在2006年1月，立法院通過了總金額合計高達1410億水患治理特別條例、石門及其集水區整治特別條例。本文以許多民間非營利組織為監督治水預算成立的1410大禹治水聯盟為研究個案，希望能瞭解立法過程裡，民間聯盟如何監督公共政策？又如何打破國會與官僚的結盟結構，實際影響政策？本文採用深度訪談、報章資料與參與觀察等方式，藉由McAdam的政治機會結構理論為分析架構，以說明治水預算裡行動者擴編預算的動機與過程。並分析在立法院審查各階段治水聯盟的因應策略、實際行動和內部運作，以及監督成效。研究發現在地方水患陰影下，又面對官僚、國會與地方政府三者鐵三角般的互利合作，主張審慎監督的治水聯盟其實無力回天。一方面因議題範圍實在太大，無法動員特定地區相關者；另一方面也是鐵三角間同盟關係非常穩固，國會遊說發揮不了作用。故只能藉少數友好立委，在朝野協商爭取加入更多資訊公開、績效評估與公民參與機制。透過這些機制，在後續八年政策執行過程中找出更多公共參與和監督的著力點。藉此也讓原先僅有地區性互動的環保運動與社區大學運動在本案上交會。此新合作方向是否會對未來環保運動帶來新的在地網絡與群眾支持，值得後續觀察與研究。 / In January 2006, the Legislative Yuan passed the Special Enactment on Flood Management in Areas Susceptible to Floods and the Special Enactment on Restoration of Shi-Men and its Catchments Area amounting to NT$141 billion. This paper makes a study of the 1410 Ta-Yu Water Management Alliance formed by a number of civil non-profit organizations for the purpose of supervising and auditing the water management budget. The study seeks to understand how the civil alliance supervises public policies during the legislative process and how they break the alliance structure between the Legislative Yuan and bureaucracy to actually influence policies. By using McAdam’s political opportunity structure theory as its analysis structure, this paper gives an account of the motives and processes of activists in the creation of the water management budget through in-depth interviews, newspaper reports and participate observation. It also analyzes the countering strategies, activities, internal functioning and the results of the supervisory actions of the Water Management Alliance. This research discovered that in the face of the alliance’s proposition of prudent supervision could not be upheld in the face of mutual cooperation within the iron triangle of bureaucracy, the Legislative Yuan and local government. On one hand is the alliance’s inability to mobilize related parties in specific areas due to the issues covering too wide a range and on the other hand is the solid relationship within the iron triangle alliance and negates lobbying efforts in the Legislative Yuan. It is only by a few friendly legislators that mechanisms for the increased disclosure of information, performance evaluation and civil participation were added during negotiations between the ruling and opposition parties. Through these mechanisms it is hoped that more foothold for public involvement and supervision can be found in the following eight years of policy implementation. Also, such mechanisms would allow conservation movements and community college movements which used to be limited to territorial interactions to meet. Whether this new direction in cooperation brings new grassroot support for future environmental movements remains worthy of follow up observation and research.

