Made available in DSpace on 2014-12-17T14:34:38Z (GMT). No. of bitstreams: 1 WilliamGS.pdf: 1108218 bytes, checksum: 6b7785740714d1c8c6344aa3f011e0dc (MD5) Previous issue date: 2009-11-30 / The object of the present dissertation is to analyze the behavior of the public finances of the districts of the state of Rio Grande do Norte (RN), taking as reference a period fundamentally previous to the implementation of the Fiscal Responsibility Law LRF, comparatively to the first years, immediately after the advent of the mentioned institutional milestone. The central hypothesis of this study proposes that, from the institutions' viewpoint, the LRF sets securely consistent rules, in the orchestration of the behavior of the municipal revenues and expenses. These regulations, on the other hand, might be effective and reach the districts of the RN indiscriminately, apart from stabilizing tendencies and which are sustainable in the long run. In spite of this, the indicators calculated reveal that the districts researched show, during all the period under analysis, a diminished capacity of self-tax collection , and consequently, a high participation of the intergovernmental transfers in the composition of the current revenues. This behavior indicates that the goal of strengthening the municipal public finances, forecast in the LRF, tends to be only partially accomplished, due to the fiscal decentralism. The analysis and interpretation of the data are conducted from the literature of institutionalist orientation and in descriptive statistical tools applied to the municipal strata of the state of Rio Grande do Norte. Further on, it's used the econometrical method Pooled OLS, which demands the elimination of the municipal strata in order to allow the use of the model, in the attempt to strengthen and/or ratify the results of the research. Finally, the evidence reached in the dissertation show that the LRF brings better conditions to the potiguar municipal public finances, predominantly to the economically stronger districts; whereas the less dynamic municipal entities show rather divergent evidence, that is, their economies seem to be more oriented to a more pronounced state participation; therefore, it generates in the state of RN a certain antithesis in the results reached in the dissertation / O objetivo da presente disserta??o ? analisar o comportamento das finan?as p?blicas dos munic?pios do Rio Grande do Norte (RN), tomando como refer?ncia um per?odo fundamentalmente anterior ? implementa??o da Lei de Responsabilidade Fiscal LRF, comparativamente aos primeiros anos, imediatamente posteriores ao advento do referido marco institucional. A hip?tese central deste estudo prop?e que, do ponto de vista das institui??es, a LRF estabelece regras seguramente consistentes, na orquestra??o do comportamento das receitas e despesas municipais. Essas regulamenta??es, por sua vez, podem vir a ser efetivas e alcan?arem os munic?pios do RN indiscriminadamente; al?m de tend?ncias estabilizadoras e que s?o sustent?veis no longo prazo. Apesar disso, os indicadores calculados revelam que os munic?pios pesquisados apresentam, durante todo o per?odo analisado, uma reduzida capacidade de arrecada??o pr?pria e, conseq?entemente, uma elevada participa??o das transfer?ncias intergovernamentais na composi??o das receitas correntes. Esse comportamento indica que o objetivo de fortalecimento das finan?as p?blicas municipais, previsto na LRF, tende a ser apenas parcialmente alcan?ado, em virtude do descentralismo fiscal. A an?lise e interpreta??o dos dados s?o feitas a partir da literatura de orienta??o institucionalista e em instrumentais estat?sticos descritivos aplicados aos estratos municipais do Rio Grande do Norte. Posteriormente, faz-se uso do m?todo econom?trico Pooled OLS, o que demanda a elimina??o dos estratos municipais para permitir a utiliza??o do modelo, na tentativa de robustecer e/ ou ratificar os resultados da pesquisa. Finalmente, as evid?ncias alcan?adas na disserta??o mostram que a LRF traz melhores condi??es ?s finan?as p?blicas municipais potiguares, al?m da garantia de tend?ncias estabilizadoras e sustent?veis no longo prazo, predominantemente aos munic?pios economicamente mais fortes; j? as entidades municipais menos din?micas apresentam evid?ncias um pouco divergentes, isto ?, suas economias parecem ser mais orientadas a uma participa??o estatal mais pronunciada; assim sendo, gera no estado do RN certa ant?tese nos resultados alcan?ados na disserta??o

<p>Rural development in Southeast Sweden</p><p>- three different views and their consequences for the agrarian landscape</p><p>This paper deals with the future for the rural areas of the southeast province of Östergötland, Sweden. The aim is to unveil, analyse and compare different views on rural development and their consequences for the agrarian landscape. Three views are considered, namely that of the different levels of Governments and their departments, that of the farmers and landowners and, finaly, that of the inhabitants of the rural areas.</p><p>Differences in the views upon rural development is reflected in differences in the ways of thinking of landscapes. Is the open, and actively cultivated, landscape the ideal for all? Who is to decide what needs or ought to be done to achieve certain desired values and/or goals – and who pays for it? The one thing that is, and should be, clear from the beginning is that all development, whether positive or negative in an area, bears consequences for the landscape. What shapes the development of the rural areas is to have – or should have – remains to be seen, but regardless form or shape it will effect the agrarian landscape.</p>

