Suchergebnisse

This article discusses the recent debate between Jürgen Habermas and Wolfgang Streeck on the relationship between capitalism and democracy in Europe. The article recounts Streeck's analysis of the financial crisis, the transformation of the tax state into the debt state, and the development of the EU towards an international consolidation state, which informs Streeck's call for a retreat from Europe to the nation-state as the last line of defense against neoliberal capitalism. The article proceeds to sketch Habermas's criticism of Streeck's argument, and it illustrates how Habermas' proposal for a reconstitution of the EU as a supranational democracy is motivated by foundational concerns in his critical theory of society. Finally, the article argues that the debate results in an unresolved dilemma: while only a democratized EU can reestablish the supremacy of politics over globalized markets, the EU is more likely to become further entrenched as an international consolidation state.

Abstract This paper aims to reflect about the contradictions of international cooperation for development in Haiti that can be summarized in two perspectives: the North-South cooperation (NSC) and South-South cooperation (SSC). The dynamics of relationships can mix them (N-SSC). We identified governmental and nongovernmental particularly in health, linked to the OECD, the ALBA-TCP and UNASUR as empirical sources for reflection. The OECD privileges the perspective of NSC: commitment of developed nations with undeveloped. It operates mainly through NGOs. The ALBA-TCP and UNASUR have followed the perspective of SSC: commitment and solidarity among nations alike. They emphasize the horizontal partnership based on solidarity, respect for national sovereignty and peculiarities of each country. The resumption of the categories imperialism and internationalism may contribute to the understanding and analysis the contradictions in the international development agenda, illustrated by how these different actor in Haiti organize their actions. While the first one indicates bonding mechanisms geopolitical hierarchy, the latter suggests possibilities for overcoming these mechanisms. Key-words: International cooperation; Haiti; Imperialism; Internationalism; Organizational studies. Resumo Este artigo objetiva refletir sobre contradições da cooperação internacional para o desenvolvimento no Haiti, resumidas em duas perspectivas: cooperação Norte-Sul (CNS) e cooperação Sul-Sul (CSS). A dinâmica das relações pode misturá-las (CN-SS). Identificamos atores governamentais e não governamentais, na área da saúde, vinculados à OCDE, à ALBA-TCP e à UNASUL como fontes empíricas para a reflexão. A OCDE se orienta, predominantemente pela CNS, ou seja, pelo compromisso de assistência que os países desenvolvidos oferecem aos subdesenvolvidos. Opera principalmente através de ONGs. Nas ações da ALBA-TCP e da Unasul predominam a perspectiva da CSS: comprometimento solidário entre nações iguais. Enfatizam a parceria horizontal baseada na solidariedade, no respeito à soberania e peculiaridades de cada país. A retomada das categorias imperialismo e internacionalismo contribui para compreensão e análise das contradições na agenda internacional do desenvolvimento, ilustradas pelas formas mediante as quais esses diferentes atores organizam suas ações no Haiti. Enquanto as dos países da OCDE denotam mecanismos geopolíticos hierárquicos, as ações dos países vinculados à ALBA-TCP e da UNASUR sugerem possibilidades de superação desses mecanismos, buscando a cooperação genuína e autodeterminada. Palavras-chave: Cooperação internacional; Haiti; Imperialismo; Internationalismo; Estudos oganizacionais. Resumen En este artículo se reflexiona sobre las contradicciones de la cooperación internacional para el desarrollo en Haití, resumidas en dos puntos de vista: cooperación Norte-Sur (CNS) y cooperación Sur-Sur (CSS). La dinámica de las relaciones pueden mezclarlos (CN-SS). Identificamos los actores gubernamentales y no gubernamentales, en la salud, de la OCDE, del ALBA-TCP y UNASUR como fuentes empíricas para la reflexión. La OCDE se orienta principalmente por la CNS, es decir, ofrecen asistencia a los países sudesarrollados. Opera principalmente a través de ONGs; en las acciones del ALBA-TCP y UNASUR predominan la perspectiva de CSS: el compromiso solidario entre naciones iguales. La énfasis és en la colaboración horizontal basada en la solidaridad, el respeto a la soberanía y las peculiaridades de cada país. La reanudación de las categorías imperialismo y internacionalismo contribuye a la comprensión y el análisis de las contradicciones en la agenda de desarrollo internacional, ilustrada por las formas en que los diferentes actores organizan sus acciones en Haití. Mientras que los países de la OCDE indican mecanismos geopolíticos jerárquicas, las acciones de los países vinculados al ALBA- TCP y UNASUR sugieren posibilidades para la superación de estos mecanismos, buscando la cooperación genuina y autodeterminada. Palabras-clave: Cooperación internacional; Haití, Imperialismo; Internationalismo; Estudios oganizacionales.