Estudaram-se neste trabalho os efeitos da deposição atmosférica sobre o balanço de elementos químicos, analisando-se as entradas e saídas dos elementos através do ciclo hidrológico durante quatro anos (setembro de 1991 a agosto de 1995) na Floresta Atlântica, situada nas vizinhanças do pólo industrial de Cubatão, São Paulo. Por meio de amostragens quinzenais e de determinação da concentração iônica, avaliaram-se, em três florestas diferentemente atingidas pela impacto da poluição aérea – Pilões-menos poluída, área de referência; Moji-fortemente poluída e Paranapiacabamoderadamente poluída – os seguintes aspectos: entrada de elementos pela água de chuva; transferência pela água que atravessa a cobertura vegetal e pela solução do solo a 10cm, 60cm e 100cm de profundidade; saída e neutralização pela água de nascentes e de pequenos córregos, bem como as alterações químicas no solo induzidas pela deposição atmosférica. Na área mais poluída (Moji), as concentrações iônicas médias encontradas na precipitação que atinge a floresta e na precipitação que atinge o solo foram, respectivamente: 5 e 10 mg.L-1 para o sulfato-S, 0,5 e 0,7 mg.L-1 para o nitrato, 0,63 e 1,14 mg.L-1 para o fluoreto, 2,2 e 2,8 mg.L-1 para o amônio-N, 0,69 e 2,15 mg.L-1 para o magnésio, 3,1 e 7,7 mg.L-1 para o cálcio. Na floresta de referência, menos poluída (Pilões), as concentrações iônicas foram em média, 1/3 a 1/9 inferior a esses valores, refletindo claramente as diferenças nas cargas poluidoras que atingem cada floresta. Verificou-se que a composição química da solução do solo muda completamente com a infiltração da água. As concentrações de nitrato aumentaram de 3 a 22 vezes com a infiltração da água nos primeiros 10cm de solo do Pilões e Moji, respectivamente, valores estes bastante expressivos. Em menor proporção, isso também foi observado para o sulfato e cloreto. As mudanças nas concentrações dos elementos durante a passagem da água pelo ecossistema são explicadas pelas reações químicas que ocorrem nos diferentes compartimentos. Assim, nas florestas mais poluídas (Moji e Paranapiacaba) elas são caracterizadas pela retenção praticamente total do amônio, e parcial do sulfato, nas camadas superficiais do solo, pela liberação do alumínio dos minerais do solo e pela lixiviação extremamente alta de nitrato em conseqüência do processo de nitrificação da matéria orgânica. A deposição atmosférica nas florestas investigadas é bastante elevada e variável. Entram anualmente no solo, pela precipitação: de 122 a 255 kg.ha-1 de enxofre na forma de sulfato; de 7 a 70 kg.ha-1 de nitrogênio, principalmente na forma de amônio; e de 4 a 28 kg.ha-1 de fluoreto. Com a entrada de amônio e de nitrogênio orgânico no sistema, reações de nitrificação ocorrem na camada superficial do solo, principalmente das áreas mais atingidas pela poluição. Na floresta mais poluída (Moji), a saída de nitrato pela água do solo a 100cm de profundidade chega anualmente a 271 kg de N por hectare, enquanto a saída de enxofre alcança o valor de 386 kg de S por hectare, anualmente. A acidificação do solo em decorrência da entrada e transferência de nitrogênio e enxofre provoca a liberação de alumínio dos minerais do solo e a lixiviação de formas iônicas (mais de 240 kg de Al por ha anualmente). A transferência de íons alumínio para o lençol freático e para águas de nascentes e córregos acarreta um problema ecológico sério, pois esses íons consomem a alcalinidade e a água fica sujeita a acidificação. / The effects of atmospheric deposition upon element balance (input and output) and turnover through the hydrological cycle have been investigated from September 1991 to August 1995 (four years), in the vicinity of the industrial complex of Cubatão, State of São Paulo, Brazil. The aim was to assess atmospheric deposition and fluxes through precipitation, soil water at 10cm, 60cm and 100cm depths, and surface water as well as to investigate possible soil changes induced by atmospheric deposition. Three sites were chosen which differed significantly with respect to pollution impact: Pilões (reference site, less polluted), Moji (most polluted) and Paranapiacaba (mildly polluted). Annual averages of ionic concentrations in precipitation found in open field and below the tree canopy amounted to 5 and 10 mg.L-1, respectively, for sulfate-S, 0.5 and 0.7 mg.L-1 for nitrate, 0.63 and 1.14 mg.L-1 for fluoride, 2.2 and 2.8 mg.L-1 for ammonium-N, 0.69 and 2.15 mg.L-1for Mg, and 3.1 and 7.7 mg.L-1 for Ca at the most polluted site (Moji). The relatively "clean" reference site (Pilões) attained 1/3 to 1/9 of these averages, thus clearly reflecting the difference in air pollution load. Chemical composition in the liquid phase is completely changed when precipitation infiltrates the soil profile. Nitrate concentration increases by the factor 3 to 22. A clear increase is also found for sulfate and chloride. Concentration changes during ecosystem passage of seepage are interpreted in relation to chemical reactions taking place in different compartments. They are characterized by an almost complete retention of ammonium and some retention of sulfate in the upper soil layers, and at the most polluted site by mobilization of Al from soil minerals and very high leaching of nitrate as a consequence of nitrification of organic matter. The forests under investigation are characterized by a very high input from the atmosphere. Between 122 and 255 kg S per hectare are annually carried into soil by precipitation in the form of sulfate, 7 to 70 kg of nitrogen mainly in the form of ammonium, 4 to 28 kg of fluoride. Input of ammonium and organic bound nitrogen is followed by nitrification in the topsoil. At the most polluted site (Moji), nitrate output with seepage amounts to 271 kg N per ha and year, sulfate output to more than 386 kg S. Soil acidification associated with turnover of sulfur and nitrogen is followed by the release of aluminum from soil minerals, and leaching of ionic forms of Al (up to 240 kg Al per hectare annually). Transfer of aluminum ions to groundwater and surface water can have serious ecological effects. Alkalinity is consumed, and the water is subject to acidification.

