O presente trabalho analisou a conjuntura que nos deparamos para obtenção de dados nos sistemas de informação disponíveis que estimam o valor da refeição dos Restaurantes Universitários (RUs) da Universidade Federal do Rio Grande do Sul (UFRGS). Revendo a missão institucional de desenvolver educação superior com excelência e compromisso social, num período de agravamento da crise financeira, surgiu a necessidade de implantar as novas normas de contabilidade aplicada ao setor público, junto aos avanços tecnológicos na geração de dados computacionais para aferir o grau de eficiência e economicidade nas ações desenvolvidas pelos gestores públicos da Universidade. A metodologia utilizada foi a revisão literária que embasa as avaliações e análise da conjuntura dos RUs da UFRGS. Como resultado, identificamos a necessidade indispensável do aperfeiçoamento das diretrizes do sistema de informação de custos na UFRGS. / The present work analyzed the conjuncture that we face to obtain data in the available information systems that estimate the value of the meal served in University Restaurants (URs) of the Federal University of Rio Grande do Sul (UFRGS). Reviewing the institutional mission of developing college education with excellence and social commitment, in a period of worsening financial crisis, emerged the need to implement new rules of accounting applied to the public sector, along with technological advances in generation of computational data to assess the degree of efficiency and economy in actions developed by the public managers of the University. The methodology used was the review of the literature that bases the evaluations and analysis of the conjuncture of URs. As a result, we identified the indispensable need to improve the guidelines of the cost information system at UFRGS.

O presente trabalho analisou a conjuntura que nos deparamos para obtenção de dados nos sistemas de informação disponíveis que estimam o valor da refeição dos Restaurantes Universitários (RUs) da Universidade Federal do Rio Grande do Sul (UFRGS). Revendo a missão institucional de desenvolver educação superior com excelência e compromisso social, num período de agravamento da crise financeira, surgiu a necessidade de implantar as novas normas de contabilidade aplicada ao setor público, junto aos avanços tecnológicos na geração de dados computacionais para aferir o grau de eficiência e economicidade nas ações desenvolvidas pelos gestores públicos da Universidade. A metodologia utilizada foi a revisão literária que embasa as avaliações e análise da conjuntura dos RUs da UFRGS. Como resultado, identificamos a necessidade indispensável do aperfeiçoamento das diretrizes do sistema de informação de custos na UFRGS. / The present work analyzed the conjuncture that we face to obtain data in the available information systems that estimate the value of the meal served in University Restaurants (URs) of the Federal University of Rio Grande do Sul (UFRGS). Reviewing the institutional mission of developing college education with excellence and social commitment, in a period of worsening financial crisis, emerged the need to implement new rules of accounting applied to the public sector, along with technological advances in generation of computational data to assess the degree of efficiency and economy in actions developed by the public managers of the University. The methodology used was the review of the literature that bases the evaluations and analysis of the conjuncture of URs. As a result, we identified the indispensable need to improve the guidelines of the cost information system at UFRGS.

O presente trabalho analisou a conjuntura que nos deparamos para obtenção de dados nos sistemas de informação disponíveis que estimam o valor da refeição dos Restaurantes Universitários (RUs) da Universidade Federal do Rio Grande do Sul (UFRGS). Revendo a missão institucional de desenvolver educação superior com excelência e compromisso social, num período de agravamento da crise financeira, surgiu a necessidade de implantar as novas normas de contabilidade aplicada ao setor público, junto aos avanços tecnológicos na geração de dados computacionais para aferir o grau de eficiência e economicidade nas ações desenvolvidas pelos gestores públicos da Universidade. A metodologia utilizada foi a revisão literária que embasa as avaliações e análise da conjuntura dos RUs da UFRGS. Como resultado, identificamos a necessidade indispensável do aperfeiçoamento das diretrizes do sistema de informação de custos na UFRGS. / The present work analyzed the conjuncture that we face to obtain data in the available information systems that estimate the value of the meal served in University Restaurants (URs) of the Federal University of Rio Grande do Sul (UFRGS). Reviewing the institutional mission of developing college education with excellence and social commitment, in a period of worsening financial crisis, emerged the need to implement new rules of accounting applied to the public sector, along with technological advances in generation of computational data to assess the degree of efficiency and economy in actions developed by the public managers of the University. The methodology used was the review of the literature that bases the evaluations and analysis of the conjuncture of URs. As a result, we identified the indispensable need to improve the guidelines of the cost information system at UFRGS.

This thesis explores the manner in which political-economic forces born of democratisation have shaped media developments in Zambia, affected the welfare of journalists and the viability of the state owned press epitomised by the Times Newspapers. The aim is to inform the privatisation policy discourse. Using a political economy analysis, the thesis unveils the historical intimacy between nationalist administrations and multinational business elites and how these forces - often working in collusion - influenced patterns of media ownership, inhibited labour rights and controlled communicative activity – indicative of how the state and markets can constrain freedom of expression and association, despite democratisation. The thesis contends that the uncertainty of neo-patrimonial conditions that characterised the post colonial era has not dissipated to a great extent and continues to undermine media and institutional reform in today’s liberally inclined Zambia. Pervasive clientelism has also compromised popular perceptions of state media systems, subverting competitiveness and the propagandist function of the Times Newspapers in the liberalised market, a point empirically illustrated through the analysis of market and public opinion data. / Communication Science / D. Litt. et Phil. (Communication)

This thesis explores the manner in which political-economic forces born of democratisation have shaped media developments in Zambia, affected the welfare of journalists and the viability of the state owned press epitomised by the Times Newspapers. The aim is to inform the privatisation policy discourse. Using a political economy analysis, the thesis unveils the historical intimacy between nationalist administrations and multinational business elites and how these forces - often working in collusion - influenced patterns of media ownership, inhibited labour rights and controlled communicative activity – indicative of how the state and markets can constrain freedom of expression and association, despite democratisation. The thesis contends that the uncertainty of neo-patrimonial conditions that characterised the post colonial era has not dissipated to a great extent and continues to undermine media and institutional reform in today’s liberally inclined Zambia. Pervasive clientelism has also compromised popular perceptions of state media systems, subverting competitiveness and the propagandist function of the Times Newspapers in the liberalised market, a point empirically illustrated through the analysis of market and public opinion data. / Communication Science / D. Litt. et Phil. (Communication)