Submitted by NATASHA BORALI (boralinatasha@gmail.com) on 2018-03-26T20:07:58Z No. of bitstreams: 1 Dissertação Final Nat Borali.pdf: 1818874 bytes, checksum: 0f9832947ccdbb37b0d5afa969ba57d5 (MD5) / Approved for entry into archive by Pamela Beltran Tonsa (pamela.tonsa@fgv.br) on 2018-03-27T18:08:55Z (GMT) No. of bitstreams: 1 Dissertação Final Nat Borali.pdf: 1818874 bytes, checksum: 0f9832947ccdbb37b0d5afa969ba57d5 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-03-28T13:03:29Z (GMT) No. of bitstreams: 1 Dissertação Final Nat Borali.pdf: 1818874 bytes, checksum: 0f9832947ccdbb37b0d5afa969ba57d5 (MD5) / Made available in DSpace on 2018-03-28T13:03:29Z (GMT). No. of bitstreams: 1 Dissertação Final Nat Borali.pdf: 1818874 bytes, checksum: 0f9832947ccdbb37b0d5afa969ba57d5 (MD5) Previous issue date: 2018-02-23 / O presente trabalho tem o objetivo analisar se houve padronização da capacidade estatal dos tribunais de contas no Brasil, como tem sido proposta e promovida pelas instituições nacionais e internacionais visando à chamada modernização desses órgãos. A análise é feita em sua dimensão técnica administrativa associada à situação dos recursos humanos e recursos de informação, levando em conta aqueles desenvolvidos a partir dos estímulos criados pela Constituição Federal de 1988, Lei de Responsabilidade Fiscal, Lei de Acesso a Informação. Foram também examinados alguns indicadores que apontam para a capacitação via dimensão político-relacional dos membros dos Tribunais de Contas na medida em que eles se tornam órgãos mais empoderados dentro do aparato administrativo brasileiro. A partir de uma análise documental, buscou-se informações sobre a situação dos recursos humanos em 20 Tribunais de Contas Estaduais do país. Conclui-se que os órgãos analisados não apresentam o mesmo padrão de recursos humanos, sendo que os tribunais de contas do Espírito Santo, Pernambuco, Minas Gerais e Santa Catarina são os mais bem capacitados em recursos e os Amapá, Maranhão, Mato Groso do Sul e Tocantins, apresentam menor capacidade de recursos humanos. Constatou-se que houve desenvolvimento de recursos tecnológicos via PROMOEX também de maneira não equalizada em todos os Tribunais, e que por meio desse programa houve desenvolvimento da dimensão político-relacional de capacidade estatal. E, por fim, que as Escolas de Contas podem ser analisadas como mecanismo de retroalimentação da capacidade estatal de forma dual, ou seja, elas potencializam a dimensão técnico-administrativa, via cursos de formação e capacitação, com uma temática continua sobre sistemas de informação e softwares, recursos humanos e informacionais, e, também, a dimensão político-relacional, pois desenvolvem formas de interações da burocracia com os agentes do sistema político-representativo, como dirigentes dos governos subnacionais – governadores e prefeitos, e a operação de formas de participação social via controle social. / The current work or objective analyzes the sponsorship of the capacity of the state two Brazilian courts, in its technical technical dimension associated with two human resources and information resources, taking into account those developed from two stimuli created by the Federal Constitution of 1988, Fiscal Responsibility Law, Law of Access to Information and by works of national and international institutions aiming at the so-called modernization of the organs. They also examined some indicators that point to a relational political capacity of the members of the Audit Courts, as measured by the fact that they were more capable bodies in the Brazilian administrative apparatus. From a documentary analysis, I looked for information about the situation of two human resources in 20 State Courts of State Accounts. It is concluded that the analyzed organs do not present the same pattern of human resources and information resources, and the courts of accounts of Espírito Santo, Pernambuco, Minas Gerais and Santa Catarina are the best resource-qualified and the Amapá, Maranhão, Mato Grosso do Sul and Tocantins, present less capacity of resources. Technological resources were also developed through PROMOEX in an unequal way in all Courts, and through this program the political-relational dimension of state capacity was developed. And, finally, that the Schools of Accounts should be analyzed as a mechanism of feedback of the state capacity in a dual way, that is, they enhance the technicaladministrative dimension, through training courses and training, with a continuous thematic on information systems and software, human and information resources, as well as the political-relational dimension, as they develop forms of interaction between bureaucracy and agents of the representative political system, such as the leaders of subnational governments - governors and mayors, and the operation of forms of participation through social control.

