Urban, economic, financial, political, social, environmental and administrative questions have
constantly challenged cities with demands for effective planning action and led to participatory
process ...in order to guarantee increases in their life quality. The City Comprehensive Plan (CCP),
the Municipal Financial Plan (MFP) and the Municipal Strategic Plan (MSP) can contribute to cope
with this challenge. This paper proposes an integration model between CCP, MFP and MSP; and
d em on strates th e relation b etw een th ese p lan n in g ’s p rojects in a Southern Brazilian city. Author
suggests two integration models and a MSP methodology in a study. Research methodology
emphasizes a case study which validates the integration proposed and stresses the importance of
public participation in the MSP. Contributions go toward to the researched city, the academy and to
other cities can establish analogies. Conclusion reiterates the importance of integrating CCP, MFP
and MSP Projects and of adapting public participation practices in local management process.
As questões físico-territoriais, econômicas, financeiras, administrativas, políticas, sociais,
ambientais e de gestão têm constantemente desafiado os municípios. O Plano Diretor da Cidade
(PDC), o Plano Plurianual Municipal (PPAM) e o Planejamento Estratégico Municipal (PEM) podem
contribuir com esses emergentes desafios. Os objetivos deste artigo são: propor formas de
integração entre os projetos PDC, PPAM e PEM por meio de modelos, construtos e variáveis; e
demonstrar as relações entre os três projetos em um município paranaense. São sugeridos dois
modelos de integração e uma metodologia PEM para o estudo elaborado. A metodologia de
pesquisa enfatiza um estudo de caso que confirma a integração proposta e a participação dos
munícipes no PEM. As contribuições estão direcionadas para o município pesquisado, para a
academia e para outros municípios que podem estabelecer analogias. A conclusão reitera a
relevância dos três projetos integrados e a importância da participação da sociedade civil na gestão
municipal e na condução cotidiana das cidades.
What Do You Want?
Planning a Successful Future,
03/2016
Book Chapter
What do you want out of life? You must write down your goals in order to achieve them, find information gaps, let your family know what you want, and help your advisors serve you better. There are ...six steps to financial freedom. To prepare your financial plan, you and your spouse should work through each step.
1. What do you want? Identify your goal.
2. What do you have now? Collect information.
3. What's holding you back? Consider the obstacles standing between you and your goal. Brainstorm alternate solutions and ways to remove or work around your obstacles.
4. How can you get what you want? Develop written recommendations.
5. Choose a plan and put it into action.
6. Is your plan working? Review your goal and strategies for reaching it at least once a year.
Review your plan with your financial advisors. Consider their suggestions, but make the final decisions with your spouse.
This chapter helps the students to describe the probate process, its advantages, disadvantages, and costs. Gifting strategies require the strategic use of time value of money calculations. Many ...gifting strategies incorporate the use of insurance. The choice of assets, including investments, to be used in gifting strategies is crucial to maximizing a client's potential lifetime benefit and goals of gifting. The successful financial plan will recommend gifting strategies that minimize taxes, maximize flexibility, consider future life and tax law changes, and meet the client's human dimension goals and objectives. The chapter also helps them to explain the characteristics and consequences of using alternative methods of transferring property at death, including named beneficiary, trusts (revocable and irrevocable), payable on death and transfer on death designations, probate, intestate succession, and direct transfer through titling. The chapter further makes the students to select the most appropriate property transfer mechanism for a client's situation.
This chapter helps the students to describe the probate process, its advantages, disadvantages, and costs. Gifting strategies require the strategic use of time value of money calculations. Many ...gifting strategies incorporate the use of insurance. The choice of assets, including investments, to be used in gifting strategies is crucial to maximizing a client's potential lifetime benefit and goals of gifting. The successful financial plan will recommend gifting strategies that minimize taxes, maximize flexibility, consider future life and tax law changes, and meet the client's human dimension goals and objectives. The chapter also helps them to explain the characteristics and consequences of using alternative methods of transferring property at death, including named beneficiary, trusts (revocable and irrevocable), payable on death and transfer on death designations, probate, intestate succession, and direct transfer through titling. The chapter further makes the students to select the most appropriate property transfer mechanism for a client's situation.