Objective: To understand/reveal the experiences of undergraduate students of the Nursing School of the Universidade de São Paulo in international academic mobility. Method: A cross-sectional, descriptive study with a qualitative approach conducted between February and July 2017. Data were collected using a semi-structured interview and submitted to content analysis. Results: Twenty-two (22) students participated in the study. Five analytical categories emerged from the analysis of the interviews: Interinstitutional Relationships Dimension, Personal Dimension, Professional Dimension, Academic Dimension and Cultural Dimension. Conclusion: There are many advantages that international mobility can bring to vocational training. Greater governmental and institutional investment is considered necessary, but with mutual planning and monitoring by the institutions in order for it to contribute to the development of Nursing and the Country. ; Objective: To understand/reveal the experiences of undergraduate students of the Nursing School of the Universidade de São Paulo in international academic mobility. Method: A cross-sectional, descriptive study with a qualitative approach conducted between February and July 2017. Data were collected using a semi-structured interview and submitted to content analysis. Results: Twenty-two (22) students participated in the study. Five analytical categories emerged from the analysis of the interviews: Interinstitutional Relationships Dimension, Personal Dimension, Professional Dimension, Academic Dimension and Cultural Dimension. Conclusion: There are many advantages that international mobility can bring to vocational training. Greater governmental and institutional investment is considered necessary, but with mutual planning and monitoring by the institutions in order for it to contribute to the development of Nursing and the Country.

Today, Europe is living a new decisive time as it has been in its past after World War II, in search of unity in diversity in the name of a peace project to safeguard future. If, on the one hand, Europe expresses aspirations for profound changes in its external environment, in the domestic context, it ends up colliding with aspects linked to sovereignty and human rights; on the other hand, in European foreign policy, the model reveals the search to legitimize its action. Precisely, the objective and the motivation of this study seek, through the qualitative methodology in Political Science, to analyse and understand the current context of the European Union in the international system. In fact, it is identified that this new hierarchy of powers, in the reaffirmation of the Westphalian system, where economic power comes, is bound to consolidate the democratic development between the old and new times of international relations in the destiny of Europe. From the results obtained during the analysis, in order to face again the unpredictability of the world scenario, it is a reality that Europe must promote the re-encounter of an alternative role, in other words, to assume its initial project of European edification in the name of equality of circumstances and rights of its affirmation in the global arena.

The IV International Workshop on Oil and Gas Depletion, that is held at Gulbenkian Foundation in Lisbon on the 19th and 20th May, 2005, is the fourth annual meeting promoted by ASPO, the Association for the Study of Peak Oil and Gas, with the organizing support of Geophysics Centre of Évora. Previous meetings were held at the University of Uppsala in 2002, Institut Français du Pétrole, Paris in 2003, and Bundesanstatt fur Geowissenschaften und Roshtoffe, Berlin in 2004. In this fourth annual edition, the core topics chosen for our works are: • Reality in Oil Exporting Countries: The Supply Limits • Impacts of Depletion in Oil Importing Countries: The Demand Pressure • How-Much Regular Oil and Non-Conventional Oil: Utopia versus Reality • The Case for Political Action: The Depletion Protocol • The World Past Peak Oil Age From Uppsala to Lisbon, the public perception of the serious threat impending on humankind as a result of the growing scarcity of fossil fuels has increased. And national and international authorities have slowly but perceptibly admitted and changed their discourse on the problematic availability of the energy required to run the world economy. But political consequences have not yet been addressed straightforwardly – when political action is ever increasingly urgent for putting in place the economical and social changes and technological infrastructure required for preserving wellbeing if not survival itself. For this reason, in this fourth edition of ASPO's annual meetings we called upon members of the political community to share their views on how political action might be taken at the required international level. As the starting point of this debate we have the Depletion Protocol - first proposed by Colin Campbell 10 years ago at a conference in London. It has surfaced in various guises since, named the Uppsala Protocol in 2002, on the occasion of the First International ASPO's Workshop, later also referred to as the Rimini Protocol. The organizers of this Workshop welcome all participants and thank all speakers who kindly accepted to contribute to this event and those participants who also offered their contributions. They thank Calouste Gulbenkian Foundation and Partex – Oil and Gas, for generously hosting this event and offering the valuable sponsorship which makes it possible. Thanks are also due to the staff of the Geophysics Centre of Évora and University of Évora who, along the past few months, has worked in preparation of the conditions to hold this event now and who, together with the staff of Gulbenkian Foundation, are making it through. The Organizing Committee May 2005

