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Le statut juridique des CARPA / The legal status of the CARPA’sMarrigues, Jean-Charles 02 December 2014 (has links)
Étonnamment méconnues du grand public et de nombreux avocats, qu’elles ont pourtant vocation à servir, les caisses de règlements pécuniaires des avocats (CARPA) sont indissociables du paysage juridique et judiciaire français. Créées au milieu du siècle dernier pour contrôler la comptabilité des avocats auxquels les pouvoirs publics venaient de donner le droit de manier des fonds au nom et pour le compte de leurs clients, puis autorisées à mener une activité spéculative pour financer leur fonctionnement, les CARPA sont par ailleurs devenues gestionnaires de fonds publics affectés à la rétribution des avocats prenant en charge des missions d’aide juridique. D’une efficacité certaine, les caisses n’en sont pas moins confrontées à de multiples défis et à une relative incertitude quant à leur avenir. L’évolution de la criminalité économique et financière, l’inefficacité du service public de l’accès à la justice, la baisse du rendement de leur activité spéculative et les perspectives de réformes les concernant pourraient effectivement menacés la pérennité du concept CARPA jusque dans ses fondements. Émanations des ordres qui les ont institués, symboles de discipline, de probité et de rigueur, les CARPA œuvrent dans l’intérêt de la profession d’avocat, des valeurs que celle-ci défend et de l’intérêt général. Les caisses de règlements pécuniaires n’ayant jamais fait l’objet d’une étude d’ensemble, leur évolution passée et à venir impose de faire un état de lieu de leur statut juridique en droit positif avant de formuler des propositions qui pourraient en accroître l’efficience en droit prospectif. / Surprisingly unknown to the general public and many lawyers, despite being intended to serve them; the Special Lawyers’ Litigation Fund's (CARPA) are inextricable from the French legal and judicial landscape. The CARPA’s were created in the middle of last century to inspect the accounts of the lawyers who had just been given the right, by the government, to manage funds in the name and on behalf of their clients. They have since then been allowed to conduct speculative activity to finance their operations. The CARPA’s have, furthermore, become managers of the public funds allocated towards the remuneration of the lawyers that support the legal aid mission. Of an unquestionable efficiency, the CARPA’s are none the less facing multiple challenges and suffer from a relative uncertainty regarding their future. The evolution of economic and financial crimes, the effectiveness of the public service guaranteeing access to justice, as well as declining returns from their speculative activity and the prospect of reforms could actually threaten to shake the concept of CARPA’s to its very core. Emanations of the orders that set them up as symbols of discipline, probity and rigor, the CARPA’s work in the interest of the legal profession, the values that it stands for and of the general interest. The Special Lawyers’ Litigation Fund never having been the object of a comprehensive study, their past and future evolution dictates that we analyze their legal status within positive law before formulating proposals that could improve their efficiency in prospective law.
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Wealth Effect of Public Fund Injections to Ailing Banks: Do Deferred Tax Assets and Auditing Firms Matter?Yamori, Nobuyoshi, Kobayashi, Ayami 06 1900 (has links)
No description available.