Monitoring a financial plan should enhance the likelihood of long‐term financial security for the financial planning client. Ensuring that financial plans are up‐to‐date with a client's current life ...situation keeps the plan relevant and increases a client's participation in his or her personal financial life. It also lessens the liability exposure of the financial planner to errors and omissions. Last, and most important, a continuing conversation with a client will build trust and rapport, which evidence suggests is the most important component in a client's selection and retention of a financial planner. There are two types of reviews of the status of a financial plan: regular reviews and episodic reviews. The basis of monitoring plan recommendations results from the dynamic nature of all components of a plan: the life of the client; legal, business, and economic environments; and other variables.
This chapter presents AR 600's original pronouncements of the Statements on Standards for Accounting and Review Services (SSARS) 6 as presented under generally accepted accounting standards (GAAS). ...It includes the definition of terms, objectives and fundamental requirements. AR 600 is applied when an accountant wishes to opt for an exemption from AR Section 80 for certain personal financial statements included in written personal financial plans. Personal financial statements included in personal financial plans, frequently omit disclosures and contain departures from the applicable financial reporting framework. If the purpose of those financial statements is solely to assist in developing the personal financial plan, Section 600 provides for an exemption from AR Section 80 and an alternative report that should be used if the exemption is followed. The chapter presents practical illustrations that guide readers through the auditing process, and updates are highlighted to call attention to recent changes.
Monitoring a financial plan should enhance the likelihood of long‐term financial security for the financial planning client. Ensuring that financial plans are up‐to‐date with a client's current life ...situation keeps the plan relevant and increases a client's participation in his or her personal financial life. It also lessens the liability exposure of the financial planner to errors and omissions. Last, and most important, a continuing conversation with a client will build trust and rapport, which evidence suggests is the most important component in a client's selection and retention of a financial planner. There are two types of reviews of the status of a financial plan: regular reviews and episodic reviews. The basis of monitoring plan recommendations results from the dynamic nature of all components of a plan: the life of the client; legal, business, and economic environments; and other variables.
This chapter reviews the necessary elements of a financial plan presentation in the context of communication effectiveness, client trust and relationship commitment, and the need to motivate client ...action. There are at least five elements that must be communicated to clients during a financial plan presentation: client goal(s) review; assumptions; observations and findings; alternatives; and recommendations. Expressing these elements effectively is essential if a client is to fully understand, embrace, and act upon a planner's recommendations. Financial planners who highlight each of the five elements during client meetings are known to improve client‐planner relationships. Basically, communication effectiveness has been shown to be a significant antecedent to client trust and relationship commitment. The chapter also discusses some specific communication techniques that may be employed to enhance the process. It highlights issues related to verbal and non‐verbal communication, as well as providing an applied vignette.
Radom se istražuju mogućnosti računovodstvenog načina evidentiranja u okviru djelovanja neprofitnih organizacija. U svrhu razmatranja navedene tematike u prvom se dijelu rada definira pojam ...neprofitnih organizacija te se prikazuje postojeći zakonski okvir djelovanja. Radom su prikazano poslovanje neprofitnih organizacija, a posebna pozornost je usmjerena na računovodstveno poslovanje. Postupcima obavljenih financijskih revizija neprofitnih organizacija utvrđene su određene nepravilnosti. U okviru različitih nepravilnosti pojavljuju se i nepravilnosti u području računovodstvenog poslovanja, koje utječu na financijske izvještaje. Provedena je analiza poslovanja neprofitnih organizacija i ukazano je na specifičnosti računovodstvenog poslovanja.
Cilj rada je provedenom analizom nepravilnosti utvrđenih u postupcima financijske revizije, vezanih uz područje računovodstvenog poslovanja, prikazati utjecaj na financijske izvještaje te ukazati na potreban način postupanja u skladu s postojećim propisima. Podaci iskazani u financijskim izvještajima ne mogu se poistovjetiti s godišnjim programom rada i financijskim planom, odnosno godišnjim financijskim izvješćem. Radom se prikazuje utjecaj propisanog načina priznavanja prihoda i rashoda neprofitnih organizacija, uz primjenu računovodstvenog načela nastanka događaja, na podatke iskazane u financijskim izvještajima te se zaključuje o različitostima i utjecaju na godišnji program rada i financijski plan.
