This thesis focuses on the status and organization of the Supreme Audit Office (SAO), which carries out the external audit of public administration in the Czech Republic. For easier orientation in the area offers this work in the first part the theoretical foundation of control in public administration. At the beginning of the analysis is presented the historical development of the highest accounting controls in the territory of today's Czech Republic. In three analytic blocks are listed the findings, which were based on research resources, particularly in the area of constitutional, administrative and financial law and on the study of the legislation and professional publications. SAO status as an independent supervisory authority in the Czech legal system is examined in terms of its inclusion in the Constitution and further discussed is the scope SAO and its relation to local government. Linked to this is especially the current proposed change of the Constitution and the Law on the Supreme Audit Office, which is also reflected in the work. This work also introduces the issue of the status of the SAO in the system of public power. The relation of the Supreme Audit Office to other public authorities is partially analysed. Investigated are also the position and competences of authorities within the SAO. In a separate chapter, based on the analysis presented and evaluated, there are the conclusions and suggestions for possible modifications of the law de lege ferenda.

The diploma thesis deals with the transparency of Czech state-owned enterprises. Thus how they are run, how they are managed and staffed and how they are regulated. The thesis is divided into four chapters. The first chapter is concern with the constitution of the state-owned enterprises, their development after the change of regime and especially with their sale within the coupon privatization. The second chapter deals with the current privatization of the state-owned enterprises but rather only theoretically and argues whether the state is an appropriate owner and a good bussinesman. The third chapter is devoted to (non)transparency of the state-owned enterprises which means appointing (non)experts to the supervisory boards and (in)sufficient control of these enterprises. The fourth chapter is a case study of Budweiser Budvar. In the end the reader finds the answer to the question whether the set rules for the operation and management of the state-owned enterprises are sufficient.

My dissertation starts with the overview of the history of financial control in the Czech lands. In the overview, I compare various controls having the power of the financial control with special attention paid to their mutual interference and overlapping. Performance of one type of control influenced implementation of other types of control. For many reasons, I decided to focus on the period starting in 1989. The years following the change of the regime in 1989 were very turbulent and rich in legislative initiatives. Some were successful, some less productive and I point out selected steps made in the area of control of financial activities, which lacked proper background and reasoning. On the other hand, many constructive proposals had been abolished for political reasons rather for their imperfectness. In other words - much alike the old totalitarian regime, the new authorities did not hesitate to make political decisions at the cost of the public interest. In the text of my dissertation, I examine the current financial control activities from the de lege lata point of view. Looking at the main body of relevant legislation - leaving aside the selected special laws which guide control by ways of special provisions - there are currently three acts, which guide the performance of "financial control"...

Com base em instrumentos qualitativos de pesquisa, essa dissertação versa sobre o papel desempenhado pelo Ministério Público e pelo Tribunal de Contas do estado do Rio Grande do Sul no monitoramento da implementação da política nacional de educação infantil traduzida pela meta um, do Plano Nacional de Educação editado em 2014. A proposta da pesquisa foi compreender como atuam essas instituições, que modificações elas sofreram em suas estruturas internas para tal finalidade, e como os seus agentes percebem a política em questão e a sua atuação, além de contrapor esses dados à percepção que os gestores municipais, envolvidos na operacionalização da política em nível local, têm dessa atuação. Para tanto, foram consultados e examinados (por meio de análise de conteúdo) documentos consistentes na legislação sobre educação infantil, assim como portarias, provimentos, convênios, relatórios e circulares informativas elaborados por ambas as instituições. Foram também realizadas entrevistas semiestruturadas com os dois auditores do Tribunal de Contas que atuam na educação infantil, no Setor de Apoio e Supervisão Municipal; com quatro, do total de oito, Promotores Regionais, e com quatro Secretários Municipais de Educação. Examinando-se publicações sobre o Ministério Público e os Tribunais de Contas, a expansão das dimensões do controle das políticas públicas realizado por esses órgãos e o debate sobre judicialização da política, e os confrontando com os dados colhidos no trabalho de campo, constatouse a necessidade de se utilizar outro viés teórico que não fique restrito às categorias de controle/accountability ou judicialização, já que esses órgãos têm desempenhado papel de atores de implementação de políticas públicas formuladas em nível federal, como se pôde perceber no caso de dois dos municípios abordados (Passo Fundo e Caxias do Sul). No caso de Passo Fundo, pode-se citar iniciativa que envolve MP/RS e SMED no sentido da elaboração de uma norma para fixar critérios técnicos mínimos para a autorização do transporte escolar de alunos da educação infantil, na faixa etária entre quatro e cinco anos de idade; e no caso de Caxias do Sul, em razão da existência de ação coletiva cujo objetivo é o aumento de oferta de vagas, a política municipal foi consideravelmente alterada. / Based on qualitative research instruments, this dissertation is about the role played by both Ministério Público and Tribunal de Contas of Rio Grande do Sul when monitoring the implementation of the national education policy brought by “meta um” of the National Education Plan, published in 2014. The proposal of the research was to understand