Analisa-se, nesta monografia, a atuação dos Tribunais de Contas do Brasil, integrantes do Poder Legislativo, e suas imbricações com o controle de constitucionalidade das normas jurídicas exercido, nos termos da Constituição da República, à feição do sistema de check and balances, pelos Poderes Judiciário, Executivo e Legislativo, com suas respectivas peculiaridades. Neste iter, busca-se definir se as Cortes de Contas, encarregadas do controle externo das contas públicas, ao apreciarem a conformidade constitucional dos atos administrativos de gestão pública e, via de conseqüência, das leis e dos atos normativos que os fundamentam, exercem espécie de controle difuso de constitucionalidade ou, tão-somente, realizam seu Dever/ Poder de cumprirem, de forma plena, sua missão institucional, de acordo com os comandos dispostos na Constituição, por sua condição de Custodes in nomine populi (Guardiões em nome do povo). / This monography analises brazilian’s Courts of Account activity, Courts that integrates Legislative Power, and ist’s approach with constitutional control that, in the thermes dictated by Brazilian’s Republic Constitution, shapeed in check and balances system, is performed by Judiciary, Executive and Legislative Powers, with their respectives particularities. In this iter, we intend to define if Brazilian’s Accounts Courts, that have the duty to make public expenses external control, when examine the constitucionality of public’s administration acts and, therefore, of rules and normatives acts that support them, exercite a kind of constitucional control, similar of Unites States judicial review, or just realize its Duty/Power to accomplish, totally, the terms for them assigned by the Constitution, for it’s condition of Custodes in nomine populis.

Submitted by Anderson Oliveira de Souza (andveiza@gmail.com) on 2015-09-08T21:30:39Z No. of bitstreams: 1 Anderson Oliveira de Souza.pdf: 1276965 bytes, checksum: 87030ede293f1c1bd6ce2e39b219b91b (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Anderson, boa noite Para que possamos aceitar seu trabalho, será necessário realizar algumas alterações na formatação pois não estão de acordo com as normas da ABNT: Ficha Catalográfica: o código CDU deve estar ao lado direito do quadro. Centralizar os títulos: Agradecimentos, Resumo e Abstract. Após alterações, realize uma nova submissão. Att on 2015-09-08T22:59:34Z (GMT) / Submitted by Anderson Oliveira de Souza (andveiza@gmail.com) on 2015-09-08T23:27:34Z No. of bitstreams: 1 Anderson Oliveira de Souza.pdf: 1480164 bytes, checksum: 3b7207476125fa137866da1c35c57ad1 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-09-08T23:51:30Z (GMT) No. of bitstreams: 1 Anderson Oliveira de Souza.pdf: 1480164 bytes, checksum: 3b7207476125fa137866da1c35c57ad1 (MD5) / Made available in DSpace on 2015-09-09T12:59:59Z (GMT). No. of bitstreams: 1 Anderson Oliveira de Souza.pdf: 1480164 bytes, checksum: 3b7207476125fa137866da1c35c57ad1 (MD5) Previous issue date: 2015 / A partir de Buiter e Miller (1981), Obstfeld (1983), Sachs (1981), Svensson e Razin (1983) e alguns outros, a abordagem intertemporal da conta-corrente passou a receber atenção crescente da literatura. Desde então os estudos empíricos não são unânimes em atestar sua validade e, dessa forma, a evidência empírica tem sido mista. Mais recentemente, Corsetti e Konstantinou (2009) caracterizam empiricamente a dinâmica conjunta da conta-corrente, ativos e passivos externos a valor de mercado e produto líquido para os EUA no período pós Bretton Woods. Ao contrário da maioria das outras publicações, Corsetti e Konstantinou (2009) são pouco restritivos no que diz respeito às premissas. Neste trabalho buscou-se aplicar a mesma metodologia emprega por Corsetti e Konstantinou (2009) para analisar o equilíbrio externo do Brasil entre 1990 e 2014, período no qual diversos choques afetaram a economia brasileira. São identificados os componentes transitórios e permanentes para a dinâmica conjunta das quatro variáveis básicas da restrição intertemporal da economia, ou seja: Consumo, Produto Líquido, Ativos externos e Passivos externos. O presente trabalho sugere que existem evidências da validade da abordagem intertemporal da conta-corrente para o Brasil, mesmo a análise sendo feita em uma amostra em que estão presentes choques significantes que afetaram a economia brasileira. / Since Buiter and Miller (1981), Obstfeld (1983), Sachs (1981), Svensson and Razin (1983), and some others, the inter-temporal approach of the current account started receiving increasing attention in the literature. Over the past years empirical studies have not been unanimous in attesting its validity and empirical evidence has presented mixed results. More recently, Corsetti and Konstantinou (2009) empirically characterize the joint dynamics of the current account, foreign assets and liabilities valued at market and net output of the US, in the post Bretton Woods period. Unlike most other publications, Corsetti and Konstantinou (2009) are not very restrictive regarding the assuptions made. In this dissertation, the same methodology employed by Corsetti and Konstantinou (2009) is used to analyze the external balance of Brazil between 1990 and 2014, period for which several shocks have affected the Brazilian economy. Temporary and permanent components are identified for joint dynamics of four basic variables of intertemporal constraint of the economy, consumption, net output, external assets and external liabilities. This study suggests that there is evidence of the validity of the intertemporal approach to current account to Brazil, even the analysis being made on a sample where significant shocks were found and for sure affected the Brazilian economy.

