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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
301

Le désengagement de l'État vu a travers les ententes de développement régional : le cas du Saguenay-Lac-Saint-Jean /

Diri, Driss. January 1992 (has links)
Mémoire (M.E.S.R.)-- Université du Québec à Chicoutimi, 1992. / Document électronique également accessible en format PDF. CaQCU
302

Characterization of energy expenditure and body composition in military personnel during a cold field training exercise

Desilets, Elliot R 11 January 2016 (has links)
The purpose of the following study was to re-address the energy requirements of Canadian Armed Forces (CAF) during training in a cold winter environment. Twenty CAF personnel were recruited to participate in a 5-day winter training exercise at Canadian Forces Base Meaford in Ontario, Canada. Energy expenditure (n=10) and body composition (n=14) were measured via the doubly labelled water (DLW) method and the deuterium isotope dilution technique, respectively. Mean total daily energy expenditure (TDEE) was 4900±693 kcal·day-1 with no significant differences observed between sexes. Body mass and body composition of CAF personnel changed significantly (p < 0.05) across the 5-day exercise. This decrease was associated with a significant (p < 0.05) reduction in fat mass. Despite these losses, participants were able to maintain high physical activity level (PAL) values (2.6) and high TDEE levels throughout the study period. It is recommended to increase the caloric content of the rations via additional supplements that provide energy-dense foods in bar format that can be easily consumed at the convenience of the individual. / February 2016
303

Análise do gasto energético e composição corporal de adolescentes obesos sedentários e de adolescentes obesos submetidos a treinamento concorrente /

Bastos, Karolynne das Neves. January 2011 (has links)
Orientador: Ismael Forte Freitas Júnior / Banca: Paulo Roberto Pereira Santiago / Banca: Ellen Cristini Freitas Araújo / Resumo: Objetivo: Analisar o gasto energético (GE) e a composição corporal de adolescentes obesos sedentários pré e pós teste de esforço máximo e analisar os resultados de adolescentes obesos submetidos a treinamento concorrente. Metodologia: A amostra foi composta por dois grupos: 1) grupo sedentário (GS), composto por 70 adolescentes (31 meninos e 39 meninas; idade 13,7±1,4 anos); 2) grupo treinado (GT), composto por 16 adolescentes (10 meninos e 6 meninas; idade 14,7±1,0 anos), participantes de um programa para redução de gordura corporal. O Índice de Massa Corporal (IMC) foi usado para classificação da obesidade, segundo Cole et al. (2000). A composição corporal foi analisada pela Absortiometria de Raios- X de Dupla Energia (Dual-energy x-ray absorptiometry - DEXA) para estimativa da massa livre de gordura (MLG) e da massa de gordura (MG). O GE foi calculado a partir da equação de Weir (1949) [(3.941xVO2)+(1.106xVCO2)*1440], utilizando os valores de volume de oxigênio consumido (VO2) e gás carbônico produzido (VCO2), mensurados a cada 20 segundos por Calorimetria Indireta (CI) durante 20 minutos, antes (repouso - REP), durante e após (recuperação - REC) esforço máximo realizado em esteira ergométrica, com o sistema MedGraphics VO2000 no GS e no momento pré intervenção do GT, e com o sistema Parvo Medics TrueOne® 2400 no momento pós intervenção do GT. O GT participou de uma intervenção de 40 semanas de treinamento concorrente (TC), com frequência semanal de três vezes e duração de 60 minutos por sessão (aproximadamente 50% do tempo de treino aeróbio e 50% de treino resistido (musculação)). A análise estatística foi realizada no software SPSS versão 17.0 e a significância estatística foi fixada em 5%... (Resumo completo, clicar acesso eletrônico baixo) / Abstract: Objective: To analyze the energy expenditure (EE) and body composition of obese sedentary before and after maximal exercise test and analyze the results of obese adolescents undergoing concurrent training. Methods: The sample comprised two groups: 1) sedentary group (SG), composed of 70 adolescents (31 boys and 39 girls, age 13.7 ± 1.4 years), 2) the trained group (TG), composed of 16 adolescents (10 boys and 6 girls, age 14.7 ± 1.0 years) participating in a program to reduce body fat. The Body Mass Index (BMI) was used for classification of obesity according to Cole et al. (2000). Body composition was analyzed by X-ray Absorptiometry Dual Energy (DEXA) to estimate fat-free mass (FFM) and fat mass (FM). EE was calculated from the Weir (1949) equation [(3.941xVO2) + (1.106xVCO2)*1440], using the values of volume of oxygen consumed (VO2) and volume of carbon dioxide produced (VCO2), measured every 20 seconds Indirect Calorimetry (IC) for 20 minutes before (rest - RES), during and after (recovery - REC) performed maximal treadmill, with the system MedGraphics VO2000 in SG and in the pre intervention TG, and the system Parvo Medics TrueOne ® 2400 after intervention in TG. The TG participated in an intervention of 40 weeks of concurrent training (CT) with three times weekly frequency and duration of 60 minutes per session (approximately 50% of the time of aerobic training and 50% of resistance training (weight training)). Statistical analysis was performed with SPSS version 17.0 and statistical significance was set at 5%... (Complete abstract click electronic access below) / Mestre
304

