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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Deveres colaborativos da fiscaliza??o tribut?ria

Massignan, Fernando Bortolon 15 March 2016 (has links)
Submitted by Setor de Tratamento da Informa??o - BC/PUCRS (tede2@pucrs.br) on 2016-05-06T17:01:48Z No. of bitstreams: 1 DIS_FERNANDO_BORTOLON_MASSIGNAN_PARCIAL.pdf: 92088 bytes, checksum: 5eae1ac45ad7668e1d5cba70166773cb (MD5) / Made available in DSpace on 2016-05-06T17:01:48Z (GMT). No. of bitstreams: 1 DIS_FERNANDO_BORTOLON_MASSIGNAN_PARCIAL.pdf: 92088 bytes, checksum: 5eae1ac45ad7668e1d5cba70166773cb (MD5) Previous issue date: 2016-03-15 / With the adoption of a Constitutional State in Brazil, especially after the Constitution of 1988, the promotion of fundamental rights has been the base to the development of democratic republic. The present essay intends demonstrate the correlation of fundamental rights assured to the taxpayer by the Constitution of 1988, and the legal duties that regulate the interface "Taxpayer-IRS". The objective is to demonstrate the possibility of a cooperative and sustainable system in this relation.To achieve the objective, the first part of the essay was dedicated to analyze the fundamental rights and duties to pay taxes and collaborate. Also was examined the values and principles that guide the IRS in their exercise of supervision on the taxpayer, demonstrating the rights and duties that rule these relation. The second part is dedicated in the study of the IRS efficient, from the base of the duty of mutual cooperation, establishing the limit of his actions, with special attention to the fundamental right of information access.Once analyzed, the scientific survey pragmatic demonstrate, by the review of the precedents of the Supreme Court, the importance of the weighting of the fundamental rights and duties to assure the effectiveness of the constitutional order. / A ado??o do Estado de Direito institu?do a partir da promulga??o da Constitui??o Federal de 1988, estabeleceu a efic?cia dos direitos fundamentais como objetivo central para o desenvolvimento da rep?blica democr?tica. Do l?dimo plexo de princ?pios a partir de ent?o reconhecidos, pretende-se, por meio da presente pesquisa jur?dica, apresentar a correla??o entre os direitos fundamentais garantidos ao contribuinte e os deveres fundamentais que lhe s?o atribu?veis e que balizam a rela??o jur?dico-tribut?ria, com a finalidade de evidenciar a supera??o da posi??o litigiosa ora vigente pela possibilidade da emin?ncia de uma sistem?tica cooperativa e sustent?vel.Para tanto, a primeira parte da disserta??o aborda a quest?o dos direitos fundamentais e a forma como restaram concebidos em nosso ordenamento, evidenciando a problem?tica relativa aos limites e limites dos limites tratados pela doutrina. ? tamb?m objeto de estudo a legitima??o do poder de tributar que fornece justifica??o ao dever fundamental de pagar tributos e a legitima??o do poder de fiscalizar, o qual estabelece os deveres colaborativos do contribuinte. A segunda parte da disserta??o volta sua aten??o ao estudo dos valores e princ?pios que regem a atividade fiscalizat?ria no ?mbito fazend?rio, demonstrando as normas que imp?e os deveres de m?tua coopera??o na rela??o jur?dico-tribut?ria. Dedica-se, nesse sentido, especial aten??o ao direito fundamental de acesso ? informa??o e da boa Administra??o P?blica para, a partir de ent?o,realizar an?lise pragm?tica de revis?o de casos julgados pelo Supremo Tribunal Federal que evidenciam a import?ncia da pondera??o entre os Direitos e Deveres fundamentais para garantir a efic?cia da ordem Constitucional.
2

A fiscaliza??o do exerc?cio profissional no Conselho Regional de Enfermagem do Rio Grande do Norte: um debate ?tico / The professional monitoring at the Regional Nursing Council of Rio Grande do Norte: an ethical debate

