Esta dissertação visou analisar se a observância dos mecanismos estabelecidos pela Lei de Responsabilidade Fiscal consagrados no princípio da gestão fiscal responsável principalmente relativos a dois dos seus pilares: o equilíbrio das contas públicas e a obediência aos limites e condições por ela estabelecidas foi eficiente para também promover a responsabilidade social, de forma a cumprir as garantias constitucionais de acesso à educação e saúde públicas de qualidade, além da geração de emprego e renda aos seus cidadãos, na Região Metropolitana do Vale do Paraíba e Litoral Norte (RMVPLN), abrangendo os anos de 2005/2008 e 2009/2012; dois ciclos políticos, portanto. Para tanto, se verificou o comportamento de oito fundamentos da gestão fiscal dos municípios: capacidade de arrecadação das receitas próprias, execução orçamentária, endividamento de longo prazo, endividamento de curto prazo, liquidez, despesa com pessoal e grau de investimento. Criou-se, então, uma matriz de risco que verificou o comportamento destes fundamentos nos últimos anos de mandato dos gestores municipais (2008 e 2012). Para aferir os desempenhos sociais, este trabalho utilizou os indicadores de Desenvolvimento Municipal disponibilizados pela Federação das Indústrias do Estado do Rio de Janeiro (FIRJAN). A partir da combinação destes dois resultados, os 39 municípios da RMVPLN foram distribuídos em cinco classes que compuseram o Índice de Desempenhos Fiscal e Social Agregados (IDFSA), e analisada a sua evolução nos mesmos anos de referência: 2008 e 2012. O método de pesquisa utilizado foi analítico, quanto à abordagem, e quali-quantitativo em relação ao seu objetivo. Os resultados obtidos evidenciaram ser realmente necessário cumprir as regras estabelecidas pela Lei de Responsabilidade Fiscal, até como instrumento que viabilizará a disponibilidade de recursos necessários não só para a manutenção das políticas públicas existentes, mas também para a expansão ou a implementação de novos programas sociais. Entretanto, não são bastantes em si mesmos, de forma que alguns dos municípios analisados, mesmo obtendo o mais elevado grau de desempenho fiscal, não tiveram bons resultados sociais. Assim, a Lei de Responsabilidade Fiscal teve um importante papel nas circunstâncias em que foi editada. Entretanto, decorridos mais de quinze anos de sua edição, é imprescindível se fazer a sua revisão para nela integrar uma outra diretriz: a da responsabilidade social. / This work aimed to analyze the observance of strict mechanisms established by the Fiscal Responsibility Act enshrined the principle of fiscal management responsible - mainly related to two of its pillars: the balance of public accounts and obedience to the limits and conditions established by it - was effective also to promote social responsibility in order to comply with the constitutional guarantees of access to education and public health quality, and the generation of employment and income to its citizens, the metropolitan area of the Paraiba and the North Coast Valley (RMVPLN) covering the years 2005/2008 and 2009/2012; two political cycles so. To this end, he found the behavior of eight grounds of fiscal management of municipalities: storage capacity of its own revenues, budget execution, long-term debt, short-term debt, liquidity, personnel expenditures and investment grade. Was created, then a risk matrix that investigated the behavior of these fundamentals in recent years mandate of municipal managers (2008 and 2012). To measure the social performance, this study used the Municipal Development of indicators provided by the Federation of Industries of the State of Rio de Janeiro (FIRJAN). From the combination of these two index, the 39 municipalities of RMVPLN were divided into five classes that composed the Fiscal Performance Index and Social Aggregates (IDFSA), and analyzed its development in the same reference years: 2008 and 2012. The research method used was analytical, as the approach, and qualitative and quantitative in relation to your goal. The results indicate that it is really necessary to comply with rules established by the Fiscal Responsibility Law, even as a tool to enable the availability of necessary resources not only for the maintenance of existing public policies, but also for expansion or implementation of new social programs. However, they are not enough in themselves, so that some of the municipalities analyzed, even getting the highest degree of fiscal performance, did not have satisfactory social outcomes. Thus, the Fiscal Responsibility Act played an important role in the circumstances in which it was edited. However, after more than fifteen years of its issue, it is essential to do your review to integrate it another guideline: the social responsibility.

