Or??amento orientado a resultados: instrumento de fortalecimento democr??tico na Am??rica Latina?

O presente artigo discute a rela????o entre or??amento e democracia, argumentando que as transforma????es propugnadas pela or??amenta????o por resultados possuem n??o somente benef??cios gerenciais para a administra????o p??blica, mas tamb??m efeitos positivos sobre o sistema pol??tico e suas institui????es. Dados emp??ricos demonstram que os padr??es de confian??a institucional na Am??rica Latina s??o baixos, apesar de a confian??a no regime democr??tico ser significativamente maior. A implanta????o do modelo de or??amento orientado a resultados (OOR) representa ruptura com o paradigma tradicional de gest??o p??blica, propondo a substitui????o do foco nos insumos, controles, regulamentos e conformidade pela ??nfase na a????o estrat??gica, efetividade do gasto p??blico, flexibilidade gerencial, accountability e participa????o da sociedade. A formula????o de pol??ticas p??blicas orientadas para as necessidades dos cidad??os fomenta o capital social da comunidade, alavancando rela????es sin??rgicas entre governo e sociedade. Esse estreitamento fortalece as institui????es democr??ticas na medida em que favorece o monitoramento do desempenho do governante pela sua comunidade e, especialmente, contribui para aprimorar os mecanismos de representa????o pol??tica.

A orçamentação por programas, a Informação de desempenho e as políticas públicas:tendências, perspetivas e desafios

Dissertação de Mestrado em Gestão e Políticas Públicas

Improving the public management career: report for the ministry of planning, budgeting e management, federal government of Brazil

This report sets out the findings and recommendations of a review of the Public Management Career (EPPGG) undertaken between 5 and 9 January 2009. The purpose of the review was to clarify EPPGG???s role, functions and profile, and to develop proposals for improving its effectiveness and management, taking account of the context within which such improvements would have to be implemented. Specific objectives were to examine a number of human resources management (HRM) aspects of the career in the light of international practice, including recruitment; initial education; professional development; performance evaluation; deployment; mobility and networking.

Budgeting and resource allocation in universities: a public choice approach

The calls for colleges and universities to improve their productivity are coming thick and fast in Brazil. Many studies are suggesting evaluation systems and external criteria to control the quality of teaching and research in universities. Since universities and colleges are not profit-oriented organizations (considering only the legitimate and serious research and teaching organizations, of course), the traditional microeconomics and administrative variables used to measure efficiency do not have any direct function. An alternative would be to create an "as if" market control system to evaluate performance in universities and colleges. Internal budget and resources allocation mechanism can be used as incentive instruments to improve quality and productivity. It will be the main issue of this article.

Forage production and nutrient availability in small-scale dairy systems in central Mexico using linear programming and partial budgeting

Small-scale dairy systems play an important role in the Mexican dairy sector and farm planning activities related to resource allocation have a significant impact on the profitability of such enterprises. Linear programming is a technique widely used for planning and ration formulation, and partial budgeting is a technique for assessing the impact of changes on the profitability of an enterprise. This study used both methods to optimise land use for forage production and nutrient availability, and to evaluate the economic impact of such changes in small-scale Mexican dairy systems. The model showed satisfactory performance when optimal solutions were compared with the traditional strategy. The strategy using fresh ryegrass, maize silage and oat hay, and the strategy using a combination of alfalfa hay, maize silage, fresh ryegrass and oat hay appeared attractive options for providing a better nutrient supply and maintaining a higher stocking rate throughout the year than the traditional strategy.

