A concepção tradicional de federação remete à possibilidade de uma melhor organização do Estado, proporcionando-lhe maior desempenho na execução da atividade financeira para satisfazer as necessidades públicas em níveis mais eficientes. As estruturas federativas existentes no mundo, porém, apresentam diferenças entre si e vários são os elementos que contribuem para essa ocorrência, motivo pelo qual não se pode conceber um modelo único de federação, imune a deficiências e problemas. Um Estado federado, dependendo do padrão de federação que adote (mais descentralizado ou menos descentralizado, por exemplo), pode não ser capaz de solucionar questões de vital interesse à sociedade. Na presente tese de doutorado, o autor analisa as características da federação brasileira e procura perscrutar se existe relação entre a estrutura do federalismo fiscal adotada no Brasil e a ocorrência de desvios de recursos públicos, dentre os quais os deflagrados por atos de corrupção. A preocupação contida no estudo não é apenas a de investigar essa relação, mas a de avaliar suas possíveis causas, analisando de forma criteriosa os níveis de descentralização presentes na federação e o grau de autonomia dos entes federados. No primeiro capítulo são discutidos o conceito, características e classificação dos Estados federais, a importância da federação para a atividade financeira estatal, os princípios do federalismo fiscal e as funções fiscais alocativa, distributiva e estabilizadora. A investigação sobre a possibilidade da existência de vínculo entre o desvio de recursos e o tipo de estrutura do federalismo fiscal é objeto de análise no segundo capítulo, no qual também serão expostas definições e características de condutas que tendem a provocar o mencionado transviamento, tais como o rent-seeking (comportamento caçador de renda), o patrimonialismo, o clientelismo, o coronelismo e a corrupção. O terceiro capítulo cuida da análise do arcabouço do federalismo fiscal brasileiro e procura examinar se os níveis de descentralização presentes no país são adequados para uma perfeita relação entre os entes subnacionais e o governo central, bem como se essa estrutura impede ou estimula as ocorrências de desvios de recursos públicos. No quarto capítulo, as hipóteses contidas nos capítulos anteriores são demonstradas por meio da análise do processo orçamentário federal (mais especificamente em relação às consequências advindas da elaboração da lei orçamentária anual) e das transferências intergovernamentais no Brasil. / The traditional conception of a federation leads us to the possibility of a better organized Government, capable of satisfactorily performing the financial activity in order to meet the public needs at more efficient levels. However, the federative structures existing worldwide today are quite different from each other and various are the elements contributing to such occurrence and this is why we cannot conceive one single federation model unaffected by deficiencies and problems. A federate Union, depending on the federation model adopted thereby (either a more or less decentralized one, for instance), may be unable to solve issues of vital interest to the society as a whole. In this dissertation, the author analyzes the characteristics of the Brazilian federation and seeks to scrutinize whether there is a relation between the fiscal federalism structure adopted in Brazil and the occurrence of deviation of public funds, including those triggered by corruption acts. Rather than simply investigating such relation, this dissertation is concerned with evaluating the possible causes for deviation of public funds, minutely examining the levels of decentralization present in the federation and the degree of autonomy among the federated entities. In chapter one, the author discusses the concept, characteristics and classification of the federal states, the importance of the federation for the financial activity performed by the Government, the principles of fiscal federalism and the allocable, distributive and stabilizing fiscal functions. Whether there is a connection between the deviation of funds and the type of structure of fiscal federalism is investigated in chapter two, where definitions and characteristics of conducts prone to cause the mentioned deviation are expounded by the author, such as rent-seeking, patrimonialism, clientelism, coronelismo and corruption. In chapter three, the author analyzes the framework of Brazilian fiscal federalism and examines whether the levels of decentralization existing in Brazil are proper for a perfect relation between the subnational entities and the central Government, as well as whether such structure either impedes or otherwise fosters the occurrences of public fund deviation. Chapter three demonstrates the hypotheses contained in the previous chapters by means of an analysis of the federal budgetary process (more specifically in relation to the consequences derived from preparation of the annual budgetary law) and intergovernmental transfers in Brazil.

