Budgeting in an open system

Budgeting is broadly used as a tool for organizational management. And this is a reason for continuous looking for budgeting essence. In the paper the systems approach is applied to investigating the nature of budgeting. The systemic aspect of an organization and the systems approach to management were taken into account. Budgeting is seen as the process of prediction and communication of systemic attributes of an organization. It seems that the results reached point to the systems approach as a basis for general theory of both budgeting and accounting.O orçamento é amplamente utilizado como uma ferramenta de gestão organizacional. Este é um dos motivos pela busca permanente da essência do orçamento. Neste estudo, a abordagem sistêmica é aplicada à análise da natureza do orçamento. Foram considerados o aspecto sistêmico de uma organização e a abordagem sistêmica à gestão. O orçamento é entendido como o processo de previsão e comunicação de atributos sistêmico de uma organização. Parece que os resultados alcançados indicam a abordagem sistêmica como base de uma teoria geral de orçamento e contabilidade

The State Rajput Identity and Women's Agency in 19th and 20th Century Rajasthan

Drawing on historical and ethnographic material on lower-class Rajput women, this paper evaluates the their impact in transforming gender roles and relationships in rural Rajasthan. It focuses on the individual and collective agency of Rajput women and the role of the state in the promotion of gender-specific identities in Rajasthan, India. Overall, it is noted that the Rajputs have had a tremendous influence on the culture, customs and traditions of the people of the state. In terms of the impact of Rajput women, however, it is suggested that they would be in a stronger position to initiate decisions if the community structures that generate prestige and value were more in their favor. Nevertheless, a change in the prestige structure could result in gender conflict, hence, it is complicated with skepticism and reluctance by both sexes. Although the Women's Development Programme has raised an awareness of women's rights, it still remains constrained by state sponsorship. Moreover, while women's agencies are seen to be enhanced by state-level initiatives, middle- and upper-class Rajput women remain constrained by the nature of state and national politics