The Nordic countries have long been renowned for their contribution to international peace and security. This contribution – occasionally viewed by both Nordic and non-Nordic policy-makers and academics as a particular model for facilitating peace and development in international affairs – is based on a combination of active contributions to peaceful conflict resolution, a high level of development aid and a continuous commitment to strengthening international society. However, recently Scandinavians have been making headlines for reasons that seem to contrast with their well-established brand as humane internationalist peacemakers. This article identifies the characteristics of the Nordic model for international peace and security and discusses how and why it has changed.

This work analyzes the Agenda 2030 in its main potentiality to lead public policies and private actions towards a more sustainable path. At the same time it acknowledges its dependency on measurements and finance mechanisms for the Sustainable Development Goals implementation. The main argument is that public expectations face difficulties to be translated in public actions, due to, among other factors, the lack of measurement and finance mechanisms. With this purpose it starts describing what is the Agenda 2030, and how this United Nations lead international declaration is structured to be monitored and implemented by States and others multi stakeholders. Secondly it analyses the importance of the measurements to address critical social environmental challenges and to allow comparison between the achievements of each member state. Third it remarks the role-played by international financial institutions, by international investment and by the private sector in general. Forth, the article highlights the drawbacks the methodology of goals can represent when used to overcome collective challenges marked by moral issues and diffuse impacts, being highly dependent on measurements and finance tools. The methodology chosen was the descriptive and normative, the techniques used were documentary, legislative and bibliographic research.

