L’approbation par le parlement du budget présenté par le gouvernement est un moment essentiel de la vie financière des États. Au regard de son importance, il peut être utile d’apprécier la portée réelle de la fonction exercée par le parlement à cette occasion. Dans les États de l’Afrique occidentale francophone, cette appréciation conduit au constat d’une compétence parlementaire limitée. Elle est limitée aussi bien par l’encadrement de son exercice que par la latitude dont dispose l’exécutif de s’écarter de cette autorisation en cours de gestion. Au-delà de ce caractère limité, il est possible d’observer que cette compétence parlementaire est également en mutation. Cette mutation tend à en changer profondément la nature et, par voie de conséquence, à modifier sensiblement le rôle du parlement dans le processus budgétaire. D’une part, ce rôle passe de la décision à la délibération lors du vote du projet de loi de finances. D’autre part, il se traduit par un contrôle plus rigoureux de l’exécution budgétaire. / The approval by the parliament of the budget submitted by the government is a key moment in the financial life of a state. Given its importance, it may be useful to assess the true scope of the function performed by the parliament on this occasion. In the states of French-speaking West Africa, this assessment leads to the conclusion of a limited parliamentary competence. It is limited both by the management of its exercise and by the government’s flexibility to deviate from this authorization during its implementation. Beyond its limited nature, it is possible to notice that parliamentary competence is also undergoing changes. The changes tend to modify its nature deeply and, consequently, to modify the role of the parliament in the budgetary process significantly. On the one hand, this role moves from the decision to deliberation during the vote of the finance bill. On the other hand, it results in a more rigorous monitoring of budget execution.

My master`s thesis is going to deal with the financial economy of lower territorial self-governing units -- municipalities. I will pay attention to the revenue economy and especially tax revenues that consist of approximately half of total revenues of municipal budgets. In connection with tax revenues I will also focus on budgetary determination of taxes, its process and taking place intensive discussion related to possibilities its further direction. In theoretical part I attempt to sum up an economical and legal starting points of municipal status, municipal budget and its structure. In practical part I make the analysis of the municipal economy from the size category 2 -- 5 thousand inhabitants. Municipalities in this size category cash on the average the lowest tax revenues from the common taxes per capita. According to their own words they are getting to the edge of the economic potential. The aim of this work is to carry out the analysis of the municipal economy of given municipality where such danger can happen.

Principe cardinal du droit de la santé, le consentement est traditionnellement étudié sous le prisme unique de la relation binaire : praticien - patient. Pourtant, bien qu'il doive être recueilli dans le cadre de ce colloque singulier, le consentement est la résultante d'une interaction réciproque entre trois liens liant le patient, le praticien et le financeur public. En effet, à l'instar de l'adage "Idem est non esse aut non probari", le consentement ne serait rien, s'il ne pouvait être effectif. C'est bien la reconnaissance du droit à la santé, impliquant un droit universel aux prestations sociales, qui lui permet d'être favorisé. Mais, financée par la solidarité et obligée par le principe d'équilibre budgétaire, l'assurance maladie se doit de maîtriser ses dépenses en agissant en financeur éclairé. Pour ce faire, elle participe à une politique d'infléchissement des comportements des patients en leur qualité d'assuré social. Tantôt favorisé, le consentement, expression individuelle de volonté, tend à être dépassé au profit d'un consentement social jugé responsable. Entre prévention et éducation, la responsabilisation a pour objectif d'accroître l'efficience de la prise en charge du risque maladie pour soi même, mais également pour la collectivité. Ainsi, le consentement, mode d'expression des droits et libertés fondant la disposition juridique corporelle, est plus que jamais celui du patient assuré social évoluant dans une démocratie sanitaire aux pourtours encore flous oscillant entre incitation et obligation et venant parfois s'achopper au principe de liberté de la vie privée. / A major principle of health law, assent is traditionally seen within the boundaries of the binaryrelationship “patient-medical practitioner”. However, assent results from the mutual interaction between patients, medical practitioners and the social security system. Indeed, as the saying notes "Idem est non esse aut non probari", the assent must be effective to really exist. It is promoted by the recognition of the “right to health care”, implying a universal right of social security benefits. However, being financed by solidarity and obliged to respect the constitutional principle of budgetary equilibrium, social insurance must contain its costs. This is why it partakes in a policy of modification of insured patients' behaviours. The assent, at times favoured as anindividual expression of will, tends to overtaken by a social assent, thought to be socially responsible. Between prevention and education, responsibilization aims at increasing efficiency of health care management. Thus, assent, expression of rights and liberties founded on the principle of “disposing of one's body”, is more than ever the insured patient's assent. This insured patient lives in a sanitary democracy which has hazy contours oscillating between incitation and healthcare obligation. These may struggle with the right to respect for private life.

