En tant que juge administratif spécialisé, le juge financier, entendu au sens de la Cour des comptes, des Chambres régionales des comptes et de la Cour de discipline budgétaire et financière, dispose d'une compétence d'attribution. Il lui revient ainsi d’assurer le respect des règles budgétaires et de la comptabilité publique. La perspective visant à apprécier le juge financier en tant que juge administratif, c'est-à-dire en tant que juge administratif de droit commun, peut dès lors soulever certaines objections. Néanmoins, la jurisprudence financière démontre de nombreuses et régulières interventions du juge financier comparables à celles d’un juge administratif. L’application des règles du droit administratif, les qualifications opérées, les contrôles sur les actes administratifs relevant d’un contrôle de légalité sont autant d’illustrations de ce rôle joué, de façon inattendue, par le juge financier. Ces activités, a priori non naturelles pour ce dernier, devaient dès lors inciter à orienter l’analyse autour des raisons pour lesquelles les juridictions financièresse trouvaient en position de juge administratif. Pouvaient alors être distinguées deux cas de figure. D’une part, il apparaissait nécessaire pour le juge financier, dans certaines hypothèses, d’agir tel le juge administratif. D’autre part, le juge financier affirmait, dans certains cas, une véritable volonté d’intervenir comme tel / As a specialised administrative judge, the financial judge, understood in the sense of the Auditors Court, of the regional Auditors Courts and of the Court of budgetary and financial discipline, has a ratione materiae jurisdiction. It is the judge’s duty to ensure compliance with budgetary and national accounting rules. The perspective tending to view the financial judge as a administrative judge, that is to say as an ordinary administrative judge, may consequently give rise to certain objections.However, financial case law shows numerous and regular interventions of the financial judge that are comparable to those of an administrative judge. The enforcement of administrative law rules, the descriptions made, the controls on administrative acts and documents subject to a control of legality are as many illustrations of the role played, unexpectedly, by the financial judge. These activities, a priori not natural for the latter, were consequently to incite to orientate the analysis towards the reasons why the financial courts were acting as administrative judges. Two scenarios could then be distinguished. On the one hand, it appeared necessary for the financial judge, in some cases, to act just like anadministrative judge. On the other hand, the financial judge maintained, in others cases, a true will to intervene as one

The need to improve the economic governance of the EU occurred during the financial crisis when many member states experienced recession. The fact that each member state was influenced differently shows us the two main weaknesses of the EMU: economic heterogeneity of the member states and deep public debt. Existing fiscal rules were proved to be ineffective and unenforceable. The topic of this master thesis is the analysis of the impact of the economic governance reform on the position of the European Commission. The thesis deals only with one aspect of the reform- the budgetary surveillance framework. The thesis explains that this reform was necessary for improving of the EMU and it deals with the impact of this reform on the position of the European Commission. The analysis is based on the comparison of legal acts concerning the budgetary surveillance framework before and after the reform.

Unanticipated economic fluctuations exert pressure on state governments to adjust their discretionary fiscal policies to accommodate the changing fiscal situation. Even though states adjust fiscal policy as the economy fluctuates, the typical cyclical economic factors are not the sole determinant of such adjustments. State governments budgeting systems in the United States operate under a variety of budgetary institutions. The most prominent state government budgetary institutions include balanced budget rules (BBRs), tax and expenditure limits (TELs), and supermajority voting requirements for tax increases. This dissertation examines how these budgetary institutions affect state government choices of fiscal policy under different economic conditions. To better understand the effect of state level TELs, a stringency index of state level TEL is constructed considering the major structural features. The fixed-effect panel regressions are used for the analysis of impact of TEL and BBR and tax changes and the fixed-effect Tobit is adopted to test the impact of TEL and BBR on spending cuts after the budget is adopted. The result suggests that TEL plays a more important role affecting states discretionary fiscal adjustment from the tax side, while BBR plays a more important role affecting states discretionary fiscal adjustment from the expenditure side. Results of this research show that TEL exerts pressure on states that hinder state ability to deal with volatile fiscal situations, especially in the case of periods of budget crises.