This dissertation examines the factors influencing a state’s decision to adopt a local government investment pool (LGIP), the institutional arrangements used in managing them, and the effect of the institutional types on LGIP performance. The dissertation extends the policy adoption theory with insights from investment theory to demonstrate that management credibility influences the likelihood of a state’s LGIP adoption. The study finds that the quality of financial management, the quality of professional leadership, proximate state neighbors who have previously adopted an LGIP, and economic factors determine a state’s proclivity to policy adoption. The dissertation also describes the institutional arrangements used in managing LGIPs and develops typologies based on their institutional arrangements. The dissertation compares LGIPs depending on the risk aversion of their institutional arrangements. The research extends the risk-return tradeoff in investment theory to LGIP institutional arrangements. The empirical findings show that LGIP institutional arrangement that has greater risk report higher performance. The dissertation also finds that competition in the LGIP market due to multiple vendors, and periods of economic recession account for higher performance because of higher risk-taking behaviors associated with them. This dissertation promotes public funds investment laws that emphasize prudent management of government finances and guides managers of the public purse on the types of institutional choices that optimize returns with minimal risk.

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Linking education, science and technology with national development is a subject of increasing concern in many developing countries. In this dissertation, we have studied empirically the contribution, or lack of it, which public investment in education, science and technology has made to the attainment of development objectives in Cameroon since 1960. Using a small computable macroeconometric model of Cameroon incorporating some major relevant quantitative aspects of the knowledge sector, we have investigated the effects on that sector and on the overall economic system of increased education- and research-service resources. We have also analyzed some of the major qualitative factors that are important in this sector. / Our results suggest that, given existing patterns of education, science and technology in Cameroon, the contribution of public investment in this sector may be small compared to the potential contribution suggested in the literature. The implications of these results are examined for policy-making and planning at the national level.

Les administrations financières sont primordiales dans le cadre de la mise en œuvre des politiques publiques, et d'autant plus dans les circonstances actuelles qui conduisent à diminuer les dépenses publiques. Elles sont aussi un facteur important dans la modernisation de l’État. Les lois de finances votées par le Parlement et élaborées par le gouvernement sont mises en œuvre principalement par les administrations financières publiques. Il est essentiel que celles-ci disposent des outils pour les exécuter. Ainsi au XXIe siècle, la structure administrative financière publique française se modernise, à la foi en empruntant des modes d’organisation et de gestion du secteur privé et en s’appuyant sur l’outil numérique pour fiabiliser l’information financière publique. Face aux contraintes budgétaires liés aux engagements européens, et à l’évolution sociétale qu’entraîne le numérique, ces entités doivent être des catalyseurs d’une maîtrise de la gestion des deniers publics. / Financial administrations are crucial in the implementation of public policies, and all the more under the present circumstances which lead to decrease public expenses. They are also an important factor in the modernization of the State. The finance laws, voted by the Parliament and developed by the government, are mainly operated by public financial administrations. It is therefore essential that they have the tools to implement them. So in the XXIth century, the French public financial administrative structure is modernizing, both by borrowing methods of organization and management of the private sector, and using the digital tool to enhance reliability of the public financial information. Faced with the budgetary constraints linked to European commitments, and the societal evolution that digital entails, these entities must be catalysts for controlling the management of public funds.

Title: Comparison of subsidies in sport and physical education in Pardubice and Hradec Kralove in 2014 Objectives: The main aim of this diploma thesis verifies the functioning of the redistribution mechanisms, which redistribute public funds in the sport field, as one of the areas to which funds from public budgets are directing. The partial aim of the thesis makes the financial expenditures and the structure in sport and physical education out of the public budgets in the Czech Republic in 2014 clear. Another of the partial Objectives of the work determines, above all by describing the analysis of specific subsidy expenditures on sport from municipal budgets and SWOT analysis, the amount of the total expenditure on sport in both cities and finding possible pitfalls of financing. Methods: Descriptive analysis methods, which draw on the main part of the analysis of secondary sources (data), are used in the thesis. It examined and compared the state of sports subsidies in regional cities in 2014. The results of this method were used in the following comparison (comparison) of both regional cities. SWOT analysis can also be found in the work. Results: After a very comprehensive analysis of the descriptive analysis, the comparison of the data and the SWOT analysis, the current situation of the...

Social entrepreneurship and international business theory have not been properly introduced. Many authors conducted micro-studies within their field of interest but limited information has been published on the opportunity selection models and entry mode strategies that social entrepreneurs use to venture into foreign countries. The primary purpose of this study was then to introduce these distinct industries to one-another, transferring international business's best practices into the social entrepreneurship arena. The outcome of the study is a Global Social Investment Model that will empower social entrepreneurs and investors with a means to structure their project proposals prior to entering a new country and to highlight problem areas within their existing proposals. / Graduate School of Business Leadership / M.B.L.

