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This paper uses social structures of accumulation theory in combination with Ernesto Laclau's discourse theory in order to analyze the institutional mechanisms that sustained the long economic expansion of the Spanish economy between 1995 and 2008. Productive deficiencies endogenously gave way to several trends that, despite displaying a highly contradictory character when considered in isolation, managed to coalesce into a relatively coherent whole for more than a decade, namely, a massive housing bubble, an explosion of private debt in the face of real wage stagnation, and family economies being submitted to increasing strains. Moreover, their joint occurrence prevented their inherently conflictive nature from acquiring a political expression liable to undo the institutional structure itself, so that a social order was successfully reproduced throughout the whole expansion phase.

This essay provides an analysis, from a political economy perspective, of Spain's recent socioeconomic development during the last two decades. Our main research objective is to apprehend the institutional mechanisms grounding and animating the period of strong economic growth between 1995 and 2008, on the one hand, and the upcoming period of socio-economic crisis, from the onset of the Great Recession onwards, on the other. Under the presumption that both periods are ultimately indissociable, it is argued that the aforementioned period of growth was supported, in the last instance, by a set of self- defeating trends which, despite its markedly contradictory character, managed to reproduce themselves for a relatively long time thanks to the relations of mutual support provided by each to the remaining ones. Moreover, the main processes fostering such a path of economic development were not only highly contradictory when considered in isolation but had also quite pernicious social consequences. A twin goal of this essay was to investigate how such conflict-prone institutional bases had not given way to widespread political contestation. It is argued that, in order to apprehend how such a growth model could have been reproduced with virtually no social opposition, it in necessary to appraise the ways in which the worst social effects derived from the main processes governing economic expansion were prevented from coming to the fore thanks to, precisely, their mutual occurrence and successful interaction. However, once the mutual reproduction of such self-defeating trends was no longer possible, the whole institutional structure shaping them crumbled down, demolishing in turn previouslydominant social consensuses. In this respect, it is argued that, on the one hand, the length and intensity of the ensuing crisis was intimately linked to the precarious bases regulating economic expansion and that, on the other, both the timing and issues prominently at stake during the ensuing political crisis were closely related ...

El presente artículo explora las similitudes y discrepancias existentes en las reflexiones políticas de Jacques Rancière y Ernesto Laclau. En particular, su postulación de una figura antagónica o conflictiva en el seno de sus reflexiones políticas, su entendimiento de lo político como constitutivo de la objetividad social, y su concepción del sujeto político constituido mediante una coimplicación entre el particular y el universal, serán objeto de análisis. A través del itinerario teórico propuesto, se prestará especial atención a aquellos puntos en que sus respectivos enfoques entren en discordancia. La consideración conjunta de sus puntos de vista, se argumenta, permite resolver ciertas problemáticas identificadas en cada uno. ; This paper explores the similarities and differences that exist between the political approaches of Jacques Rancière and Ernesto Laclau, respectively. In particular, the areas analysed include their postulation of an antagonistic or conflictive figure at the centre of their political reflections, their understanding of the political as constitutive of social objectivity, and their conception of a political subject constituted through a co-implication between the particular and the universal. Throughout the theoretical itinerary proposed, special attention is paid to those aspects where there are discrepancies between their approaches. It is argued that by considering them together a solution may be provided to some of the problems identified in each of their approaches. ; SI