A l'image de la population du continent européen, la population française vieillit. Ainsi, dans le sillage d'une transition démographique qui a duré plus de deux siècles et qui s'est combinée, ces dernières années, avec une baisse importante et continue de la mortalité aux grands âges, l'espérance de vie des Français a connu un fabuleux essor. Cette progression régulière a fini par accroître, au fil des ans, la proportion des personnes âgées et, par conséquent, leurs besoins en soins. C'est à l'hôpital en tant que pierre angulaire du système de santé français que revient la tâche la plus ardue de la satisfaction de ces besoins. De plus, parallèlement à l'augmentation continue de la demande en soins gériatriques, le contexte économique trouble qui caractérise les finances publiques, depuis plusieurs années, a amené les autorités à introduire plusieurs réformes du financement des établissements de santé, ce qui n'est pas sans effet sur la qualité des prises en charge des patients âgés. Caractériser au point de vue démographique, social et économique le vieillissement de la population française, comprendre ses effets sur la sphère individuelle et collective et analyser sa prise en charge par le système hospitalier, notamment par les unités de soins de suite et de réadaptation, sont les principaux axes de cette thèse. / Following the trend of European continent population, French population is aging. Thus in the wake of a demographic transition that lasted more than two centuries with an important and continuous decline of mortality these years in the aged population, the life expectancy of the French population has experienced a fabulous boon. This regular progression of life expectancy ended up by increasing over the years the proportion of older persons and therefore their care needs. The Hospital as the cornerstone of the French health system has the more arduous task to care for the needs of aged population. Parallel to the continuous increase in demands for geriatric care, the difficult economic situation which characterizes the French public finances has led the authorities to introduce several reforms of heath institutions and facilities which are not without consequences for the quality of health services provided to the elderly patients. This thesis deals with the demographic, social and economic aspects of the aging French population by analyzing their effects in individual and collective spheres. It seeks to understand the challenges of support systems such as hospitals and care units of rehabilitation.

The purpose of this study is to provide research on the funding of state senior higher education in Texas. The focus of this work is on the pressure group-policy process. At the beginning of the study, several questions were raised to assist in establishing boundaries for the research, the collection of data, and the construction of a heuristic model to conceptualize the policy process. The historical and legal factors which affect the funding of higher education were then examined. Attention was focused on the constitutional and statutory provisions which pertain to general appropriations and capital outlays for public higher education. Formula and non-formula items were examined as well as the sources of capital funds.

Submitted by Mario Filho (magoamfi@ig.com.br) on 2014-07-12T03:49:21Z No. of bitstreams: 1 Disseração Mestrado.pdf: 1221977 bytes, checksum: 0f96be6dae8a0041fa9b8671f9c114dd (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2014-07-16T16:48:20Z (GMT) No. of bitstreams: 1 Disseração Mestrado.pdf: 1221977 bytes, checksum: 0f96be6dae8a0041fa9b8671f9c114dd (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2014-07-18T12:03:17Z (GMT) No. of bitstreams: 1 Disseração Mestrado.pdf: 1221977 bytes, checksum: 0f96be6dae8a0041fa9b8671f9c114dd (MD5) / Made available in DSpace on 2014-07-18T12:03:27Z (GMT). No. of bitstreams: 1 Disseração Mestrado.pdf: 1221977 bytes, checksum: 0f96be6dae8a0041fa9b8671f9c114dd (MD5) Previous issue date: 2014-05-22 / The objective of this work is to identify the factors that influenced the attempt to transpose the campaign promises of major election for mayor of Nilópolis in the 2012 election for the PPA 2014 / 2017 . For this, the concepts of federalism , public management and planning tools were discussed in the theoretical framework. Interviews with technical and executive manager , the chairmen of the constitution and justice and the finance committee were held , as well as president of the city council of Nilópolis. It was found that the factors identified are responsible for the difficulty in promoting alignment between campaign promises and agreed in the PPA . The dependence of inter -governmental transfers and the scarcity of resources were the main factors that hindered implementation in the municipality of Nilópolis. / O objetivo deste trabalho é de identificar os fatores que influenciaram a tentativa de transpor as promessas de campanha da eleição majoritária à Prefeitura de Nilópolis na eleição de 2012 para o PPA 2014 / 2017. Para isso, os conceitos de federalismo, gestão pública e instrumentos de planejamento foram abordados no referencial teórico. Foram realizadas entrevistas com os técnicos e o gestor do executivo, os presidentes das comissões de constituição e justiça e comissão de finanças, bem como o presidente da câmara dos vereadores de Nilópolis. Verificou-se que os fatores identificados são responsáveis pela dificuldade em promover o alinhamento entre as promessas de campanha e o pactuado no PPA. A dependência das transferências inter governamentais e a escassez de recursos próprios foram os principais fatores que dificultaram essa transposição no município de Nilópolis.

