El texto resalta que las experiencias innovadoras son absorbidas el neoliberalismo, entre ellas El microcrédito, el presupuesto participativo y las economías no monetarias. El artículo resalta que el intercambio no monetario ha sido abundante y variado a lo largo de la historia, y expone la red global actual de trueque solidario, confrontando luego las interpretaciones que limitan hoy su existencia a nivel mucho más amplio. La autora nos insta finalmente a inventar propuestas capaces de producir sinergia para construir una sociedad (...) “global” más justa y solidaria. (shrink)

Jonathan Durand Folco | : Cet article présente une analyse critique de l’institutionnalisation de la participation citoyenne, à différentes échelles, à Montréal. Nous prendrons l’exemple de la consultation publique de la Communauté métropolitaine de Montréal et du budget interactif du Plateau-Mont-Royal pour illustrer les modèles de la gouvernance métropolitaine et de la gestion de proximité, pour ensuite montrer en quoi ces deux types de dispositifs participatifs soulèvent le problème de la trivialité. Nous soutiendrons enfin qu’une application systématique d’une conception (...) forte de la participation citoyenne, basée sur l’idéal de la démocratie participative, permettrait de surmonter le problème de la trivialité et d’opérer une véritable démocratisation des institutions municipales. | : This paper presents a critical analysis of the institutionalization of participation in Montreal at different levels. I will use the examples of the Montreal Metropolitan Com-munity’s public consultation and the Plateau Mont-Royal’s interactive budget to illustrate the models of metropolitan governance and local management, and demonstrate that these two forms of participatory mechanisms face the problem of triviality. I maintain that a systematic application of a strong conception of citizen participation, based on the ideal of participatory democracy, can overcome the challenge of triviality and effect a real democratization of municipal institutions. (shrink)

Publication date: 21 March 2019 Source: Author: Viktoriia Varenyk Budget safety, as a component of financial security, depends on the results of the implementation of an effective state financial and economic policy as the basis for the achievement of national interests. Effective using of the budget, namely, effective management of the state's cash flows, should ensure the regulation of economic and social processes in the interests of society, and create stable conditions for economic development of the country. (...) class='Hi'>Budget policy is an integral part of the state's financial policy and as one of the driving forces of Ukraine's development implies further stabilization of public finances, ensuring economic growth and raising standards of living for the maintenance of balanced development of the state. In today's conditions of development, the state faces the task of ensuring the balance and stability of the state budget against adverse external influences, establishing effective management of the country's cash flows, establishing effective budget and monetary policy, as well as long-term fiscal sustainability and stability. In recent years, to overcome this task, control over the activities of financial institutions has intensified, as a result they guided by the principles of responsible management of public finances, aimed at introducing the principles of medium-term financial planning, the availability of a system of forecasting budget parameters, ensuring the feasibility of economic forecasts, and creating and maintaining necessary financial reserves. (shrink)

Participatory Budgeting has by now been widely discussed, often celebrated, and is now instituted in at least 1,500 cities worldwide. Some of its central features—its structure of open meetings, its yearly cycle, and its combination of deliberation and representation—are by now well known. In this article, however, we critically reflect on its global travel and argue for more careful consideration of some of its less well-known features, namely the coupling of the budgeting meetings with the exercise of power. We disaggregate (...) PB into its communicative and empowerment dimensions and argue that its empowerment dimensions have usually not been part of its global expansion—and this is cause for concern from the point of view of emancipation. We thus discuss the specific institutional reforms associated with empowerment in the original version as well as its analytic dimensions. We also address some of the specific dangers of a communication-only version of PB as well as some suggestions for reintroducing empowerment. (shrink)

