<p>Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality&rsquo / s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General&rsquo / s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities.</p>

<p>Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality&rsquo / s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General&rsquo / s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities.</p>

Em um contexto de crescimento do volume de transferências de recursos públicos para entidades do terceiro setor e, ainda, de aumento do número de parcerias do Estado com tais entidades, cresce também a importância do controle estatal sobre as suas políticas de fomento e sobre a aplicação dos recursos transferidos. Paralelamente, a mídia, os órgãos estatais de controle e a academia jurídica manifestam preocupações com a corrupção na destinação desses recursos e com a ineficiência no seu emprego. Todos ainda enfrentam o desafio de fortalecer o terceiro setor, simultaneamente ao fortalecimento do controle do fomento estatal. A legislação federal brasileira, contudo, ainda não trata do assunto com o devido cuidado. Há um descompasso entre a importância do tema para o país, de um lado, e a insuficiência da legislação que o rege, de outro. Com este pano de fundo, esta tese descreve, primeiramente, qual é o direito vigente em matéria de controle estatal das transferências de recursos públicos da União para o terceiro setor. Em segundo lugar, aponta alguns dos principais problemas deste direito. Finalmente, sugere soluções para o seu aperfeiçoamento. Como ponto de partida para essas três vertentes de investigação, a tese trabalha com a hipótese de que tal controle é disciplinado por uma complexa teia de textos normativos que necessita ser reformada. O resultado das investigações é a confirmação desta hipótese, à medida que são reunidas evidências de que o quadro normativo geral é demasiado complexo, lacônico, excessivamente talhado pela via infralegal, descompassado com a Constituição Federal e ainda ineficaz a despeito de suas últimas reformas , demandando, sim, uma reforma legislativa. Com inspiração em projetos e anteprojetos de lei, assim como nas experiências espanhola e estadunidense pertinentes ao assunto e, ainda, levando em conta o diagnóstico de problemas efetuado, a tese defende seis medidas para reforma da legislação brasileira. Sustenta que tais medidas podem contribuir para a solução de parcela importante dos problemas da legislação vigente, tornando o controle estatal das transferências de recursos públicos para o terceiro setor mais democrático e consentâneo com os princípios constitucionais da impessoalidade, publicidade, motivação e eficiência. / In a context of growth in the volume of government transfers to nonprofit organizations, as well as in the number of partnerships between the state and these entities, there is also a growing need for the state to control its own funding policies and the use of the transferred resources. Simultaneously, the media, the state controlling agencies and the legal academia manifest their concern with the corruption involved in the destination of those resources and the inefficiency in its application. They also face the challenge of strengthening the nonprofit sector while curbing illegal behavior and strengthening state control of government stimulus initiatives. The federal legislation, however, still does not cope with the matter in a cautious way. There is a mismatch between the importance of the subject to the country, on one hand, and the limitations of the legislation that should govern it, on the other hand. Against this backdrop, this thesis describes, first, what is the current law governing federal control of its own funding of nonprofit organizations. Second, it points out some of the key problems of the existing legislation. Finally, it suggests solutions for its improvement. As a starting point for these three lines of investigation, it works with the hypothesis that the state control over grants to nonprofits is regulated by a complex net of legal norms which needs to be reformed. The result of the investigations confirms this hypothesis, as the thesis assembles evidences of an existing legal framework extraordinarily complex, laconic, excessively tailored through regulations in lieu of statutes, not totally aligned with the Federal Constitution and inefficient in spite of its latest reforms all these characteristics demanding, unequivocally, a statutory reform. Taking into account the diagnosis made and with an inspiration in bills and other legislative proposals in Congress, as well as in the Spanish and American experiences in the matter, the thesis pinpoints a number of six initiatives for the reform of the Brazilian legislation. It sustains that these initiatives should contribute to the solution of an important part of the flaws of the existing legislation, turning the state control of governmental transfers to nonprofits more democratic and tuned with constitutional principles governing the public administration, such as equality, publicity, reasoning and efficiency.