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O financiamento das políticas de combate à pobreza: um estudo sobre o fundo estadual de combate e erradicação da pobreza do estado da BahiaMota, Maria Moraes de Carvalho January 2011 (has links)
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Previous issue date: 2011 / O Governo da Bahia, inspirado no estatuto legal do Fundo Nacional de Combate à Pobreza,
criou na Bahia, através da lei 7.988 de dezembro de 2001, para vigorar até o mês de dezembro
de 2010, o Fundo Estadual de Combate e Erradicação da Pobreza - FUNCEP, com a
finalidade de garantir a população do estado o acesso níveis dignos de subsistência, através
do financiamento, como uma fonte suplementar de recursos, de ações voltadas para educação,
saúde, nutrição, saneamento, habitação, geração de renda e outras de relevante interesse
social. Apesar da sua importância, não foram verificados estudos e pesquisas acerca da
desses fundos, bem como da natureza das ações por eles financiadas e o seu consequente
impacto na garantia do acesso a níveis dignos de subsistência aos beneficiados. Assim, esta
pesquisa assume por objetivo principal analisar as ações e programas financiados pelo
FUNCEP no que tange a sua aderência com o marco legal do FUNCEP e o nível de
convergência presente entre elas, bem como, descrever os desafios e oportunidades
enfrentados pela gestão do FUNCEP na definição de uma metodológica que contribua
para materializar, no cotidiano dos Órgãos executores ações financiadas por este Fundo, os
conceitos de transversalidade, intersetorialidade e convergência, requeridos por temas
multidimensionais e multideterminados como é o caso da pobreza, com ênfase especial aos
anos de 2007 a 2009. Para tanto, realizou-se uma pesquisa exploratória sobre o conjunto de
leis que conformam o marco legal do Fundo Estadual de Combate e Erradicação da Pobreza
do Estado da Bahia – FUNCEP e o processo que pautou o funcionamento deste Fundo, tendo
como foco as estratégias de seleção de programas, projetos e ações para o seu
financiamento, bem como o perfil das ações financiadas. Foram utilizadas análises de
documentos institucionais e legais, entrevistas com informações-chave e a técnica de
observação participante, considerando que a autora deste trabalho ocupou o cargo de Diretora
Executiva do Fundo de Combate e Erradicação da Pobreza do Estado da Bahia de janeiro de
2007 a janeiro de 2011. O resultado desse estudo mostra que o conjunto de ações financiadas
pelo FUNCEP não alcançou o nível esperado de articulação entre seus diversos órgãos
executores, diluindo deste modo o potencial necessário ao enfrentamento da pobreza.
Conclui-se, com esse estudo, que as inovações implantadas pelo FUNCEP constituem
avanços na direcionalidade das ações financiadas e na nstrução de estruturas de governança
para a formulação e execução destas, restando estabelecer os instrumentos e mecanismos a
fim de operacionalizar tais avanços. / Salvador
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Elementos para a crítica da economia política da saúde no Brasil: parcerias público privadas e valorização do capital / Elements for the critique of the political economy of health in Brazil: public-private partnerships and capital appreciationJuliana Fiuza Cislaghi 29 April 2015 (has links)
A construção do SUS se dá no momento da contrarrevolução monetarista, em curso desde a década de 1970 em vários países, que alcança o Brasil na década de 1990 e rapidamente se torna hegemônica em todo o mundo. A relação histórica entre público e privado no setor de saúde brasileiro, intercedida pelo papel do Estado e do fundo público na sua regulação e financiamento, irá, então, ganhar novos formatos e novas determinações. A proposta do trabalho foi investigar, por meio dos dados do orçamento público brasileiro e de três municípios, os mecanismos atualmente utilizados pelo capital no setor saúde para se apropriar do fundo público como mecanismo essencial para sua permanente valorização. Essa apropriação de fundo público dá suporte ao processo de subsunção real do conjunto de atividades do setor saúde ao capital no Brasil, no qual se incluem os serviços, processo que ainda está em curso. / The construction of the SUS occurs when "monetarist counterrevolution", in place since the 1970s in several countries, reaching Brazil in the 1990s and quickly becomes hegemonic worldwide. The historical relationship between public and private in the Brazilian health sector, intermediated by the state and public funds in their regulation and financing, will then gain new shapes and new determinations. The purpose of this study was to investigate, using data from the public budget and three municipalities, the mechanisms currently used by capital in the health sector to appropriate the public fund as a key mechanism for permanent recovery. This appropriation of public fund supports real subsumption process of health sector activities set the capital in Brazil, which include services, a process that is still ongoing.
