p. 1 - 78 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-01-24T17:11:50Z No. of bitstreams: 1 111.pdf: 988030 bytes, checksum: ab68a52b6c51080c2a8b20faa31a0e4f (MD5) / Made available in DSpace on 2013-01-24T17:11:50Z (GMT). No. of bitstreams: 1 111.pdf: 988030 bytes, checksum: ab68a52b6c51080c2a8b20faa31a0e4f (MD5) Previous issue date: 2008 / A busca por alternativas que reduzam custos e otimizem os serviços prestados à sociedade pelos órgãos públicos tem sido o grande desafio dos estudiosos e administradores da área pública no Brasil.. Nesse contexto, o presente trabalho objetiva analisar como o sistema de gestão de custos, implantado no Laboratório Central de Saúde Pública – LACEN, interferiu no Planejamento Estratégico da organização. O método do estudo de caso retrospectivo, de abordagem qualitativa e exploratória, foi aplicado na organização com levantamento de bibliografia pertinente ao assunto, e mediante aplicação de questionários e entrevistas com os gestores da Instituição. Os dados coletados evidenciaram a importância de se apurar custos para melhorar a eficácia e eficiência dos resultados das ações do LACEN, apesar desta Instituição não fazer uso desta importante ferramenta de auxílio para tomada de decisões. A partir desse diagnóstico o LACEN poderá adotar medidas que incentivem a utilização do sistema de gestão de custos, por parte de todos os gestores da casa, como suporte para decisões gerenciais bem como na programação de suas ações e metas no Planejamento Estratégico da Unidade. / Salvador

O bem-estar social depende das decisões tomadas pelos gestores públicos. O direito de voto deve ser exercido com a maior racionalidade possível, de tal forma que o interesse coletivo se sobressaia sobre o privado. Para tanto, a sociedade deve absorver a maior quantidade de informação, propiciando não apenas a fiscalização da administração como também a participação na escolha pública. O Índice de Qualidade do Gasto Público representa um método capaz de auxiliar na tomada de decisão. Reflete o retorno social, em termos de indicadores, das despesas per capita realizadas, permitindo estabelecer uma hierarquia das microrregiões e definir referenciais de qualidade do gasto público. Aplicando o referido método para as microrregiões do Estado do Rio Grande do Sul, funções Educação e Cultura, Habitação e Urbanismo e Saúde e Saneamento, observa-se a presença de deseconomias de escala, ou seja, o aumento da despesa não gera um retorno proporcional em termos de indicadores sociais, revelando ineficiência na alocação dos recursos públicos. / Social well-being depends on the decisions taken by government administrators. The right to vote should be exercised with the greatest rationality possible, in such as way that public interest outweighs private interests. In order to do so, society must absorb the greatest amount of information, empowering not only the assessment of administration but also participation in government choice. The Government Spending Quality Index represents a method capable of assisting the decision making process. It reflects social return, in terms of indicators, of per capita executed expenses, allowing a hierarchy of micro-regions to be established and references in quality government spending to be defined. Applying the aforementioned method in the micro-regions of the State of Rio Grande do Sul, Education and Culture, Habitation and Urbanism, and Health and Sanitation functions, one notes the presence of diseconomies of scale, that is, the increase in spending does not generate a proportional return in terms of social indicators, revealing inefficiency in the allocation of government recourses.

O bem-estar social depende das decisões tomadas pelos gestores públicos. O direito de voto deve ser exercido com a maior racionalidade possível, de tal forma que o interesse coletivo se sobressaia sobre o privado. Para tanto, a sociedade deve absorver a maior quantidade de informação, propiciando não apenas a fiscalização da administração como também a participação na escolha pública. O Índice de Qualidade do Gasto Público representa um método capaz de auxiliar na tomada de decisão. Reflete o retorno social, em termos de indicadores, das despesas per capita realizadas, permitindo estabelecer uma hierarquia das microrregiões e definir referenciais de qualidade do gasto público. Aplicando o referido método para as microrregiões do Estado do Rio Grande do Sul, funções Educação e Cultura, Habitação e Urbanismo e Saúde e Saneamento, observa-se a presença de deseconomias de escala, ou seja, o aumento da despesa não gera um retorno proporcional em termos de indicadores sociais, revelando ineficiência na alocação dos recursos públicos. / Social well-being depends on the decisions taken by government administrators. The right to vote should be exercised with the greatest rationality possible, in such as way that public interest outweighs private interests. In order to do so, society must absorb the greatest amount of information, empowering not only the assessment of administration but also participation in government choice. The Government Spending Quality Index represents a method capable of assisting the decision making process. It reflects social return, in terms of indicators, of per capita executed expenses, allowing a hierarchy of micro-regions to be established and references in quality government spending to be defined. Applying the aforementioned method in the micro-regions of the State of Rio Grande do Sul, Education and Culture, Habitation and Urbanism, and Health and Sanitation functions, one notes the presence of diseconomies of scale, that is, the increase in spending does not generate a proportional return in terms of social indicators, revealing inefficiency in the allocation of government recourses.