Diferentes fluidos corporais, intervalos de amostragem e efeito do sexo na aplicação do método da água duplamente marcada em gatos /

Goloni, Camila. January 2018 (has links)
Orientador: Aulus Cavalieri Carciofi / Resumo: O gasto energético diário (GED) de gatos tem sido estudado há algum tempo em gatos de laboratório, com ambiente, alimentação e massa corporal controlados. O metabolismo energético destes animais pode ser dividido em quatro compartimentos: taxa metabólica basal que soma o maior GED destes animais em torno de 60%, a atividade muscular voluntária contribuindo em torno de 30%, seguido do incremento calórico e termogênese adaptativa (10%). Nota-se que a atividade muscular voluntária contribui com porção considerável do GED destes animais, não devendo ser limitada, pois interfere diretamente no gasto energético. Estudos com animais em domicílio, com número representativo de grandes populações, que apresentam rotina de vida normal com protocolo prático e eficaz, de fácil aceitação pelos proprietários para mensurar GE, composição corporal (CC) e fluxo de água (FA) no estilo de vida habitual de gatos é importante para estudos nutricionais mais precisos. Método prático e eficaz para mensuração destes parâmetros, de fácil aplicação em domicílio e que não interfira no estilo de vida e atividade física dos animais é o método da água duplamente marcada que os mensura por meio do enriquecimento e decaimento de deutério (2H) e oxigênio 18 (18O) na água corporal. O objetivo do presente trabalho foi avaliar protocolo prático de tempos de coleta de enriquecimento (2, 4, 6, 7 e 8 horas) e decaimento (2, 4, 6, 8, 10, 12, 14, 16, 18 e 20 dias), bem como os fluidos corporais alternativos saliva e u... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The energy expenditure (EE) of cats has been studied for some time in laboratory cats, with controlled environment, feeding and body mass. The energy metabolism of these animals can be divided into four compartments: basal metabolic rate that sums the highest EE of these animals around 60%, voluntary muscle activity contributing around 30%, followed by caloric increment and adaptive thermogenesis (10%). It is noted that voluntary muscle activity contributes a considerable portion of the EE of these animals, and should not be limited, as it directly interferes with energy expenditure. Studies with animals at home, with a representative number of large populations, that present normal life routine with a practical and efficient protocol, easily accepted by the owners to measure EE, body composition (BC) and water turnover (WT) in lifestyle of cats is important for more accurate nutritional studies. A practical and effective method for measuring these parameters, which is easy to apply at home and does not interfere with the animals' lifestyle and physical activity, is the double labeled water method that measures them through the enrichment and decay of deuterium (2H) and oxygen 18 ( 18O) in body water. The aim of the present study was to evaluate the practical protocol of enrichment collection times (2, 4, 6, 7 and 8 hours) and decay (2, 4, 6, 8, 10, 12, 14, 16, 18 and 20 days ) as well as alternative body fluids saliva and urine compared to blood for assessing the concentrati... (Complete abstract click electronic access below) / Mestre
305