A maioria dos trabalhos sobre o impacto macroeconômico da abertura da conta de capital não encontra nenhum efeito da liberalização sobre as variáveis reais. No entanto, uma leitura cuidadosa desta literatura revela que a maioria destes estudos não trata realmente da teoria que se propõe a testar. Aqueles que defendem um impacto positivo da liberalização financeira sobre o crescimento econômico aceitam as previsões do modelo de crescimento neoclássico de redução permanente no custo do capital e aumento temporário no investimento nos mercados emergentes, quando estes liberalizam suas contas de capital. A maior parte dos artigos que não encontram efeitos da liberalização sobre as variáveis reais não testa estas previsões. Uma ramificação pequena, mas crescente, desta literatura sobre a relação entre liberalização da conta de capital e crescimento econômico, que leva em conta a natureza temporal das previsões do modelo neoclássico (os artigos que adotam o chamado enfoque do experimento de política), encontra evidências de que a abertura da conta de capital em um país emergente gera efeitos significativos sobre o investimento e crescimento econômico. A desagregação dos dados, ou seja, a aplicação do enfoque do experimento de política a dados de firmas, fornece uma ligação mais forte com a teoria e graus de liberdade suficientes para se adotar uma nova estratégia de identificação que permite testar a eficiência na alocação dos recursos dentro do país em desenvolvimento que abriu sua conta de capital. O objetivo desta dissertação é tratar das teorias e evidências do impacto da liberalização da conta de capital nos países emergentes sobre o crescimento de suas economias, analisando-se as metodologias empíricas existentes aplicadas no teste desta relação, enfatizando as teorias que dão suporte a seus testes empíricos, bem como suas principais descobertas. Os efeitos da abertura da conta de capital no Brasil, na década de 90, serão analisados, utilizando-se uma estratégia de identificação recente a partir de dados de firmas, para se checar a validade empírica das previsões do modelo de crescimento neoclássico nesta situação. / Most writings on the macroeconomic impact of capital account openness find no effects of liberalization on real variables. However, a critical reading of this literature reveals that most of these studies do not really address the theory they set out to test. Those who defend a positive impact of financial liberalization on economic growth accept the neoclassical growth model’s predictions of permanent reduction on the cost of capital and temporary increase in investment in emerging markets when they liberalize their capital account. The lion’s share of papers that find no effect of liberalization on real variables do not test these predictions. A small but growing branch of this literature on the relationship between capital account liberalization and economic growth that takes the time series nature of the neoclassical model’s predictions seriously (papers that adopt the policy-experiment approach) find that opening the capital account within an emerging country generates significant effects on investment and economic growth. Disaggregating the data, that is to say, applying the policy-experiment approach to firm-level data, provides a tighter link to the theory than aggregate data and enough degrees of freedom to adopt a new identification strategy that allows of the test on the efficiency of capital allocation within the developing country that opened its capital account. The objective of this dissertation is to address the theories and evidences of the impact of capital account liberalization in emerging countries on their economic growth, analyzing the existing empirical methodologies applied to test this relationship, emphasizing the theories that support their empirical tests as well as their main findings. The effects of capital account opening in Brazil, in the 90’s, will be analyzed, using the recent firm-level data identification strategy, to check the empirical validity of the neoclassical growth model’s predictions in this situation.