Using Bean and Metzner's conceptual framework related to non-traditional student attrition, the responsible use of Federal Pell Grants was studied by examining the retention and academic performance of college-credit seeking students in a public college in Florida that predominantly offered two year degree programs. Also analyzed were differences between Pell Grant recipients and non-recipients among various demographic categories. Chi-square tests of independence indicated that statistical significance existed between Pell Grant recipients and non-recipients in retention rates from fall to spring terms, as well as in the demographic variables of academic performance, gender, ethnicity, age group, residency, and credit hours achieved. Only the variable of ethnicity showed a medium practical effect size, with all the other variables indicating a small to no practical effect size.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-12-04T11:06:36Z No. of bitstreams: 1 Luiz Felipe Menezes Tronquini_.pdf: 3106505 bytes, checksum: f78ef637415f6d4dd3651a111ba1599d (MD5) / Made available in DSpace on 2018-12-04T11:06:37Z (GMT). No. of bitstreams: 1 Luiz Felipe Menezes Tronquini_.pdf: 3106505 bytes, checksum: f78ef637415f6d4dd3651a111ba1599d (MD5) Previous issue date: 2018-08-21 / Nenhuma / A Dissertação almeja compreender em que medida o modelo jurídico-administrativo da Lei de Responsabilidade Fiscal previsto para a transparência da concessão de incentivos tributários que acarreta renúncia de receita tributária é condição de possibilidade para a concretização do direito à boa administração pública no âmbito municipal. Valendo-se do procedimento bibliográfico-documental, em uma abordagem fenomenológica-hermenêutica, tem como ponto de partida o desvelamento histórico da tradição dos institutos do incentivo tributário e da renúncia de receita tributária para a construção de um horizonte de sentido constitucionalmente adequado e que ressalte a necessidade do controle da sua concessão para além dos limites fiscais. Também, explicita que a gestão fiscal responsável é um dever jusconstitucional estatal para a boa administração e que atua na legitimação da renúncia de receita tributária. Forte nesses pressupostos e da noção de cibertransparência, realiza pesquisa empírica através de consulta aos Portais da Transparência dos dez Municípios com maior Produto Interno Bruto (PIB) do Estado do Rio Grande do Sul do ano de 2014, para verificar a sua demonstração. Constata a ausência da disponibilização de qualquer demonstrativo sobre a sua prática (ou não) por essas municipalidades e conclui pela sua opacidade, na contramão do modelo estatuído pela Constituição da República de 1988, Lei de Responsabilidade Fiscal e Lei de Acesso à Informação. Em consequência, as hipóteses vislumbradas como resolutivas do problema proposto não se realizaram quando verificadas empiricamente. Visando ao exercício da boa administração pública, sugere um rol de dados que podem ser divulgados pelas Fazendas Públicas em seus portais da transparência, de forma universal e compreensível, para que seja revertido o cenário encontrado e potencializada a informação pública em rede, fazendo acontecer o controle social e institucional da renúncia de receita tributária de acordo com o propósito constitucional. / This Master's dissertation aims at understanding the extent to which the legal-administrative model of the Brazilian Fiscal Responsibility Law, provided for transparency in the provision of tax benefits that entails tax expenditure, is a condition of possibility for the right to good public administration in the municipal scope. Using a bibliographic-documentary procedure, in a phenomenological-hermeneutic approach, it has as its starting point the historical unveiling of the tradition of tax benefits and tax expenditure institutes to the construction of a horizon of sense that is constitutionally adequate and that emphasizes the need to control its concession beyond the fiscal limits. It also clarifies that the responsible fiscal management is a state’s constitutional duty to the good administration and that it acts in the legitimation of tax expenditure. Based on these assumptions as well as on the notion of cyber transparency, an empirical research was conducted by consulting the Transparency Portals of the ten Municipalities with the highest Gross Domestic Product (GDP) in the Brazilian State of Rio Grande do Sul in 2014 to verify its demonstration. It notes the absence of the availability of any statement on its realization (or not) by these municipalities and concludes by its opacity, contrary to the model established by Brazil’s Constitution of Republic of 1988, Fiscal Responsibility Law and Access to Information Law. Consequently, the hypotheses envisaged as solving the proposed problem were not realized when empirically verified. Aiming the exercise of good public administration, it suggests a list of data that can be disseminated by the state in its Transparency Portals, in a universal and understandable way, in order to reverse the scenario found in these Portals and to enhance public information online, making the social and institutional control of tax expenditure happen according to the constitutional purpose.