Rural development in Southeast Sweden - three different views and their consequences for the agrarian landscape This paper deals with the future for the rural areas of the southeast province of Östergötland, Sweden. The aim is to unveil, analyse and compare different views on rural development and their consequences for the agrarian landscape. Three views are considered, namely that of the different levels of Governments and their departments, that of the farmers and landowners and, finaly, that of the inhabitants of the rural areas. Differences in the views upon rural development is reflected in differences in the ways of thinking of landscapes. Is the open, and actively cultivated, landscape the ideal for all? Who is to decide what needs or ought to be done to achieve certain desired values and/or goals – and who pays for it? The one thing that is, and should be, clear from the beginning is that all development, whether positive or negative in an area, bears consequences for the landscape. What shapes the development of the rural areas is to have – or should have – remains to be seen, but regardless form or shape it will effect the agrarian landscape.

Submitted by Mariana Dornelles Vargas (marianadv) on 2015-04-27T18:17:20Z No. of bitstreams: 1 desempenho_municipios.pdf: 802165 bytes, checksum: 2ab2ca6f306e55aab2e8f7a82154828b (MD5) / Made available in DSpace on 2015-04-27T18:17:20Z (GMT). No. of bitstreams: 1 desempenho_municipios.pdf: 802165 bytes, checksum: 2ab2ca6f306e55aab2e8f7a82154828b (MD5) Previous issue date: 2012-03-23 / Nenhuma / O estudo teve por objetivo identificar o desempenho de municípios gaúchos pré e pós promulgação da LRF. Em decorrência do desregramento da gestão dos recursos públicos municipais, a instituição da LRF teve o intuito de disciplinar as finanças públicas e garantir o equilíbrio fiscal. Trata-se de uma pesquisa descritiva, com abordagem quali-quantitativa, realizada no período entre 1997-1999 e 2008-2010. Para a obtenção dos dados, foi utilizada a técnica de levantamento de dados documental, por meio de relatórios FINBRA publicados no site da STN, nos 429 municípios que compuseram a amostra da pesquisa. Buscou-se nesses documentos dados referentes às métricas estabelecidas pela LRF: despesa com pessoal, dívida consolidada líquida, operações de crédito, serviços da dívida e garantias. Os dados coletados foram submetidos ao tratamento e análise da técnica de diferença de média. Com base na análise pode-se constatar que o desempenho com a vigência da LRF foi favorável quanto à redução da média geral nas variáveis referentes à despesa com pessoal, dívida consolidada líquida e serviços da dívida; e desfavorável nas operações de créditos e concessão de garantias. Relativo ao cumprimento dos limites legais fixados pela legislação, o desempenho foi positivo nas métricas despesa com pessoal, operações de crédito e serviços da dívida, já que o número de municípios em desacordo à LRF reduziu, enquanto que a dívida consolidada líquida e a concessão de garantias apresentaram desempenho negativo, visto que houve aumento no número de municípios que infringiram a lei. Os resultados permitem concluir que o advento da LRF contribuiu para melhorar o desempenho dos municípios gaúchos. / The study had the purpose of identify the performance of gauchos cities before and after LRFs promulgation. Because of the uncontrolled management of municipal public resources, LRFs institution had the intention of disciplining public finances and ensure the fiscal balance. This is a descriptive research, with qualitative and quantitative approach, carried out between 1997-1999 and 2008-2010. To obtain the data, the documentary data collection technique was employed, through FINBRA reports published in the STN website, in the 429 cities that formed the research sample. It was searched in these documents data that take into account the metrics established by LRF: personnel expenditure, consolidated net debt, credit transactions, debt service and guarantees. The collected data was submitted to treatment and analysis of the mean difference technique. Based on the analysis it is possible to determine that the performance with LRF was favorable in the decrease of the variables overall averages from personnel expenditure, consolidated net debt and debt service; and unfavorable in credit transactions and granting guarantees. Relative to the accomplishment of the legal limits fixed by the law, the performance was positive in the personnel expenditure, credit transactions and debt service metrics, since the amount of cities at odds with LRF reduced, while the consolidated net debt and granting guarantees presented a negative performance, considering that there was an increase in the number of cities that broke the law. The results allow one to conclude that the LRFs advent contributed to improve the performance of the gauchos cities.