Orientadora: Doutora Alcina Dias Co-Orientadora: Doutora Ana Paula Lopes ; A Reforma da Administração Financeira do Estado evidenciou uma crescente preocupação com o controlo e a fiscalização, inicialmente numa vertente orçamental, e actualmente numa vertente mais global. Como consequência, surgiu o SCI, presente em todos os organismos da Administração Pública, com o objectivo de se tornar num instrumento privilegiado de apoio à gestão dos mesmos, permitindo um aumento da eficácia e eficiência das operações, uma maior fiabilidade da informação financeira, bem como o cumprimento com os diplomas legais aplicáveis. Começou-se com uma revisão da literatura sobre a evolução da auditoria, contextualizando o controlo interno como um dos pontos de análise da auditoria interna. Posteriormente, apresentou-se o Sector Público até alcançar as Juntas de Freguesia, convergindo os conceitos abordados na óptica destas autarquias. O caso empírico consistiu num questionário dirigido aos Presidentes das Juntas de Freguesia da nossa população (27 autarquias, 17 das quais do Concelho da Maia e 10 do Concelho de Matosinhos), com uma taxa de resposta de 85,2%. Face às hipóteses formuladas, pode-se concluir que a existência do SCI e a dimensão da autarquia estão relacionadas. Em sentido oposto, nenhuma das outras hipóteses se confirmou, ou seja, não existe relação entre a importância atribuída ao SCI e o nível académico do Presidente da Junta de Freguesia, entre o bom funcionamento do SCI e a importância atribuída ao SCI, nem entre a existência do Órgão/Serviço de Auditoria Interna e a dimensão da autarquia. Os resultados obtidos permitem concluir que a maioria das autarquias tem um Regulamento de Controlo Interno implementado, ao qual atribui uma grande importância, e cujo funcionamento acreditam ser adequado. O estudo mostra, também, que no entendimento dos Presidentes das Juntas de Freguesia, a principal vantagem de um SCI bem implementado resulta da conformidade com leis e regulamentos, e a principal dificuldade para o seu bom funcionamento prende-se com o reduzido número de meios humanos. Contudo, a presença de Auditoria Interna nestas autarquias é, ainda, muito reduzida, apesar destes autarcas apontarem como principal vantagem da existência deste serviço, o apoio às mesmas para a optimização dos seus recursos. Estas conclusões evidenciam a necessidade de uma maior atenção sobre o SCI, e duma aposta concreta na implementação da auditoria interna nestas autarquias, como forma de apoio à sua gestão. ; The State Financial Administration Reform revealed a growing concern about control and surveillance, initially on budgetary aspects, and presently in a global dimension. As a result, the ICS (Internal Control System) appeared, present in every Public Administration organisms, in order to become a privileged instrument to support their management, allowing an increase in the effectiveness and efficiency of operations, a higher financial information reliability, as well as the compliance with the applicable legal acts. It initiated by a literature review on the auditing progress, contextualizing the internal control as an internal auditing analysis point. Thereafter, presented the Public Sector until reaching the Parish Councils, converging the approached concepts from these autarchies perspectives. The empirical case consisted on a questionnaire, drawn up and addressed to the Parish Councils Presidents of our population (27 autarchies, 17 from Maia Municipality and 10 from Matosinhos Municipality), with a 85,2% response rate. Regarding the formulated hypotheses we are allowed to conclude that ICS existence and the autarky dimension are related. On the other hand, all the other hypotheses weren't confirmed, in other words, it wasn't confirmed a relationship existence between the ICS importance given and the Parish Council President academic level, between the ICS smooth functioning and the ICS implementation, and also, between the Internal Auditing Board/Service existence and the autarky dimension. The results allowed concluding that most of the autarchies have an Internal Control Regulation implemented, which attaches considerable importance, and believe they have it functioning properly. This study also shows that, according to the understanding of Parish Councils Presidents, the main advantage of a well implemented ICS is its compliance with laws and regulations, and the main difficulty for their proper functioning is related to the reduced number of human resources. However, the Internal Auditing presence in these autarchies despite being greatly reduced, still the majors aspects pointed out as main advantages of this service existence, support the decision to optimize its resources. These conclusions show the need to a higher ICS attention, and a concrete investment and strong belief towards an Internal Auditing implementation in these autarchies, as a way to support the autarchic management. ; The State Financial Administration Reform revealed a growing concern about control and surveillance, initially on budgetary aspects, and presently in a global dimension. As a result, the ICS (Internal Control System) appeared, present in every Public Administration organisms, in order to become a privileged instrument to support their management, allowing an increase in the effectiveness and efficiency of operations, a higher financial information reliability, as well as the compliance with the applicable legal acts. It initiated by a literature review on the auditing progress, contextualizing the internal control as an internal auditing analysis point. Thereafter, presented the Public Sector until reaching the Parish Councils, converging the approached concepts from these autarchies perspectives. The empirical case consisted on a questionnaire, drawn up and addressed to the Parish Councils Presidents of our population (27 autarchies, 17 from Maia Municipality and 10 from Matosinhos Municipality), with a 85,2% response rate. Regarding the formulated hypotheses we are allowed to conclude that ICS existence and the autarky dimension are related. On the other hand, all the other hypotheses weren't confirmed, in other words, it wasn't confirmed a relationship existence between the ICS importance given and the Parish Council President academic level, between the ICS smooth functioning and the ICS implementation, and also, between the Internal Auditing Board/Service existence and the autarky dimension. The results allowed concluding that most of the autarchies have an Internal Control Regulation implemented, which attaches considerable importance, and believe they have it functioning properly. This study also shows that, according to the understanding of Parish Councils Presidents, the main advantage of a well implemented ICS is its compliance with laws and regulations, and the main difficulty for their proper functioning is related to the reduced number of human resources. However, the Internal Auditing presence in these autarchies despite being greatly reduced, still the majors aspects pointed out as main advantages of this service existence, support the decision to optimize its resources. These conclusions show the need to a higher ICS attention, and a concrete investment and strong belief towards an Internal Auditing implementation in these autarchies, as a way to support the autarchic management.