Submitted by FERNANDO DE MORAES TOLLER (fmtoller@mdbrasil.com.br) on 2018-04-27T10:30:21Z No. of bitstreams: 1 DISSERTAÇÃO DE MESTRADO - TOLLER - FERNANDO DE MORAES.pdf: 1413904 bytes, checksum: 6e7e2ac853fe24092590a80cb4919d82 (MD5) / Approved for entry into archive by Jacqueline de Almeida null (jacquie@franca.unesp.br) on 2018-04-27T19:28:18Z (GMT) No. of bitstreams: 1 Toller_FM_me_fran.pdf: 1413904 bytes, checksum: 6e7e2ac853fe24092590a80cb4919d82 (MD5) / Made available in DSpace on 2018-04-27T19:28:18Z (GMT). No. of bitstreams: 1 Toller_FM_me_fran.pdf: 1413904 bytes, checksum: 6e7e2ac853fe24092590a80cb4919d82 (MD5) Previous issue date: 2018-03-09 / O presente trabalho tem por objetivo o estudo do regime da progressão continuada implantado na rede pública de ensino do Estado de São Paulo a partir do ano de 1998. Para tanto foi necessário realizar pesquisa que trata dos aspectos históricos, legais e educacionais do regime de progressão continuada e sua relação com o direito à educação e à democratização do ensino público. Outro aspecto fundamental nesta pesquisa será a análise das relações entre o regime de progressão continuada e uma política entendida como neoliberalismo com reflexos na formação de uma nova escola, mediante a racionalidade de recursos públicos proporcionados por um sistema de avaliação onde procuram-se índices baixos de retenção e de evasão escolar. Sobre o neoliberalismo, foram abordados conceitos, teorias e o processo histórico entre a política econômica neoliberal e o regime de progressão continuada. Após, o trabalho realizou análise crítica de parte da bibliografia teórico-científica sobre o regime de progressão continuada, dispondo para tanto de criteriosa classificação sobre as abordagens em relação ao citado regime, levando-se em consideração suas propostas, perspectivas e tendências teóricas. Por derradeiro, a pesquisa vai propor modelos alternativos ou proposta de aprimoramento do regime de progressão continuada. / The present study aims to study the regime of continuous progression implanted in the Public School network of the State of São Paulo since 1998. It was necessary to carry out research that deals with the historical, legal and educational aspects of the progression regime and its relationship with the right to education and democratization of public education. Another fundamental aspect in this research will be the analysis of the relations between the regime of continuous progression and a politics understood as neoliberalism with reflexes in the formation of a new school, through the rationalization of public resources provided by an evaluation system that pursues low levels of retention and low levels of school dropout. On neoliberalism, concepts, theories and the historical process between neoliberal economic policy and the regime of continuous progression were approached. Afterwards, the work carried out a critical analysis of part of the theoretical / scientific bibliography on the regime of the continuous progression, having for that reason a careful classification on the approaches in relation to the mentioned regime, taking into consideration its proposals, perspectives and theoretical tendencies. Lastly, the research proposes alternative models or ways to improve the regime of continuous progression.