Costa, Edilma de Oliveira 30 January 2015 (has links)
Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-02-29T22:37:42Z No. of bitstreams: 1 EdilmaDeOliveiraCosta_TESE.pdf: 2438441 bytes, checksum: bd7899ea3580f7e1c58d31f9884e7b31 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-03-02T00:08:56Z (GMT) No. of bitstreams: 1 EdilmaDeOliveiraCosta_TESE.pdf: 2438441 bytes, checksum: bd7899ea3580f7e1c58d31f9884e7b31 (MD5) / Made available in DSpace on 2016-03-02T00:08:56Z (GMT). No. of bitstreams: 1 EdilmaDeOliveiraCosta_TESE.pdf: 2438441 bytes, checksum: bd7899ea3580f7e1c58d31f9884e7b31 (MD5) Previous issue date: 2015-01-30 / A presente investiga??o teve como objeto de estudo a hist?ria da fiscaliza??o do exerc?cio profissional, no Conselho Regional de Enfermagem do Rio Grande do Norte (Coren-RN). Defende a tese de que a fiscaliza??o exercida pelo Conselho constitui uma ferramenta importante para a melhoria da qualidade da assist?ncia de enfermagem. Teve como objetivo analisar a hist?ria da fiscaliza??o do exerc?cio profissional da enfermagem, no Rio Grande do Norte, no per?odo 1993-2013. Pautou-se no aporte ?tico-filos?fico de Fourez e V?zquez. Trata-se de um estudo de natureza hist?rico-social, descritiva e anal?tica, com abordagem qualitativa, utilizando os m?todos de pesquisa documental e entrevistas. Teve como l?cus da pesquisa emp?rica o Coren-RN, contando com sua documenta??o e a participa??o de fiscais e presidentes. A hist?ria da fiscaliza??o foi sendo constru?da com base nos documentos, fotos e nas entrevistas com quem vivenciou essa trajet?ria. O projeto obteve aprova??o do Comit? de ?tica em Pesquisa, da UFRN, conforme Parecer 562.400/2014 (CAAE: 25452113.7.0000.5537). Os resultados indicam que o CorenRN, durante esses vinte anos, enfrentou in?meras dificuldades, como a escassez de fiscais, a realidade prec?ria da maioria dos servi?os de sa?de, a falta de qualifica??o dos profissionais, a ilegalidade do exerc?cio profissional e a defici?ncia estrutural da institui??o. Apesar disso, h? que se reconhecer que o processo de fiscaliza??o, exercido pelo Conselho, vem evoluindo ao longo desses anos. Essa evolu??o se expressa na amplia??o do n?mero de fiscais, na aquisi??o de uma nova sede e de tr?s ve?culos, na cria??o das subse??es nos munic?pios de Mossor?, Caic? e Pau dos Ferros, no encaminhamento dos processos ?ticos, entre outras conquistas. Ademais, registra-se uma maior credibilidade dos profissionais de enfermagem e de outros ?rg?os fiscalizadores. Em s?ntese, a fiscaliza??o, como atividade-fim do Conselho, vem passando por um processo de transforma??o, com vistas a realizar a interlocu??o entre a concep??o disciplinar e a pedag?gica, em defesa da qualidade da assist?ncia de enfermagem. Enfim, ? um processo inacabado, em cont?nua constru??o. / The present investigation had as its study subject the history of professional monitoring, at the Regional Nursing Council of Rio Grande do Norte (Coren-RN). It assumes that the fiscalization by the Council is an important tool for improving the quality of nursing care. This study aims to analyze the history of monitoring of the nursing profession in Rio Grande do Norte, in the period from 1993 to 2013. It was marked in the ethical-philosophical contribution of Fourez and V?zquez. This is a study of social history, descriptive and analytical, with a qualitative approach, using the methods of documentary research and the technique of oral history. It had the Coren-RN as locus of the empirical research, with its documents and the participation of inspectors and presidents. The history of monitoring was built based on documents and interviews with those who lived through this path. The project was approved by the Research Ethics Committee of UFRN as Opinion 562 400/2014 (CAAE: 25452113.7.0000.5537). The results indicate that the Coren-RN, during these twenty years faced many difficulties such as the shortage of inspectors, the precarious reality of most health services, lack of professional qualification, the illegality of professional practice and structural deficiency in the institution. Nevertheless, it must be recognized that the monitoring process exercised by the Council, has evolved over the years. This evolution is expressed in increasing the number of inspectors, in the acquisition of a new seat and three vehicles, the creation of the subsections in the cities of Natal, Caic? and Pau dos Ferros, the referral of ethical procedures, among other achievements. Similarly, it is registered an improvement in the credibility of nursing professionals and other regulatory agencies. In summary, the monitoring as core activity of the Council is going through a process of transformation, in order to make the dialogue between the disciplinary design and the pedagogical design, in defense of nursing care quality. Therefore, it is an unfinished process, in continuous construction.
3

O Minist?rio P?blico na rede de prote??o ao idoso na cidade de Natal-RN e os encaminhamentos das den?ncias de maus-tratos