O trabalho envolve o estudo do convênio administrativo colaborativo para transferência de recursos públicos a entidades privadas sem fins lucrativos, incluídas ou não no conceito de terceiro setor, no âmbito da atividade estatal de fomento. O tema foi tratado a partir da identificação do contexto no qual a utilização dos convênios administrativos intensificouse, de suas diferentes espécies e natureza jurídica. Foram estudados o fomento público, seus diversos mecanismos e instrumentos jurídicos existentes para formalizar parcerias entre entidades privadas sem fins lucrativos e poder público, visando à realização de certas atividades de interesse público e coletivo. Também integraram a análise os requisitos e características dos convênios administrativos colaborativos; seu tratamento normativo na legislação federal; mecanismos de controle; utilização no âmbito do fomento público; bem como a jurisprudência acerca de sua aplicação a esta atividade estatal, especialmente precedentes do Tribunal de Contas da União / This dissertation comprises the study of the collaborative administrative agreement for the transfer of public funds to non profit private entities, with or without their inclusion in the concept of third sector, in the scope of governmental incentives. The subject was approached taking into consideration the identification of the increase in the utilization of administrative agreements, as well as the different species and legal nature of such agreements. Governmental incentives, their diverse mechanisms and the existing legal means to constitute partnerships by and between non profit private entities and the government to perform certain activities of public and collective interests were studied. Amalgamated to analysis are the prerequisites and characteristics of collaborative administrative agreements; their legal regime in the federal legislation; use in the scope of governmental incentives; as well as case law regarding their application to such state activity, mainly precedents from the Brazilian Court of Audits.

A concepção tradicional de federação remete à possibilidade de uma melhor organização do Estado, proporcionando-lhe maior desempenho na execução da atividade financeira para satisfazer as necessidades públicas em níveis mais eficientes. As estruturas federativas existentes no mundo, porém, apresentam diferenças entre si e vários são os elementos que contribuem para essa ocorrência, motivo pelo qual não se pode conceber um modelo único de federação, imune a deficiências e problemas. Um Estado federado, dependendo do padrão de federação que adote (mais descentralizado ou menos descentralizado, por exemplo), pode não ser capaz de solucionar questões de vital interesse à sociedade. Na presente tese de doutorado, o autor analisa as características da federação brasileira e procura perscrutar se existe relação entre a estrutura do federalismo fiscal adotada no Brasil e a ocorrência de desvios de recursos públicos, dentre os quais os deflagrados por atos de corrupção. A preocupação contida no estudo não é apenas a de investigar essa relação, mas a de avaliar suas possíveis causas, analisando de forma criteriosa os níveis de descentralização presentes na federação e o grau de autonomia dos entes federados. No primeiro capítulo são discutidos o conceito, características e classificação dos Estados federais, a importância da federação para a atividade financeira estatal, os princípios do federalismo fiscal e as funções fiscais alocativa, distributiva e estabilizadora. A investigação sobre a possibilidade da existência de vínculo entre o desvio de recursos e o tipo de estrutura do federalismo fiscal é objeto de análise no segundo capítulo, no qual também serão expostas definições e características de condutas que tendem a provocar o mencionado transviamento, tais como o rent-seeking (comportamento caçador de renda), o patrimonialismo, o clientelismo, o coronelismo e a corrupção. O terceiro capítulo cuida da análise do arcabouço do federalismo fiscal brasileiro e procura examinar se os níveis de descentralização presentes no país são adequados para uma perfeita relação entre os entes subnacionais e o governo central, bem como se essa estrutura impede ou estimula as ocorrências de desvios de recursos públicos. No quarto capítulo, as hipóteses contidas nos capítulos anteriores são demonstradas por meio da análise do processo orçamentário federal (mais especificamente em relação às consequências advindas da elaboração da lei orçamentária anual) e das transferências intergovernamentais no Brasil. / The traditional conception of a federation leads us to the possibility of a better organized Government, capable of satisfactorily performing the financial activity in order to meet the public needs at more efficient levels. However, the federative structures existing worldwide today are quite different from each other and various are the elements contributing to such occurrence and this is why we cannot conceive one single federation model unaffected by deficiencies and problems. A federate Union, depending on the federation model adopted thereby (either a more or less decentralized one, for instance), may be unable to solve issues of vital interest to the society as a whole. In this dissertation, the author analyzes the characteristics of the Brazilian federation and seeks to scrutinize whether there is a relation between the fiscal federalism structure adopted in Brazil and the occurrence of deviation of public funds, including those triggered by corruption acts. Rather than simply investigating such relation, this dissertation is concerned with evaluating the possible causes for deviation of public funds, minutely examining the levels of decentralization present in the federation and the degree of autonomy among the federated entities. In chapter one, the author discusses the concept, characteristics and classification of the federal states, the importance of the federation for the financial activity performed by the Government, the principles of fiscal federalism and the allocable, distributive and stabilizing fiscal functions. Whether there is a connection between the deviation of funds and the type of structure of fiscal federalism is investigated in chapter two, where definitions and characteristics of conducts prone to cause the mentioned deviation are expounded by the author, such as rent-seeking, patrimonialism, clientelism, coronelismo and corruption. In chapter three, the author analyzes the framework of Brazilian fiscal federalism and examines whether the levels of decentralization existing in Brazil are proper for a perfect relation between the subnational entities and the central Government, as well as whether such structure either impedes or otherwise fosters the occurrences of public fund deviation. Chapter three demonstrates the hypotheses contained in the previous chapters by means of an analysis of the federal budgetary process (more specifically in relation to the consequences derived from preparation of the annual budgetary law) and intergovernmental transfers in Brazil.