how these institutions work, what kind of institutional changes have been made in their internal structures for such purpose, and how their agents perceive the policy in question. In addition, the perception that the municipal managers, involved in the operationalization of the implementation of the policy in local level, have of the role these institutions play was also taken into account. The research involved the analysis documents consistent in legislation on child education, as well as ordinances, provisions, agreements, information and others, edited both institutions. We also interviewed the two auditors of the Tribunal de Contas, who work in children's education, in the Support and Supervision Sector; four, of the total of eight, Regional Justice Promoters, and four Municipal Secretaries of Education. Examining publications on the Public Prosecutor's Office and the Audit Courts, the expansion of the dimensions of the control of public policies carried out by these bodies, and the debate on the judicialization of the policy, and comparing them with the data collected in the field work, it was verified the need to use another theoretical bias that is not restricted to the categories of control / accountability or judicialization, since these bodies have played the role of actors of implementation of public policies formulated at federal level, as we could notice in two of the municipalities studied (Passo Fundo and Caxias do Sul). In the case of Passo Fundo, we can mention the initiative involving MP/RS and the Municipal Education Secretary consisting in the elaboration of the normative to allow transportation of pre-school pupils in the age group between four and five years, and in the case of Caxias do Sul, because of the existence of a collective action whose objective is to increase the supply of educational vacancies, the municipal policy was considerably altered.

Com base em instrumentos qualitativos de pesquisa, essa dissertação versa sobre o papel desempenhado pelo Ministério Público e pelo Tribunal de Contas do estado do Rio Grande do Sul no monitoramento da implementação da política nacional de educação infantil traduzida pela meta um, do Plano Nacional de Educação editado em 2014. A proposta da pesquisa foi compreender como atuam essas instituições, que modificações elas sofreram em suas estruturas internas para tal finalidade, e como os seus agentes percebem a política em questão e a sua atuação, além de contrapor esses dados à percepção que os gestores municipais, envolvidos na operacionalização da política em nível local, têm dessa atuação. Para tanto, foram consultados e examinados (por meio de análise de conteúdo) documentos consistentes na legislação sobre educação infantil, assim como portarias, provimentos, convênios, relatórios e circulares informativas elaborados por ambas as instituições. Foram também realizadas entrevistas semiestruturadas com os dois auditores do Tribunal de Contas que atuam na educação infantil, no Setor de Apoio e Supervisão Municipal; com quatro, do total de oito, Promotores Regionais, e com quatro Secretários Municipais de Educação. Examinando-se publicações sobre o Ministério Público e os Tribunais de Contas, a expansão das dimensões do controle das políticas públicas realizado por esses órgãos e o debate sobre judicialização da política, e os confrontando com os dados colhidos no trabalho de campo, constatouse a necessidade de se utilizar outro viés teórico que não fique restrito às categorias de controle/accountability ou judicialização, já que esses órgãos têm desempenhado papel de atores de implementação de políticas públicas formuladas em nível federal, como se pôde perceber no caso de dois dos municípios abordados (Passo Fundo e Caxias do Sul). No caso de Passo Fundo, pode-se citar iniciativa que envolve MP/RS e SMED no sentido da elaboração de uma norma para fixar critérios técnicos mínimos para a autorização do transporte escolar de alunos da educação infantil, na faixa etária entre quatro e cinco anos de idade; e no caso de Caxias do Sul, em razão da existência de ação coletiva cujo objetivo é o aumento de oferta de vagas, a política municipal foi consideravelmente alterada. / Based on qualitative research instruments, this dissertation is about the role played by both Ministério Público and Tribunal de Contas of Rio Grande do Sul when monitoring the implementation of the national education policy brought by “meta um” of the National Education Plan, published in 2014. The proposal of the research was to understand how these institutions work, what kind of institutional changes have been made in their internal structures for such purpose, and how their agents perceive the policy in question. In addition, the perception that the municipal managers, involved in the operationalization of the implementation of the policy in local level, have of the role these institutions play was also taken into account. The research involved the analysis documents consistent in legislation on child education, as well as ordinances, provisions, agreements, information and others, edited both institutions. We also interviewed the two auditors of the Tribunal de Contas, who work in children's education, in the Support and Supervision Sector; four, of the total of eight, Regional Justice Promoters, and four Municipal Secretaries of Education. Examining publications on the Public Prosecutor's Office and the Audit Courts, the expansion of the dimensions of the control of public policies carried out by these bodies, and the debate on the judicialization of the policy, and comparing them with the data collected in the field work, it was verified the need to use another theoretical bias that is not restricted to the categories of control / accountability or judicialization, since these bodies have played the role of actors of implementation of public policies formulated at federal level, as we could notice in two of the municipalities studied (Passo Fundo and Caxias do Sul). In the case of Passo Fundo, we can mention the initiative involving MP/RS and the Municipal Education Secretary consisting in the elaboration of the normative to allow transportation of pre-school pupils in the age group between four and five years, and in the case of Caxias do Sul, because of the existence of a collective action whose objective is to increase the supply of educational vacancies, the municipal policy was considerably altered.

