-1939) protagonists of the early New Zealand Olympic Committee [NZOC] worked to renegotiate and improve the country’s international sporting participation and involvement in the International Olympic Committee [IOC]. To this end, NZOC effectively used its locally based administrators and well-placed expatriates in Britain to variously assert the organisation’s nascent autonomy, independence and political power, progress Antipodean athlete’s causes, and, counter any potential doubt about the nation’s peripheral position in imperial sporting dialogues. Adding to the corpus of scholarship on New Zealand’s ties and tribulations with imperial Britain (in and beyond sport) (e.g. Beilharz and Cox 2007; Belich 2001, 2007; Coombes 2006; MacLean 2010; Phillips 1984, 1987; Ryan 2004, 2005, 2007), in this paper I examine how the political actions and strategic location of three key NZOC agents (specifically, administrator Harry Amos and expatriates Arthur Porritt and Jack Lovelock) worked in their own particular ways to assert the position of the organisation within the global Olympic fraternity. I argue that the efforts of Amos, Porritt and Lovelock also concomitantly served to remind Commonwealth sporting colleagues (namely Britain and Australia) that New Zealand could not be characterised as, or relegated to being, a distal, subdued, or subservient colonial sporting partner. Subsequently I contend that NZOC’s development during the interwar period, and particularly the utility of expatriate agents, can be contextualised against historiographical shifts that encourage us to rethink, reimagine, and rework narratives of empire, colonisation, national identity, commonwealth and belonging.

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During the interwar period (1919–1939), protagonists of the early New Zealand Olympic Committee (NZOC) worked to renegotiate and improve the country's international sporting participation and involvement in the International Olympic Committee. To this end, NZOC effectively used its locally based administrators and well-placed expatriates in Britain to variously assert the organization's nascent autonomy, independence and political power, progress Antipodean athlete's causes and counter any potential doubt about the nation's peripheral position in imperial sporting dialogues. Adding to the corpus of scholarship on New Zealand's ties and tribulations with imperial Britain, both in and beyond sport (e.g. Beilharz and Cox, 2007, “Settler Capitalism Revisited,” Thesis Eleven 88: 112–124; Belich, 2001, Paradise Reforged: A History of the New Zealanders from the 1880s to the Year 2000, Auckland: Allen Lane; Belich, 2007, Making Peoples: A History of the New Zealanders from Polynesian Settlement to the End of the Nineteenth Century, Auckland: The Penguin Group; Coombes, 2006, Rethinking Settler Colonialism: History and Memory in Australia, Canada, Aotearoa New Zealand and South Africa, Manchester: Manchester University Press; MacLean, 2010, “New Zealand (Aotearoa),” In Routledge Companion to Sports History, edited by Steve W. Pope and John Nauright, 510–525, London: Routledge; Phillips, 1984, “Rugby, War and the Mythology of the New Zealand Male,” The New Zealand Journal of History 18 (1): 83–103; Phillips, 1987, A Man's Country: The Image of the Pakeha Male, Auckland: Penguin Books; Ryan, 2004, The Making of New Zealand Cricket, 1832–1914, London: Frank Cass; Ryan, 2005, Tackling Rugby Myths: Rugby and New Zealand Society 1854–2004, Dunedin: University of Otago Press; Ryan, 2007, “Sport in 19th-Century Aotearoa/New Zealand: Opportunities and Constraints,” In Sport in Aotearoa/New Zealand Society, edited by Chris Collins and Steve Jackson, 96–111, Auckland: Thomson), I will examine how the political actions and strategic location of three key NZOC agents (specifically, administrator Harry Amos and expatriates Arthur Porritt and Jack Lovelock) worked in their own particular ways to assert the position of the organization within the global Olympic fraternity. I argue that the efforts of Amos, Porritt and Lovelock also concomitantly served to remind Commonwealth sporting colleagues (namely Britain and Australia) that New Zealand could not be characterized as, or relegated to being, a distal, subdued or subservient colonial sporting partner. Subsequently, I contend that NZOC's development during the interwar period, and particularly the utility of expatriate agents, can be contextualized against historiographical shifts that encourage us to rethink, reimagine and rework narratives of empire, colonization, national identity, commonwealth and belonging.