The current financial crisis draws attention to the level of financial education among citizens. This thesis maps projects which are focused on financial education of the citizens of the Czech Republic. Based on the information found after a close study of projects focused on financial education, a necessity to develop a new financial education project. A project which is suitable for the current needs and reflects gaps of the studied projects. New project would be created for a non-profit organization.

The diploma thesis "Presentation of the financial statements in accordance by Czech account legislature (ČÚS) and International Financial Reporting Standards (IFRS) in particular entity" aims to assess the presentation of the financial statements according with Czech accounting standard and IFRS. It focuses on the differences resulting from accounting under both accounting systems.

Analisa-se, nesta monografia, a atuação dos Tribunais de Contas do Brasil, integrantes do Poder Legislativo, e suas imbricações com o controle de constitucionalidade das normas jurídicas exercido, nos termos da Constituição da República, à feição do sistema de check and balances, pelos Poderes Judiciário, Executivo e Legislativo, com suas respectivas peculiaridades. Neste iter, busca-se definir se as Cortes de Contas, encarregadas do controle externo das contas públicas, ao apreciarem a conformidade constitucional dos atos administrativos de gestão pública e, via de conseqüência, das leis e dos atos normativos que os fundamentam, exercem espécie de controle difuso de constitucionalidade ou, tão-somente, realizam seu Dever/ Poder de cumprirem, de forma plena, sua missão institucional, de acordo com os comandos dispostos na Constituição, por sua condição de Custodes in nomine populi (Guardiões em nome do povo). / This monography analises brazilian’s Courts of Account activity, Courts that integrates Legislative Power, and ist’s approach with constitutional control that, in the thermes dictated by Brazilian’s Republic Constitution, shapeed in check and balances system, is performed by Judiciary, Executive and Legislative Powers, with their respectives particularities. In this iter, we intend to define if Brazilian’s Accounts Courts, that have the duty to make public expenses external control, when examine the constitucionality of public’s administration acts and, therefore, of rules and normatives acts that support them, exercite a kind of constitucional control, similar of Unites States judicial review, or just realize its Duty/Power to accomplish, totally, the terms for them assigned by the Constitution, for it’s condition of Custodes in nomine populis.