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Elementos para a crítica da economia política da saúde no Brasil: parcerias público privadas e valorização do capital / Elements for the critique of the political economy of health in Brazil: public-private partnerships and capital appreciationJuliana Fiuza Cislaghi 29 April 2015 (has links)
A construção do SUS se dá no momento da contrarrevolução monetarista, em curso desde a década de 1970 em vários países, que alcança o Brasil na década de 1990 e rapidamente se torna hegemônica em todo o mundo. A relação histórica entre público e privado no setor de saúde brasileiro, intercedida pelo papel do Estado e do fundo público na sua regulação e financiamento, irá, então, ganhar novos formatos e novas determinações. A proposta do trabalho foi investigar, por meio dos dados do orçamento público brasileiro e de três municípios, os mecanismos atualmente utilizados pelo capital no setor saúde para se apropriar do fundo público como mecanismo essencial para sua permanente valorização. Essa apropriação de fundo público dá suporte ao processo de subsunção real do conjunto de atividades do setor saúde ao capital no Brasil, no qual se incluem os serviços, processo que ainda está em curso. / The construction of the SUS occurs when "monetarist counterrevolution", in place since the 1970s in several countries, reaching Brazil in the 1990s and quickly becomes hegemonic worldwide. The historical relationship between public and private in the Brazilian health sector, intermediated by the state and public funds in their regulation and financing, will then gain new shapes and new determinations. The purpose of this study was to investigate, using data from the public budget and three municipalities, the mechanisms currently used by capital in the health sector to appropriate the public fund as a key mechanism for permanent recovery. This appropriation of public fund supports real subsumption process of health sector activities set the capital in Brazil, which include services, a process that is still ongoing.
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Les atteintes à la probité / Infringements on the righteousnessVoko, Sylvie 08 July 2016 (has links)
La probité relative aux devoirs envers autrui et aux devoirs de la vie civile, a pour synonyme le mot «intégrité» auquel s'attache l'idée particulière d'une pureté qui ne se laisse entamer ni corrompre. En ce qui concerne les atteintes à la probité, il convient d’appréhender la probité comme un devoir dont le manquement est pénalement sanctionné. En effet, le droit pénal français punit les manquements au devoir de probité qui sont généralement le fait de personnes exerçant des fonctions publiques. Ces incriminations se distinguent les unes des autres par leurs éléments constitutifs, leurs modalités d’accomplissement ou leurs finalités. Les atteintes à la probité méritent d’être étudiées compte tenu de la qualité singulière de leurs auteurs qui ne sont pas des délinquants ordinaires mais des représentants de la puissance publique.A travers cette étude des atteintes à la probité, nous tenterons de mettre en exergue l’importance considérable de ces infractions qui touchent à la puissance publique et la nécessité d’une répression accentuée destinée à sauvegarder les intérêts fondamentaux de la Nation, à prévenir les conflits d’intérêts, à moraliser la vie publique et à rappeler à l’ordre les personnes exerçant une fonction publique et soumises à l’exigence d’exemplarité. / The righteousness relative to the duties to others and to the duties of the civil life, has for synonym the word "integrity" to which becomes attached the particular idea of a purity which is allowed affect nor corrupt. As regards infringements on the righteousness, it is advisable to arrest the righteousness as a duty the breach of which is penally punished. Indeed, the French criminal law punishes the breaches in the duty of righteousness which are generally the fact of people holding public functions. These incriminations distinguish themselves some of the others by their constituent elements, their modalities of fulfillment or their ends. Infringements on the righteousness deserve to be studied considering the singular quality of their authors who are not ordinary delinquents but representatives of the public authorities. Through this study of infringements on the righteousness, we shall try to highlight the considerable importance of these breaches which affect the public authorities and the necessity of a stressed repression intended to protect the fundamental interests of the Nation, to prevent conflicts of interests, to moralize the public life and to call in to order the holding people a public function and subjected to the requirement of exemplary nature.