Com base em instrumentos qualitativos de pesquisa, essa dissertação versa sobre o papel desempenhado pelo Ministério Público e pelo Tribunal de Contas do estado do Rio Grande do Sul no monitoramento da implementação da política nacional de educação infantil traduzida pela meta um, do Plano Nacional de Educação editado em 2014. A proposta da pesquisa foi compreender como atuam essas instituições, que modificações elas sofreram em suas estruturas internas para tal finalidade, e como os seus agentes percebem a política em questão e a sua atuação, além de contrapor esses dados à percepção que os gestores municipais, envolvidos na operacionalização da política em nível local, têm dessa atuação. Para tanto, foram consultados e examinados (por meio de análise de conteúdo) documentos consistentes na legislação sobre educação infantil, assim como portarias, provimentos, convênios, relatórios e circulares informativas elaborados por ambas as instituições. Foram também realizadas entrevistas semiestruturadas com os dois auditores do Tribunal de Contas que atuam na educação infantil, no Setor de Apoio e Supervisão Municipal; com quatro, do total de oito, Promotores Regionais, e com quatro Secretários Municipais de Educação. Examinando-se publicações sobre o Ministério Público e os Tribunais de Contas, a expansão das dimensões do controle das políticas públicas realizado por esses órgãos e o debate sobre judicialização da política, e os confrontando com os dados colhidos no trabalho de campo, constatouse a necessidade de se utilizar outro viés teórico que não fique restrito às categorias de controle/accountability ou judicialização, já que esses órgãos têm desempenhado papel de atores de implementação de políticas públicas formuladas em nível federal, como se pôde perceber no caso de dois dos municípios abordados (Passo Fundo e Caxias do Sul). No caso de Passo Fundo, pode-se citar iniciativa que envolve MP/RS e SMED no sentido da elaboração de uma norma para fixar critérios técnicos mínimos para a autorização do transporte escolar de alunos da educação infantil, na faixa etária entre quatro e cinco anos de idade; e no caso de Caxias do Sul, em razão da existência de ação coletiva cujo objetivo é o aumento de oferta de vagas, a política municipal foi consideravelmente alterada. / Based on qualitative research instruments, this dissertation is about the role played by both Ministério Público and Tribunal de Contas of Rio Grande do Sul when monitoring the implementation of the national education policy brought by “meta um” of the National Education Plan, published in 2014. The proposal of the research was to understand how these institutions work, what kind of institutional changes have been made in their internal structures for such purpose, and how their agents perceive the policy in question. In addition, the perception that the municipal managers, involved in the operationalization of the implementation of the policy in local level, have of the role these institutions play was also taken into account. The research involved the analysis documents consistent in legislation on child education, as well as ordinances, provisions, agreements, information and others, edited both institutions. We also interviewed the two auditors of the Tribunal de Contas, who work in children's education, in the Support and Supervision Sector; four, of the total of eight, Regional Justice Promoters, and four Municipal Secretaries of Education. Examining publications on the Public Prosecutor's Office and the Audit Courts, the expansion of the dimensions of the control of public policies carried out by these bodies, and the debate on the judicialization of the policy, and comparing them with the data collected in the field work, it was verified the need to use another theoretical bias that is not restricted to the categories of control / accountability or judicialization, since these bodies have played the role of actors of implementation of public policies formulated at federal level, as we could notice in two of the municipalities studied (Passo Fundo and Caxias do Sul). In the case of Passo Fundo, we can mention the initiative involving MP/RS and the Municipal Education Secretary consisting in the elaboration of the normative to allow transportation of pre-school pupils in the age group between four and five years, and in the case of Caxias do Sul, because of the existence of a collective action whose objective is to increase the supply of educational vacancies, the municipal policy was considerably altered.