Revealed preference and welfare analysis

Tipoe, Eileen Liong January 2017 (has links)
This thesis uses nonparametric revealed preference methods to derive new tests for consistency with models of consumer behaviour, and discuss the implications for welfare analysis. Chapter 1 demonstrates how to conduct revealed preference analysis when prices, and hence budget constraints, are only partially observed. This chapter extends the revealed preference results of Crawford and Polisson (2015), derived for the static case, to dynamic settings, allowing for storability of goods. Necessary and sufficient conditions for consistency with intertemporal models are derived, which do not require the researcher to distinguish between corner solutions and unavailability of the good, or to impute prices. Chapter 2 discusses the validity of using reported happiness measures as proxies of utility or social welfare, by testing for consistency between revealed and reported preference orderings in Japanese household survey data. Although the expenditure behaviour of most households is consistent with standard models of utility maximisation, it is generally inconsistent with the preference ordering given by their reported happiness. This inconsistency is likely due to reporting error in the happiness measure, and suggests that happiness and utility are empirically distinct and noninterchangeable. Chapter 3 investigates the effect of price inattention on inflation misperceptions and cost-of-living indices, by developing a behavioural model in which consumers only notice price changes above a certain threshold. A data application, using supermarket scanner data, demonstrates that this model generates plausible results; in particular, consumers have more accurate perceptions of inflation during periods of high or volatile inflation, but may substantially misperceive inflation when it is low. These results have important implications for conducting welfare analysis when consumers are not fully attentive to price changes.
306

Análise da eficiência do gasto público em educação para os municípios brasileiros

Lopes, Matheus Costa Monteiro January 2016 (has links)
Este artigo analisa a eficiência do gasto público em educação nos municípios brasileiros para o ano de 2011. Utilizaram-se os resultados da Prova Brasil para as disciplinas de matemática e língua portuguesa como medida de produto e foi feita a construção de uma fronteira de eficiência através dos métodos DEA e FDH. Os resultados mostram que a distribuição da eficiência não é uniforme, sendo as regiões Norte e Nordeste menos eficientes que as demais, notadamente em relação ao Sul e ao Sudeste. Na análise dos determinantes da eficiência, os resultados indicam que número de professores com ensino superior e IDHM contribuem positivamente para maior eficiência, ao passo que o abandono escolar e a distorção idade-série impactam negativamente. Via regressão quantílica, evidencia-se que o efeito dessas variáveis é distinto em função dos quantis da distribuição da eficiência. Interpretações adicionais dos resultados são obtidos através do método de fronteira Order-α. O estudo sugere que, a partir de um determinado nível, não há evidência de que maior gasto público implique aumento da aprendizagem. Uma melhor aplicação dos recursos pode elevar a nota das provas sem aumento de gasto público. / This paper analyzes the e ciency of public spending on education in Brazilian municipalities for the year 2011. The results of the Prova Brazil for math and portuguese language were used as product measure and the construction of an e cient frontier was made through DEA and FDH methods. The results show that the distribution of e ciency is not uniform. The North and Northeast regions are more ine cient than others, especially with respect to South and Southeast. In the analysis of the determinants of e ciency, the results indicate that the number of teachers with higher education and IDHM contribute positively to greater e ciency, while school dropouts and age/grade distortion impact negatively. By quantile regression, it is evident that the effect of these variables is di erent depending on the quantile distribution e ciency. Additional interpretations of the results are obtained through the partial frontier approaches, with Order-α method. This study suggests that, from a certain level, there is no evidence that higher levels of public spending implies increased learning. A better use of resources can raise the test scores without increasing public spending.
307

Determinação do gasto energético basal medido por calorimetria indireta em pacientes com carcinoma epidermóide de esôfago / The objective of this study was to determine the Basal Energy Expenditure (BEE) of patients with squamous cell carcinoma (SCC) of the esophagus by indirect calorimetry (IC)