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Právní úprava kontroly Nejvyššího kontrolního úřadu / Legal regulation of auditing of the Supreme Audit OfficeKyral, Roman January 2011 (has links)
Právní úprava kontroly Nejvyššího kontrolního úřadu Abstrakt Tato diplomová práce pojednává o právní úpravě kontroly Nejvyššího kontrolního úřadu České republiky. Součástí práce je také stručný popis historického vývoje kontrolních institucí na území České republiky, mezinárodní rozměr kontroly ve veřejné správě. Postavení Nejvyššího kontrolního úřadu a úprava jím prováděné kontroly je upravena zejména v Ústavě České republiky v její páté hlavě v článku 97. Podrobnější úprava je pak zakotvena v zákoně č. 166/1993 Sb. o Nejvyšším kontrolním úřadu. Nejvyšší kontrolní úřad je nezávislý orgán vykonávající kontrolu hospodaření se státním majetkem a kontrolu plnění státního rozpočtu. Organizační struktura Úřadu je tvořena prezidentem, viceprezidentem a členy Úřadu, kteří dohromady tvoří Kolegium Úřadu. Dále pak kárná komora, senáty Úřadu a kontroloři. Nejvyšší kontrolní úřad je navenek řízen jeho prezidentem, který současně předseda kolegiu Úřadu. Vzhledem k tomu, že Nejvyšší kontrolní úřad je koncipován jako úřad kolegiální, je kolegium Úřadu stěžejním orgánem, který schvaluje mimo jiné plán kontrolní činnosti Úřadu, zpracované kontrolní závěry, ze kterých vycházejí stanoviska ke státnímu závěrečnému účtu, výroční zprávu Úřadu a kárný řád. Faktickou kontrolu hospodaření se státním majetkem a plnění státního...
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Le service public et la loi organique relative aux lois de finances du 1er août 2001Rodriguez, Michel 09 April 2011 (has links)
Dans l’esprit et la lettre des articles 14 et 15 de la Déclaration des droits de l’homme et du citoyen du 26 août 1789, la loi organique n° 2001-692 du 1er août 2001 relative aux lois de finances (ci-après Lolf) a profondément modifié la nouvelle architecture budgétaire et comptable de l’État. Toutefois, la portée de la Lolf ne peut être limitée au seul vote des lois de finances. En effet, celle-ci a permis, en seulement quelques années, une modernisation du paysage administratif français. Les valeurs traditionnelles des services publics sont dorénavant complétées par des valeurs émergentes : la qualité et la performance. La recherche de l’intérêt général et la satisfaction des attentes du triptyque « citoyen-usager-contribuable » sont désormais étroitement liées. Chaque loi de finances est en effet complétée par un projet annuel de performance qui détermine les finalités des services publics traduites par des objectifs socio-économiques, de qualité, mais également d’efficience. Ainsi, la gestion des deniers publics doit faire l’objet d’une justification au premier euro et répondre à une logique de résultats. La Lolf a favorisé un décloisonnement de l’ensemble des acteurs de la gestion publique. Une nouvelle gouvernance financière publique, parfois qualifiée de nouveau contrat social, se dessine progressivement associant les collectivités locales, les opérateurs de l’État, l’ensemble des gestionnaires publics, mais également les bénéficiaires des prestations publiques. Face aux nouveaux défis du XXIème siècle, le service public français a démontré ses capacités à se moderniser, à créer des richesses pour la Nation, tout en préservant ses valeurs. Face à une gouvernance publique européenne et internationale qui reste à construire, le service public français n’est-il pas devenu un modèle de référence ? / In the spirit and the letter of articles 14 and 15 of the Declaration of the Rights of Man and of the Citizen of 26 August 1789, the Constitutional Bylaw n°2001-692 of 1 August 2001 on Budget Acts (hereafter Lolf) dramatically modified the State's new budgetary and accounting structure. However, the scope of the Lolf cannot only be restricted to the vote of budget acts. Indeed, in only a few years, the Lolf enabled modernization of the French administrative setup. Traditional values of public services are henceforth supplemented by emergent values : quality and performance. Searching for the general interest and meeting the expectations of the « citizen-user- taxpayer » triptych are now closely linked. Each budget act is indeed supplemented by an annual performance plan, which determines the purposes of public services, expressed through socio-economic goals of quality, but also, efficiencyTherefore, public funds management must be subjected to first Euro justification and focus on the required results. The Lolf supported decompartmentalisation of all public management actors. A new public financial governance, sometimes qualified as a new social contract, is gradually taking shape, involving together local authorities, State operators, all public services management, but also public benefits recipients. Faced with the new challenges of the 21st century, the French public service has demonstrated its ability to be modernized, as well as creating wealth for the Nation, while preserving its values. Faced with European and international public governance which remains to be built, hasn't the French public service become reference model ?