Using negotiated budgets for planning and performance evaluation: An experimental study : an experimental study

Budgets are often simultaneously used for the conflicting purposes of planning and performance evaluation. While economic theory suggests that firms should use separate budgets for conflicting purposes this contrasts with existing evidence that firms rarely do so. We address two open questions related to these observations in an experiment. Specifically, we investigate how a planning task that is in conflict with the performance evaluation task affects behavior in budget negotiations and their outcomes. Additionally, we analyze whether a single budget can be effectively used for both purposes compared to two separate budgets. We develop theory to predict that adding a planning task that is in conflict with the superior’s performance evaluation task increases the subordinate’s cooperation in and after the negotiation of a performance evaluation budget. Moreover, we predict that subordinate cooperation increases even more when the superior is restricted to use a single budget for both purposes. Our results broadly support our hypotheses. Specifically, we find that when budgets are used for both planning and performance evaluation, this increases the subordinate’s budget proposals during the negotiation and his performance after the negotiation. These effects tend to be even larger when the superior is restricted to a single budget rather than separate budgets for planning and performance evaluation, particularly with respect to subordinate performance. In our experimental setting, the benefits of increased subordinate cooperation even more than offset the loss in flexibility from the superior’s restriction to a single budget. The results of this study add to the understanding of the interdependencies of conflicting budgeting purposes and contribute to explain why firms often use a single budget for multiple purposes.

Local officials' preferences of performance measurements: A study of local police services

The purpose of this study is to identify the determinants of local officials' preferences of performance measures under the assumption that public officials' consensus on performance measures can enhance the accountability in public service delivery. This research consists of two steps: multiple case studies and a survey. The author conducted the case studies in five general-purpose municipalities in Florida, interviewing 25 local officials, attending community meetings, and reviewing relevant local documents. Based on the case studies and the relevant literature, a survey was developed and sent to 445 local officials in 67 general-purpose municipalities in Dade, Broward, and Palm Beach Counties, Florida. The findings of the case studies and the survey suggest that local officials' preferences of performance measures are influenced by their perception of utilities of performance measures and their desire to measure the achievement of organizational goals. The author concludes that a consensus among local officials for outcome-oriented performance measures is easier to achieve if a prospective performance measurement system is designed for reporting and management purposes rather than for budgeting purposes. ^

Group participative budgeting: The effect of information asymmetry on group work standards

The complexity of many organizational tasks requires perspectives, expertise, and talents that are often not found in a single individual. Organizations have therefore been placing employees into groups, assigning them to tasks they would formally have undertaken individually. The use of these groups, known as workgroups, has become an important strategy for managing this increased complexity. Empirical research on participative budgeting however has been limited almost exclusively to individuals. This dissertation empirically examines the effect of the information that management and workgroups have about group members' performance capabilities, on the work standards that workgroups select during the participative budgeting process. ^ A laboratory experiment was conducted in which two hundred and forty undergraduate business students were randomly assigned to three-member groups. The study provides empirical evidence which suggests that when management is unaware of group members' performance capabilities, workgroups select higher work standards and have higher performance levels than when management is aware of their performance capabilities. ^

A methodological framework for modeling pavement maintenance costs for projects with performance-based contracts

Performance-based maintenance contracts differ significantly from material and method-based contracts that have been traditionally used to maintain roads. Road agencies around the world have moved towards a performance-based contract approach because it offers several advantages like cost saving, better budgeting certainty, better customer satisfaction with better road services and conditions. Payments for the maintenance of road are explicitly linked to the contractor successfully meeting certain clearly defined minimum performance indicators in these contracts. Quantitative evaluation of the cost of performance-based contracts has several difficulties due to the complexity of the pavement deterioration process. Based on a probabilistic analysis of failures of achieving multiple performance criteria over the length of the contract period, an effort has been made to develop a model that is capable of estimating the cost of these performance-based contracts. One of the essential functions of such model is to predict performance of the pavement as accurately as possible. Prediction of future degradation of pavement is done using Markov Chain Process, which requires estimating transition probabilities from previous deterioration rate for similar pavements. Transition probabilities were derived using historical pavement condition rating data, both for predicting pavement deterioration when there is no maintenance, and for predicting pavement improvement when maintenance activities are performed. A methodological framework has been developed to estimate the cost of maintaining road based on multiple performance criteria such as crack, rut and, roughness. The application of the developed model has been demonstrated via a real case study of Miami Dade Expressways (MDX) using pavement condition rating data from Florida Department of Transportation (FDOT) for a typical performance-based asphalt pavement maintenance contract. Results indicated that the pavement performance model developed could predict the pavement deterioration quite accurately. Sensitivity analysis performed shows that the model is very responsive to even slight changes in pavement deterioration rate and performance constraints. It is expected that the use of this model will assist the highway agencies and contractors in arriving at a fair contract value for executing long term performance-based pavement maintenance works.