Estudaram-se neste trabalho os efeitos da deposição atmosférica sobre o balanço de elementos químicos, analisando-se as entradas e saídas dos elementos através do ciclo hidrológico durante quatro anos (setembro de 1991 a agosto de 1995) na Floresta Atlântica, situada nas vizinhanças do pólo industrial de Cubatão, São Paulo. Por meio de amostragens quinzenais e de determinação da concentração iônica, avaliaram-se, em três florestas diferentemente atingidas pela impacto da poluição aérea – Pilões-menos poluída, área de referência; Moji-fortemente poluída e Paranapiacabamoderadamente poluída – os seguintes aspectos: entrada de elementos pela água de chuva; transferência pela água que atravessa a cobertura vegetal e pela solução do solo a 10cm, 60cm e 100cm de profundidade; saída e neutralização pela água de nascentes e de pequenos córregos, bem como as alterações químicas no solo induzidas pela deposição atmosférica. Na área mais poluída (Moji), as concentrações iônicas médias encontradas na precipitação que atinge a floresta e na precipitação que atinge o solo foram, respectivamente: 5 e 10 mg.L-1 para o sulfato-S, 0,5 e 0,7 mg.L-1 para o nitrato, 0,63 e 1,14 mg.L-1 para o fluoreto, 2,2 e 2,8 mg.L-1 para o amônio-N, 0,69 e 2,15 mg.L-1 para o magnésio, 3,1 e 7,7 mg.L-1 para o cálcio. Na floresta de referência, menos poluída (Pilões), as concentrações iônicas foram em média, 1/3 a 1/9 inferior a esses valores, refletindo claramente as diferenças nas cargas poluidoras que atingem cada floresta. Verificou-se que a composição química da solução do solo muda completamente com a infiltração da água. As concentrações de nitrato aumentaram de 3 a 22 vezes com a infiltração da água nos primeiros 10cm de solo do Pilões e Moji, respectivamente, valores estes bastante expressivos. Em menor proporção, isso também foi observado para o sulfato e cloreto. As mudanças nas concentrações dos elementos durante a passagem da água pelo ecossistema são explicadas pelas reações químicas que ocorrem nos diferentes compartimentos. Assim, nas florestas mais poluídas (Moji e Paranapiacaba) elas são caracterizadas pela retenção praticamente total do amônio, e parcial do sulfato, nas camadas superficiais do solo, pela liberação do alumínio dos minerais do solo e pela lixiviação extremamente alta de nitrato em conseqüência do processo de nitrificação da matéria orgânica. A deposição atmosférica nas florestas investigadas é bastante elevada e variável. Entram anualmente no solo, pela precipitação: de 122 a 255 kg.ha-1 de enxofre na forma de sulfato; de 7 a 70 kg.ha-1 de nitrogênio, principalmente na forma de amônio; e de 4 a 28 kg.ha-1 de fluoreto. Com a entrada de amônio e de nitrogênio orgânico no sistema, reações de nitrificação ocorrem na camada superficial do solo, principalmente das áreas mais atingidas pela poluição. Na floresta mais poluída (Moji), a saída de nitrato pela água do solo a 100cm de profundidade chega anualmente a 271 kg de N por hectare, enquanto a saída de enxofre alcança o valor de 386 kg de S por hectare, anualmente. A acidificação do solo em decorrência da entrada e transferência de nitrogênio e enxofre provoca a liberação de alumínio dos minerais do solo e a lixiviação de formas iônicas (mais de 240 kg de Al por ha anualmente). A transferência de íons alumínio para o lençol freático e para águas de nascentes e córregos acarreta um problema ecológico sério, pois esses íons consomem a alcalinidade e a água fica sujeita a acidificação. / The effects of atmospheric deposition upon element balance (input and output) and turnover through the hydrological cycle have been investigated from September 1991 to August 1995 (four years), in the vicinity of the industrial complex of Cubatão, State of São Paulo, Brazil. The aim was to assess atmospheric deposition and fluxes through precipitation, soil water at 10cm, 60cm and 100cm depths, and surface water as well as to investigate possible soil changes induced by atmospheric deposition. Three