The aim of this thesis is to analyze the development of legal and institutional framework of the public procurement in the Czech Republic from 1993 to 2011 and on the basis of this analysis to determine their influence on rent seeking in the public procurement. The main problems of the public procurement in the CR are also discussed in this thesis. The process of awarding and execution of the public procurement is very topical. A hundred of billions from public funds are yearly spent through the public procurement in the CR. Currently, the intense debate about the influence and importance of the public procurement act amendment are taking place. The theoretical part covers the general theory of rent seeking. The basic characteristic together with the economical aspects of the public procurement are also explained here. The analytical part is focused on the development of legal framework of the public procurement from 1993 to 2011. The main accent is put on the defining of the space for rent seeking during awarding, execution and follow-up control of the public procurement. The development of institutional framework of the public procurement arrangements in the CR, namely the activities of the Office for the Protection of Competition, the Supreme Audit Office and the Ministry of Regional Development, are defined in this part. Further, the main problems of the public procurement in the CR together with their possible solutions are described here. The thesis uses the method of comparison of the different public procurement acts which were implemented during the years 1993-2011 including the comparison of the institutional framework in order to detect the positive and negative influence on the rent seeking in the public procurement.

Submitted by Samira de Vasconcellos Miguel (samiravmiguel@gmail.com) on 2017-12-11T12:18:59Z No. of bitstreams: 1 trabalho final 06122017 final corrigido.pdf: 2101435 bytes, checksum: 6caac50c4727ec56326458c3c2d6695b (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2017-12-11T15:51:04Z (GMT) No. of bitstreams: 1 trabalho final 06122017 final corrigido.pdf: 2101435 bytes, checksum: 6caac50c4727ec56326458c3c2d6695b (MD5) / Made available in DSpace on 2017-12-11T15:58:04Z (GMT). No. of bitstreams: 1 trabalho final 06122017 final corrigido.pdf: 2101435 bytes, checksum: 6caac50c4727ec56326458c3c2d6695b (MD5) Previous issue date: 2017-11-08 / A mediação é um método utilizado para a solução adequada de conflitos complexos, nos quais há interesses subjacentes múltiplos e necessidades que precisam ser harmonizadas, por meio de soluções criativas que maximizam e potencializam os resultados possíveis de um determinado relacionamento. Pressupõe a atuação de um terceiro, neutro, que auxilia e apoia os envolvidos para uma solução refletida, melhorando a comunicação interpessoal. Há o empoderamento e a responsabilização daqueles que participam da mediação pelos resultados alcançados. Por isso, aplica-se a contratos de trato continuado, complexos, abordando os interesses subjacentes das partes e preparando-as para a solução dos eventuais conflitos que surjam da execução destes contratos. Dada a definição legal das parcerias envolvendo a administração pública e as organizações da sociedade civil, por força da Lei 13.019/14, sugere-se neste trabalho, a utilização da mediação na fase pré-acordo e, depois, no curso da relação que se estabelece, visando dar maior evidência aos princípios da transparência, eficiência e economicidade, tratando-se a assimetria de informações e o desequilíbrio de poder entre os envolvidos, durante a fase de negociação e na execução dos referidos instrumentos, para a manutenção do interesse público e recíproco que é o motivador dessas contratações. Partiu-se da descrição de um cenário de desafios e oportunidades, para uma análise da aderência do uso pretendido à luz da legislação existente. Construiu-se um referencial prático para a constituição de Câmaras de Prevenção e Resolução de Conflitos que atenderão à demandas desse tipo, por meio de um programa piloto, tomando-se como base experiências já existentes e bem sucedidas do uso de métodos alternativos de solução de conflitos no âmbito da Administração Pública. Determinou-se, ainda, indicadores para verificação do sucesso ou da necessidade de melhorias no uso do programa piloto sugerido, bem como na possibilidade de replicar o referido programa nos âmbitos privado e público. / Mediation is a method used for the proper resolution of complex conflicts in which there are multiple underlying interests and needs that need to be harmonized through creative solutions that maximize and potentiate the possible outcomes of a particular relationship. It presupposes the performance of a neutral third party that assists and supports those involved in a reflected solution improving interpersonal communication. There is the empowerment and accountability of those who participate in mediation for the results achieved. It therefore also applies to contracts of continuing relationship, complex relationship, addressing the underlying interests of the parties and preparing them for the settlement of any disputes arising from the performance of these contracts. Due to the legal definition of the partnership involving the public administration and civil society organizations, by means of Law 13.019 / 14, it is suggested in this work, the use of mediation in the pre-contractual phase and then, in the course of the contractual relationship that is establishes, in order to provide more evidence of the principles of transparency, efficiency and cost-effectiveness, as regards the asymmetry of information and the imbalance of power between those involved during the negotiation phase and in the execution of the aforementioned partnership, in order to maintain the public and reciprocal interests which is the goal of such contracts. It started from the description of a scenario of challenges and opportunities, for an analysis of the adherence of the intended use in light of the existing legislation. A practical benchmark was created a Pilot Program, with the creation of a Chamber of Conflict Prevention and Resolution that will meet the demand for this type of contracting, based on already existing and successful experiences envolving the use of alternatives dispute resolutions methods in the Public Administration Indicators were also identified to verify the success or need for improvements in the use of mediation, as well as the possibility of replicability of the proposed pilot program in the private and public spheres.