A boa nutrição é o sustentáculo do bem-estar humano. Boa nutrição antes do nascimento e ao longo da infância permite que o cérebro funcione e evolua sem problemas e que os sistemas imunológicos se desenvolvam com mais vigor. Para as crianças pequenas, um nível de boa nutrição afasta a morte e prepara o corpo para crescer e desenvolver todo o seu potencial. No decorrer da vida humana, a boa nutrição leva a melhor aproveitamento escolar, mães mais bem alimentadas que dão à luz crianças mais bem nutridas, e adultos que tem maior probabilidade de serem produtivos e receber salários melhores. Durante a meia-idade, a boa nutrição origina metabolismos melhor preparados para proteger contra doenças associadas a mudanças na dieta e atividade física. Sem uma boa nutrição as vidas e meios de vida das pessoas são como que construídos em areia movediça. ; Supplementary Online Materials ix Acknowledgments x Abbreviations xii Executive summary xiii Chapter 1 ntroduction 2 Chapter 2 Nutrition Is Central to Sustainable Development 7 Chapter 3 Progress toward the World Health Assembly Nutrition Targets Is Too Slow1 5 Chapter 4 The Coexistence of Different Forms of Malnutrition Is the "New Normal" 22 Chapter 5 The Coverage of Nutrition-Specific Interventions Needs to Improve 29 Chapter 6 Interventions Addressing the Underlying Determinants of Nutrition Status Are Important, but They Need to Be More Nutrition sensitive 38 Chapter 7 The Enabling Environment Is Improving, but Not Quickly Enough 47 Chapter 8 The Need to Strengthen Accountability in Nutrition 56 Chapter 9 What Are the Priorities for Investment in Improved Nutrition Data? 67 Chapter 10 Key Messages and Recommendations 71 Appendix 1 The Nutrition Country Profile: A Tool for Action 75 Appendix 2 Which Countries Are on Course to Meet Several WHA Targets? 77 Appendix 3 Which Countries Are on Course for Which WHA Targets? 79 Appendix 4 Donor Spending on Nutrition-Specific and Nutrition-Sensitive Interventions and Programs 84 Appendix 5 How Accountable Is the Global Nutrition Report? 86 Appendix 6 Availability of Data for Nutrition Country Profile Indicators 88 Notes 91 References 95 PANELS Panel 11 Types of Nutrition Investment, Lawrence Haddad 4 Panel 21 Nutrition and the Sustainable Development Goals—No Room for Complacency, Michael Anderson 11 Panel 22 Some New Data from India: What If?, Lawrence Haddad, Komal Bhatia, and Kamilla Eriksen 12 Panel 23 How Did Maharashtra Cut Child Stunting?, Lawrence Haddad 13 Panel 24 Can Improving the Underlying Determinants of Nutrition Help Meet the WHA Targets?, Lisa Smith and Lawrence Haddad 14 Panel 41 Malnutrition in the United States and United Kingdom, Jessica Fanzo 25 Panel 42 Regional Drivers of Malnutrition in Indonesia, Endang Achadi with acknowledgment to Sudarno Sumarto and Taufik Hidayat 26 Panel 43 Compiling District-Level Nutrition Data in India, Purnima Menon and Shruthi Cyriac 27 Panel 44 Targeting Minority Groups at Risk in the United States, Jennifer Requejo and Joel Gittelsohn 28 Panel 51 Measuring Coverage of Programs to Treat Severe Acute Malnutrition, Jose Luis Alvarez 37 Panel 61 Trends in Dietary Quality among Adults in the United States, Daniel Wang and Walter Willett 41 Panel 62 How Did Bangladesh Reduce Stunting So Rapidly?, Derek Headey 43 Panel 63 Using an Agricultural Platform in Burkina Faso to Improve Nutrition during the First 1,000 Days, Deanna Kelly Olney, Andrew Dillon, Abdoulaye Pedehombga, Marcellin Ouédraogo, and Marie Ruel 45 Panel 71 Is There a Better Way to Track Nutrition Spending? 48 Panel 72 Tracking Financial Allocations to Nutrition: Guatemala's Experience, Jesús Bulux, Otto Velasquez, Cecibel Juárez, Carla Guillén, and Fernando Arriola 49 Panel 73 A Tool for Assessing Government Progress on Creating Healthy Food Environments, Boyd Swinburn 51 Panel 74 Engaging Food and Beverage Companies through the Access to Nutrition Index, Inge Kauer 52 Panel 75 How Brazil Cut Child Stunting and Improved Breastfeeding Practices, Jennifer Requejo 54 Panel 81 Scaling Up Nutrition through Business, Jonathan Tench 61 Panel 82 How Civil Society Organizations Build Commitment to Nutrition, Claire Blanchard 62 Panel 83 Building Civil Society's Capacity to Push for Policies on Obesity and Noncommunicable Diseases, Corinna Hawkes 63 Panel 84 Can Community Monitoring Enhance Accountability for Nutrition?, Nick Nisbett and Dolf te Lintelo 64 Panel 85 National Evaluation Platforms: Potential for Nutrition, Jennifer Bryce and colleagues 65 Panel 86 The State of African Nutrition Data for Accountability and Learning, Carl Lachat, Joyce Kinabo, Eunice Nago, Annamarie Kruger, and Patrick Kolsteren 66 ; PR ; IFPRI1; CRP4; B Promoting healthy food systems ; DGO; A4NH; PHND ; CGIAR Research Program on Agriculture for Nutrition and Health (A4NH)

APRESENTAM-SE subsídios para o debate sobre políticas de migração internacional que já se estende para movimentos sociais de expressivos contingentes documentados e não-documentados nos principais países de destino. Recomendações de organismos internacionais defendem políticas migratórias em termos de direitos humanos e na supervisão de remessas, consideradas um dos aspectos positivos das migrações e auxílio no combate à pobreza dos países de origem. O contraponto com formulações teóricas sobre o fenômeno evidencia incoerências e inviabilidades dessas propostas se não forem articuladas com esforços para o desenvolvimento econômico e social dos países envolvidos. ; THE TEXT presents arguments for the debate concerning international migration policies; this debate, nowadays, involve social movements of increasing number of documented and undocumented migrants in the main destination countries. International organisms recommend migration policies based on human rights and remittances, considered as a way of reducing poverty in origin countries. Nevertheless, considering theoretical approaches and recent mass movements we can argue about the viability of the propositions as well as the necessity of also considering the structural conditions for the development efforts in these countries as a fundamental manner of combating poverty and improving their level of life.