Thesis (M.Dev.) --University of Limpopo, 2003.

This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.

The aim of this work is to analyse divergences of local government budgets and medium-term budgetary outlooks from results of the budgetary management of selected municipalities in the Czech Republic. At the beginning of the work, there are introduced problems of budgetary rules, medium-term budgetary outlooks and local government budgets. The analysis is focused on the municipalities which make a delegate force as municipalities with authorized municipal office from 2010 to 2013. The analysis is focused on the evaluation of the use of the medium-term budgetary outlook in the budgetary planning by municipalities. This work compares planning by municipalities updating their budgetary outlooks with the municipalities that are not updated. It is also focused on including the modification of tax-incomes in medium-term and annual budgetary planning. The analysis evaluates divergences of budgetary management in the municipalities during the analysed years. In the conclusion of work, there is made the analysis of debts of surveyed municipalities. Based on the analysis, following results were reached. The municipalities keep the rules of the verity and safety in the majority of revenues and common expenses. In 2013 where the amendment to the law of budget determination of taxes came into force, municipalities did not involve the modification of tax revenue in the medium-term budgetary outlooks and local government budgets. Based on the analysis of management, the budget of most municipalities is balanced or even surplus from 2010 to 2013. The average debt of the analysed municipalities did not change too much and 8 of 100 analysed municipalities had no debts during the analysed period. The recommendations following from the economic analysis of the surveyed municipalities are: to publish medium-term budgetary outlooks on the website of municipalities in conformity with the rule of publicity of public budgets and by reason of the addition of information for residents of the municipality, to monitor changes in the legislation and to integrate these changes into budgetary planning in time.

Organizações públicas vêm adotando modelos de mensuração de desempenho (MMD), a exemplo da iniciativa privada, buscando gerar incentivos à eficiência de equipes de servidores. Este trabalho analisou o MMD da Secretaria da Fazenda de um dos Estados do Brasil e identificou que, a partir das metas pactuadas pela equipe diretiva da secretaria, a organização opera em um regime de folga orçamentária, em um ambiente organizacional de menor tensão em relação ao atingimento das metas e consequente gratificação. Através de séries históricas (Jan./07 a Jun./09) do desempenho individual mensal de 950 servidores públicos que atuam como fiscais, foram comparados o nível de atingimento das metas tributárias e administrativas. Adicionalmente, tais evidências foram trianguladas com observações participativas e análises documentais. Apesar da folga orçamentária detectada na utilização de metas com alta probabilidade de atingimento, o desempenho nas tarefas administrativas duplicou no último ano analisado, evidência de que o nível de esforço individual cresceu apesar do incentivo pecuniário ser garantido em um nível menor de esforço. Assim, como em outras pesquisas em organizações públicas, discute-se a existência de uma motivação intrínseca no servidor. / Public organizations have been adopting performance measurement models (MMD), taking as example the private initiative, seeking to create incentives to the efficiency of servants teams. This assignment analyzed the MMD of the Department of Taxation of a Brazilian State and identified that, considering the goal agreed by the management team of the department, the organization operates in a regime of budgetary slack, in an organizational environment of lower pressure in relation of the goals achievement and consequent reward. Through historical series (Jan./07 to June/09) of the individual monthly performance of 950 civil servants acting as fiscals, it was compared the achievement level of the tributary and administrative goals. Additionally, such evidences were triangulated with participative observations and documental analysis. In spite of the budgetary slack detected in the use of goals with high achievement probability, the performance in the administrative tasks doubled in the last year analyzed, evidence that the individual effort level increased, despite the fact that the pecuniary incentive is guaranteed in a lower level of effort. Therefore, as in other researches in public organizations, it is discussed the existence of an intrinsic motivation in the servant.