Submitted by Tathiana de Mello Sampaio (tathiana.sampaio@ig.com.br) on 2018-01-05T18:53:18Z No. of bitstreams: 1 Trabalho da dissertação_Tathiana Sampaio_05-01-2018.pdf: 9394722 bytes, checksum: dd69292dd0c0fcc876faba275a78a3a3 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2018-01-10T13:26:09Z (GMT) No. of bitstreams: 1 Trabalho da dissertação_Tathiana Sampaio_05-01-2018.pdf: 9394722 bytes, checksum: dd69292dd0c0fcc876faba275a78a3a3 (MD5) / Made available in DSpace on 2018-01-16T11:45:50Z (GMT). No. of bitstreams: 1 Trabalho da dissertação_Tathiana Sampaio_05-01-2018.pdf: 9394722 bytes, checksum: dd69292dd0c0fcc876faba275a78a3a3 (MD5) Previous issue date: 2017-12-18 / Esse estudo pretende verificar se os laboratórios que recebem maior dotação orçamentária no atual modelo de distribuição orçamentária no Instituto Oswaldo Cruz (IOC) atendem à maioria dos principais critérios de eficiência de projetos e orçamentária. Ainda, propor um novo modelo que seja voltado para governança para resultados. A pesquisa dividiu-se em dois estudos: um para verificar o grau de maturidade do instituto em governança para resultados a partir da aplicação de um questionário fechado e semi-estruturado; o outro visava verificar a eficiência dos projetos por análise de clusters aplicada aos laboratórios de pesquisa do IOC. Foi demonstrado que o grau de maturidade do IOC em termos de governança para resultados ainda é muito aquém do ideal. Além disso, pôde-se aferir que poucos são os laboratórios que atendem a três ou mais critérios de eficiência global, e que os maiores recursos distribuídos pelo modelo atual não refletem nos projetos/laboratórios mais eficientes. As principais limitações dessa pesquisa estão em estudar apenas os laboratórios de pesquisa do IOC, e analisar os dados da última gestão da Diretoria (2012-2016). Ao utilizar o novo modelo de distribuição orçamentária, o instituto estará mais voltado: a gestão para resultados, à melhor aplicação dos recursos públicos, à qualificação dos resultados, à avaliação constante de eficiência dos projetos e laboratórios, à disponibilização de dados para tomada de decisão e implementação de correção de rumos. Apresentação da tabela AHP e estímulo a sua utilização por outros entes da Administração Pública, fomento a novos estudos sobre efetividade dos projetos e sobre inclusão da sociedade como partícipe das redes de colaboração nacionais ou internacionais. Esse é o primeiro modelo que está alinhado à teoria sobre orçamento por desempenho, que observa os cenários de passado, presente e futuro com isonomia de critérios de avaliação, priorizando os valores gerados como indutores de competitividade e inovação em pesquisa em saúde / This study intends to verify if the laboratories that receive the highest budgetary allocation in the current budget distribution model at the Instituto Oswaldo Cruz (IOC) meet most of the main criteria of project and budget efficiency. In addition, propose a new budget distribution model that meets the precepts of governance for results. The research was divided in two studies: one to verify the degree of the institute’s maturity in governance for results through application of a closed and semi-structured questionnaire; the other aimed to verify the efficiency of the projects through cluster analysis applied to IOC research laboratories. It has been shown that the degree of maturity of the IOC in terms of governance for results is still far from ideal. In addition, it was also possible to verify that there are few laboratories that meet three or more criteria of global efficiency, and that the highest resources distributed by the current model do not reflect in the most efficient projects / laboratories. The main limitations of this research are to study only the research laboratories of the IOC, and to analyze data from the last Direction management (2012-2016). In using the new budget distribution model, the institute will be more focused in: management for results, better application of public resources, qualification of results, constant evaluation of the efficiency of projects and laboratories, availability of data for decision making and implementation of course correction. Presentation of the AHP table and encouragement of its use by other entities of the Public Administration, promotion of new studies on the effectiveness of projects and on the inclusion of society as a participant in national or international collaboration networks. This is the first model that is aligned with the performance budgeting theory, which observes the past, present and future scenarios with an equality of evaluation criteria, prioritizing the values generated as inductors of competitiveness and innovation in health research