Made available in DSpace on 2015-05-14T12:23:06Z (GMT). No. of bitstreams: 1 Arquivototal.pdf: 2696227 bytes, checksum: 90e1ec5be6970abd4074c45522bfdc88 (MD5) Previous issue date: 2012-03-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This work is linked to the research of Teaching History and Historical understanding of the Graduate Program in History from the Federal University of Paraíba - UFPB, with a major in History and Historical Culture, it aims is to analyze the memory accounts of the elderly residents of the neighborhood Jaguaribe in order to understand from them, the changes occurring in this space that comprises the city of João Pessoa. In other words, we intend to study the memory of the elderly residents of Jaguaribe to elucidate how these observed changes and continuities that space over time. In this regard, we chose the memory of the elderly about Jaguaribe as a reference for this work by the fact that the neighborhood can be characterized as an important place of daily life, marked by the subjectivity of those who reside or resided there, the affection that these subjects are develop over the place, which leads us to propose questions such as: the extent to which these affective relations interfere in the record that these people work out of this place in your memory? Thus, the perspective of memory can be considered as one of the factors that contribute to studies and research related to neighborhoods, particularly from the testimony of the elders. Through the stories of these residents can reveal many details of the history and culture of a historic neighborhood, especially when it is based on this analysis aspects that relate to everyday life in the present or the past, beyond those that are linked to changes that levels are established in the social, cultural, economic and structural place over time. / O presente trabalho, vinculado à linha de pesquisa Ensino de História e Saberes Históricos do Programa de Pós-Graduação em História da Universidade Federal da Paraíba UFPB, com área de concentração em História e Cultura Histórica, tem por objetivo analisar os relatos de memória dos moradores idosos do bairro de Jaguaribe no sentido de compreender, a partir deles, as transformações ocorridas nesse espaço que compõe a cidade de João Pessoa. Em outras palavras, pretende-se estudar a memória dos moradores idosos da localidade visando elucidar como os mesmos observaram as mudanças e permanências desse espaço no decorrer do tempo. Nesse sentido, escolhemos a memória dos idosos acerca de Jaguaribe como referencial para este trabalho pelo fato de que o bairro pode ser caracterizado como o lugar por excelência da vivência cotidiana, marcado pela subjetividade daqueles que nele residem ou residiram, pela afetividade que esses sujeitos passam a desenvolver em relação ao local, o que nos leva a propor questionamentos do tipo: em que medida essas relações afetivas interferem no registro que esses sujeitos elaboram a respeito desse lugar em sua memória? Dessa forma, a perspectiva da memória pode ser considerada como um dos fatores que contribuem para os estudos e pesquisas relacionados aos bairros, sobretudo a partir dos depoimentos dos mais velhos que nos permitiram investigar, dentre outros elementos, as mudanças e permanências no espaço do bairro, as festas de rua de Jaguaribe e as relações sociais de trabalho, lazer e familiares pautadas numa perspectiva de gênero. Através dos relatos desses moradores é possível desvendar inúmeros elementos relativos à história e cultura histórica de um bairro, especialmente quando se toma por base para esta análise aspectos que dizem respeito ao cotidiano, no presente ou no passado, além daqueles que estão interligados às mudanças que são instituídas nos níveis social, cultural, econômico e estrutural do lugar no decorrer do tempo.

Malgré la diversité des études théoriques et empiriques, la problématique de la relation compte capital – croissance économique reste une question controversée. L’objet de ce travail de recherche consiste donc à expliciter la nature d’une telle relation dans les économies de la région MENA, tout en tenant compte de la qualité institutionnelle. Dans ce contexte, les différentes estimations ont été effectuées par la méthode des moments généralisés (GMM), sur la période allant de 1986 à 2012, pour 11 pays. Les résultats montrent que la corruption et la responsabilité démocratique influencent négativement la croissance économique si la politique de la libéralisation du compte capital est adoptée. Cependant, le terme d'interaction entre la qualité bureaucratique et l'ouverture financière stimulent positivement la croissance économique. Ces résultats suggèrent alors que les avantages de la libéralisation du compte capital sont conditionnés par les facteurs institutionnels. De ce fait, notre thèse contribue aux débats politiques récents sur les mérites et les démérites de la libéralisation du compte capital. En ce qui concerne le lien entre la libéralisation du compte capital et le développement financier en Tunisie, les différentes estimations ont été effectuées par l’approche autorégressive à retards échelonnés (ARDL), sur la période allant de 1986 à 2014. Les résultats obtenus montrent que l’effet positif de l’ouverture sur le développement financier est bien plus important à long terme qu’à court terme. Par ailleurs, les résultats confirment l’impact négatif de la corruption sur le système financier tunisien. / Despite the diversity of theoretical and empirical studies, the question of capital account–economic growth relationship remains a controversial issue. This research aims to complete the existing evidence focusing on MENA countries, while taking into account the institutional quality. In this context, various estimates were made by generalized method of moments (GMM) over the period of 1986–2012 for 11 countries. The results show that corruption and democratic accountability have a significant and negative impact on economic growth if capital account liberalization is enacted. However, the interaction term of bureaucracy quality and financial openness has a significant and positive impact on economic growth. These findings therefore show that the benefits of capital account liberalization are not unconditional, but are likely to depend upon the environment in which the liberalization occurs. Hence, our thesis contributes to the recent policy debates on the merits and demerits of capital account liberalization. As regards the link between capital account liberalization and financial development in Tunisia, the various estimates were made by the autoregressive distributed lag model (ARDL) over the period 1986 to 2014. The results show that the positive effect of opening on financial development is much more important in the long term than in the short term. Moreover, the results confirm the negative impact of corruption on the Tunisian financial system.