Submitted by Flávio Passos (flaviocpassos@gmail.com) on 2018-02-28T13:27:41Z No. of bitstreams: 1 final dissertação MAP 2016 FLÁVIO PASSOS PDF.pdf: 2371039 bytes, checksum: 6834dde74683532bc279c6b484b29bf4 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2018-03-02T19:00:37Z (GMT) No. of bitstreams: 1 final dissertação MAP 2016 FLÁVIO PASSOS PDF.pdf: 2371039 bytes, checksum: 6834dde74683532bc279c6b484b29bf4 (MD5) / Made available in DSpace on 2018-03-12T18:05:31Z (GMT). No. of bitstreams: 1 final dissertação MAP 2016 FLÁVIO PASSOS PDF.pdf: 2371039 bytes, checksum: 6834dde74683532bc279c6b484b29bf4 (MD5) Previous issue date: 2017-11-28 / Objetivo - Este estudo apresenta de que forma indicadores fiscais estabelecidos na Lei de Responsabilidade Fiscal (LRF) expressaram a deterioração das finanças públicas do Estado do Rio de Janeiro (ERJ) no período temporal compreendido entre 2006 e 2016, que culminou no reconhecimento do estado de calamidade pública na administração financeira. Metodologia – O estudo de caso foi conduzido inicialmente com a coleta de evidências documentais de duas fontes (demonstrativos fiscais do ERJ e relatórios do Tribunal de Contas - TCE/RJ) e uma coleta de evidências sob a forma de entrevistas semiestruturadas com especialistas em finanças e gestão pública em atividade no ERJ. Foram analisadas as evoluções dos indicadores fiscais por meio de gráficos e tabelas produzidos, e as evidências desta análise foram confrontadas com a análise técnica dos indicadores apresentadas nos Relatórios de Apreciação de Contas de Governo - RACG produzidos pelo TCE/RJ). Como forma de compreender a relação entre o contexto do fenômeno e a expressão dos indicadores, foram colhidas as impressões de especialistas no tema que estiveram em atividade no setor público no período do estudo. A triangulação de evidências proposta conduziu o estudo rumo ao objetivo definido. Resultados – O estudo apontou que, diferentemente do conceito de calamidade (que pressupõe imprevisibilidade), a deterioração das finanças públicas do ERJ ocorreu como consequência da intensificação do endividamento público principalmente a partir de 2012, sem o correspondente crescimento da capacidade de gerar receitas. A expressão do desequilíbrio fiscal por indicadores que, em tese, são instrumentos de monitoramento da gestão financeira e orçamentária do ERJ mostra que era possível identificar a proximidade da crise financeira e agir tempestivamente para mitigar seus efeitos. O estudo indica ainda o fortalecimento do controle social como impulsionador da gestão fiscal responsável. Limitações – A principal limitação da pesquisa é a incerteza quanto à fidedignidade dos dados dos indicadores fiscais publicados pelo ERJ. Contribuições Práticas – O estudo mostra a importância do monitoramento preventivo da gestão fiscal, que é de suma importância para unidades da Federação que, como o ERJ vem apresentando sinais de endividamento crônico. Contribuições sociais – Este estudo apresenta à sociedade fluminense, titular do poder estatal, os caminhos e decisões de seus representantes que levaram à chamada “calamidade na administração financeira no ERJ”. Palavras-chave: Lei de Responsabilidade Fiscal, LRF, indicadores fiscais, finanças públicas, gestão fiscal estadual, ERJ, dívida do ERJ. Categoria do artigo: Dissertação de Mestrado/Artigo Original / Objective - This study presents how fiscal indicators expressed the deterioration of the public finances of the State of Rio de Janeiro (ERJ) from 2006 to 2016, which culminated in the recognition of the state of calamity financial management. Methodology - The case study was initially conducted with the collection of documentary evidence from two sources (ERJ fiscal statements and Court of Audit reports - TCE / RJ) and a collection of evidence in the form of semi-structured interviews with finance and management in the ERJ. The evolution of the fiscal indicators were analyzed through graphs and tables produced, and the evidence of this analysis was compared with the technical analysis of the indicators presented in the Government Accounts Appraisal Reports - RACG (produced by the TCE / RJ). As a way of understanding the relationship between the context of the phenomenon and the expression of the indicators, the impressions of specialists in the subject who were active in the public sector during the study period were collected. The proposed triangulation of evidence led the study towards the defined objective. Results - The study pointed out that, unlike the concept of calamity (which presupposes unpredictability), the deterioration of the public finances of the ERJ occurred as a consequence of the intensification of public indebtedness mainly from 2012, without corresponding growth in the capacity to generate revenues. The expression of the fiscal imbalance by indicators that, in theory, are instruments