O mundo corporativo desenvolveu mecanismos para atenuar os conflitos de agência, decorrentes das divergências entre os interesses dos acionistas e dos gestores profissionais. A adoção de práticas de governança corporativa nas sociedades empresariais, em que o capital está pulverizado entre milhares de acionistas que não participam da gestão do negócio, impõe aos gestores um comportamento ético, pautado pela boa-fé, pela transparência, pela prestação de contas, pela eficiência e pela responsabilidade pelos atos de gestão. De outro lado, permite que os acionistas acompanhem e participem do estabelecimento das diretrizes da administração do empreendimento, sempre sob o pressuposto de que o gestor age em nome dos interesses dos proprietários da empresa. No regime republicano estabelecido pela Constituição Federal de 1988 os cidadãos são os titulares da res publica, cabendo ao gestor público a administração da coisa pública em prol dos interesses da sociedade. A gestão dos recursos públicos, regulada pelo Direito Financeiro, deve seguir rigorosamente a lógica republicana, mas neste ponto é possível identificar potenciais conflitos de agência entre os gestores públicos e os cidadãos. Com o objetivo de garantir a melhor aplicação dos escassos recursos financeiros arrecadados junto à sociedade, a Constituição Federal institucionalizou um complexo sistema de preservação do interesse público na gestão financeira estatal, sistema esse descrito neste trabalho, aqui denominado de governança republicana. Esse complexo, constituído de normas e princípios constitucionais, normas infraconstitucionais, mecanismos de controle e planejamento, além de formas de participação social, formam um sistema institucional de proteção à boa aplicação dos recursos financeiros do Estado e devem servir aos aplicadores do direito como vetor para a interpretação das normas de Direito Financeiro. / The corporate world developed mechanisms to lessen agency conflicts due to divergences between shareholders and professional managers interests. The adoption of corporate governing practices in corporate businesses (where the capital is spread out among thousands of shareholders, who do not participate in the administration of the business) requires an ethical behavior from the managers; this ethical behavior should be guided by good-faith, transparency, accountability, efficiency and responsibility for the administrative actions. On the other hand, it allows the shareholders to accompany and to participate in the establishment of guidelines for the administration of the enterprise, always under the presupposition that the manager acts on behalf of the interests of the company owner. Under the republican regime, established by the 1988 Federal Constitution, the citizens are the holders of the republic; thus, it is the responsibility of the public administrator to manage the public thing on behalf of the interests of society. The administration of the public resources, which is regulated by the Financial Law, must strictly follow the republican logic, but in this sense it is possible to identify potentials agency conflicts between public administrators and citizens. With the objective of ensuring the best application of the scarce financial resources collected from society, the Federal Constitution institutionalized a complex system of preservation of the public interest in the state financial administration, and this system is described in this work and is here denominated of Republican governance. This complex (which is constituted of norms and constitutional principles, infra-constitutional norms, planning and control mechanisms, besides forms of social participation) forms an institutional protection system for the good application of the State financial resources and it should also be useful to those who apply the law as a vector for the interpretation of Financial Law norms.

Masters in Public Administration - MPA / Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality’s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General’s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities. / South Africa

The main objective of this thesis is to map and interpret the financial impacts of the economic crisis on a selected group of classical music cultural events by describing the influence of the possible decline in financial resources on their output and efficiency. The first part of the thesis presents the theoretical basis of culture financing and cultural policy in the Czech Republic and sums up the fundamental economic theories of the behaviour of economy during economic crisis, thus providing a starting point for further interpretation of the performance of these organizations. The second part of this thesis comprises qualitative research of possible variables on a representative sample of classical music festivals. The research is carried out through a content analysis of their annual reports and a secondary analysis of other data provided by relevant institutions. The final section of the thesis attempts to evaluate the impact of the economic crisis on the cultural sector, to confirm or disprove the initial premises and to evaluate generally the financial stability of the Czech classical music festivals.

No description available.

La presente investigación es un estudio para determinar la eficiencia de los recursos públicos invertidos en el Hospital General de Jaén, entre los años 2020 – 2021, sólo para el área COVID – 19, en el cual su metodología es de tipo cuantitativa no experimental, donde se utilizarán la base de datos brindado por el Hospital General de Jaén, y luego se utilizará la herramienta Solver, el cual se encuentra en Microsoft Excel, el cual ayuda a poder filtrar y seleccionar un rango de datos necesarios para las diferentes variables que se necesitan para determinar la eficiencia. Además, para determinar la eficiencia utilizaremos el método Análisis Envolvente de Datos, el cual nos dará resultado los veinticuatro meses de los dos años si han sido eficientes sí o no, donde el número 1 representará que ha sido eficiente, y los números que salgan alejados del 1 significarán que no ha sido eficiente. / The present investigation is a study to determine the efficiency of public resources invested in the General Hospital of Jaén, between the years 2020 - 2021, only for the COVID - 19 area, in which its methodology is quantitative, non-experimental, where The database provided by the General Hospital of Jaén will be used, and then the Solver tool will be used, which is found in Microsoft Excel, which helps to filter and select a range of data necessary for the different variables that are needed to determine efficiency. In addition, to determine efficiency we will use the Data Envelopment Analysis method, which will give us results for the twenty-four months of the two years if they have been efficient yes or no, where the number 1 will represent that it has been efficient, and the numbers that come out further away of 1 will mean that it has not been efficient.