The primary objective of the thesis is to analyze the operation and management of the AC&C Public Relations agency and suggest changes possibly leading to higher efficiency. Within the thesis itself, I have mostly focused on the current organisational structure of the agency which I have selected to be the principal problem of its recent operation and source of potential future risks. The theoretical part based mainly on specialized publications supplemented by my own experience, explains the meaning of Public Relations as such and describes the principles of organization and management of small-sized companies including Czech PR agencies. In the second part, the current situation and ways of management at the AC&C Public Relations agency are analyzed and reviewed. The theoretical methods involve the use of SWOT analysis and qualitative reserch. The third part aims at suggesting specific changes possibly useful in making the current operation of the agency more efficient. Therein, the most specific points of management and work of a PR agency are explained. The final chapter deals with the influence of the contemporary financial recession on the operations of the agency and includes suggestions for coping with a period of the kind.

Phénomène social, culturel mais aussi économique, le tourisme s'est imposé au fil des décennies comme une source de revenus et de devises étrangères pour les pays hôtes au cours du 20e siècle. Cependant, l'impact du tourisme sur une économie à long terme et notamment une petite économie insulaire (PEI) reste encore ambigu.Cette thèse cherche à poser clairement la question de l’analyse des fondamentaux de la spécialisation touristique comme source soutenable de croissance pour une petite économie insulaire. Cette entreprise, réalisée en deux parties, nous conduit, d'une part, à redéfinir les principaux composants du tourisme en tant qu'activité sociale et économique, et à préciser comment le tourisme contribue à la croissance économique d’une PEI. D'autre part, la thèse lève le voile sur l'ambigüité de la relation entre tourisme et croissance. Elle fournit de nouveaux éléments d'explication d'un modèle de croissance par le tourisme plus vertueux et adapté au marché du tourisme mondial. Les résultats de l'introduction du tourisme dans un modèle théorique de croissance endogène à la Romer et d'une formalisation économétrique à seuil appliquée à un échantillon de PEI à l'aide de l'indice de pénétration touristique remettent en cause l'hypothèse de linéarité entre spécialisation touristique et croissance économique. Ils démontrent la fin d'un modèle de développement touristique intensif. Toutefois, cette situation n'est pas une fatalité. Notre analyse aboutit à la conclusion que le tourisme constitue une source soutenable de croissance pour une économie d'une PEI, lorsque l'intelligence et l'agilité forment les leitmotivs d'une stratégie touristique durable et multipartite. / Tourism has become a social, cultural and economic phenomenon. However, the impact of tourism on a long-term economy growth remains ambiguous, especially for small island economies (SIE).This thesis seeks to identify the fundamentals of tourism specialization as a sustainable source of growth for a SIE. On the one hand, it has led us to redefine the main components of tourism as a social and economic activity and to clarify how tourism contributes to the economic growth. On the other hand, this thesis reveals the ambiguity of the relationship between tourism and growth. It provides new explanations for a more virtuous tourism growth model and more adapted to the global tourism market.The results of the introduction of tourism into a Romer's model of endogenous growth and those of a threshold regression model applied to a sample of SEI call into question the hypothesis of linearity between tourist specialization and economic growth. The thesis demonstrates the end of a model of intensive tourist development. It concludes that tourism is a sustainable source of growth for an SIE, when intelligence and agility constitute the leitmotif of a sustainable, multi-stakeholder tourism strategy.