sites were chosen which differed significantly with respect to pollution impact: Pilões (reference site, less polluted), Moji (most polluted) and Paranapiacaba (mildly polluted). Annual averages of ionic concentrations in precipitation found in open field and below the tree canopy amounted to 5 and 10 mg.L-1, respectively, for sulfate-S, 0.5 and 0.7 mg.L-1 for nitrate, 0.63 and 1.14 mg.L-1 for fluoride, 2.2 and 2.8 mg.L-1 for ammonium-N, 0.69 and 2.15 mg.L-1for Mg, and 3.1 and 7.7 mg.L-1 for Ca at the most polluted site (Moji). The relatively ”clean” reference site (Pilões) attained 1/3 to 1/9 of these averages, thus clearly reflecting the difference in air pollution load. Chemical composition in the liquid phase is completely changed when precipitation infiltrates the soil profile. Nitrate concentration increases by the factor 3 to 22. A clear increase is also found for sulfate and chloride. Concentration changes during ecosystem passage of seepage are interpreted in relation to chemical reactions taking place in different compartments. They are characterized by an almost complete retention of ammonium and some retention of sulfate in the upper soil layers, and at the most polluted site by mobilization of Al from soil minerals and very high leaching of nitrate as a consequence of nitrification of organic matter. The forests under investigation are characterized by a very high input from the atmosphere. Between 122 and 255 kg S per hectare are annually carried into soil by precipitation in the form of sulfate, 7 to 70 kg of nitrogen mainly in the form of ammonium, 4 to 28 kg of fluoride. Input of ammonium and organic bound nitrogen is followed by nitrification in the topsoil. At the most polluted site (Moji), nitrate output with seepage amounts to 271 kg N per ha and year, sulfate output to more than 386 kg S. Soil acidification associated with turnover of sulfur and nitrogen is followed by the release of aluminum from soil minerals, and leaching of ionic forms of Al (up to 240 kg Al per hectare annually). Transfer of aluminum ions to groundwater and surface water can have serious ecological effects. Alkalinity is consumed, and the water is subject to acidification.

Made available in DSpace on 2016-04-29T14:16:55Z (GMT). No. of bitstreams: 1 SSO - Rosemeire Scatena.pdf: 2111235 bytes, checksum: 44b0877f73988dfdaa2e3338e8856d41 (MD5) Previous issue date: 2006-10-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This study has as main purpose to analyse how the budget works on financing the Social Assistance Policy in city governments, of the same region, based in the laws which determine the political content about Social Assistance from the Federal Constitution of 1988. The main argument is that the social assistant services demand has improved, the financial resources are defficient, and the city governments argue that they might not support these services by themselves. The real causes of the reducement of public financing on Social Assistance are hidden by a series of elements which has practical, conceptual, cultural and political nature. As basis, this work used the experimental examination of main instruments on public tax management planning, specifically in Social Assistance area at Campinas Metropolitan Region, from the analysis of the behaviorism and the allocated preferences on budget cycles on financing the Social Assistance at local governments. The results of this analysis pointed a lot of elements at the process of financing this policy that needed to be faced and surpassed to reach the consolidation of financing of Social Assistance at the same stage on other public social cut policies, pointing as a great challenge the joint of a new political culture which be able to embrace theoric, conceptual and technical qualification, and, also, the joint of the nature of these rights / Apoiado em marcos legais, que definem os conteúdos políticos da Assistência Social a partir da Constituição Federal