Cachina, Alanna de Medeiros Pinheiro 13 June 2016 (has links)
Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-10-25T21:53:01Z No. of bitstreams: 1 AlannaDeMedeirosPinheiroCachina_DISSERT.pdf: 2344371 bytes, checksum: 72a280f83cfc22c50096e9e2e32059a3 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-12-15T18:36:54Z (GMT) No. of bitstreams: 1 AlannaDeMedeirosPinheiroCachina_DISSERT.pdf: 2344371 bytes, checksum: 72a280f83cfc22c50096e9e2e32059a3 (MD5) / Made available in DSpace on 2016-12-15T18:36:54Z (GMT). No. of bitstreams: 1 AlannaDeMedeirosPinheiroCachina_DISSERT.pdf: 2344371 bytes, checksum: 72a280f83cfc22c50096e9e2e32059a3 (MD5) Previous issue date: 2016-06-13 / Os maus-tratos contra idosos apresentam grande representatividade em Natal-RN. Dado o seu papel fiscalizador, bem como sua articula??o na rede de prote??o, o Minist?rio P?blico do Estado do Rio Grande do Norte (MPRN) foi escolhido como campo desta pesquisa. A proposta da investiga??o voltou-se a analisar os processos referentes ?s den?ncias de maus-tratos, as quais chegaram ?s Promotorias de Justi?a especializadas na mat?ria do idoso, na cidade de Natal-RN. Delimitou-se sobre os perfis do idoso, do denunciante, do agressor, do contexto situacional e acionamentos de outros ?rg?os da rede nos encaminhamentos relativos ?s medidas protetivas. A perspectiva te?rica adotada foi a discuss?o interdisciplinar de pol?ticas p?blicas e, no m?todo, utilizou-se a an?lise documental retrospectiva. Como resultados, encontrou-se que as principais portas de entrada das den?ncias foram as Promotorias de Justi?a e a rede socioassistencial. As viol?ncias mais apontadas foram: neglig?ncia, seguida de viol?ncia psicol?gica, viol?ncia financeira, abandono, viol?ncia f?sica e autoneglig?ncia. Registra-se ainda que, dos casos selecionados, nenhum deles foi de viol?ncia sexual, o que pode indicar uma maior dificuldade em identificar e/ou denunciar esse tipo de maus-tratos. As mulheres figuraram mais como v?timas do que os homens, em todas as faixas et?rias. Os familiares foram identificados como principais violadores, sobremaneira os filhos homens. Registrou-se a express?o do fen?meno em todas as regi?es da cidade de Natal. Ademais, verificou-se haver comunica??o em rede, tanto nos registros das notifica??es, quanto nos encaminhamentos, contudo, n?o h? fluxo consolidado. Outrossim, observou-se que as den?ncias por parte dos servi?os de sa?de expressaram-se timidamente, o que demonstra a necessidade de investimento na comunica??o entre a ?rea da Sa?de e os ?rg?os fiscalizat?rios; e, sugeriu-se a proposi??o de um sistema integrado de notifica??es, como fomento a a??es de intersetorialidade, com foco na celeridade e precis?o nas atua??es em casos de maus-tratos contra idosos. / The mistreatment against older people presents a great representation in Natal-RN. Given its supervisory role, as well as its articulation within the protection net, the Minist?rio P?blico do Estado do Rio Grande do Norte (MPRN) was chosen as a field of this research. The investigation's proposal turned to analyze the processes relating to the mistreatment denunciations, which reached the prosecutor's offices specialized in elder people field, in Natal-RN city. It delimited on profiles of the elderly, the whistleblower, the aggressor, the situational context and in the tease of other net agencies in protective measures adopted. The theoretical perspective adopted was the interdisciplinary discussion of public policy and, in the method, it was adopted the retrospective documentary analysis. As a result, it was found that the main entrance doors of the denunciations were the prosecutor's office and the social assistance network. The most frequently mentioned violence were: neglect, followed by psychological violence, financial violence, abandonment, physical abuse and self-neglect. It's worth to register that of the selected cases, none of them were of sexual violence, which may indicate a greater difficulty in identifying and/or reporting this kind of abuse. Women figured more as victims than men in all age groups. Family members were identified as major violators, specially the male sons. It was registered the phenomenon's expression in all the regions of Natal city. Moreover, it was verified the existence of network communication, both in records of notifications, as the referrals, however, there is no consolidated flow. In addition, it was observed that the denunciations by the health services were expressed timidly, which demonstrates the need for investment in communication between the area of health and supervisory agencies; and it was suggested the proposition of an integrated system of notifications, to fostering intersectoriality actions, focusing on speed and accuracy in the proceedings in cases of mistreatment against elderly people.
4

Projeto de interven??o na gest?o e fiscaliza??o dos contratos administrativos de terceiriza??o de m?o de obra da UFRN