Participative Budgeting and Participant Motivation: A Review of the Literature

In their discussion - Participative Budgeting and Participant Motivation: A Review of the Literature - by Frederick J. Demicco, Assistant Professor, School of Hotel, Restaurant and Institutional Management, The Pennsylvania State University and Steven J. Dempsey, Fulton F. Galer, Martin Baker, Graduate Assistants, College of Business at Virginia Polytechnic Institute and State University, the authors initially observe: “In recent years behavioral literature has stressed the importance of participation In goal-setting by those most directly affected by those goals. The common postulate is that greater participation by employees in the various management functions, especially the planning function, will lead to improved motivation, performance, coordination, and functional behavior. The authors analyze this postulate as it relates to the budgeting process and discuss whether or not participative budgeting has a significant positive impact on the motivations of budget participants.” In defining the concept of budgeting, the authors offer: “Budgeting is usually viewed as encompassing the preparation and adoption of a detailed financial operating plan…” In furthering that statement they also furnish that budgeting’s focus is to influence, in a positive way, how managers plan and coordinate the activities of a property in a way that will enhance their own performance. In essence, framing an organization within its described boundaries, and realizing its established goals. The authors will have you know, to control budget is to control operations. What kind of parallels can be drawn between the technical methods and procedures of budgeting, and managerial behavior? “In an effort to answer this question, Ronen and Livingstone have suggested that a fourth objective of budgeting exists, that of motivation,” say the authors with attribution. “The managerial function of motivation is manipulative in nature.” Demicco, Dempsey, Galer, and Baker attempt to quantify motivation as a psychological premise using the expectancy theory, which encompasses empirical support, intuitive appeal, and ease of application to the budgetary process. They also present you with House's Path-Goal model; essentially a mathematics type formula designed to gauge motivation. You really need to see this. The views of Argyris are also explored in particular detail. Although, the Argyris study was primarily aimed at manufacturing firms, and the effects on line-supervisors of the manufacturing budgets which were used to control and evaluate their performance, its application is relevant to the hospitality industry. As the title suggests, other notables in the field of behavioral motivation theory, and participation are also referenced. “Behavioral theory has been moving away from models of purported general applicability toward contingency models that are suited for particular situations,” say the authors in closing. “It is conceivable that some time in the future, contingency models will make possible the tailoring of budget strategies to individual budget holder personalities.”

Capital Budgeting of Major Lodging Chains

The long-term performance of the lodging chain is highly dependent on the use of the most effective techniques for evaluating capital projects. This study provides information on the critical aspects of lodging chains' capital budgeting practices and compares current ones with those used by chains in 1980 and 1990.

A Methodological Framework for Modeling Pavement Maintenance Costs for Projects with Performance-based Contracts

Performance-based maintenance contracts differ significantly from material and method-based contracts that have been traditionally used to maintain roads. Road agencies around the world have moved towards a performance-based contract approach because it offers several advantages like cost saving, better budgeting certainty, better customer satisfaction with better road services and conditions. Payments for the maintenance of road are explicitly linked to the contractor successfully meeting certain clearly defined minimum performance indicators in these contracts. Quantitative evaluation of the cost of performance-based contracts has several difficulties due to the complexity of the pavement deterioration process. Based on a probabilistic analysis of failures of achieving multiple performance criteria over the length of the contract period, an effort has been made to develop a model that is capable of estimating the cost of these performance-based contracts. One of the essential functions of such model is to predict performance of the pavement as accurately as possible. Prediction of future degradation of pavement is done using Markov Chain Process, which requires estimating transition probabilities from previous deterioration rate for similar pavements. Transition probabilities were derived using historical pavement condition rating data, both for predicting pavement deterioration when there is no maintenance, and for predicting pavement improvement when maintenance activities are performed. A methodological framework has been developed to estimate the cost of maintaining road based on multiple performance criteria such as crack, rut and, roughness. The application of the developed model has been demonstrated via a real case study of Miami Dade Expressways (MDX) using pavement condition rating data from Florida Department of Transportation (FDOT) for a typical performance-based asphalt pavement maintenance contract. Results indicated that the pavement performance model developed could predict the pavement deterioration quite accurately. Sensitivity analysis performed shows that the model is very responsive to even slight changes in pavement deterioration rate and performance constraints. It is expected that the use of this model will assist the highway agencies and contractors in arriving at a fair contract value for executing long term performance-based pavement maintenance works.