de 1988, este trabalho tem como objeto de estudo identificar as condições pré-instaladas no campo do financiamento da Assistência Social em governos locais de uma mesma região para adesão ao SUAS, desenvolvendo o argumento de que os insuficientes recursos destinados ao financiamento da Política Pública de Assistência Social, não se reduzem apenas a incapacidade financeira dos municípios para atender ao aumento da demanda por serviços sócio-assistenciais. Um conjunto de elementos de natureza técnica, conceitual, cultural e política cercam o campo do financiamento público dessa política, obscurecendo os motivos concretos da minimilização dos recursos destinados a ela. Centrado nessa análise, este estudo baseia-se no exame empírico dos principais instrumentos de planejamento de gestão fiscal pública, particularmente os da área da Assistência Social em municípios da Região Metropolitana de Campinas, a partir de um grande eixo investigativo: o comportamento e as preferências alocativas no ciclo orçamentário do financiamento da Assistência Social em governos locais. Os resultados dessa investigação apontam para vários elementos presentes no processo de financiamentos dessa política, que precisam ser enfrentados e superados para se alcançar sua consolidação no mesmo patamar de prioridade que outras políticas públicas de corte social, colocando como o maior desafio, a incorporação de uma nova cultura política capaz de conciliar capacitação teórica, conceitual e técnica e da natureza desses direitos

Biomass energy is currently the largest renewable contributor to global energy supply and there is increasing demand for bioenergy feedstock. Consequently, the production of purpose-grown woody bioenergy crops, such as short rotation coppice (SRC) willow, is expected to proliferate. Although the economic and environmental benefits associated with SRC willow production are well documented, systematic assessments of nutrient cycling within these plantations are rare. The objective of this study was to examine biomass production and biogeochemical cycling of nitrogen (N), phosphorus (P), potassium (K), sulphur (S), calcium (Ca), and magnesium (Mg) during an initial four-year rotation of six willow varieties grown at four plantations along a 500 km north-south pedoclimatic gradient within Saskatchewan, Canada. Nutrient budgets were also calculated after quantifying various nutrient inputs (e.g., atmospheric deposition, soil mineral weathering, and organic matter mineralization), outputs (e.g., above- and below-ground biomass, leaching, and denitrification), and transfers (e.g., canopy exchange, leaf litter decomposition, and fine root turnover) affecting the plant available soil nutrient pool. Total stem, leaf litter, and below-ground (primarily fine roots) biomass production after four years averaged 19.0, 7.1, and 12.5 Mg ha-1, respectively, with corresponding soil nutrient budget deficits of 17, 39, 112, 271, and 74 kg ha-1 of N, P, K, Ca, and Mg, respectively, but a soil S surplus of 60 kg ha-1. Despite willow’s relatively low nutrient-demanding nature, negligible leaching and denitrification losses, and substantial nutrient cycling from leaf litter, the nutrient export in harvested biomass over multiple rotations will require soil nutrient amendments, particularly N and P, to maintain plantation productivity. Given the apparent eventual need for supplemental fertility to support adequate willow growth over the 22-yr plantation life span, the fate of broadcast 15N-labelled fertilizer was also examined. Though the willow accumulated less than ⅓ of the applied fertilizer N after one year, the majority of the residual fertilizer N (51%) remained available for willow uptake in subsequent years. Further research is needed to track the fate of applied fertilizers over multiple rotations to better understand fertilizer dynamics for optimizing SRC willow agronomy; thus helping to promote its viability as a biomass energy feedstock option.