Becker, Camila Beltrame January 2012 (has links)
Objetivo: O objetivo do presente estudo foi determinar o Gasto Energético Basal (GEB) através da Calorimetria Indireta (CI) em pacientes com carcinoma epidermóide de esôfago (CEE). Métodos: Estudo transversal com 30 pacientes internados com diagnóstico de CEE submetidos à CI antes de iniciar a terapia oncológica. A avaliação nutricional foi realizada a partir de parâmetros antropométricos (Índice de Massa Corporal, Circunferência do Braço, Dobra Cutânea Triciptal, Circunferência Muscular do Braço e Percentual de Perda de Peso), parâmetros bioquímicos (albumina, transferrina e Proteína C Reativa) e bioimpedância tetrapolar. Além disso, foram determinados a capacidade pulmonar e o estadiamento clínico. A CI foi realizada depois de uma noite de jejum. Valores de p < 0,05 foram considerados estatisticamente significativos. Resultados: A média do GEB pela CI foi de 1.421,8 ± 348,2 kcal e pela Equação de Harris e Benedict (EHB) de 1.310,6 ± 215,1 kcal. A EHB subestimou o GEB comparado com a CI (p= 0,014). Foi encontrada diferença significativa no GEB entre os pacientes desnutridos (1.181,7 ± 278,1 kcal) e bem nutridos (1.509,1 ± 334,1 kcal) pelo IMC (p=0,020). Pelo %PP não foram encontradas diferenças significativas entre o GEB dos pacientes com PP significativa e não significativa (p=0,526). Entre os pacientes que apresentavam o percentual de massa magra abaixo do esperado, foi encontrada GEB de 1.408,9 ± 364,3 kcal, enquanto que os que tinham o percentual de massa magra adequado o GEB foi de 1.538,4 ± 97,5 kcal (p=0,550). Não houve associação entre o GEB pela CI e o estadiamento (p=0,255) e o Índice de Tiffeneau (p=0,946). Na associação entre os exames laboratoriais e o GEB pela CI, não foram encontradas associações significativas entre os que tinham alteração e os que não a tinham (p= 0,364, 0,309 e 0,780, respectivamente). Conclusões: O GEB de pacientes com CEE foi subestimado pela EHB sem fator injúria e superestimado pela EHB com fator injúria de 1,3 quando comparado ao GEB medido pela CI. / Expenditure (BEE) of patients with squamous cell carcinoma (SCC) of the esophagus by indirect calorimetry (IC). Methods: Cross-sectional study involving 30 patients admitted with a diagnosis of SCC who underwent IC before starting cancer therapy. Nutritional assessment was conducted using anthropometric parameters (body mass index, arm circumference, triceps skinfold thickness, arm muscle circumference and percentage weight loss), biochemical parameters (albumin, transferrin and Creactive protein) and tetrapolar bioimpedance analysis. Additionally, lung capacity and clinical staging were determined. IC was carried out after overnight fasting. P values <0.05 were considered statistically significant. Results: The mean of the BEE for IC and Harris-Benedict equation were 1421.8 ± 348.2 kcal/day and 1310.6 ± 215.1 kcal/day, respectively. The HBE underestimated the BEE when compared with IC (p=0.014). A significant difference was found in the BEE between malnourished (1181.7 ± 278.1 kcal/day) and well-nourished (1509.1 ± 334.1 kcal/day) patients by BMI (p=0.020). In terms of percentage weight loss, no significant difference was found in BEE between patients with significant or non-significant weight loss (p=0.526). BEE for patients presenting with a lower than expected lean body mass was 1408.9 ± 364.3 kcal/day, whereas for those with an adequate lean body mass it was 1538.4 ± 97.5 kcal/day (p=0.550). No association was found between BEE measured by IC and clinical staging (p=0.255) or the Tiffeneau Index (p=0.946). Additionally, when comparing laboratory examinations with BEE measured by IC, no significant association was found between those with and those without alterations (p=0.364, 0.309 and 0.780 respectively). Conclusion: When compared to BEE measured by IC of patients with SCC, it was found that the HBE without injury factor underestimated, whereas the HBE with an injury factor of 1.3 overestimated BEE.
308

The Effects of Climate, Psychological, and Physical Stressors on Human Remains Detection Canines