of monitoring the financial and budgetary management of the ERJ shows that it was possible to identify the proximity of the financial crisis and act in a timely manner to mitigate its effects. The study also indicates the strengthening of social control as a driver of responsible fiscal management. Limitations - The main limitation of the research is the uncertainty as to the reliability of the fiscal indicators data published by the ERJ. Practical Contributions - The study shows the importance of preventive monitoring of fiscal management, which is of paramount importance for the Federation units that, as the ERJ has shown signs of chronic indebtedness. Social contributions - This study presents to the society of Rio de Janeiro, holder of state power, the paths and decisions of its representatives that led to the so-called "calamity in financial administration in the ERJ". Article category: Master's Dissertation / Original Article

L’objectif de cette thèse est de mieux appréhender les déterminants du risque souverain et de la soutenabilité budgétaire des pays émergents, afin d’identifier les éléments qui permettraient à ces pays de se protéger d’un tel risque. Nous mettons en place des outils économétriques et théoriques adaptés aux particularités de ces pays. Ces derniers sont ensuite déclinés pour tenter d’anticiper les épisodes de défaut souverain sévère via un modèle à changement de régime de type "early warning", pour effectuer des simulations stochastiques de ratio de dette souveraine à moyen-terme et évaluer les effets de politiques budgétaires définies à cet horizon et enfin, pour caractériser la distribution du ratio de dette externe de ces pays. Cette thèse entend ainsi identifier les pays qui semblent les plus exposés au risque souverain et définir des recommandations de politique économique qui prennent en compte l’hétérogénéité au sein du «bloc» des pays émergents et au cours du temps. / The objective of this thesis is to obtain a better understanding of the determinants of sovereign default and medium-term sustainability inemerging market countries, so as to define ways through which they may protect themselves from these sovereign risks. We provide econometric tools and a theoretical model that are adapted to these countries’ specific features. This aims to anticipate severe sovereign default episodes through a regime switching early-warning type model, to assess medium-term public debt prospects and the impact of defined fiscal policies through stochastic debt simulations and to characterize the distribution of the external debt ratio of emerging market countries. It eventually enables to identify the countries that are the most exposed to sovereign risk and to draw up a set of policy recommendations, allowing for a differentiation within this heterogeneous block of countries and through time.

This dissertation analyses the idea that parliament controls public money in parliamentary constitutional systems of government. That analysis proceeds through an historical and contemporary examination of the way legal practices distribute authority over public money between different institutions of government. The legislative and judicial practices concerning taxation, public expenditure, sovereign borrowing, and the government financing activities of central banks are selected for close attention. The contemporary analysis focuses on the design and operation of those legal practices in the United Kingdom and the Commonwealth of Australia, in the context of the boom-bust-recovery economic conditions experienced between 2005 and 2016. The dissertation's ultimate claims are explanatory: that "parliamentary control" is a poor explanation of the distribution of financial authority in parliamentary systems of government and should be jettisoned in favour of an idea of "parliamentary ratification". An empirically engaged methodology is adopted throughout the dissertation and (historical and contemporary) public sector financial data enrich the legal analysis. The dissertation acknowledges the impact of, but remains agnostic between, different economic and political perspectives on fiscal discipline and public financial administration. The dissertation makes a number of original contributions. It provides a detailed examination of the historical development, legal operation and constitutional significance of annual appropriation legislation, and the legal regimes governing sovereign borrowing and monetary finance. It also analyses the way that law interacts with government behaviour in situations of economic emergencies (focusing on the Bank of England's public financing activities since 2008), and the institutional and doctrinal obstacles facing judicial involvement in disputes concerning public finance (focusing on the Australian judiciary's recent engagements with public expenditure legislation).