The wide, unstable, braided riverbeds of the eastern South Island, New Zealand, have been inhabited by a diverse avifauna. Several species including the wrybill breed only on these rivers. Use is restricted mainly to the breeding season from September to December, so this was the critical study period. Previous, behaviourally oriented studies have occurred mainly in the high country catchments where habitat modification is slight. However, substantial bird numbers also occur on lowland riverbeds. These areas are subject to existing or planned water developments which may have negative impacts on the conservation of these habitats and bird species. The principal goal of this study was to add to the information necessary to conserve lowland riverbed habitat within multiple use planning strategies. Specific objectives associated with assessing breeding and feeding requirements were therefore hydrologically oriented. Study areas were chosen on the lower Rakaia and lower Ashley rivers. Both are braided but have markedly different flow regimes. The Rakaia is snowfed and has peak flows occurring during the breeding season. The Ashley is primarily rainfed and has a declining breeding season flow regime. Wrybills, black-fronted terns, banded dotterels, South Island pied oystercatchers, and pied stilts breed in these areas. The first two of these were selected as indicator species. It was assumed that because of their restricted habitat needs, flow requirements recommended to meet their needs would also meet those of most other species. Banded dotterels were also studied because of their close taxonomic relationship and overlapping distribution with wrybills. South Island pied oystercatchers and pied stilts were chosen to check the validity of the approach. Breeding, nest site requirements, microhabitat preferences for foraging, diets, home ranges and food supply were studied. Wrybill time-budgets were examined, and the incremental approach to impact assessment was applied to wrybill foraging needs. Breeding success for all species was dependent on the flow regime. In 1982 wrybill fledging success was moderate on the Rakaia, whereas in 1983 it was very low. Conversely, in both years fledging success was very high on the Ashley. This variability resulted from serious flooding on the Rakaia in 1983 which effected all species. Wrybills have nest site characteristics most closely approximating a habitat specialist, while the other species should be considered habitat generalists. Nests are generally close to water, near minor braids, and on non-vegetated shingle substrates. On average there is a higher chance of nests being flooded on the Rakaia than on the Ashley where predation is more likely to reduce nesting success. Vegetation encroachment threatens nest site provision and floods are presently the only natural regular of exotic plants such as lupin. Banded dotterel home ranges were significantly smaller than wrybills, and on an intra-specific basis were smaller on the Ashley. A correlation existed between home range size and habitat quality, so that small wrybill home ranges were dominated by the occurrence of productive minor braids, and larger ones by less productive major channels. Time-budgets provided further insights into the influence of hydrological factors on wrybill ecology. Wrybill time-budgets appear to be inflexible because a high proportion of time is devoted to foraging, with relatively little time available for other activities. Resource depression on the Rakaia in 1983 lessened the chances for wrybills to breed successfully because sufficient food could not be gathered to provide for breeding energy needs. This did not occur on the Ashley River where flows were generally more stable. From a management viewpoint, development strategies which lead to greater flow fluctuations will have a detrimental impact on wrybills. The foraging patterns for all species except black-fronted terns were examined. There was a general preference for aquatic habitats, particularly those associated with minor braids and disconnected pools. Depth and substrate use were studied in detail for wrybills and banded dotterels. Wrybills displayed consistent use patterns between rivers, which reflected specialisation in habitat use. Banded dotterel habitat use varied considerably. Diet was studied by faecal analysis. Both wrybills and banded dotterels fed on invertebrates of aquatic and terrestrial origin. For wrybills it was noticeable that Ephemeroptera larvae did not dominate the diet as had previously been reported for high country catchments. Coleoptera, Hemiptera, and Ephemeroptera were important on the Rakaia with Trichoptera replacing Ephemeroptera larvae on the Ashley. Banded dotterels were more reliant on Coleoptera and Hemiptera on both rivers. Pitfall trapping results showed that terrestrial invertebrate availability was dependent on the proximity of water. Fewer floods on the Ashley led to a more consistent food supply on that river. This helps explain the greater bird density on this river. Severe flooding in 1983 appeared to seriously depress aquatic invertebrate densities on the Rakaia. The incremental approach to impact assessment was applied to wrybill foraging requirements. Depth, substrate, and water velocity preferences were included within a weighted usable area model already developed for fisheries use on the Rakaia River. Over the range of median to low flows studied, weighted usable area increased with declining discharge. A simplified usable width approach was applied to a highly braided section of the Ashley River. Here, usable width declined with falling discharges. This inter-basin difference could be explained with reference to the braiding pattern of each river. The main study objectives were achieved, but the indicator species management approach was of limited value in areas other than nest site requirements. Pied stilts and South Island pied oystercatchers fed at greater depths than wrybills, and often used different microhabitats. However, for foraging, wrybills need appeared adequate indicators of banded dotterel requirements.

This master thesis deals with the influence of installation of ecological taxes upon public budgets. The aim is to review, whether collecting of ecological taxes caused reduction of consumption of the taxed fuel and energy. The comparative method is used here to compare the budget and the real payment of the ecological taxes in 2008 and 2009 in the Czech republic. The well-arranged tables and graphs show the comparison of the consumption of the fuel and energy since 2005 to 2009. The result of the research shows, that the collecting of the ecological taxes did not reach the expected amount, so the planned budget was not filled up. The consumption of the fuel and the energy in 2008 and 2009 decreased as expected, but it is impossible to appoint safely, whether the decrease was caused by the implementation of the ecological taxes to the czech legislature.