Overseas Shipwrecks: Depictions in Spanish and Portuguese Sources from the 16th Century PhDr. Jaroslava Marešová Abstract This dissertation analyses Spanish and Portuguese shipwreck accounts of the 16th century. These accounts were written mainly by survivors of catastrophic shipwrecks on overseas voyages to America and India and therefore belong to the huge corpus of works written in the 16th century about exploring and conquering new territories. But unlike the most of the written sources of the period, these accounts does not celebrate the overseas enterprise, they bring a new, tragic, perspective and describe the dangers and misery of overseas voyages. Portuguese shipwrecks accounts were very popular among the readers of the 16th century and therefore they created a kind of tradition. They are often seen as a specific genre and represent an important topic of the Portuguese literature of the 16th century and are studied by many Portuguese literary scholars. In this dissertation six Portuguese accounts are analysed, five of them written by survivors. There are not as many shipwreck accounts written in Spanish. The best known of them is the account by Álvar Núñez Cabeza de Vaca. The second shipwreck account written in Spanish and analysed in this dissertation is the letter by Maestre Juan in which he...

The goal of this thesis was to perform the accounts analyses, to analyze the achieved results and to suggest changes to improve the position in a specific accounting unit. The issue concerned the Taconova Production s. r. o. company and its accounting statements within the years 2006 to 2011. The first part of the theory deals with final accounts and describes the accounting entry. The second part of the theory deals with financial analysis and methods, economic indicators and information value. The methodology precedes practical part and it is crucial for understanding the analysis outcomes. It describes particular indicators used in evaluation of the company situation. The practical part of this thesis deals with financial statements and their analysis and subsequently with financial analysis. The financial analysis includes some known and used indicators. The final chapter of the practical part includes results and proposed solutions to improve the position of the company.

Submitted by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-08-21T15:18:18Z No. of bitstreams: 1 Dissertação RONALDO NASCIMENTO DE SANTANNA.pdf: 832503 bytes, checksum: 92c3a4dd5452315f60551540b7a7b5c5 (MD5) / Approved for entry into archive by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-08-21T15:18:26Z (GMT) No. of bitstreams: 1 Dissertação RONALDO NASCIMENTO DE SANTANNA.pdf: 832503 bytes, checksum: 92c3a4dd5452315f60551540b7a7b5c5 (MD5) / Made available in DSpace on 2018-08-21T15:18:26Z (GMT). No. of bitstreams: 1 Dissertação RONALDO NASCIMENTO DE SANTANNA.pdf: 832503 bytes, checksum: 92c3a4dd5452315f60551540b7a7b5c5 (MD5) / Esta dissertação tem o objetivo de demonstrar que o Tribunal de Contas dos Municípios do Estado da Bahia deve atuar como órgão indutor da governança pública nos Municípios e que essa atuação é base necessária para garantir a eficiência administrativa na gestão dos recursos públicos municipais. Desta forma, o tema configura-se como de extrema relevância jurídica, pois desconstrói o procedimento atual de fiscalização das contas públicas municipais, baseado estritamente na conformidade e inclui aspectos e indicadores relacionados com a qualidade da gestão pública municipal. E, ainda, em função de duas premissas essenciais: em primeiro lugar, porque contempla um dos princípios constitucionais de observância obrigatória pela Administração Pública, o princípio da eficiência; em segundo lugar, porque busca demonstrar a inserção da Governança Pública no universo do princípio da eficiência administrativa, tendo o Tribunal de Contas como órgão indutor. A eficiência administrativa e a governança pública inserem-se nos direitos fundamentais, com sombreamento nos direitos humanos e à luz da teoria dos direitos fundamentais, aliado ao determinado na Constituição Federal do Brasil. Conclui-se que uma Administração Pública que insere a governança e a eficiência administrativa como parâmetro essencial para a condução do orçamento público, a fim de preconizar a qualidade do gasto público e a satisfação das necessidades coletivas, está respeitando os direitos humanos do cidadão. Direito a um serviço público de qualidade, neste condão, perfaz-se como direito imprescindível ao cidadão, garantindo aos indivíduos uma vida igual e digna. / This dissertation aims to demonstrate that the Court of Audit of the Municipalities of the State of Bahia should act as an inducing body of public governance in the Municipalities and that this action is a necessary basis to ensure administrative efficiency in the management of municipal public resources. In this way, the theme is considered to be extremely legal, as it deconstructs the current procedure for the supervision of municipal public accounts, based strictly on compliance and includes aspects and indicators related to the quality of municipal public management. And, also, due to two essential premises: first, because it contemplates one of the constitutional principles of mandatory compliance by the Public Administration, the principle of efficiency; secondly, because it seeks to demonstrate the insertion of Public Governance in the universe of the principle of administrative efficiency, with the Court of Auditors as an inducing body. Administrative efficiency and public governance are embedded in fundamental rights, with shading in human rights and in light of the theory of fundamental rights, allied to that established in the Federal Constitution of Brazil. It is concluded that a Public Administration that inserts the governance and the administrative efficiency as essential parameter for the conduction of the public budget, in order to recommend the quality of the public expenditure and the satisfaction of the collective needs, is respecting the human rights of the citizen. The right to a quality public service, in this condition, is an essential right for the citizen, guaranteeing individuals an equal and dignified life.