DeChant, Mallory 01 May 2018 (has links)
Ten canines were utilized in a repeated design to examine the effects of stress associated with work on activity expenditure, core body temperature, and salivary cortisol. However, only eight canines had valid data results due to the ninth canine having a metabolic syndrome that was not diagnosed. The tenth canine was removed from the study prior to initiation of the search scenario due to aggression. The objective was to observe the impact of stressors associated with work on activity expenditure, core body temperature, and salivary cortisol in human remains detection canines. Nine canines were randomly assigned to 1 of 3 simulated search sites which each had two repetitions 1A) RU (rubble area with two concealed partial cadavers); 1B) RU (open crop field with one concealed partial cadaver); 2A) WA (wooded area with two concealed partial cadavers elevated off the ground); 2B) WA (wooded area with two concealed partial cadavers); 3A) MC (mass casualty area with eight exposed full body cadavers); 3B) MC (mass casualty area with five buried full body cadavers). Canines searched for an average of 90 minutes at each site which was then followed by a 10 minute rotation period where canines randomly rotated to one of the other two sites. Upon completion of the third site, canines repeated the first site location. There was a 69 minute rest period between the second and third rotation. Canines were rotated through search sites such that one canine was actively working (AW), the next canine was waiting to work (WW) and was exposed to visual and auditory stimulation in preparation for work and the third canine in the rotation was not working (NW) and crated in the handler’s vehicle with no visual or auditory stimulation associated with work 100 feet from WW area. Total activity expenditure was not influenced by site (P = 0.89) which may indicate detection canines were efficient in expending energy during this study. This correlated with the walk activity expenditure by site as it did not differ based on site (P = 0.16). The canines expended a similar amount of walk energy at each site and this may demonstrate that canines spent more time searching and in scent of the cadaver(s). Conversely, run activity expenditure was influenced by site (P = 0.03), specifically RU site was greater than MC site. When further comparison of the RU repetitions was analyzed, the second repetition was greater than the first in run activity expenditure (P < 0.0001). Canines at the RU site during the second repetition had an easier ability to run compared to the first repetition because of the nature of the site. Total activity expenditure was influenced by rotation (P = 0.04) but was not influenced by rotation within site (P = 0.17). The first rotation was greater than the fourth rotation which may indicate a psychological stressor such as anticipation of the work and possible acclimation of the site. The fourth rotation was at the same location site as the first rotation and canines did not have the novelty of the site as a psychological stressor during the fourth rotation. Canines that did not have exposure to full body cadavers prior to this study did not have greater total activity expenditure (P = 0.46) at the MC site compared to canines that did have exposure to full body cadavers prior to the study. There was an effect of phase on core body temperature (P = 0.0003). However, 95.3% of canines had their core body temperature peaked in the NW phase directly after the AW phase. Which demonstrates that core body temperature continued to increase post exercise. There was also a plateau in the core body temperature for 18 minutes post exercise which could indicate peripheral vasodilation. Attenuation of core body temperature occurred 37 minutes after cessation of the AW phase. There was an effect of site (P < 0.0001), rotation (P < 0.0001), and rotation within site (P < 0.0001) on core body temperature. This may indicate that there was a boundary layer stimulus that acted as a psychological stressor. In addition, the second and third rotation were greater than the first and fourth rotation which is most likely due to the increase in humidity during the second rotation. Core body temperature was impacted by total activity expenditure (P < 0.0001) which is to be expected with increased exercise, core body temperature increases. Salivary cortisol was influenced by site (P = 0.003), specifically the WA site was greater than the MC and the RU site. The WA site may have had a stronger psychological stressor with the tree lines compared to the MC and the RU sites. Rotation within site did impact salivary cortisol (P < 0.0001). However, rotation alone did not influence salivary cortisol (P = 0.42). Core body temperature did not impact salivary cortisol (P = 0.18). Total activity expenditure did not affect salivary cortisol (P = 0.73). Salivary cortisol and age of canine did display a pattern (P = 0.003). Salivary cortisol and exposure to prior full body cadaver did not displayed a pattern (P = 0.78). Based on these results, some physical stressors such as site, rotation, and exercise impacted activity expenditure, core body temperature, and salivary cortisol. This thesis provides limited data dissemination on three physiological parameters that may be impacted on independent variables that are associated with search scenario work. More research is needed to confirm if these specific stressors observed impact activity expenditure, core body temperature, and salivary cortisol in human remains detection canines.
309