The main aim of this thesis is to describe the financing and the accounting of the allowance organizations established by the local authority and apply the theoretical principles into practice so that it can be analyzed economy and evaluated the financial statements of the Primary and Nursery School for the visually impaired and speech disorders, Pilsen. The partial aim is to compare the financing of selected primary schools in the Pilsen region according to the various sources of financing.

Esta tese tem como objeto o estudo do financiamento da saúde pública no Estado de Minas Gerais, no período compreendido entra a promulgação da Constituição mineira, em 21 de setembro de 1989, e o ano de 2005. Seu texto analisa também o financiamento da saúde pública no federalismo trino, em Minas Gerais, e, diferentes momentos de vinculação constitucional: na vigência do ordenamento constitucional determinado pelo 1 do art. 158 da Constituição estadual de 19989 e na vigência da Emenda n 29, de 13 de setembro de 2000, da Constituição da República. A presente tese constrói a série histórica de 1989 a 2005, com os valores do gasto em saúde pelo Estado de Minas Gerais, a partir dos Balanços Gerais do Estado. Através desses dados, comprova-se que a aplicação de recursos em ações e serviços públicos de saúde não se elevou com a vigência da EC-29, ao contrário, constatamos uma diminuição do aporte realizado em 2005 quando comparado ao valor aplicado em 1995 (15,62%). A construção da série histórica de gastos municipais em saúde total despendido pelo conjunto dos 853 municípios mineiros no período 1996-2005, demonstra que Minas Gerais no período analisado o aporte dos governos locais e, na média anual expressa em real de 2005 (13,22%), menor no quinquênio 2000-2005 do que no quadriênio 1996-1999 que antecede a vigência da EC-29. Este estudo pioneiro, já que o Siops disponibiliza dados municipais até o primeiro semestre de 2003, recomenda a necessidade de verificação em outros estados, pois em Minas Gerais a EC-29 se revela ferramenta incapaz de garantir maiores aportes ao financiamento das ações e serviços públicos de saúde. Verificamos, também que, nos últimos quatro anos, há coerência entre as quatro leis que formam o arcabouço do planejamento orçamentário (PMDI, PPAG, LDOs, LOAs) e os respectivos Balanços Gerais do Estado, mas o Fundo Estadual de Saúde FES não é a unidade orçamentária que realiza a maior parte dos gastos na função saúde. / The goal of this paper is the public health financing study in the State of Minas Gerais, within the period comprised between the promulgation of Minas Gerais Constitution, on September 21, 1989 and the year of 2005. The text also analyses the public health financing in the federalism, in Minas Gerais, on different moments of constitutional biding: during the term of the constitutional system established by the state Constitution 1 of art. 158 of 1989, and during the term os the Republic Constitution Amendment nr. 29, of September 13, 2000. The present paper builds the historical series from 1989 to 2005, with the amounts of the expense with health by the State of Minas Gerais, as from the General Balance Sheets of the State. Through these data it is proved that the investment of resources in actions and public health services has not been increased with the enforcement of the EC-29, on the contrary, we verify a reduction to the financial support accomplished in 2005 when compared to the amount invested in 1995 (15,62%). The historical series building on municipalities of Minas Gerais within the period 1996-2005, shows in Minas Gerais, in the period analyzed, that the financial support of the local government and, the yearly average expressed in quadrienium 1996-1999 that antecedes the EC-29 enforcement. This pioneer study, since the Siops makes available the municipal data until the first semester of 2003, recommends the necessity of checking other states, as in Minas Gerais the EC-29 has proved to be a tool incapable of ensuring greater financial supports to the financing of actions and health public services. We also verified that, in the past four years, there is coherence among the four laws that compose the budget planning framework (PMDI, PPAG, LDOs, LOAs) and the respective General Balance Sheets of the State, but the Health State Fund (Fundo Estadual de Saúde FES) is not the budgeting unit that accomplishes the greatest part of the expenses in the health function. Finaççy, due to the results of the analyzed data, we decided for the need of an urgent proceduring of the complementary law project the regulates the EC-29. The external control of the public expenses and the implementation of the National Account in Health, are important strategies to make the private and public expenses with health more effective and efficient, since such financial supports are practically in the Brazilian reality.