Made available in DSpace on 2016-04-26T20:20:57Z (GMT). No. of bitstreams: 1 Paulo Gomes Ferreira Filho.pdf: 2520331 bytes, checksum: 926b85ce7caac36974866e2aa444067b (MD5) Previous issue date: 2012-05-23 / The subject-matter of this study is the legal regime of the Third Sector, analyzing both thecontrol of public resources transferred to private nonprofit andtheprotection of citizen customerof public relevance services. It was presupposed that the State is the protagonist of social rights. Legally, according to the Federal Constitution, it was possible to conceptualize the Third Sector: the set of private non-profit organizations which receives states incentives and provides social services. It was examined the main legal titles awarded to private nonprofitorganizations. It was demonstrated that the federal law of social organizations are, in part, unconstitutional. It was possible to demonstrate that the implementationofprevious and objective selectionprocess to choosethe private partner of the Government contributes decisively to prevent the waste of public resources and the committingofcrimes and acts of dishonesty. The results have revealed that the Third Sector should always carry a selection process for hiring companies and people using public funds. It was identified the regime characteristics of the consumers of products and services andof the public services user, to then present the legal rules of the ThirdSector clients. It was concluded that for protection of the citizen client, the Article22 and the entire procedure of the Consumer Protection Code apply to the Third Sector organizations which are partners of public authorities and receive funding and public goods. It wasanalyzed the means of extrajudicial and judicial action of the prosecutors in charge of the Third Sector. The internal control exercised over the transfer of public resources for private initiative is lacking, which reinforces the importance of parallel external control exercised by the Courts of Accounts and the prosecutors on the Third Sector organizations / O objeto deste estudo é o regime jurídico do Terceiro Setor sob a dupla perspectiva do controle dos recursos públicos repassados às entidades privadas sem fins lucrativos e da tutela do cidadão cliente dos serviços de relevância pública. Partiu-se do pressuposto de que o Estado é o protagonista dos direitos sociais. Juridicamente, de acordo com a ConstituiçãoFederal, foi possível conceituar o Terceiro Setor: é o conjunto de pessoas jurídicas de direito privado sem fins lucrativos, beneficiadas pela atividade administrativa de fomento, que prestam serviços de relevância pública. Foram examinados os principais títulos jurídicos concedidos às entidades privadas sem fins lucrativos. Apurou-se que a lei federal das Organizações Sociaisé, em boa parte, inconstitucional. Foi possível demonstrar que a realização de processo seletivo prévio e objetivo para a escolha da entidade privada parceira do Poder Público contribui decisivamente para se evitaro desperdício de recursos públicose a prática de crimes e atos de improbidade. Os resultados alcançados permitem afirmar que é obrigatória a realização, pelo Terceiro Setor, de procedimento administrativo prévio para a contratação de terceiros, com recursos públicos, e para seleção de pessoal. Foram identificadas as características do regime do consumidor de produtos e serviços e do usuário de serviços públicos, para, então, apresentar-se o regime jurídico do cidadão cliente do Terceiro Setor. Concluiu-se que, para tutela do cidadão cliente, o artigo 22 e toda a parte processual do Código de Defesa do Consumidor se aplicam às entidades do Terceiro Setor parceiras doPoder Públicoque recebam recursos e bens públicos. Foram analisados os meios de atuação extrajudicial e judicial do Ministério Público no controle do Terceiro Setor. O controle interno exercido sobre a transferência de recursos públicos para a iniciativaprivadaé deficiente, o que reforça a importância do controle externo exercido paralelamente pelos Tribunais de Contas e pelo Ministério Público sobre as entidades do Terceiro Setor