The topic of my graduation thesis is ``The Final Accounts and Statement of Balances in a Company``. The aim of this graduation thesis is a representation of process of the final accounts and statement of balances in a particular company. The graduation thesis has two parts. In the first part are defined the basic concepts which are included in the final accounts and in the statement of balances. I deal with an individual preparation work in the statement of balances for instance, a stock taking, rectifying items, time resolution of cost and revenues, etc. Further there it is dealt with closing books of accounts, tax due and deferrate tax of corporated income tax, and finally, a proper statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital. The duties link with statement of balances do not end with the fiscal period closing. The duties include audit of the statement of balances, making a record of an annual report of a company, publication of the statement of balances and the annual report of a company in a digest of documents of the Company Register and an income tax return must be submitted. In the second part of my graduation thesis is described a process of the 2007 final account and statement of balances in the Transport Undertaking in the town České Budějovice, Inc.

Financial accounting is a deep source of information, which should offer true data about the company. Accounting has a lot of forms and one of them {--} the creative accounting {--} is the topic of this diploma thesis. The term ``creative accounting{\crqq} means falsification of financial and audit reports about company{\crq}s real situation and offering the fictitious ones. The possible way to regulate ``the creative accounting{\crqq} is the process of accounting harmonization. Within this process, there is an effort to create a uniform, comprehensive system which will be clear to everyone and which can offer true image of the accounting. The aim of this work is to estimate the Czech accounting legislation (ČÚL) and the International Financial Reporting Standards (IFRS) at situations, allowing ``the creative accounting{\crqq}, which will lead to the conclusion how can the different bookkeeping influent the range of economic result.

This work is engaged in theme of orphan's agenda and care for orphans in region Prácheň in 18th century. First part this work is engaged in law limitation of orphan's position and insurance orphan's and guardian's charge in law codices. This part represents evolution of law position from Roman period until law codification of Pavel Kristian from Koldín. One of important factor for orphan's life was guardian, therefore is in this part also limitation for guardian's charge. Second part of work is engaged in position of orphans in Czech towns in 18th century. Work is in next chapters engaged in towns that were in property of family Schwarzenberg. In this chapter are this town introduce. In this part of work are further manners of leading of orphan's agenda and his regulating, then how intervened suzerain in leading of orphan's agenda. Also this chapter describe instruction for leading of orphan's agenda in manor Netolice, what is preserved in State regional archives in Třeboň. Fundamental chapters are engaged in orphan's agenda in a several towns in region Prácheň. This chapter above all engage in three kinds of orphan's agenda, then orphan's books, orphan's accounts and confronting of orphans. Orphan's books are introduced from towns Lhenice, Netolice, Volary and Bavorov. Orphan's accounts are introduced from towns Lhenice, Netolice, Volary and Záblatí and confrontig of orphans are introduced from towns Lhenice, Netolice and Volary. All kinds of orphan's agenda are presented in their formal aspect and also in contents aspect. Here is put down evolution of orphan's agenda and changes in their leading. All work goes out from wells, which are deposited in State district archives in Prachatice, State district archives in Strakonice and also in State regional archives in Třeboň. In Prachatice and Strakonice are depositing all kinds of orphan's agenda and this is important for comparing their method of leading.