Networks of nongovernmental organizations dedicated to socio-environmental issues have emerged in recent decades. The involvement of these networks in the international sphere has enabled new approaches to international cooperation. This article introduces the concept of international cooperation and the Global Alliance for Recycling and Sustainable Development (GARSD), a socio-environmental network created by a coalition of NGOs dedicated to promoting recycling of municipal solid waste. This article is the result of a doctoral study conducted using documentary analysis, participant observation and other qualitative data collection methods. The study conclusively finds that it is neessary to analyze the work of these non-state actors within the context of international cooperation between nation states and the possibility of (re)creating political-territorial arrangements, such as networks comprising a variety of actors especially geared towards socio-environmental issues. ; Durante as últimas décadas, surgiram redes de organizações não governamentais que se dedicam aos temas socioambientais. O envolvimento dessas redes com a esfera internacional ocasiona novas abordagens para a cooperação internacional. Apresentar o conceito de cooperação internacional e a rede socioambiental Global Alliance for Recycling and Sustainable Development - GARSD é o objetivo deste artigo. A GARSD, é resultado da coalização de organizações não governamentais dedicadas à promoção da reciclagem de resíduos sólidos urbanos. O artigo é o resultado de pesquisa realizada em processo de doutoramento, que utilizou por procedimentos metodológicos a análise documental, pesquisa participante e a coleta de dados de abordagem qualitativa. Conclusivamente, torna-se inerente analisar as atuações destes atores não estatais diante das relações de cooperação internacional estabelecidas entre Estados Nacionais na possibilidade para a (re)criação de arranjos político-territoriais como a construção de redes entre os diversos atores, especialmente, nos temas socioambientais.

A crise financeira não deveria chegar à América Latina, segundo a maioria dos economistas e governantes: o conjunto de indicadores de vulnerabilidade melhorou na maior parte dessas economias. No entanto, ela chegou e, à medida que os dias passam, anuncia-se cada vez mais severa. Os indicadores de vulnerabilidade, portanto, não são suficientes para estabelecer prognósticos confiáveis. É necessário combiná-los com indicadores de fragilidade mais confiáveis como a apreciação da taxa cambial, as desigualdades mais elevadas. Quanto piores forem esses indicadores, mais difícil será resistir à crise, e vice-versa. Como a crise nos países desenvolvidos adquiriu um caráter sistêmico e os indicadores de fragilidade não são muito bons, suas repercussões serão consideráveis nessas economias emergentes, apesar de indicadores de vulnerabilidade terem apresentado melhoras. ; Most economists and government leaders stated that the crisis was not going to reach Latin America; the indicators of vulnerability have improved in most of these economies. However, the crisis did reach the region and is looking increasingly severe as the days go by. The indicators of economic vulnerability alone cannot, therefore, establish reliable forecasts. More reliable indicators such as exchange rate appreciation and other high inequalities must also be taken into account. The worse these indicators are, the more difficult it is not to fall into the crisis, and vice-versa. In developed countries, the crisis has taken on a systematic character and the signs of fragility are worrying. Therefore, despite an improvement in the indicators of economic vulnerability, the crisis will have significant repercussions in emerging economies.