Este estudo se propõe a analisar como a combinação dos indicadores em um modelo de medida de desempenho (MMD) impacta na criação de folga orçamentária em uma organização pública. A administração pública (AP) em geral, a partir do movimento New Public Management passou a importar ferramentas e técnicas do setor privado para gerenciar suas ações. A literatura sobre medidas de desempenho no setor privado, relata que a avaliação de desempeho está relacionada à criação de folga orçamentária. Os trabalhos no setor público relatam que uma das ferramentas mais importadas do setor privado é a avaliação e medida de desempenho. Dessa forma, este trabalho verificou se um subconjunto das variáveis que influenciam na criação de folga orçamentária existe nas administrações públicas e analisa qual o impacto dessas variáveis na criação de folga orçamentária. O estudo de campo se deu na administração pública brasileira. O estudo foi baseado na análise das séries históricas (de meta e realizado) dos indicadores do MMD da Secretaria de Estado da Fazenda (Sefaz) de um estado brasileiro. Os resultados dessa análise foram triangulados com evidências obtidas por meio de entrevistas em profundidade feitas com funcionários públicos da Sefaz. Os resultados apresentados aqui não confirmam a teoria onde indicadores contábeis e relacionados a bônus estão relacionados positivamente na criação de folga orçamentária. / This study aims to analyze how the combination of indicators in a model of performance measurement (MMD) impacts on the creation of budgetary slack in a public organization. The public administration (PA) in general, from the New Public Management movement has imported tools and techniques of the private sector to manage their actions. The literature on performance measures in the private sector, reports that the evaluation of performance is related to the creation of budgetary slack. Some papers in the public sector reported that performance assessment and measurement is one of the implemented used tools from the private sector. Thus, this study examined whether a subset of variables that influence the creation of budgetary slack exists in public administration and considers what impact of these variables in the creation of budgetary slack. The field study was made in the Brazilian public administration. The study was based on analysis of historical data (goal and realized) of the indicators of MMD Brazilian State Secretary of Finance (Sefaz). The results of this analysis were triangulated with evidence obtained through in-depth interviews with public officials. The results presented here do not confirm the theory in which accounting-related and bonuses-related indicators are positively related in the creation of budgetary slack.

A Política de Garantia de Preços Mínimos (PGPM) no Brasil foi inaugurada oficialmente em 1966, com os objetivos de reduzir a instabilidade dos preços agrícolas, assegurar uma renda mínima aos produtores e garantir o abastecimento interno de alimentos. Tratava-se de uma política de caráter universal, no sentido de que qualquer produtor poderia vender a sua produção ao Governo Federal, desde que este último tivesse recursos suficientes para adquiri-la. O governo utilizava-se, até meados da década de 1990, dos instrumentos de intervenção ampla no mercado, as Aquisições do Governo Federal (AGF) e os Empréstimos do Governo Federal (EGF). Com a crise fiscal do Estado nos anos 1980 e as mudanças estruturais liberalizantes da década de 1990, a intervenção governamental reduziu-se gradativamente. No que se refere à ação do governo por meio da PGPM, foram criados instrumentos de apoio à comercialização, cujos subsídios foram reduzidos em relação aos anteriores e levaram à redução de estoques públicos. No Plano de Safra 1996-1997, o governo adicionou aos instrumentos tradicionais de operacionalização da PGPM o Prêmio para Escoamento de Produto (PEP) e o Contrato de Opção de Venda de Produtos Agrícolas (COVPA). Em 2004, foram criados os Contratos Privados de Opção de Venda e Prêmio de Risco de Opção Privada (PROP) e, em 2006, o governo criou o Prêmio Equalizador Pago ao Produtor (PEPRO). Simultaneamente, os instrumentos de operacionalização da PGPM de caráter universal voltaram-se à agricultura familiar, a partir da criação do Plano Safra da Agricultura Familiar, pelo MDA, em 2003. Tomando como base a exposição acima, o objetivo geral desta tese é analisar a política de garantia de preços mínimos no Brasil, no período de 1987 a 2013, ressaltando os instrumentos de execução da PGPM e os seus custos sociais e orçamentários. A escolha desse período devese às grandes mudanças ocorridas na PGPM e à disponibilidade de dados para os cálculos a serem realizados. Especificamente, procurou-se avaliar a influência dos grupos de interesse no redirecionamento da política brasileira de preços no período democrático, bem como quantificar os custos sociais e orçamentários envolvidos na operacionalização dos instrumentos tradicionais (AGF) e dos novos instrumentos, criados a partir de 1996/1997. Para atender aos objetivos propostos, conjugou-se um referencial de economia política para o estudo dos grupos de interesse e dos seus recursos de poder e o referencial da microeconomia para a avaliação dos custos sociais das diferentes políticas de preços agrícolas. Verificou-se que a atuação dos distintos grupos de interesse resultou na dissociação entre os instrumentos de política de garantia de preços voltados à agricultura familiar e não familiar, nos planos de safra e nos ministérios que atendem aos pleitos de cada grupo. No que se refere aos custos sociais e orçamentários da PGPM, verificou-se que a política de compra de excedentes é a mais custosa, seguida pela política de seguro de preços e pela subvenção ao preço para o produtor. / The Minimum Price Guarantee Policy (PGPM) in Brazil was officially started in 1966 with the objective of reducing the volatility of agricultural prices, ensure a minimum income to producers and secure food supply. It was a universal policy, in the sense that any producer could sell their produce to the federal government, since the latter had sufficient resources to acquire it. Until the mid-1990s the government used broad market intervention tools, the Federal Government Acquisitions (AGF) and the Federal Government Loans (EGF). With the fiscal crisis in the 1980s and the liberalizing structural changes of the 1990s, government intervention was reduced gradually. With regard to government action through PGPM, marketing support instruments were created which led to lower subsidies and to the reduction of public stocks. In Harvest Plan 1996-1997, the government added to the traditional instruments of operationalization of the PGPM the Award for Product Flow (PEP) and the Agricultural Products Put Option (COVPA). In 2004, the Private Put Option and Private Option Risk Premium were created (PROP), and in 2006 the government created the Equalizing Premium Paid to Producer (PEPRO). At the same time the instruments of implementation of universal nature of PGPM turned to family farming, since the creation of the Family Agriculture Harvest Plan by the Ministry of Agrarian Development (MDA) in 2003. Based on the above exposure, the overall objective of this thesis is to analyze the minimum price guarantee policy in Brazil, from 1987 to 2013, highlighting the implementation instruments of PGPM and its social and budgetary costs. The choice of this period is due to the large changes in PGPM and the availability of data for the calculations to be performed. Specifically, we sought to evaluate the influence of interest groups in redirecting the Brazilian pricing policy in the democratic period (1988 onwards) and to quantify the social and budgetary costs involved in the operation of traditional instruments (AGF) and the new instruments created from 1996/1997. To meet the proposed objectives, we used both the political economy framework for the study of interest groups and power resources of these groups and the microeconomics framework for assessing the social costs of different agricultural pricing policies. It was found that the performance of the various interest groups resulted in the decoupling of the price guarantee policy instruments aimed at family farming and not family farming, as well as of the harvest plans and ministries that meet the claims of each group. With regard to social and budgetary costs of PGPM, it was found that the surplus purchasing policy is the most expensive, followed by price insurance policy and by the price subvention to producer.