Brazilian municipalities are required to prepare and publish financial statements and make them available to everyone through electronic media. Therefore, the objective of this research is to verify whether the municipalities of Greater Florianopolis Region published their financial statements (2000-2013) on internet, these reports were prepared in compliance with Act 4,320/1964 and the Fiscal Responsibility Law (FRL). Checklists were developed to organize the financial statements in the official websites of 22 municipalities. According to the research crite- ria, there was a low level of availability of balance sheets (Act 4,320/1964) and financial statements of the Fiscal Management Report (RGF) and the Summary Report of Budget Execution (RREO). The absence of balance sheets publications was 86.36%, 92.21% for RGF’s financial statements, and 92.86% for the RREO’s financial statements. More than half of the analyzed municipalities did not issued any financial statements on the Internet. / Los municipios brasileños están obligados a preparar y publicar estados financieros y ponerlos a disposición del público a través de los medios electrónicos. Por lo tanto, este artículo tiene como objetivo comprobar si se publican en Internet los estados financieros elaborados por los municipios de la Región Gran Florianópolis, según la Ley 4.320/1964 y la Ley de Responsabilidad Fiscal (LRF) para los años 2000-2013. Se desarrollaron listas de verificación para organizar los esta- dos financieros en las páginas web de los 22 municipios. Según el criterio de evaluación, hubo una baja disponibilidad en Internet del balance financiero de la Ley 4.320/1964, de los estados financieros del Informe de Gestión Fiscal (RGF) y del Informe del Análisis de Ejecución Presupuestaria (RREO). La ausencia de publicaciones de balances financieros fue 86,36%, 92.21% de los estados financieros del RGF, y 92,86% para los estados financieros del RREO. Más de la mitad de los municipios analizados no publicó ningún estado financiero en Internet. / Os municípios brasileiros são obrigados a elaborar e a publicar demonstrativos contábeis e disponibilizálos em meios eletrônicos de acesso público. Neste contexto, o objetivo deste artigo é verificar se estão publicados na internet os demonstrativos contábeis elaborados pelos municípios da Região da Grande Florianópolis em atendi- mento à Lei n.º 4.320/1964 e à Lei de esponsabilidade Fiscal (LRF), referentes aos anos de 2000 a 2013. Foram elaborados checklists para organizar a observação dos demonstrativos contábeis nos sítios eletrônicos oficiais dos 22 municípios. Constatou-se um baixo nível de disponibilização na internet tanto para os balanços da Lei n.º 4.320/1964 quanto para os demonstrativos do Relatório de Gestão Fiscal (RGF) e do Relatório Resumido de Exe- cução Orçamentária (RREO), conforme o critério da pesquisa. A ausência das publicações foi de 86,36% para os balanços da Lei n.º 4.320/1964, de 92,21% para os demonstrativos do RGF, e de 92,86% para os demonstrativosdo RREO. Mais da metade dos municípios analisados não publicou demonstrativos na internet.

Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2012-11-01T11:26:50Z No. of bitstreams: 1 1422898.pdf: 3802004 bytes, checksum: 99eecf62182f6f619e5566f53e3d867d (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-11-01T11:27:02Z (GMT) No. of bitstreams: 1 1422898.pdf: 3802004 bytes, checksum: 99eecf62182f6f619e5566f53e3d867d (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-11-01T11:27:13Z (GMT) No. of bitstreams: 1 1422898.pdf: 3802004 bytes, checksum: 99eecf62182f6f619e5566f53e3d867d (MD5) / Made available in DSpace on 2012-11-01T11:27:21Z (GMT). No. of bitstreams: 1 1422898.pdf: 3802004 bytes, checksum: 99eecf62182f6f619e5566f53e3d867d (MD5) Previous issue date: 2011 / O tema 'controle social' nunca esteve tão em voga quanto atualmente. Trata-se de mais uma inovação produzida pelo estado democrático de direito, e que consiste, entre outros objetivos, na busca da legitimidade e da eficiência dos atos da administração pública, na redução das distâncias entre esta e a sociedade, na vinculação das demandas sociais às políticas públicas, e, é claro, no fortalecimento dos controles e da fiscalização. A premissa básica deste trabalho é a suposição de que há sinergia entre o controle social e o controle externo exercido pelos tribunais de contas, valendo-se para tal afirmação da avaliação das práticas do Tribunal de Contas do Estado do Tocantins no estímulo à participação cidadã. Assim, o objetivo deste trabalho de pesquisa é mostrar como o exercício do controle social, exercido pelo cidadão mediante mecanismos adequados criados pelos tribunais de contas, pode interagir com o controle externo de sua responsabilidade, com ganhos significativos para os controles da administração pública. Entre esses mecanismos, as ouvidorias dessas instituições estão entre as ações mais fortes que promovem o controle social. As ouvidorias nos tribunais de contas representam canais de controle da sociedade sobre a gestão pública, e abrem importante espaço para o debate e o consenso em tomo do objetivo comum dos tribunais e da sociedade: a correta aplicação dos recursos públicos que garanta eficiência, eficácia e efetividade. Para atingir seus objetivos, os tribunais de contas necessitam identificar e coibir as práticas contrárias ao interesse público presentes na formação social brasileira, tais como: a má gestão, a corrupção e a ineficiência. Assim, com vistas a identificá-Ias e coibi-Ias, é fundamental a participação da sociedade, que pode, deve e precisa contribuir neste sentido. Desta forma, apresentamos as práticas dos TCs do Brasil quanto ao tema, e, ainda, em detalhe, a ouvidoria do TCE-TO, e destacamos outras ações de estímulo ao controle social e à participação cidadã executadas por aquela Corte de Contas. / The theme of 'social control' has never been so much in vogue nowadays. This is another breakthrough made by the Democratic State, consisting, among other objectives in the quest for legitimacy and efficiency of the acts of public adm inistration by reducing the distance between it and society, the link between social demands and government policies and of course, the strengthening of controls and surveillance. The basic premise of this work is the assumption that there is synergy between social control and externaI control exercised by the Courts of Accounts, availing themselves to such a statement assessing the practices of the Court of Accounts of the State of Tocantins in encouraging citizen participation. Thus, this research aimed to study whether the exercise of social control exercised by citizens through appropriate mechanisms created by the courts of accounts can interact with the externaI control of its responsibility, with significant gains for the controls of government. Among these mechanisms, ombudsmen these institutions are among the strongest actions that promote social control. The ombudsmen in court of accounts represent control channels of the society on public management, and important open space for debate and consensus around the common goal of the courts and society: the correct use of public resources to ensure efficiency, effectiveness. Achieving their goals in the Courts of Accounts need to identify and deter the practices contrary to public interest present in the Brazilian social formation, such as mismanagement, corruption and inefficiency. Thus, in order to identify them and restraining them, is fundamental to participation in society, who can, should and must contribute to this. Thus, we present the practices of the TCs of Brazil on the subject, and yet, we present in detail the Ombudsman of the TCE-TO and highlight other actions to stimulate social control and citizen participation performed by that Court of Auditors.