Submitted by Viviane Lima da Cunha (viviane@biblioteca.ufpb.br) on 2016-09-13T14:48:53Z No. of bitstreams: 1 arquivototal.pdf: 5212844 bytes, checksum: efddf9bcdcb63911cfa9f9ef65eb4720 (MD5) / Made available in DSpace on 2016-09-13T14:48:53Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 5212844 bytes, checksum: efddf9bcdcb63911cfa9f9ef65eb4720 (MD5) Previous issue date: 2004-09-13 / The present work delineates the preponderant lines of the responsibility for work budgets for occasion of not execution of the contract or illicitness in the relationships in the ambits private and public. Initially it is about studying the phenomenon tertiary inserted in the globalization, checking that the tertiary practices are instruments of fiexibilization of the work relationships, by virtue of the increase of the international competitiveness and of the consequent search of reduction of costs for the companies. It was possible, to verify some foreign systems that identify the tertiary practices. It was verified, also, that many civil institutes and commercial in Brazil are tertiary manifestations with reflexes in the ambit of work, by virtue of the proximity among the contracts of labor tertiary and that of services and products. On the other hand, it was evidenced that from the Law 6.019/74, the legislator worried in attributing responsibility for work budgets to the receiver of services, but in a very restricted way. Later, the Statement 256/TST also enlarged such responsibility to the hypothesis of illicit tertiary practice, being reformed by the Statement 33 1/TST, that still extended more the responsibility for work budgets, reaching the licit tertiary practice, for the simple not greed of the boss, independently of recognition of the employment entail between worker and receiver of services or of the bankruptcy of the company vendor of services. In the public ambit, discusses that responsibility, because the Law 8.666/93 doesn't admit the responsibility, although the Resolution 96/00 of TST, extend it to the state entities. Finally, it can be concluded that the extension of the responsibility for work budgets in the tertiary relationships is a controversial question, by virtue the normative lack in disharmony with the intensity of the practical tertiary in the labor market, mainly with relationship to the state entities. / o presente trabalho delineia os traços preponderantes da responsabilidade por verbas trabalhistas por ocasião de inadimplência ou ilicitude nas relações terceirizadas nos âmbitos privado e publico. Inicialmente, trata de estudar o fenômeno da terceirização inserido no mundo globalizado, comprovando que as práticas terceirizantes são instrumentos de flexibilização das relações trabalhistas, em virtude do aumento da competitividade internacional e da consequente busca de redução de custos pelas empresas. Foi possível identificar alguns ordenamentos estrangeiros que focalizam as práticas de terceirização. Constatou-se, também, que muitos institutos civis e comerciais no Brasil são manifestações de terceirização com reflexos no meio laboral, dada a proximidade entre Os contratos de terceirização de mão-de-obra, e de serviços e produtos. Por outro lado, evidenciou-se que desde a Lei n° 6.019/74, o legislador se preocupou em atribuir responsabilidade por verbas trabalhistas ao tornador de serviços, mas de forma muito restrita. Mais tarde, o Enunciado 256/TST ampliou tal responsabilização também a hipótese de terceirização ilícita, sendo reformado pelo Enunciado 331/TST, que estendeu ainda mais a responsabilidade por verbas trabalhistas, alcançando, ate mesmo a terceirização licita, pelo simples inadimplemento do empregador originário, independentemente de reconhecimento do vinculo empregatício entre trabalhador e tornador de serviços ou da falência da fornecedora de mão-de-obra. No âmbito publico, discute-se ainda essa responsabilização, pois a Lei n° 8.666/93 não admite a responsabilidade, embora a Resolução n° 96/00 do TST, a estenda aos entes estatais. Por fim, pode-se concluir que a seara da responsabilidade por verbas trabalhistas nas relações de terceirização é muito controvertida, dada a carência normativa em descornpasso corn a intensificação das práticas terceirizantes no mercado de trabalho, mormente quanto aos entes estatais.