Esta dissertação se propõe a realizar um estudo de caso em avaliação legislativa sobre as normas que disciplinam as transferências voluntárias de recursos públicos a entidades pertencentes ao terceiro setor. A avaliação legislativa traduz-se num modelo teórico que se propõe a avaliar atos normativos sob o enfoque dos efeitos que estes produzem na sociedade. Sob essa perspectiva, a sociologia jurídica assume papel central no processo da avaliação legislativa, em que os critérios de eficácia, efetividade, eficiência e impacto da legislação são utilizados para verificar se as normas atingem os objetivos para os quais foram elaboradas. No presente estudo de caso, a avaliação legislativa será realizada sob a perspectiva do controle da destinação dos recursos públicos. Após considerações teóricas acerca do modelo de avaliação legislativa que se pretende aplicar, este trabalho fará uma reconstituição (i) dos problemas ou necessidades sociais que motivaram a edição das normas examinadas; (ii) dos objetivos declarados ou implícitos pelos editores das referidas normas; bem como (iii) dos instrumentos existentes na legislação ora examinada que se destinam a atingir os referidos objetivos normativos. Para tanto, serão examinados os dois principais instrumentos jurídicos que disciplinam as transferências de recursos para entidades sem fins lucrativos - os convênios e os termos de parceria - estritamente nos aspectos considerados relevantes para o controle da destinação dos recursos públicos. A reconstituição dos referidos problemas, objetivos e instrumentos será essencial para que se proceda à avaliação legislativa propriamente dita, a qual se apoiará em evidências empíricas da experiência dos órgãos de controle de recursos públicos na fiscalização da obediência das referidas normas e na pesquisa qualitativa da percepção que entidades sem fins lucrativos possuem da legislação a qual estão submetidas / This dissertation aims to carry out a case study on legislative evaluation concerning the rules that govern the voluntary transfer of public funds to third sector entities. Legislative evaluation uses a theoretical model whose proposal is to assess laws based on the effect they have on society. From this point of view, the sociology of law assumes a central role in the process of legislative evaluation, in which the criteria of efficacy, effectiveness, efficiency and the impact of the legislation are used to verify whether the laws attain their intended objectives. In this particular case study, an assessment of the aforementioned laws will be made, focusing on the control over the destination of the public funds. After the theoretical considerations regarding the legislative evaluation model intended to be applied, this work will reconstruct (i) the problems or social needs that motivated the enactment of the laws under examination; (ii) the objectives implied or declared by the enactors of such laws; (iii) the instruments provided by the legislation examined herein which seek to achieve the objectives of the rules. As such, the two main legal instruments that govern the transfer of funds to non-profit organizations - the convênios and the termos de parceria - will be strictly examined regarding aspects considered relevant to the control of the destination of public funds. The reconstruction of the aforementioned problems, objectives and instruments will be essential in carrying out the legislative evaluation itself, which will be based on empirical evidence from the experience of public organs in charge of the control of public funds, which inspect the adherence to the rules examined herein, and from qualitative research on the beliefs that non-profit organizations hold regarding the legislation to which they are submitted.