De la dépense fiscale au processus de rationalisation par le concept de "dépense fiscale" : expérience française et perception au Cameroun / Tax expenditure to rationalization process by the concept of "tax exepnditure" : French experience and perception in Cameroon

Zok à Moubeke, Yves 10 July 2014 (has links)
La dépense fiscale est un outil de politique publique qui permet au même titre que la dépense publique de financer les missions de service public. Elle apparaît donc d'abord comme la modalité et le procédé interventionniste par lequel l'État peut inciter à une action, une abstention ou favoriser la redistribution sociale. Cependant la dépense fiscale est aussi par sa finalité un outil libéral puisqu'il permet de renforcer l'autonomie individuelle en réduisant le montant de l'impôt dû et en augmentant le revenu disponible pour le contribuable. Plutôt que de prélever l'impôt par voie d'autorité pour financer les missions de service public, le procédé de la dépense fiscale intègre par une sorte de «new deal» fiscal le contribuable au financement des politiques publiques. Celui-ci ne paye donc plus par la contrainte un impôt auprès du trésor public, il peut désormais moduler son impôt et choisir les secteurs d'activité qu'il va financer. Par ailleurs, la dépense fiscale permet aussi de corriger les imperfections du marché dans une approche néolibérale, en allouant ou en orientant notamment les ressources vers les secteurs d'activité en manque. On parle alors de l'interventionnisme libéral pour illustrer à la fois le procédé d'interventionnisme public de la dépense fiscale et l'outil compatible avec l'idéologie néolibérale. Cependant, cette articulation de deux phénomènes ou doctrines économiques qui s’expriment d'abord par leur antagonisme n'est pas sans générer un certain nombre d'effets pervers. En effet, l'impôt s'exprime d'abord par ses attributs de puissance publique et se concilie difficilement avec une approche de compromis ou de concession. L'imbrication que tente d'opérer l'interventionnisme libéral engendre des effets pervers qui portent atteinte à la légitimité de l'institution fiscale. Le procédé de l'interventionnisme libéral contribue donc à ébranler l'ensemble des légitimités politiques, sociologiques et juridiques sur lesquelles repose l'institution fiscale. Cette dégénérescence devait inciter les pouvoirs publics à adopter des politiques de transformation ou de rationalisation de l'interventionnisme public par la dépense fiscale. Cependant, le concept de «tax expenditures» formulé pour la première fois par Stanley Surrey aux États-Unis à la fin des années 1960, et en 1979 dans le quatrième rapport du Conseil des impôts en France sous le vocable « dépense fiscale» a davantage été influencé par des considérations budgétaires et financières. Le concept de « tax expenditure » ou de «dépense fiscale» est alors porteur d'une logique de rationalisation qui reste cependant fortement connotée par la dimension budgétaire de l'interventionnisme public par la« dépense fiscale ». L'enjeu de la rationalisation semble donc limité en ce que la logique et le processus de rationalisation portés par le concept de «dépense fiscale» n'ont été que le corollaire d'un environnement budgétaire et financier complexe, plutôt que le fuit d'une réflexion sui generis sur les mérites ou les failles intrinsèques de la mobilisation de la dépense fiscale en tant qu'outil de politique publique. La rationalisation portée par le concept de «dépense fiscale» s'est donc trouvée limitée en ce qu'elle ne permet de rétablir la légitimité de l'institution fiscale ébranlée que de façon imparfaite et incidente. L'essentiel de notre étude portera sur le cas français, et des projections dans un pays en voie de développement comme le Cameroun se feront lorsque les problématiques auront pu se poser de façon différente. / Tax expenditure is a policy tool allowing funding public service missions, as well as public spending. Therefore, it firstly appears as the modality and the interventionist process by which the State can encourage action, forbearance or promote social redistribution. However, from its purpose, tax expenditure is also a liberal tool, as it strengthens individual autonomy by reducing the due tax amount and increasing available income for the taxpayer. Rather than raise taxes by authority to fund public service missions, the tax expenditure process includes the taxpayer in a sort of "new deal". Then, he is no more compelled to pay more taxes to public treasury, now he can adjust his tax and select business sectors he will finance. Moreover, the tax expenditure helps correct market imperfections in a neoliberal approach, by allocating or directing resources to lacking sectors. This is called liberal interventionism, illustrating both the public intervention process of tax expenditure, and tool compatible with the neoliberal ideology. However, this articulation of two phenomena or economic doctrines, that are primarily expressed by their antagonism, generate some perverse effects. Indeed, tax is first expressed by its attributes of public authority, and is difficult to reconcile with a compromising or concession approach. Nesting liberal interventionism tries to operate creates perverse effects undermining the legitimacy of the tax institution. Therefore, the liberal interventionism process contributes to undermine ail political, sociological and legal legitimacy on which tax institution is based. This degeneration should have encouraged governments to adopt processing or rationalization first time by Stanley Surrey in the United States in the late 1960s, and in 1979 inside the fourth report of the Tax Council in France was mainly influenced by budgetary and financial considerations. The concept of "tax expenditure" is then carrying a logical rationalization, remaining, however, strongly connoted by the budgetary dimension of public intervention by the tax expenditure. The issue of rationalization seems limited in that logic and rationalization process driven by the concept of "tax expenditure" are only the consequence of a complex fiscal and financial environment, rather than the result of a sui generis thought on intrinsic merits or flaws of the tax expenditure mobilization, as a public policy tool. Rationalization driven by the "tax expenditure" concept has therefore been limited as it restores imperfectly and incidentally fiscal institution legitimacy. Most of our study will focus on the French case, and there will be projections in a developing country like Cameroon when issues problems have arisen in different ways.
310