OBJECTIVE: To describe the scope and limitations of the main strategies of cooperation in health, adopted between 2005 and 2017, in the context of the triple border Brazil, Colombia and Peru. METHOD: Single, explanatory, qualitative, integrated case study carried out in 2017, in the context of the triple Amazon border, Brazil, Colombia and Peru, in the city of Tabatinga, state of Amazonas, Brazil. Our sources of evidence were: documentary data; interviews with health managers of the State Health Secretariats of Amazonas and Municipal Health of Tabatinga, Municipal Health Council of Tabatinga and Consulate of Peru in Colombia; and direct observations in four health services of Tabatinga. Data were organized with MaxQDA12® software. RESULTS: Data analyzed showed that, during the study period, the Brazilian federal government made several health cooperation agreements with both Peru and Colombia and that the state government of Amazonas undertook strategies to improve the health conditions of the dwellers of Tabatinga and the region of Alto Solimões, which indirectly reached the populations of neighboring countries, supporting the interrelationships between the countries of the region. Regarding the municipal government, we verified the existence of health integration agreements, established informally, to minimize the adversities of the local health. CONCLUSION: The cooperation strategies in health adopted in the triple Amazon border have different purposes, benefits and limitations. It is noteworthy that the existence of cooperation agreements between the federal governments of Brazil, Colombia and Peru and the presence of informal cooperation agreements between the municipal governments of Tabatinga (Brazil), Leticia (Colombia) and Santa Rosa (Peru). The limitations of this study are the lack of knowledge of local managers about the cooperation agreements established between federal governments and the lack of legitimacy of the informal agreements established by the Tabatinga government. ; OBJETIVO: Descrever o alcance e as limitações das principais estratégias de cooperação em saúde, adotadas entre 2005 e 2017, no contexto da tríplice fronteira Brasil, Colômbia e Peru. MÉTODO: Estudo de caso único, explicativo, qualitativo e integrado realizado no ano de 2017, no contexto da tríplice fronteira no município de Tabatinga, Amazonas, Brasil. Como fontes de evidências foram utilizados: dados documentais, observações diretas em quatro serviços de saúde do município de Tabatinga e entrevistas com gestores da Secretaria de Estado de Saúde do Amazonas, Secretaria Municipal de Saúde de Tabatinga, Conselho Municipal de Saúde de Tabatinga e Consulado do Peru na Colômbia. Os dados foram organizados com o software MaxQDA12® . RESULTADOS: Os dados analisados demonstraram que, no período estudado, o governo federal do Brasil realizou diversos acordos de cooperação em saúde, tanto com o Peru quanto com a Colômbia, e que o governo do estado do Amazonas empreendeu estratégias para melhoria das condições de saúde da população de Tabatinga e região do Alto Solimões, as quais indiretamente alcançaram as populações dos países vizinhos, favorecendo as inter-relações entre os países da região. Quando ao governo municipal, verificou-se a existência de acordos de integração de saúde, estabelecidos informalmente, com o intuito de minimizar as adversidades da saúde local. CONCLUSÃO: As estratégias de cooperação em saúde adotadas na tríplice fronteira amazônica apresentam diferentes finalidades, benefícios e limitações. Destacam-se como benefícios a existência de acordos de cooperação em saúde entre os governos federais do Brasil, Colômbia e Peru e a presença de acordos informais de cooperação entre os governos municipais de Tabatinga (Brasil), Letícia (Colômbia) e Santa Rosa (Peru). As limitações são o desconhecimento dos gestores locais sobre os acordos de cooperação estabelecidos entre os governos federais e a falta de legitimidade dos acordos informais estabelecidos pelo governo de Tabatinga.

A Organização Mundial da Saúde lançou em maio de 2019 a nova Classificação Internacional de Doenças (CID), 11ª revisão. Como contribuição a essa transição, o objetivo deste texto é apresentar as principais mudanças da versão revisada da classificação e indicar os desafios mais prementes. Após 30 anos da publicação da CID-10, identificam-se desafios importantes quanto à nova classificação, que foi apresentada para adoção dos Estados-membros e entrará em vigor em janeiro de 2022. A finalidade da pré-visualização é permitir aos países planejar o uso e treinar seus profissionais. A nova versão é completamente digital, diminuindo assim os erros de notificação e facilitando a divulgação e consolidação da nova versão. A atualização deixa transparecer os avanços da compreensão cientifica e exige dos governos ações estruturantes e eficiência na implementação, para que todos que tratam da assistência possam se comunicar numa mesma linguagem, em escala mundial. ; The World Health Organization launched in May 2019 the new International Classification of Diseases (ICD), 11th revision. As a contribution to this transition, this article aims to present the main changes of the revised version of the classification and indicate the most pressing challenges. After 30 years of the ICD-10 publication, we identified significant challenges regarding the new classification, which was presented for adoption by several countries and will be in force in January 2022. The purpose of the preview is to allow countries to plan its use and train their professionals. The new version is completely digital, thus reducing notification errors and facilitating the dissemination and consolidation of this new version. The update highlights the advances in scientific understanding, and it demands structural actions and implementation efficiency from governments, so that everyone who deals with assistance can speak the same language, on a global scale.