En este estudio se analizó la eficiencia del gasto local en 1686 municipalidades del país para elaño 2003, mediante la interpretación de las actividades públicas locales como un proceso de producción que transforma inputs en outputs (Bradford et al. 1969 y Fisher 1996). Se establecieron para ello diversas fronteras de producción, construidas a partir de los mejores resultados dentro de grupos de municipalidades y luego se estimó la eficiencia relativa como la distancia a dichas fronteras. Se utilizaron cinco metodologías para la estimación de las fronteras de producción: (i) 3 no paramétricas (Free Disposal Hull, FDH, y Data Envelopment Analysis, DEA-CRS yDEA-VRS) y (ii) dos paramétricas (una determinística y otra estocástica), las cuales se estimaron a través de las diez categorías de municipalidades (cuatro provinciales y seis distritales) definidas mediante una metodología de conglomerados. Finalmente, a partir del empleo de modelos de regresión de tipo TOBIT, se analizaron los determinantes fiscales, socioeconómicos y demográficos de los niveles de eficiencia encontrados. Los resultados obtenidos son diversos y varían según la categoría del municipio analizado; a pesar que fue posible identificar algunas buenas prácticas municipales, los resultados a nivel nacional son preocupantes puesto que indican que se podría alcanzar la misma provisión de bienes y servicios municipales con 57,6% menos recursos. Entre los principales determinantes de este gasto ineficiente se encontraron las transferencias de los recursos del FONCOMUN y del canon, sobre todo a nivel distrital, mientras que uno de los factores que permitió una provisión más eficiente de los servicios públicos locales fue la participación ciudadana, aproximada por la presencia de los Consejos de Coordinación Local. En el marco de la promulgación del Decreto Supremo 068-2006-PCM, en octubre de 2006, por el cual se establece la culminación de las transferencias de competencias y funciones inicialmente programadas para el período 2006-2010, hacia fines del año 2007, los resultados obtenidos resaltan la necesidad de concentrar mayores esfuerzos para mejorar la eficiencia del gasto a nivel local.---In this study we analyzed the efficiency of the spending of 1686 Peruvian municipalities for the year 2003 through the evaluation to the municipal public activities as a process of production which transforms inputs in outputs (Bradford et al. 1969 and Fisher 1996). In doing so, we established several «best-practice» production frontiers in order to estimate the extent of municipal spending that seems to be wasted relative to that frontier. Five methodologies for the production frontier estimations were used (i) three non parametric: (i) Free Disposal Hull (FDH) and Data Envelopment Analysis (DEA-CRS and DEA-VRS) and (ii) two parametric: one deterministic and the other stochastic, which were estimated through ten categories of municipalities (four groups of provincial and six of district municipalities) defined through a cluster methodology. Finally, using TOBIT regression models, we analyzed the fiscal, socioeconomics and demographic determinants of the efficiency levels. We found different levels of efficiency and although we identified some good practices, the result at the national level is matter of concern because the same results could have been obtained with 57.6% less resources. Among the main determinants of this inefficiency spending the FONCOMUN and canon transfers were found, mainly at the district municipal level. One of the factors that allowed for a more efficient provision of local services was the civil participation, represented in the study by the Local Coordination Council. The results of the study show that there is a need to make more efforts to improve the local government spending. Even more so, after the promulgation of the Supreme Decree 068-2006-PCM in October 2006, by virtue of which the culmination of the competences and function transfers process, initially programmed for 2006-2010, brought forward to the end of 2007.