Made available in DSpace on 2010-04-20T20:53:20Z (GMT). No. of bitstreams: 0 Previous issue date: 2003-03-18T00:00:00Z / O tema fiscal incorporou-se à agenda política brasileira nos anos 90, tendo a redução do déficit público, a partir de então, se tornando issue premente para garantir a estabilidade econômica. O presente trabalho constitui um esforço tentativo de análise do ciclo de ajuste brasileiro desse período, com ênfase em um de seus pontos cruciais: a Lei da Responsabilidade Fiscal

nÃo hà / This paper aims to examine the fiscal management of Brazil States Governments, attending to the requirements of the Fiscal Responsibility's Law, in order to identify the extent to which such management results in economic growth. The study's specific objectives were: (1) to compare the results of the fiscal governments states with the Fiscal Responsability's Law's requirements, (2) to analyze the results' impacts of fiscal indicators government, especially regarding to the primary outcome upon the states rate of economic growth, and finally, (3) to provide information to the management of the State Governments for decision making, respecting the economic growth. Based on the descriptive analysis, comparing the indicators results with their limits, the states reached a satisfactory fiscal performance, excepting the excessive primary results. Finally, we can say that the results of this study, interest mainly, to the state governments, because it examines the case, correlating it with the existing theory, others states governments in Brazil, as a tool for decision making and the academy, because it is a case study in an area of great national impact and can be replicated. / A presente dissertaÃÃo de mestrado consiste na anÃlise da evoluÃÃo na gestÃo orÃamentÃria e fiscal dos Estados brasileiros e Distrito Federal no perÃodo de 2001 a 2008, no atendimento aos indicadores fiscais determinados pela LRF e ResoluÃÃes do Senado Federal, com o objetivo de identificar atà que ponto essa gestÃo contribuiu para o crescimento econÃmico dos estados brasileiros e do Distrito Federal. Os objetivos especÃficos deste trabalho consistiram em: (1) confrontar os resultados fiscais dos Governos Estaduais e do Distrito Federal com os limites exigidos pela LRF; (2) analisar os impactos dos resultados dos indicadores fiscais dos Governos Estaduais e do Distrito Federal sobre o PIB per capita; e, finalmente, (3) subsidiar os Governos Estaduais e do Distrito Federal, com informaÃÃes que possam contribuir para a tomada de decisÃo na gestÃo dos recursos e das contas pÃblicas visando a um maior crescimento econÃmico. Com base na anÃlise descritiva, comparando os resultados dos indicadores com os seus limites exigidos, de uma maneira geral os Estados e o Distrito Federal alcanÃaram um desempenho fiscal satisfatÃrio, com uma ressalva para o aspecto da prÃtica dos excessivos resultados primÃrios observados. Por fim, podemos afirmar que os resultados obtidos neste trabalho serÃo Ãteis, principalmente, aos prÃprios governos estaduais, pois servem de instrumento de avaliaÃÃo e auxiliarà na tomada de decisÃo para uma melhor gestÃo das contas pÃblicas e à academia por se tratar de um estudo de caso considerando um assunto de grande complexidade para o cenÃrio nacional.