Com a adoção do regime contábil de competência como base do registro contábil na Contabilidade Aplicada ao Setor Público de diversos países, os governos precisam decidir entre manter o regime de caixa para elaboração dos documentos orçamentários ou ampliar o espectro da mudança também para o campo da geração do orçamento público. O assunto tem sido estudado, especialmente, por governos nacionais e organismos internacionais de forma a verificar a adequação do caminho percorrido por estes países. O presente artigo tem como objetivo iniciar uma discussão importante para o Brasil, em face da futura edição de uma nova lei de finanças públicas e abre caminho para a realização de novos estudos que aprofundem a discussão aqui iniciada. Para isso, foram utilizadas, como fonte dos dados, as pesquisas internacionais realizadas sobre o orçamento de competência, bem como alguns documentos governamentais dos países que adotaram o orçamento por regime de competência. A partir da coleta desses documentos na internet, realizando análise de conteúdo, foi possível identificar as diferenças entre os regimes existentes, bem como vantagens e desvantagens do orçamento por competência. Notadamente, foram identificadas diferenças quanto ao registro de valores referentes a despesas não financeiras (por exemplo, a depreciação), reconhecimento de passivos durante sua geração, ao invés de no momento de seu pagamento. A comparação entre os países que mantiveram o orçamento em caixa depois da adoção da competência com os países que fizeram a adoção da competência para orçamento e contabilidade é importante para verificar até que ponto é fundamental que o mesmo regime seja utilizado para os dois sistemas. ; With the adoption of accrual accounting as the basis for accounting records applied to accounting in the public sector of many countries, governments have to decide between keeping a cash basis for the preparation of budget documents and broadening the spectrum of change to include the field of public budget generation. This subject has been studied particularly by national governments and international organizations to verify the appropriateness of the paths taken by these countries. This article aims to initiate an important discussion for Brazil regarding the future passing of laws on public finances and paves the way for additional studies that expound on the discussion on accrual budgeting. International studies conducted on accrual budgeting together with government documents of the countries that have adopted the practice have been used as data sources. Based on the compilation of these documents from the Internet, content analysis was conducted, making it possible to identify differences between existing regimes and to identify advantages and disadvantages of accrual budgeting. Notably, differences were identified in terms of recorded amounts related to non-financial expenditure (e.g., depreciation) and recognition of liabilities during their generation rather than at the time of their payment. It is important to compare countries that use cash-based budgeting after the adoption of the accrual basis of accounting with countries that have adopted accrual budgeting and accounting to ascertain to what extent the same regime should be used for accounting and budgeting.

The purpose of this article is to map the scientific literature on the topic environmental uncertainty in international databases ProQuest and EBSCO providing results on the state of the art of this subject and the characteristics of scientific papers published. The method used was bibliometrics, being investigated 97 items from a universe of 1.194. All of the works comprised the period from 1975 to 2010. The results suggest that: a) during the period examined different social networks of researchers and institutions were formed to study this issue, b) the work of Duncan (1972), although it's been nearly four decades of its publication, it continues to influence the formulation variables for the measurement of environmental uncertainty, and c) the research on environmental uncertainty has received over the years other terminologies and methodologies. It was observed that the studies were applied in various business segments, always aiming to minimize the environmental turbulence and thereby maximizing organizational results. This research also revealed that the way to measure them cannot be normalized, since each segment is facing a different environment several variables (customers, suppliers, competitors, society, politics, government actions, among others). ; O objetivo deste artigo é mapear a produção científica sobre o tema incerteza ambiental nas bases de dados internacionais ProQuest e EBSCO, fornecendo resultados sobre o assunto, bem como as características dos trabalhos científicos já publicados. O método utilizado foi a bibliometria, sendo investigados 97 artigos de um universo de 1.194. Os trabalhos analisados compreenderam o período de 1975 a 2010. Os resultados sugerem que: a) durante o período analisado, diversas redes sociais de pesquisadores e instituições se formaram para estudar esse tema; b) o trabalho de Ducan (1972), embora tenham se passado quase quatro décadas da sua publicação, continua influenciando a formulação de variáveis para a mensuração da incerteza ambiental; e c) a pesquisa sobre incerteza ambiental recebeu, no decorrer dos anos, outras terminologias e metodologias. Observou-se que os estudos foram aplicados nos mais diversos segmentos empresariais, sempre objetivando minimizar as turbulências ambientais e com isso maximizar os resultados organizacionais. Esta pesquisa revelou, ainda, que a forma para a sua mensuração não pode ser normatizada, visto que cada segmento se depara com um ambiente diferente e com variáveis diversas (clientes, fornecedores, concorrentes, sociedade, política, ações governamentais, entre outras).