La loi organique n° 2001-692 du 1er août 2001 relative aux lois de finances (LOLF) a profondément transformé l’architecture budgétaire et comptable de l’Etat. A travers ce dispositif juridique, la France a amorcé un processus de modernisation de ses finances publiques consacrant une nouvelle conception de la gestion budgétaire et comptable de l’État inspirée des techniques de gestion de l’entreprise privée. Le décret 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique est venu confirmer une reforme comptable qui s’inscrit dans la démarche d’ensemble des finances publiques de l’État français. Cette reforme budgétaire et comptable conçue comme un préalable à la reforme de l’État vise essentiellement l’amélioration de l’efficacité de la dépense publique. Désormais, à la logique de moyens se substitue une gestion axée sur les résultats et la performance à même de mesurer l’efficacité de toute dépense publique en fonction d’objectifs fixés à priori / The Constitutional bylaw n° 2001-692 of 1st August, 2001 on budgets acts (LOLF) has deeply transformed the State’s budgetary and accounting structure. Through this legal device, France has begun a process of modernization of its public finances dedicating a new conception of the State’s budgetary and accounting management inspired by techniques of the private enterprise. Decree n ° 2012-1246 of 7th November, 2012 on the public budget and accounting management confirmed the accounting reform which is part of the global approach of public finances of French State. From now on, the new conception of budgetary management leans on a budgeting centered on the performance, dedicating a transition from logic of means to logic of results in the public spending. In parallel to that, Parliament sees itself confided an important place and role. Its power in the budgetary subject was strengthened.This budgetary and accounting reform conceived as prerequisite to the State’s reform, to essentially aim the improvement effectiveness of the public spending. From now on, logic of means is substituted by a management centered on the results and performance, able to measure the effectiveness of any public spending, according to objectives fixed in priori

This thesis deals with leasing as one of the methods of making investments. You can find in it the conditions for inclusion rent in tax expenses and accounting method for the lessor and the tenant. Of course there is mentioned the development of leasing, not only for tax purposes. The last part of the thesis is devoted to compare leasing with other forms of acquisition of investments, which is related to the practical example.

Cars are tightly connected with daily duties of enterprisers. The goal of this Theses is to clarify legal, tax and accounting environment, focusing on cars, where enterprisers are working in and its borders that should not be crossed. Theoretical situations, that can anytime happen when using cars in business, are shown on practical examples.

The mutual fund industry in Sweden has grown rapidly over the past years. Research has been made on the topic for over 50 years, however there are still uncertainties about the determinants of fund performance. The purpose of this study was to examine what determines the risk-adjusted performance of mutual equity funds available to Swedish investors.  A side-purpose was included to examine to what extent the Efficient Market Hypothesis holds in Sweden. A simple random sample was conducted where 500 equity funds were included. From Refinitiv/Thomson Reuters Eikon Datastream fund characteristics were downloaded. To find the abnormal return of mutual equity funds, a hybrid Fama-French Carhart factor model was used which includes both domestic Swedish factors and global factors. The model was used to calculate the yearly risk-adjusted performance for each fund using 12 months return. This was denominated Alpha which was used as the dependent variable in the regression models. Further, to determine the characteristics which affect risk-adjusted performance two multiple regression models with six independent variables and three control variables are constructed. Further, a one sample t-test was conducted to test the market efficiency for mutual funds available to Swedish investors. Eight statistical hypotheses were created and tested in which two found a significant result which were that alpha differs from zero and Total Expense Ratio determines the risk-adjusted performance.   To conclude, findings showed only the character Total Expense Ratio determines risk-adjusted performance of mutual equity funds available to Swedish investors. In conclusion the control variables year, geographical focus and currency affect the fund performance. The study is an interesting aspect for Swedish investors and fund managers since the study implies deeper knowledge about the mutual fund industry in Sweden and therefore should be concerned by the variable TER to earn abnormal returns. Further, the study contributes with a theoretical discussion in line with the results concerning Efficient Market Hypothesis, the Diversification Effect and Modern Portfolio Theory. Conclusions are drawn based on our result that the Efficient Market Hypothesis does hold in the Swedish fund market. Although only one character determines the risk-adjusted performance and average investor should choose funds that follow the market, based on the skill level of average investors.

The diploma thesis deals with the construction of Housing Houses in Hodonín. The diploma thesis describes development of Czech development, development phase, feasibility study, construction of the project and appraisal of apartments for sale and commercial premises for rent. In addition a database for market segmentation in Hodonín was created and for subsequent evaluation and evaluation of the effectiveness of the whole development project. Here are some parts of the feasibility study.

The master thesis is focused on the issue of taxation of wages and employee benefits for large entities. The theoretical part of the thesis describes the basic concepts of monetary and non-monetary remuneration regarded to their impact on income tax, considering to employees and employers. The analytical and proposal part of the thesis contain an analysis of less-used employee benefits and forms of remuneration and the impact on the financial situation of both involved parties.