The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.

Submitted by JÚLIO HEBER SILVA (julioheber@yahoo.com.br) on 2018-06-11T19:53:05Z No. of bitstreams: 2 Dissertação - Cássia Cardoso de Carvalho Vasconcelos - 2018.pdf: 1013495 bytes, checksum: 354b152bc79c9682f78ed5fbe130c19e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Rejected by Luciana Ferreira (lucgeral@gmail.com), reason: Olhei nas dissertações que já foram inseridas para checar a citação, veja como deve ser: Ex.: Dissertação (Mestrado em Administração Pública em Rede Nacional) - on 2018-06-12T12:17:16Z (GMT) / Submitted by JÚLIO HEBER SILVA (julioheber@yahoo.com.br) on 2018-06-12T16:49:51Z No. of bitstreams: 2 Dissertação - Cássia Cardoso de Carvalho Vasconcelos - 2018.pdf: 1013495 bytes, checksum: 354b152bc79c9682f78ed5fbe130c19e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-06-13T10:41:33Z (GMT) No. of bitstreams: 2 Dissertação - Cássia Cardoso de Carvalho Vasconcelos - 2018.pdf: 1013495 bytes, checksum: 354b152bc79c9682f78ed5fbe130c19e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-06-13T10:41:33Z (GMT). No. of bitstreams: 2 Dissertação - Cássia Cardoso de Carvalho Vasconcelos - 2018.pdf: 1013495 bytes, checksum: 354b152bc79c9682f78ed5fbe130c19e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-06-08 / The object of study of this research is expenses classified as carryovers, which are part of the public budget, and they are a challenge for public managers. The objective of the research is to propose a control instrument applicable to the budgetary and financial execution of an IFES, considering the legislation applicable to the public budget, that assists the manager in controlling and reducing the effects of expenses classified as carryovers. Descriptive analysis and application of Pearson's correlation index were carried out on data taken from the Federal Government's Portal, referring to the five universities in the Center-West region between 2008 and 2016. It is concluded that: carryovers are present in all universities evaluated; on average, more than a quarter of the budget started is not finalized in the same year; unprocessed leftovers account for more than 90% of the total unpaid debts of universities. Furthermore, it is found that: there is a moderate negative correlation to budget execution and unbundling of UNB; there is a moderate positive correlation between the remainders to be paid and the financial execution of the budget in the UFGD and the UNB, and negative correlation in the UFG. The intervention proposal has two stages: the first one is the collection of information on the budgetary and financial situation of IFES, through a control sheet, and the second step is the application of the GUT matrix in the budget balances of the carryovers, to prioritize the closure of such expenses. / O objeto desta pesquisa são as despesas classificadas como restos a pagar, que fazem parte da execução do orçamento público, e se apresentam como um desafio para os gestores públicos. O objetivo da pesquisa é propor um instrumento de controle aplicável à execução orçamentária e financeira de uma IFES, considerando a legislação aplicável ao orçamento público, que auxilie o gestor no controle e na redução dos efeitos das despesas classificadas como restos a pagar. Por meio da análise descritiva e aplicação do índice de correlação de Pearson de dados retirados do Portal Siga Brasil referentes às cinco universidades da região Centro-Oeste, entre os anos de 2008 e 2016, conclui-se que: os restos a pagar estão presentes em todas as universidades avaliadas; em média, mais de um quarto do orçamento iniciado não é finalizado no mesmo exercício; os restos a pagar não processados representam, em média, mais de 90% dos restos a pagar total das universidades, e constatou-se que: há correlação moderada negativa em relação à execução orçamentária e inscrição de restos a pagar na UNB; há correlação moderada positiva entre os restos a pagar e a execução financeira do orçamento na UFGD e na UNB, e correlação negativa na UFG. Apresenta-se a proposta de intervenção por meio de duas etapas: a primeira é o levantamento das informações a respeito da situação orçamentária e financeira da IFES, através de uma planilha de controle, e a segunda etapa é a aplicação da matriz GUT nos saldos orçamentários dos restos a pagar, para priorização de encerramento de tais despesas.