Submitted by CRISTIANA MEIRA LINS (crismlins@gmail.com) on 2013-01-27T15:35:49Z No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2013-02-26T14:46:48Z (GMT) No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-02-26T18:48:56Z (GMT) No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5) / Made available in DSpace on 2013-02-26T18:49:09Z (GMT). No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5) Previous issue date: 2012-10-17 / The current study has the objective of identify what are the basis that lead some of the City Councils of Pernambuco not to follow the prior opinion of the State Audit Office on the matter of the judgment of the mayors’ annual bills. Considering that a significant number of trials executed by the City Councils concerning Mayors annual bills do not follow the recommendations stated by the priors notions from the State Audit Office, initially there have been identified theoretical approaches regarding the structure of the relation between the Executive and the Legislative Power which offer aids for the correct understanding of the politics of the City Councils on those trials. Another highlight was the technical and administrative views offered by the legislative process of the bills trails, which are susceptible to analysis and judicial reviews by the Public Ministry aiming to annulment if the trial do not demonstrate a officially registered legal motivation which serve the constitutionals arrangements. The current study was accomplished by means of bibliographic, documental and field researches, obtained through interviews with councilors of the City Councils of Pernambuco. For the data analysis it was chosen a qualitative methodology of the content analysis. The results of the current research identified that the basis which lead some of the City Councils of Pernambuco not to follow the prior opinion of the State Audit Office on the matter of the judgment of the mayors’ annual bills were not formally described in the legislative process, in which the researched official documents do not show the legal requirements of motivation, nor explain the reasons why the State Audit Office’s legal opinion was not followed. The interviewed councilors opinion lead to the understanding that such technical basis were politically based, instead of technically based, explained by the interference of the Executive Power over the Legislative. / Este estudo tem como objetivo identificar quais os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas do Estado no julgamento das contas anuais dos prefeitos. Tendo em vista que uma parcela significativa dos julgamentos das contas anuais dos prefeitos realizados pelas Câmaras Municipais não tem acompanhado as recomendações emitidas nos Pareceres Prévios do TCE, inicialmente foram identificadas as abordagens teóricas sobre a estrutura da relação do executivo com o legislativo que oferecem subsídios para o entendimento da face política das Câmaras Municipais nestes julgamentos. Destacou-se também o aspecto técnicoadministrativo viabilizado pelo processo legislativo do julgamento das contas, passível da análise e solicitação de revisão judicial pelo Ministério Público com vistas à anulação, caso não apresente motivação legal formalmente registrada que atenda às disposições constitucionais. O estudo foi realizado por meio de pesquisa bibliográfica, documental e de campo, por meio de entrevistas semiestruturadas com vereadores das Câmaras Municipais pernambucanas. A metodologia qualitativa de análise de conteúdo foi escolhida para a análise dos dados. Os resultados da pesquisa permitiram identificar que os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas no julgamento das contas anuais dos prefeitos não estão formalmente evidenciados no processo legislativo pertinente, cujos documentos oficiais pesquisados não atendem aos requisitos legais de motivação, nem tampouco explicam as razões do não acompanhamento do parecer prévio do TCE. A opinião dos vereadores entrevistados conduz ao entendimento de que tais fundamentos são de natureza política, em detrimento dos fundamentos técnicos, explicados pela relação de preponderância do executivo sobre o poder legislativo municipal.