Le droit de l’exécution forcée offre aux créanciers des voies de droit pour contraindre les débiteurs défaillants à exécuter leurs obligations à leur égard. Ce rapport d’obligation est cependant moins un lien entre deux personnes qu’un rapport entre deux patrimoines. C’est ce qui explique que les obligations s’exécutent sur les biens des débiteurs. La matière devrait donc être hermétique à la situation familiale du débiteur et ne s’intéresser qu’au patrimoine personnel de celui-ci. Cependant, malgré l’absence de personnalité juridique de la famille, il est communément question du « patrimoine familial ». Entendu au sens large, le « patrimoine familial » intéresse alors nécessairement les tiers créanciers. Certains biens en effet, font l’objet d’une protection particulière, destinée, plus largement, à protéger la famille. A la protection d’origine légale, s’ajoute éventuellement une protection conventionnelle. Le législateur offre ainsi un espace de liberté à la volonté privée, même si l’exercice de celle-ci doit aboutir à réduire le gage du créancier. L’ensemble de ces dispositions protectrices entre donc nécessairement en conflit avec le droit à l’exécution des créanciers et conduit à s’interroger sur la légitimité de l’atteinte qui en résulte. Il apparait que dans certains cas l’équilibre entre la garantie de l’effectivité du droit à l’exécution forcée du créancier et la protection légitime du patrimoine de la famille est respecté, alors que dans d’autres, il est largement menacé, voire bouleversé. Et c’est alors toute l’économie du droit de l’exécution forcée qui est remise en question / The right to enforced performance offers creditors legal remedies for forcing defaulting debtors to perform their obligations. However, this relationship of obligation is less a tie between two people as it is a tie between two sets of assets. This explains why obligations are performed in respect of the property of the debtor. Performance should thus be entirely extraneous to the debtor's family situation and concern only the debtor's personal assets. Yet despite the fact that families do not have legal personality, "community property" (patrimoine familial) commonly comes into play. In the broad sense of the term, "community property" is thus necessarily of interest to third-party creditors. Certain property is afforded special protection generally intended to protect the family. In addition to legal protection, contractual protection may also apply. The legislation in this area thus allows for a certain degree of flexibility with respect to private will, even if it ultimately reduces a creditor's claim. This protection thus necessarily conflicts with the creditor's right to performance and raises the question of the legitimacy of the interference it causes. In some cases, the balance is maintained between guaranteeing creditors' ability to exercise their right to enforced performance and ensuring legitimate protection of family assets. In other cases, however, this balance is threatened or even upset, calling the entire tenor and intent of the right to enforced performance into question