Orientador: Prof. Dr. Pedro C. Chadarevian / Dissertação (mestrado) - Universidade Federal do ABC. Programa de Pós-Graduação em Políticas Públicas, 2018. / É recorrente a abordagem das políticas públicas como um instrumento de atuação disponível à Administração Pública para a garantia dos direitos individuais. Em razão da estrutura dos poderes instituídos, também é comum que uma das abordagens da pesquisa no âmbito das políticas públicas seja aquela que analisa a função jurisdicional de controle nesta esfera. Parece certo, por outro lado, a relevância de outros agentes e instituições nesta área, que ainda não recebem tanta atenção na pesquisa, como é o caso dos Tribunais de Contas. Como se sabe, a Constituição Federal de 1988 ampliou consideravelmente a competência do Tribunal de Contas da União ¿ auxiliar do Poder Legislativo, nos termos Carta Magna ¿, o qual não se vê mais limitado ao controle orçamentário, inclusive instituindo como missão o aperfeiçoamento da Administração Pública em benefício da sociedade. Nesse sentido, considerando que a atual moldura institucional do Tribunal de Contas da União é capaz de impactar no cenário atualmente existente para o desenho e implementação de políticas públicas, interessa-nos saber como o órgão se porta neste campo. Tendo em vista, ainda, o considerável número de programas e políticas públicas avaliadas anualmente pelo Tribunal de Contas da União, elegeu-se a área da educação como foco deste estudo, especificamente a partir da análise das auditorias realizadas no âmbito do Programa Universidade para Todos ("ProUni"). Diante disso, busca-se, a partir da análise da atual legislação e da literatura especializada, entender os possíveis efeitos advindos da atividade de controle exercida pelo Tribunal de Contas da União em cada um dos ciclos de políticas públicas. / The approach of public policies is a recurrent instrument of action available to the Public Administration for the guarantee of individual rights. Considering the structure of the ruling powers, it is also common the study of the jurisdictional function acting in the control of public policies. Furthermore, there are other relevant agents and institutions in this area which have not received much attention in the research, as in the case of the Audit Courts. It is well known that the Federal Constitution of 1988 considerably expanded the competence of the Brazilian Audit Court - an auxiliary of the Legislative Power under the terms of the Magna Carta - which has no longer limited to budgetary control. It has since established as a mission the improvement of the Administration to the benefit of society. In this regard, considering that the current institutional framework of the Federal Audit Court is able to impact on the outlook for the design and implementation of public policies, we are interested in knowing the effects of its action in this area. Concerning also the wide number of programs and public policies evaluated each year by the Federal Audit Court, the area of education has been chosen, specifically from the analysis of the audits carried out under the "University for All" Program ("ProUni"), as the focus of this study. Therefore, we seek to understand the possible effects of the control activity exercised by the Federal Audit Court, through the analysis of current legislation and specialized literature, in each stage of the public policy cycle.