Cet article porte sur le modèle d'innovation qui préside à la conception des plateformes relationnelles sur Internet. Sous l'étiquette de « Web 2.0 » s'est développé récemment un ensemble de pratiques de conception qui associe étroitement les usagers innovateurs et les petites entreprises présentes sur Internet. On montre notamment comment cette tendance prolonge et transforme la dynamique des innovations ascendantes et le mouvement du logiciel libre. L'article s'attache à décrire deux espaces d'innovation particuliers qui permettent de réunir un réseau hétérogène (...) de concepteurs: les barcamps et les coworking places.This paper focuses on the innovation model that governs the design of relational platforms on the Internet. Under the label of "Web 2.0" has recently developed a set of design practices that closely innovative users and small businesses with an Internet presence. We show how this trend extends and transforms the dynamics of bottom-up innovations and the free software movement. The article aims to describe two areas of innovation individuals who bring together a heterogeneous network of designers: the barcamps and coworking spaces. (shrink)

This paper presents a preliminary analysis of the first participatory budgeting experiment in the United States, in Chicago's 49th Ward. There are two avenues of inquiry: First, does participatory budgeting result in different budgetary priorities than standard practices? Second, do projects meet normative social justice outcomes? It is clear that allowing citizens to determine municipal budget projects results in very different outcomes than standard procedures. Importantly, citizens in the 49th Ward consistently choose projects that the research literature classifies as (...) low priority. The results are mixed, however, when it comes to social justice outcomes. While there is no clear pattern in which projects are located only in affluent sections of the ward, there is evidence of geographic clustering. Select areas are awarded projects like community gardens, dog parks, and playgrounds, while others are limited to street resurfacing, sidewalk repairs, bike racks, and bike lanes. Based on our findings, we offer suggestions for future programmatic changes. (shrink)

In late 2019, He Jiankui, the Chinese scientist who created the world's first gene‐edited babies, and two embryologists were sentenced to prison and fined. Thirteen months earlier, when the world first learned about the experiment, He and his colleagues drew swift and nearly uniform international condemnation for prematurely moving to human trials, for the risks they took with the children's health, and for He's secrecy. The organizing committee for the second genome editing summit said the experiment failed to conform with (...) international norms.” In the United States, the legal picture is complex. No doubt the specific experiment He performed would have run afoul of long‐standing research regulations due to its problems with informed consent and ethical review. But other laws also affect this kind of work, in particular, a budget rider that for the past four years has been included in federal appropriations legislation. (shrink)

While researchers have identified numerous problems with food systems, sustainable, just, and workable solutions remain scarce. Recent developments in the food justice literature, however, show which local food movements favor sustainability and justice as problem-solving measures. Yet, some of the ways that these approaches could work in concert are overlooked. Through focusing on how they are compatible, we can understand how such endeavors can improve the conditions for community control and reduce the detrimental effects of agribusiness. In this paper, the (...) author proposes a participatory budgeting project that involves a relatively new process called “vertical agriculture” to alleviate some of the harm that current agricultural practices cause. In turn, we see how such a measure can improve the integrity of municipal governance and reshape the power structures that control food systems. (shrink)

The budget-voting paradox states that, when social alternatives are proper subsets of a finite set of decisions, choosing decision-wise according to the majority rule may select an alternative that is covered in the majority tournament among alternatives. Individual preferences are defined on single decisions, and are extended to preferences over the alternative set by means of a preference extension rule. We prove the existence of the paradox for any rank-based, monotone, and independent extension rule.

The extent of our duties to mitigate climate change is commonly conceptualized in terms of temperature goals like the 1.5°C and the 2°C target and corresponding emissions budgets. While I do acknowledge the political advantages of any framework that is relatively easy to understand, I argue that this particular framework does not capture the true extent of our mitigation duties. Instead I argue for a more differentiated approach that is based on the well-known distinction between subsistence and luxury emissions. At (...) the heart of this approach lies the argument that we have no budget of substantial, net-positive luxury emissions left. In a world in which dangerous climate change has begun, we must expect all further substantial, net-positive luxury emissions to cause harm. Since they lack the kind of justification needed for them to be nevertheless permissible, I conclude that we must stop emitting them with immediate effect. I also briefly discuss the difficult case of subsistence emissions and offer some first thoughts on the morality of a third category of emissions, what I call ‘transition emissions’. (shrink)