Optimal resource allocation and budgeting in libraries

Libraries since their inception 4000 years ago have been in a process of constant change. Although, changes were in slow motion for centuries, in the last decades, academic libraries have been continuously striving to adapt their services to the ever-changing user needs of students and academic staff. In addition, e-content revolution, technological advances, and ever-shrinking budgets have obliged libraries to efficiently allocate their limited resources among collection and services. Unfortunately, this resource allocation is a complex process due to the diversity of data sources and formats required to be analyzed prior to decision-making, as well as the lack of efficient integration methods. The main purpose of this study is to develop an integrated model that supports libraries in making optimal budgeting and resource allocation decisions among their services and collection by means of a holistic analysis. To this end, a combination of several methodologies and structured approaches is conducted. Firstly, a holistic structure and the required toolset to holistically assess academic libraries are proposed to collect and organize the data from an economic point of view. A four-pronged theoretical framework is used in which the library system and collection are analyzed from the perspective of users and internal stakeholders. The first quadrant corresponds to the internal perspective of the library system that is to analyze the library performance, and costs incurred and resources consumed by library services. The second quadrant evaluates the external perspective of the library system; user’s perception about services quality is judged in this quadrant. The third quadrant analyses the external perspective of the library collection that is to evaluate the impact of the current library collection on its users. Eventually, the fourth quadrant evaluates the internal perspective of the library collection; the usage patterns followed to manipulate the library collection are analyzed. With a complete framework for data collection, these data coming from multiple sources and therefore with different formats, need to be integrated and stored in an adequate scheme for decision support. A data warehousing approach is secondly designed and implemented to integrate, process, and store the holistic-based collected data. Ultimately, strategic data stored in the data warehouse are analyzed and implemented for different purposes including the following: 1) Data visualization and reporting is proposed to allow library managers to publish library indicators in a simple and quick manner by using online reporting tools. 2) Sophisticated data analysis is recommended through the use of data mining tools; three data mining techniques are examined in this research study: regression, clustering and classification. These data mining techniques have been applied to the case study in the following manner: predicting the future investment in library development; finding clusters of users that share common interests and similar profiles, but belong to different faculties; and predicting library factors that affect student academic performance by analyzing possible correlations of library usage and academic performance. 3) Input for optimization models, early experiences of developing an optimal resource allocation model to distribute resources among the different processes of a library system are documented in this study. Specifically, the problem of allocating funds for digital collection among divisions of an academic library is addressed. An optimization model for the problem is defined with the objective of maximizing the usage of the digital collection over-all library divisions subject to a single collection budget. By proposing this holistic approach, the research study contributes to knowledge by providing an integrated solution to assist library managers to make economic decisions based on an “as realistic as possible” perspective of the library situation.

Genetic Aspects Of Athletic Performance: The African Runners Phenomenon.

The current dominance of African runners in long-distance running is an intriguing phenomenon that highlights the close relationship between genetics and physical performance. Many factors in the interesting interaction between genotype and phenotype (eg, high cardiorespiratory fitness, higher hemoglobin concentration, good metabolic efficiency, muscle fiber composition, enzyme profile, diet, altitude training, and psychological aspects) have been proposed in the attempt to explain the extraordinary success of these runners. Increasing evidence shows that genetics may be a determining factor in physical and athletic performance. But, could this also be true for African long-distance runners? Based on this question, this brief review proposed the role of genetic factors (mitochondrial deoxyribonucleic acid, the Y chromosome, and the angiotensin-converting enzyme and the alpha-actinin-3 genes) in the amazing athletic performance observed in African runners, especially the Kenyans and Ethiopians, despite their environmental constraints.