Le droit public financier est congénitalement lié à la question de la transparence budgétaire. Notre entrée dans la modernité politique s’est en effet accompagnée d’une réelle volonté de garantir la clarté de la gestion des deniers publics. Pourtant, aujourd’hui encore, la réalisation de cette transparence n’est pas totalement aboutie. Ainsi, sa conceptualisation, qui est un préalable indispensable à sa mise en œuvre effective, est loin d’être évidente. Alors que l’on pouvait légitimement s’attendre à ce que la force actuelle de l’exigence de transparence lui assure un ancrage assez aisé, les obstacles sont encore nombreux. D’ailleurs, ils ne méritent pas tous d’être critiqués. Il existe des motifs légitimes pour une part, sinon d’opacité, du moins de discrétion pour certaines activités sensibles de l’État. En revanche, tous les autres cas d’opacité budgétaire sont illégitimes. Malgré tout, la transparence a réussi à s’affirmer à la fois comme une finalité de notre ordonnancement budgétaire – à laquelle concourent les prérogatives financières du Parlement et les principes budgétaires classiques – mais aussi comme un moyen d’action indispensable à la bonne gestion des finances publiques et à la crédibilité financière de l’État. Quant à sa concrétisation, la notion de transparence budgétaire n’est pas clairement reconnue par notre droit positif qui devrait pourtant, à notre avis, en faire un objectif de valeur constitutionnelle. Pour ce qui est de sa mise en œuvre pratique, elle reste encore perfectible, même si des progrès significatifs ont été enregistrés depuis l’entrée en vigueur de la loi organique relative aux lois de finances du 1er août 2001. / Public finance law is naturally linked to the issue of budget transparency. Our transition into the modern political society is indeed accompanied by a genuine desire to ensure clarity in the management of public funds. Yet, even today, the fulfilment of this transparency is not completely successful. Thus, its conceptualization, which is an essential prerequisite for its effective implementation is far from being obvious. While one could legitimately expect that the current force of the transparency requirement guarantees a relatively easy anchorage, obstacles are still numerous. Besides that, they do not all deserve to be criticized. There are legitimate grounds to some extent, if not a lack of transparency, at least a level of discretion for certain sensitive activities of the State. In contrast, all other cases of no budget transparency are illegitimate. Despite this, transparency has managed to assert itself both as an end to our budget scheduling – to which the financial prerogatives of the Parliament and the traditional budget principles take part – but also as an essential means of action to better manage the public finances and the financial credibility of the state. As for its implementation, the notion of budgetary transparency is not clearly recognized in the French positive law which should, in our opinion, make it an objective of constitutional value. With regard to its practical implementation, it is still perfectible, even though significant progress has been made since the organic law on finance laws of August 1st, 2001 came into force.