Augustus De Morgan was a British mathematician and logician. He formulated De Morgan's laws and introduced the term mathematical induction, making its idea rigorousFrom the introduction:"If I had before me a fly and an elephant, having never seen more than one such magnitude of either kind; and if the fly were to endeavor to persuade me that he was larger than the elephant, I might by possibility be placed in a difficulty. The apparently little creature might use such arguments about (...) the effect of distance, and might appeal to such laws of sight and hearing as I, if unlearned in those things, might be unable wholly to reject. But if there were a thousand flies, all buzzing, to appearance, about the great creature; and, to a fly, declaring, each one for himself, that he was bigger than the quadruped; and all giving different and frequently contradictory reasons; and each one despising and opposing the reasons of the others-I should feel quite at my ease. I should certainly say, My little friends, the case of each one of you is destroyed by the rest. I intend to show flies in the swarm, with a few larger animals, for reasons to be given.In every age of the world there has been an established system, which has been opposed from time to time by isolated and dissentient reformers. The established system has sometimes fallen, slowly and gradually: it has either been upset by the rising influence of some one man, or it has been sapped by gradual change of opinion in the many.I have insisted on the isolated character of the dissentients, as an element of the a priori probabilities of the case. Show me a schism, especially a growing schism, and it is another thing. The homeopathists, for instance, shall be, if any one so think, as wrong as St. John Long; but an organized opposition, supported by the efforts of many acting in concert, appealing to common arguments and experience, with perpetual succession and a common seal, as the Queen says in the charter, is, be the merit of the schism what it may, a thing wholly different from the case of the isolated opponent in the mode of opposition to it which reason points out.During the last two centuries and a half, physical knowledge has been gradually made to rest upon a basis which it had not before. It has become mathematical. The question now is, not whether this or that hypothesis is better or worse to the pure thought, but whether it accords with observed phenomena in those consequences which can be shown necessarily to follow from it, if it be true. Even in those sciences which are not yet under the dominion of mathematics, and perhaps never will be, a working copy of the mathematical process has been made. This is not known to the followers of those sciences who are not themselves mathematicians and who very often exalt their horns against the mathematics in consequence. They might as well be squaring the circle, for any sense they show in this particular.". (shrink)

The purpose of this study is to extend research which has looked at moral judgment. Specifically, the study examines the impact of moral judgment on the budget allocations made by government budget officers. Additionally, and as a result of previous research findings, the study looks at the relationship between political ideology, gender, age, profession and moral judgment.Results support prior research which has found an association between political ideology and moral judgment, and between gender and moral judgment.There was no (...) indication that the level of moral judgment among accountants is different from that of other individuals serving as budget officers, or that age is significantly related to moral judgment. Additionally, the study finds that an individual's level of moral judgment has less of an impact on the individual's actions than does political ideology. Study results contribute to an understanding of the relationship of moral judgment to accounting, and the relationship of moral judgment to behavior. The study also adds to research into the relationship of political ideology and moral judgment. (shrink)

The majority of people show persistent poor performance in reasoning about “stock-flow problems” in the laboratory. An important example is the failure to understand the relationship between the “stock” of CO2 in the atmosphere, the “inflow” via anthropogenic CO2 emissions, and the “outflow” via natural CO2 absorption. This study addresses potential causes of reasoning failures in the CO2 accumulation problem and reports two experiments involving a simple re-framing of the task as managing an analogous financial budget. In Experiment 1 (...) a financial version of the task that required participants to think in terms of controlling debt demonstrated significant improvements compared to a standard CO2 accumulation problem. Experiment 2, in which participants were invited to think about managing savings, suggested that this improvement was fortuitous and coincidental rather than due to a fundamental change in understanding the stock-flow relationships. The role of graphical information in aiding or abetting stock-flow reasoning was also explored in both experiments, with the results suggesting that graphs do not always assist understanding. The potential for leveraging the kind of reasoning exhibited in such tasks in an effort to change people's willingness to reduce CO2 emissions is briefly discussed. (shrink)

Corrective measures and remediation efforts aimed at alleviating the conditions of environmental injustice usually depend on federal or state funding. However, such resources could disappear, leavi...

