Made available in DSpace on 2016-04-26T20:19:52Z (GMT). No. of bitstreams: 1 Cristina del Pilar Pinheiro Busquets.pdf: 1693974 bytes, checksum: fe78efb9646835f3198bf2fef1f59396 (MD5) Previous issue date: 2010-11-17 / The public administration in the exercise of its duties is submitted to the external control of its actions by the Court of Accounts. The purpose of the current work is to analyze the juridical configuration of the high Court of Accounts, especially with regard to the time and its interference in the actions which intend to protect the public treasury against the agent causing the damage. This way, the starting point is the action of the time upon human beings´ rights through two configurations: with or without the intervention of human action. Defined the concepts of prescription, decadence and preclusion, its distinguishing elements are presented so that the frequent confusion that exists regarding each figure and its effects can be set apart. Then the control put in action by the Court of Accounts is examined, discussing its origin, autonomy, competences and functions, types and nature of courts decisions. Scrutinized its juridical configuration, it will be examined the recording of the acts of administration by the Courts of Accounts, its nature and effects, as well as the deadlines that the court should obey. The possibility of reviewing its decisions, as well as making null and void registered acts, by the Administration, is checked. After that, the rendering of account of public administrators and the penalties applied in the field of action of the courts of accounts will be studied, taking into consideration the occurrence of prescription and decadence; it will also be examined the execution of those courts' decisions, related to fine and debt, including its origin and configuration as a document valid to commence an execution process and to proceed the collection. Finally, it will be discussed the control of the action of the courts of accounts, focusing on the subject of terms for the accomplishment of the constitutional competences assigned to them, analyzing the repercussion of these terms in the life of the administered and of the administration and its influences, direct and indirectly, in the action of the courts of accounts / A Administração Pública, no exercício de suas funções, está sujeita ao controle externo de seus atos pelo Tribunal de Contas. O objeto do presente trabalho é analisar a configuração jurídica da Egrégia Corte de Contas, especialmente no que tange ao tempo e à sua interferência nas ações que visam proteger o erário em face do agente causador do dano. Para tanto, parte-se da atuação do tempo sobre os direitos dos homens por meio de duas formas: com ou sem intervenção da ação humana. Fixados os conceitos de prescrição, decadência, e preclusão, apresentam-se seus elementos diferenciadores, de sorte a apartar a frequente confusão existente em relação a cada figura e seus efeitos. A seguir, procede-se ao exame do controle exercido pelos Tribunais de Contas, abordando-se sua origem, autonomia, competências e funções, tipos e natureza das decisões das cortes. Investigada a sua configuração jurídica, passa-se ao exame do registro de atos da Administração, pelos Tribunais de Contas, sua natureza e efeitos, bem como os prazos a que estão sujeitas estas Cortes. Verifica-se a possibilidade de revisão de suas decisões, bem como de anulação de atos registrados, pela Administração. Na sequência, procede-se ao estudo da tomada de contas de gestores públicos e das sanções aplicadas no âmbito dos Tribunais de Contas, considerada a ocorrência de prescrição ou decadência; examina-se, também, a execução das decisões daquelas Cortes, relativas à multa e ao débito, compreendendo sua origem, configuração como título executivo e efetivação da cobrança. Por fim, aborda-se o controle da atuação do Tribunal de Contas, com enfoque na questão dos prazos para cumprimento das competências constitucionais que lhes são reservadas, analisando-se os reflexos desses prazos nas vidas do administrado e da Administração e suas influências, direta e indiretamente, no agir dos Tribunais de Contas

A expedição de medidas cautelares pelos Tribunais de Contas é assunto pouco abordado pela doutrina brasileira, apesar de contar com reconhecimento pacífico na jurisprudência pátria a respeito de sua possibilidade. Analisando o tema, averiguouse que as bases teóricas que fundamentam o provimento cautelar no processo de contas servem para sustentar, em verdade, a utilização da técnica antecipatória no âmbito das Cortes de Contas. Tal constatação permitiu a aproximação com os conceitos do processo civil a respeito do assunto, sobretudo quanto à tutela provisória. Assim, o presente trabalho buscou sistematizar cientificamente o emprego dos provimentos provisórios no processo de contas, analisando todas as competências constitucionais atribuídas aos Tribunais de Contais e relacionando-as às hipóteses e os limites da expedição desses provimentos. / The utilization of precautionary measures for the Accounts Tribunals is a topic rarely adressed by the brazilian doctrine, despite trust in the peaceful recognition in the country's jurisprudence about it's ability. Analysing the theme,it was ascertained that the theorical bases that ground the precautionary provision in the Accounts Tribunal. Such finding allowed the aproximation with the concepts of civil procedure about the theme, especially as the provisional protection. Therefor the present project had as objective systematizscientificaly the employ of the temporary provisionses in the procces of accounts analysing all the constitutionals skills assign to the Court of Auditors and relating it to the hypothesis and the limits of the dispatch of those provisionses.