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Financování veřejných vysokých škol v České republice / Financing of public universities in the Czech RepublicPešíková, Natálie January 2012 (has links)
v AJ The thesis addresses funding of public universities in the Czech Republic. It describes, analyzes and assesses the current method of university funding from public and other resources and points out the most important issues in this area. A part of the study is devoted to the topic of introducing tuition fees as one of the possible methods of students' participation on the university's funding. The study provides arguments for and against such measure and proposes a solution on how to apply it in the Czech Republic. In relation to that, the focus is also posed on financial aid to students, specifically student savings for education and student loans on tuition fees without which the introduction of such measure is difficult to imagine. Criteria which the system providing loans to students should account for are considered and further other possible alternatives of the system are introduced and assessed. The final section presents several possibilities from which public universities may obtain funding beyond the basic framework of the state budget.
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Controle das parcerias entre o Estado e o terceiro setor pelos Tribunais de Contas / Control by the Audit Courts of partnerships involving the government and the third sector.Schoenmaker, Janaina 13 May 2010 (has links)
O escopo do presente trabalho consiste em examinar o controle pelos Tribunais de Contas sobre as parcerias celebradas entre o Estado e as entidades do terceiro setor envolvendo a gestão de recursos públicos. Procurou-se contextualizar o tema, abordando as novas facetas do Estado e a Administração Pública Consensual, bem como se apresentou noção de terceiro setor e suas atividades para fins de parceria. Abordou-se o fomento estatal, as espécies de transferências voluntárias de recursos públicos e os instrumentos de parceria, como convênios, contratos de repasse e de gestão e termos de parceria. Introduzindo-se a questão do controle pelos Tribunais de Contas das parcerias celebradas entre o Estado e o terceiro setor, foram examinados os seus fundamentos. Ainda, foram verificados os tipos de fiscalização, seus aspectos e as competências constitucionais do Tribunal de Contas da União aplicáveis sobre elas. Após, foram analisadas as iniciativas para o desencadeamento do controle e os momentos de incidência, examinando-se a legislação específica. O procedimento para a operacionalização do controle foi abordado sob a ótica do exercício das competências dos Tribunais de Contas sobre as citadas parcerias e organizações. Por fim, abordaram-se os efeitos diretos e indiretos das decisões dos referidos Tribunais sobre as entidades do terceiro setor e seus dirigentes, dentre elas as medidas cautelares e as sanções. / The scope of the present dissertation concerns scrutinizing the control by the Audit Courts of the partnerships involving the State and third sector organizations, including the management of public funds. This paper has aimed to contextualize the subject, observing the new features of the State and the Consensual Public Administration. It has also sought to present the notion of third sector and its possible role in partnership purposes. Besides, it has approached the government fomentation, the types of voluntary transferences of public resources and the partnership instruments such as agreements, transfer contracts, management contracts and partnership commitments. Regarding the control by the Audit Courts of partnerships involving the third sector, its fundaments have been investigated. Additionally, the variety of inspection possibilities was verified, as well as its aspects and the constitutional competencies of the Brazilian Court Audit. Then, the initiatives for unleashing the control and the moments of incidence were analyzed, being the specific legislation considered. The procedure to enable this control was approached from the standpoint of the Audit Courts competencies over the abovementioned partnerships and organizations. Eventually, the direct and indirect effects of the decisions of the referred Courts over the third sector organizations and their managers were analyzed by the author, including the provisional measures and the applicable punishment.
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