We investigate the impact of women shareholders on corporate social responsibility (CSR) and how they interact with women directors to exert a greater influence on CSR activities. Little is known about how women's ownership can enhance their roles in CSR practices. Based on data from Omani-listed firms during 2016–2020 and using CSR budgeting and spending as proxies for CSR activities, firms with women shareholders allocate more CSR budgeting and spend more money on CSR activities. However, we also find that women (...) directors can only affect CSR budgeting and spending if their representation on the board is increased. Furthermore, we find that firms with women shareholders and directors have higher CSR budgeting and spending. Further analysis reveals that women shareholders are more likely to spend money on CSR activities within the budgeted amount and are less likely to be associated with gaps between CSR budgeting and spending. This analysis also shows that the type of ownership (family versus non-family) influences women shareholders' effects on CSR budgeting and spending. Our empirical findings provide critical insights into how woman shareholders influence CSR actions. (shrink)

The purpose of this research is to examine the effect of two organizational variables, budget goal difficulty and promotion availability, on employee fraud. Limited research shows that difficult, specific goals result in more unethical behavior than general goals :422–432, 2004). We predict that goal difficulty and promotion availability will interact to affect employee fraud. Specifically, we contend that the availability of promotions will have little, if any, effect on employee fraud under easy goals but have a substantial effect on (...) fraud under extremely difficult goals. To test this prediction, we use an experiment in which participants play the role of production employees. All participants are assigned cost goals and are responsible for reporting costs to the organization. Information asymmetry exists such that the organization is unable to assess whether costs have been reported accurately, and any overstatement of costs directly increases the employee’s compensation at the expense of the organization. The results of our experiment support the prediction, even though the cost goal is not tied to current period compensation. Our results have implications for academics and practitioners concerned with factors that affect fraud in organizations. (shrink)

This article is concerned with extensions of a continuous ordering R on a set X to a subset P of the power set of X. The underlying topology will be the Hausdorff metric topology. We will see that continuous extensions of R do not require that P contain every nonempty finite subset of X. Therefore, the analysis can be applied to consumer theory and inverse choice functions. In analogy to these functions budget correspondences are established which relate alternatives x (...) with certain subsets of X, according to the extended ordering. (shrink)

Cette contribution étudie les caractéristiques de la Convention citoyenne pour le climat en tant que nouvelle procédure participative. Confrontée aux catégories du droit de l’environnement, ainsi qu’à d’autres modèles informels qui l’ont précédée, elle affirme sa singularité. Son intégration particulière dans le processus normatif y participe également. En effet, la traduction juridique des propositions de la Convention est déjà amorcée. En outre, la réforme en cours du Conseil économique, social et environnemental devrait pérenniser l’organisation de délibérations entre citoyens tirés au (...) sort, inscrivant ainsi le prototype de la Convention pour le climat dans un dispositif participatif renouvelé. (shrink)

The business community of Canada manifests questionable moral and ethical standards in its criticism of government spending, since it itself bears considerable responsibility for the increase in government spending and budget deficits. The contradiction arises from the failure of the business community to recognize the liberalization of society at large and the associated social responsibility for the well-being of its citizens; a well-being manifested in income maintenance programmes, in access to education and training, in health care, and others. The (...) failure to recognize such expectations is manifested in its failure to provide adequately for the retirement of its employees, for the health care of its employees, for laid-off and seperated employees, thereby shifting the burden to government. Further, it has failed to assume responsibility for the training and retraining of the workers it employs, including high-level workers trained specifically to its purposes in business schools. While expecting government to bear full financial responsibility for income maintenance, health, education and training, the business community makes every effort to deny government the revenues it needs to meet its obligations. The avoidance of tax payments stands high amongst business objectives, manifested in the employment of highly paid accountants and tax lawyers specifically for the purpose. Finally, in their criticism of government spending, business spokesmen deliberately fail to distinguish between consumption spending and capital investment spending, notwithstanding the significant contribution to the production infrastructure of the economy of government investment expenditures. If the capital expenditures were to be taken out of the government's budget, the deficit will decrease substantially. (shrink)