Thesis deals with system of national accounts providing information for economic policy institutions. Relation of the system to economic theory is examined with focus on disposable income. We try to answer the question if SNA follows theory originally used for construction the system or if SNA constitutes separated stream of economic theory. Then, crucial concepts of GDP calculation as definition of economic activity, value added concept or concept of derived demand are discussed. Key problem is the relation of GDP to business cycle anylsis, thus, we use alternative indicator of economic activity for analysis of Czech economy.

O objetivo do presente trabalho é avaliar a possibilidade de utilização dos fundos de investimento em direitos creditórios no financiamento de micro e pequenas empresas. O estudo parte da problemática teórica da assimetria de informações e faz um panorama do mercado brasileiro de crédito, com ênfase nas micro e pequenas empresas. A partir da análise da legislação pertinente a esses fundos, nota-se que não existe impedimento legal à constituição de FIDCs que objetivem fomentar os micro pequenos negócios. No final de 2005, cinco fundos de investimento em direitos creditórios para financiamento de micro e pequenas empresas entraram em funcionamento no Brasil. Por meio da análise do desempenho dos fundos em atividade, percebe-se que esta nova modalidade de financiamento se mostra como uma alternativa viável e promissora no provimento de crédito a micro e pequenos empresários, pois além de aumentarem o acesso desse segmento de mercado a empréstimos, o faz a taxas menores do que aquelas praticadas pelas instituições financeiras convencionais. / The purpose of the present study is to evaluate the possibility of financing micro and small enterprises by means of accounts receivables investment funds. The study starts with a review of the asymmetric information problem and makes a review of the Brazilian credit market, with a special emphasis on micro and small enterprises. Analyzing the legislation of those funds, it can be noted that there is no legal impediment to constitute funds with a focus on fomenting micro and small businesses. At the end of 2005, five funds to finance micro and small enterprises were constituted in Brazil. Analyzing the performance of those funds in activity, it can be stated that this new modality of financing is a viable and promising one. It allows the access of this segment to the credit market at smaller rates than those practiced by conventional financial institutions.

En el Perú existe un alto número de empresas familiares de primera generación las cuales no se encuentran preparadas para dar el siguiente paso, que es el de pasar a la segunda generación, por diversos motivos, siendo uno de los principales la falta de conocimiento respecto al impacto que tiene en su empresa el no realizar buenas prácticas empresariales definidas como un buen gobierno corporativo. Esto se vuelve una oportunidad dado que estas empresas familiares tienen un sólido crecimiento en el nivel de ventas, pero un bajo nivel de gestión de los diversos indicadores, por tanto, en esta investigación se tiene como objetivo determinar cómo impacta la implementación de indicadores de gestión en la generación de valor, con el fin de poder demostrar que esto genera un retorno para los inversionistas (familia). El estudio es de tipo descriptivo y se utilizó una empresa familiar peruana dedicada al rubro hospitalario con una sólida relación comercial con clientes y proveedores, pero con poco nivel de profesionalización en el control de sus indicadores y establecimiento de metas diferente al incremento de venta y margen bruto, para lo cual se ha planteado el desarrollado de indicadores de gestión que permitan generar un impacto en la generación de valor de la empresa, para lo cual se ha desarrollo un modelo financiero basado en el EVA (Valor económico agregado). / In Peru there is a high number of family’s companies of first quality which are not prepared to follow the next step that is to pass to the second generation by differentes reasons, for example, one of the principals is the lack of knowledge about the impact on the companies that do not perform good business practices which are defined like a good corporate governance. this become a good opportunity because this family’s companies have a stable growth in the sales levels but a low level of management of the differentes indicators, therefore, in this investigation the objective is defined how it impacts the implementation of management indicators in the generation of value to demonstrate that this generates a return for investors (families). The study is descriptive and used a Peruvian family business dedicated to the hospital sector with a solid commercial relationship with customers and suppliers, but with little professionalization level in the control of their indicators and setting different goals to increase sales and margin gross, for which the development of management indicators which generate an impact on the generation of value of the company has been raised, for which a financial model based on the EVA (Economic value added) has been developed. / Tesis

As researchers, policymakers and employers begin focusing on consumer driven health plan models and medical savings accounts (MSAs), a better understanding of the political viability of such reform initiatives is necessary. The purpose of this study was to survey state legislators' knowledge and perceptions of medical savings accounts (MSAs) and the U.S. health care system in order to identify potential future compromises to health care reform. In February 2004, 201 state legislators from nine states (Alaska, Arizona, Florida, Hawaii, Iowa, Maryland, Massachusetts, Minnesota and Washington) participated in an on-line survey. The findings from this study revealed significant differences between Republican and Democratic state legislators in their attitudes towards MSAs, level of satisfaction of the U.S. health care system, and overall perceptions of the current and future health care systems. Republican state legislators were 24 times more likely to support MSAs than Democrats. Results also indicated the following three areas had possible bipartisan support for future initiatives: making individuals aware of the actual costs of health care services, providing equitable access to health care services for all individuals, and providing equal tax treatment for those individuals without employer-sponsored health insurance. / Graduation date: 2006