Análise da eficiência do gasto público em educação para os municípios brasileiros

Lopes, Matheus Costa Monteiro January 2016 (has links)
Este artigo analisa a eficiência do gasto público em educação nos municípios brasileiros para o ano de 2011. Utilizaram-se os resultados da Prova Brasil para as disciplinas de matemática e língua portuguesa como medida de produto e foi feita a construção de uma fronteira de eficiência através dos métodos DEA e FDH. Os resultados mostram que a distribuição da eficiência não é uniforme, sendo as regiões Norte e Nordeste menos eficientes que as demais, notadamente em relação ao Sul e ao Sudeste. Na análise dos determinantes da eficiência, os resultados indicam que número de professores com ensino superior e IDHM contribuem positivamente para maior eficiência, ao passo que o abandono escolar e a distorção idade-série impactam negativamente. Via regressão quantílica, evidencia-se que o efeito dessas variáveis é distinto em função dos quantis da distribuição da eficiência. Interpretações adicionais dos resultados são obtidos através do método de fronteira Order-α. O estudo sugere que, a partir de um determinado nível, não há evidência de que maior gasto público implique aumento da aprendizagem. Uma melhor aplicação dos recursos pode elevar a nota das provas sem aumento de gasto público. / This paper analyzes the e ciency of public spending on education in Brazilian municipalities for the year 2011. The results of the Prova Brazil for math and portuguese language were used as product measure and the construction of an e cient frontier was made through DEA and FDH methods. The results show that the distribution of e ciency is not uniform. The North and Northeast regions are more ine cient than others, especially with respect to South and Southeast. In the analysis of the determinants of e ciency, the results indicate that the number of teachers with higher education and IDHM contribute positively to greater e ciency, while school dropouts and age/grade distortion impact negatively. By quantile regression, it is evident that the effect of these variables is di erent depending on the quantile distribution e ciency. Additional interpretations of the results are obtained through the partial frontier approaches, with Order-α method. This study suggests that, from a certain level, there is no evidence that higher levels of public spending implies increased learning. A better use of resources can raise the test scores without increasing public spending.

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