Of the many factors contributing to the relative under-development across sub-Saharan Africa over the past five decades, one cause that is currently gaining more attention from both scholars and development practitioners is the lack of a transparent and accountable national budget process in most African countries. Although most African constitutions provide for a number of mechanisms of accountability within the budget process that are tasked with monitoring and sanctioning the misuse of public funds by the executive, various legal, (...) capacity and political constraints greatly hinder these mechanisms from playing an effective oversight role. This article examines the various challenges faced by four key mechanisms of accountability-parliamentary budget committees, supreme audit institutions, citizen budget monitoring and advocacy groups and elections-in holding leaders to account through the various stages of the budget process. However, despite these challenges, the article concludes by examining some recent progress and successes in the budget accountability arena. (shrink)

This chapter concerns how the global emissions budget should be shared, critiquing the equal per capita emissions view (EPC). First, it is explained how theorists have used claims about natural resource rights to formulate the atmospheric commons argument for EPC. Then, drawing on the assessment reports of the Intergovernmental Panel on Climate Change and Elinor Ostrom’s work on common-pool resources, it is shown that these arguments invoke a misleading analysis of climate change as a global commons problem. Accurate understanding (...) of how climate change results from overuse of a global commons suggests that proponents of the commons argument for EPC overlook potential territorial claims to the climate sink. Two options for EPC theorists who wish to maintain the view in the face of this critique are identified, but both turn out to necessitate deeper engagement with the question of how rights to the world’s resources should be assigned. (shrink)

Consider the following two (hypothetical) generic causal claims: “Living in a neighborhood with many families with children increases purchases of bicycles” and “living in an affluent neighborhood with many families with children increases purchases of bicycles.” These claims not only differ in what they suggest about how bicycle ownership is distributed across different neighborhoods (i.e., “the data”), but also have the potential to communicate something about the speakers’ values: namely, the prominence they accord to affluence in representing and making decisions (...) about the social world. Here, we examine the relationship between the level of granularity with which a cause is described in a generic causal claim (e.g., neighborhood vs. affluent neighborhood) and the value of the information contained in the causal model that generates that claim. We argue that listeners who know any two of the following can make reliable inferences about the third: 1) the level of granularity at which a speaker makes a generic causal claim, 2) the speaker’s values, and 3) the data available to the speaker. We present results of four experiments (N=1,323) in the domain of social categories that provide evidence in keeping with these predictions. (shrink)

This chapter reconsiders the global emissions budget using the conception of natural resource justice defended previously. Noting that this is to adopt a method of partial integrationism, it is shown that the two principles can at least be applied not only to the problem of sharing the emissions budget, but also the prior matter of setting it. Applying the principle of collective self-determination to these problems is found to be more difficult, because it grounds many conflicting claims. This (...) difficulty is addressed by formulating guidelines for adjudicating between self-determination claims. It is concluded that the emissions budget should be set within the parameters of enabling basic needs satisfaction for current and future individuals and protecting collectives from climate impacts that threaten the legitimate exercise of self-determination through territorial displacement. If this allows for more than subsistence emissions, fair international negotiations will be required to distribute any such secondary emissions entitlements. (shrink)

My life during those three months looks a lot like the public mental health system. Local Community Mental Health agencies (CMHs) are required, on a daily basis, to meet the needs of people with mental illness in a system that everyone knows is tragically under funded. The system does what it can with the resources it has and looks towards the next fiscal year, with fingers crossed, hoping for some relief. Some in the system have given up hope, and consider (...) it a "success" if their funding isn�t cut or eliminated. (shrink)