nÃo hà / Este estudo analisa a evoluÃÃo do endividamento do Estado do CearÃ, tomando como indicador a razÃo entre a DÃvida Consolidada LÃquida (DCL) e a Receita Corrente LÃquida (RCL), verificando a existÃncia de quebras estruturais da dÃvida pÃblica, no perÃodo de 2003 a 2013, considerando que esta relaÃÃo constitui-se em um importante indicador por influenciar a tomada de decisÃo, no tocante a contrataÃÃo de operaÃÃes de crÃdito pelo Governo. Adicionalmente, à realizada uma anÃlise comparativa com os Estados da Bahia e Pernambuco. Para aferir a evoluÃÃo desta razÃo, empregam-se as metodologias desenvolvidas por Perron e Yabu (2009a, 2009b). Os resultados da anÃlise demonstraram que o Estado do Cearà vem mantendo o controle de seu endividamento, contribuindo para que a relaÃÃo DCL/RCL fique em patamares reduzidos. Desta forma, o Estado està cumprindo a meta estabelecida pela LRF. Os resultados do ensaio evidenciam que ocorreram quebras estruturais nos trÃs estados pesquisados. Antes das quebras estruturais, todos os estados apresentavam inclinaÃÃo negativa na razÃo DCL/RCL. O Cearà permanece no final de 2013, com a menor razÃo DCL/RCL entre os trÃs estados analisados, embora apresente uma tendÃncia crescente da razÃo DCL/RCL apÃs o 5 bimestre de 2009. Mesmo com a tendÃncia de crescimento identificada, o Estado do Cearà vem mantendo uma estratÃgia adequada e consistente, contribuindo para que o seu endividamento fique dentro dos limites definidos em lei. / The main purpose of this thesis is to shed some light on the indebtedness of Ceara and to analyze its development possibilities. We assume that an adequate evaluation of these possibilities should deal with the ratio between consolidated net debt (CND) and current net income (CNI). From this starting point, we verify if there are any structural breaks with respect the public debt. This evaluation comprehends the period which goes from 2003 to 2013. We also analyze the arguments in favor of minimal common requirements on (CND) â (CNI) and its relationship with these structural weakness. One is the fiscal requirement that says that governments consider such a relationship as an important indicator which plays a vital role on their decision makings such as credit operations. In addition, it will be made a comparative analysis bearing the States of Bahia and Pernambuco. To quantify over the ration between (CND) and (CNI), we employ throughout the thesis the methodologies formulated by Perron and Yabu (2009a, 2009b), respectively. The analysis results show that the State of Cearà still continues keeping a suitable strategy toward the maintenance and control of its indebtedness at supportable levels. And the reason is that the ratio between CND â CNI remains at reasonable levels. Also, as a positive outcome, the State is firmly respecting the Fiscal Responsability Act. The simulations show that there were structural breaks in the three states investigated, though before these all states had negative slope in the ratio CND â CNI. In late 2013 Ceara State appeared as the slightest CND â CNI between the three states analyzed, though showing a growing tendency with respect the CND â CNI after 5th quarter of 2009. Even this, the State of Cearà maintains an affirmative and consistent fiscal sustainability, in virtue of this is that its indebtedness is within the limits stipulated by Fiscal Responsibility Act.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-09-17T17:15:52Z No. of bitstreams: 1 EsdrasBellezadoNascimentoDissertacao2018.pdf: 1012336 bytes, checksum: b0f1eb804870cec8c2b17a6140c43b0d (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-09-17T17:16:26Z (GMT) No. of bitstreams: 1 EsdrasBellezadoNascimentoDissertacao2018.pdf: 1012336 bytes, checksum: b0f1eb804870cec8c2b17a6140c43b0d (MD5) / Made available in DSpace on 2018-09-17T17:16:26Z (GMT). No. of bitstreams: 1 EsdrasBellezadoNascimentoDissertacao2018.pdf: 1012336 bytes, checksum: b0f1eb804870cec8c2b17a6140c43b0d (MD5) Previous issue date: 2018-06-29 / This paper presents an analysis of the Fiscal Responsability Act as an enforcement tool of the national economic policy of the Union. Besides being an important management tool for the Public Administrator, the LRF introduced effective changes in the history of public management in Brazil. The LRF is a code of conduct for all public administrators and an efficient tool for managers to better control the resources that are available to them, which affects the three branches of government (Executive, Legislative and Judiciary), and the three spheres of government (federal, state and municipal). It first discusses the historical context of the development of the LRF. Next, it analyzes the constitutional grounds of the LRF and its structural principles. Lastly, it explores the current challenges of the LRF. / Este trabalho analisa a Lei de Responsabilidade Fiscal (LRF) como instrumento de execução da política econômica nacional da União. Além de ser uma importante ferramenta gerencial para o Administrador Público, a LRF veio inserir mudanças efetivas na história da gestão pública no Brasil. É um código de conduta para todos os administradores públicos e um eficaz instrumento que o gestor tem em mãos para gerir da melhor maneira os recursos que lhes são disponibilizados, e que passa a valer para os três Poderes (Executivo, Legislativo e Judiciário), nas três esferas de governo (federal, estadual e municipal). A pesquisa primeiro discorre sobre o contexto histórico do surgimento da LRF, posteriormente analisa os fundamentos constitucionais da LRF e seus princípios estruturantes e, por fim, apresenta um estudo sobre os desafios atuais da LRF.