Diese Arbeit untersucht, welche Faktoren die unterschiedliche Ausgestaltung von Beteiligungsmanagement in Kommunen erklären. Die Literatur verweist zwar auf die zunehmende Wichtigkeit des Managements von Beteiligungen, aber in der Praxis unterscheidet sich die Steuerung der Beteiligung stark. Auf Basis der Literatur zu Beteiligungsmanagement und zum Performance Management wird ein analytischer Rahmen aufgestellt, der es erlaubt, das Beteiligungsmanagement in Kommunen zu kategorisieren. Auch wird aus der Literatur abgeleitet, in wie weit strukturelle, institutionelle und akteursbezogene Faktoren die Ausgestaltung des Beteiligungsmanagement erklären können. Im Rahmen dieser Studie werden vier kreisfreien Städten verglichen und explorativ mögliche Erklärungsfaktoren identifiziert. So sind insbesondere institutionelle Faktoren, wie die organisatorische Ausgestaltung des Beteiligungsmanagements oder die Erfahrungen und Kompetenzen der Verwaltung, und akteursbezogene Faktoren, wie die Einstellung und Interessen von Verwaltungsleitung, Politik und Beteiligungen, wahrscheinliche Erklärungsfaktoren. / This thesis examines the factors which explain different forms of management of municipal enterprises by local government. The literature refers to the increasing importance of managing municipal enterprises, but local governments’ management practices are very varied. On the basis of the literature on management of municipal enterprises and performance management, an analytical framework is developed which allows the categorization of the management of municipal enterprises. Furthermore, possible explanatory factors – structural, institutional, and in relation to actors – are inferred from these literatures. In this explorative study, four cities with county status are compared and possible explanatory factors are developed. Probable explanatory elements include institutional factors like the organisational form of management practices, and the experience and competences of the administration, as well as actor-specific factors like attitude and interests of administrative personnel, political representatives, and the enterprises themselves.

The school can be seen as a place that reflects the wider community. Here is a school welfare officer an important representative of the school social work. The main subject of our study is to clarify how the school welfare officers’ talk about documentation in the individual meeting with the pupil. Through individual interviews with five school welfare officers in elementary schools in three municipalities in the southern part ofSweden, we have attempted to explore these main research question. In addition to qualitative interviews we have accomplished a survey study that included 178 school welfare officers throughout the country. The result of our two studies demonstrates the school welfare officers’ free work where the choice to document or not is wide. Even on those occasions when documentation is an obligation, they have an opportunity to choose how much they should expose the pupil. The study also shows on an uncertainty as regard to record in general and where the written words end up in particular. The school welfare officer seems to be comfortable in his/her free role, but still want some sort of guidelines to enhance the pupil’s equal rights. They have an apologetic or justifying way of talking (accounts) about the documentation, which can be due to their free role and the fact that documentation has a tendency to be difficult to interpret in the law.

Research object – charts of accounts for enterprises and farmers farm. Research aim – to analyze charts of accounts, in use in Lithuania and foreign countries, to determine their advantages and disadvantages and to give proposals for development of chart of accounts in Lithuania. Objectives:  to analyze the essence of accounts and classification of accounts;  to present conception of charts of accounts and to review types of charts of accounts;  to review development and principles of formation of charts of accounts;  to analyze example charts of accounts, in use in Lithuania and foreign countries;  to carry out empirical research and to find out how to structure example chart of accounts and how charts of accounts are framed in practice;  to submit proposals for development of charts of accounts in Lithuania based on references study and research results. Research methods – logical analysis and synthesis of literature of Lithuanian and foreign authors, comparative analysis, questionnaire questioning, logical and graphical modeling. On the ground of principle scheme of formation of chart of accounts, advantages and disadvantages of chart of accounts and research results there are submitted proposals for development of example chart of accounts, validated by Accountancy Institute of Lithuania, and charts of accounts for agricultural subjects, framed in 2005 years.

New questions in a changing economy demands development of both contemporary and historical national accounts. One such question concerns economic and environmental relationships. From a national accounting perspective this issue has been approached in terms of environmental accounting. The aim of this study is to investigate how proposals for integrated environmental and economic accounting can be used for an extension of the Historical National Accounts for Sweden and for examining the long-term relationship between economic growth and environmental degradation and resource depletion. This issue is approached through methodological considerations and estimates of iron ore and timber depletion and discharge of pollutants. The conclusions are that it is possible to construct environmental historical national accounts, but that the lack of historical data and theoretical difficulties cause a high level of abstraction and other problems concerning the series. The empirical investigations show that the 19th century can be considered a period of depletion intensive growth. Furthermore, there seems to be evidence of a correlation between changes in the natural resource net prices and previous periodizations of Swedish economic development. Concerning pollutants, the analyses shows an increase of the aggregated discharges until the late 1960s. However, the pollution intensity of growth has fallen throughout the period, possibly in a pattern of long trend periods. / digitalisering@umu