<p>The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture.</p><p>What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture.</p><p>Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture. They thought tat the products represented high quality and they had a tendency to prefer them in front of other choices.</p> / <p>För hundra år sedan var större delen av befolkningen i Sverige bönder, brukare av jorden, och mer eller mindre självförsörjande. Med tiden har detta förändrats och idag är förhållandet omvänt, landsbygden avbefolkas till fördel för de ständigt växande städerna och väldigt få arbetar med att bruka jorden. Vi är dock fortfarande beroende av det som jorden ger och därför även av jordbruket, men hur ser vi på jordbruket och dess produkter och hur kopplar vi dessa till oss själva?</p><p>Lantbrukarnas Riksförbund, LRF, startade under hösten 2008 (projektet) konsumentdialogen, en satsning vars syfte är att stärka och visa på relationen mellan konsument och producent. Denna uppsats är en liten del i arbetet med att förstå konsumenten. Avsikten med min studie är att belysa konsumentens åsikter och värderingar kring effekter av och produkter från det svenska jordbruket. Genom en intervjustudie med utgångspunkt i fenomenologin har jag undersökt konsumenters uppfattningar och värderingar till produkter och effekter av det svenska lantbruket inom områdena mat, energi och natur.</p><p>Min studie visar att det tillfrågade generellt ser positivt på produkter som det svenska jordbruket producerar och förknippar dessa med hög och god kvalité. Merparten av de tillfrågade väljer i första hand matprodukter från Sverige och fyra av de informanterna anser att småskalig energiproduktion inom jordbruket har stora potentialer i framtiden.</p>

The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture. What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture. Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture. They thought tat the products represented high quality and they had a tendency to prefer them in front of other choices. / För hundra år sedan var större delen av befolkningen i Sverige bönder, brukare av jorden, och mer eller mindre självförsörjande. Med tiden har detta förändrats och idag är förhållandet omvänt, landsbygden avbefolkas till fördel för de ständigt växande städerna och väldigt få arbetar med att bruka jorden. Vi är dock fortfarande beroende av det som jorden ger och därför även av jordbruket, men hur ser vi på jordbruket och dess produkter och hur kopplar vi dessa till oss själva? Lantbrukarnas Riksförbund, LRF, startade under hösten 2008 (projektet) konsumentdialogen, en satsning vars syfte är att stärka och visa på relationen mellan konsument och producent. Denna uppsats är en liten del i arbetet med att förstå konsumenten. Avsikten med min studie är att belysa konsumentens åsikter och värderingar kring effekter av och produkter från det svenska jordbruket. Genom en intervjustudie med utgångspunkt i fenomenologin har jag undersökt konsumenters uppfattningar och värderingar till produkter och effekter av det svenska lantbruket inom områdena mat, energi och natur. Min studie visar att det tillfrågade generellt ser positivt på produkter som det svenska jordbruket producerar och förknippar dessa med hög och god kvalité. Merparten av de tillfrågade väljer i första hand matprodukter från Sverige och fyra av de informanterna anser att småskalig energiproduktion inom jordbruket har stora potentialer i framtiden.