Lima, Andr? Vin?cius Greg?rio 23 March 2017 (has links)
Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-07-04T14:24:10Z No. of bitstreams: 1 AndreViniciusGregorioLima_DISSERT.pdf: 3161116 bytes, checksum: b2653f82008045d87211aad5a17533f5 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-07-14T12:15:40Z (GMT) No. of bitstreams: 1 AndreViniciusGregorioLima_DISSERT.pdf: 3161116 bytes, checksum: b2653f82008045d87211aad5a17533f5 (MD5) / Made available in DSpace on 2017-07-14T12:15:40Z (GMT). No. of bitstreams: 1 AndreViniciusGregorioLima_DISSERT.pdf: 3161116 bytes, checksum: b2653f82008045d87211aad5a17533f5 (MD5) Previous issue date: 2017-03-23 / A UFRN, uma autarquia federal, passou a adotar a terceiriza??o de m?o de obra no final da d?cada de 90, para adequar-se ? nova realidade trazida pela Reforma Gerencial do Estado. Atualmente, tem firmados cinco contratos administrativos de terceiriza??o de m?o de obra, englobando 1.557 funcion?rios em 38 categorias funcionais, gerando uma despesa anual de cerca de 49 milh?es de reais. Os contratos s?o regulamentados pela Lei 8.666/93, que prev? em seu artigo 67 o ?acompanhamento? e a ?fiscaliza??o? dos contratos pelo ?rg?o contratante. Na UFRN esse acompanhamento tem apresentado falhas em sua execu??o, o que acarreta preju?zos ? qualidade do servi?o prestado e exp?e a Universidade a responder de forma subsidi?ria em a??es trabalhistas movidas por funcion?rios das empresas contratadas. Com o objetivo de possibilitar um acompanhamento mais eficiente dos contratos de m?o de obra com dedica??o exclusiva da UFRN, por meio de a??es de gest?o e ferramentas informatizadas, prop?s-se esse Projeto de Interven??o. Trata-se de uma pesquisa-a??o, na qual foi feito um diagn?stico com base em pesquisa documental dos contratos de terceiriza??o de m?o de obra e do Ac?rd?o n? 2.749/2015 do TCU - resultante de uma auditoria aos contratos ?; e uma revis?o da literatura sobre terceiriza??o, contratos administrativos e gest?o e fiscaliza??o de contratos. Em seguida, definiu-se um modelo de gest?o que contempla o planejamento das contrata??es; uma estrutura e rotinas mais adequadas ? fiscaliza??o de contratos; e a divis?o de responsabilidades e capacita??o dos atores envolvidos no processo acompanhamento dos contratos. Espera-se com o modelo proposto propiciar ? UFRN a contrata??o mais adequada ?s suas reais necessidades; o afastamento da responsabilidade subsidi?ria em a??es trabalhistas; maior seguran?a e economia nos pagamentos ?s empresas contratadas; e a melhoria na presta??o dos servi?os pelas empresas terceirizadas. / UFRN, a federal autarchy, began adopting the outsourcing of labor in the late 1990s, to adapt to the new reality brought about by the State Management Reform. Currently, it has signed five contracts for outsourcing labor, comprising 1,557 employees in 38 functional categories, generating an annual expense of about 49 million reais. Contracts are regulated by Law 8.666 / 93, which provides in its article 67 "monitoring" and "inspection" of contracts by the contracting institute. In UFRN, this monitoring has presented failures in its execution, which causes damages to the quality of the service provided and exposes the University to respond in a subsidiary way in labor lawsuits filed by employees of the contracted companies. With the objective of enabling a more efficient follow-up of the labor contracts with exclusive dedication in UFRN, through management actions and computerized tools, this Intervention Project was proposed. This is an action research, in which a diagnosis was made based on documentary research of the contracts of outsourcing of labor and Judgment No. 2,749/2015 of TCU - resulting from a contract audit; And a review of the literature on outsourcing, administrative contracts, and contract management and oversight. Next, a management model was defined that contemplates the contracting planning; a structure and routines more adequate to the control of contracts; And the division of responsibilities and capacity building of the actors involved in the contract monitoring process. The proposed model is expected to provide UFRN with the hiring most adequate to its real needs; The removal of subsidiary liability in labor lawsuits; Greater security and savings in payments to contracted companies; And the improvement in the provision of services by outsourced companies.
5

SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria

Passos, Gustavo Rique Pinto 05 November 2010 (has links)
Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Gustavo_Roque_Pinto_Passos.pdf: 806146 bytes, checksum: 188e85f247b19404e2b95235eb98dab8 (MD5) Previous issue date: 2010-11-05 / The literature on tax avoidance deals with a large number of variables that explain the choice of individuals and companies to comply or not with their tax obligations. The economic analysis of tax compliance is based on the assumption that the taxpayer's behavior stems from a rational calculation about the costs and benefits of evasion. The theory and empirical evidence suggests that tax evasion can be mitigated through the imposition of tax policies based on the probability of detection and penalties. By deploying the Public Digital Bookkeeping System - SPED, tax administration seeks to increase the effectiveness of their enforcement mechanisms and reduce the tax gap. The objective of this research is to develop an empirical investigation of the relationship between the Accounting - SPED and the economic and financial results declared by companies (gross revenue and net profit ). The null hypothesis of the research - the lack of relationship between these variables - was tested through the regression model with panel data. The sample was selected from the 500 largest companies listed in the database Best and Biggest, by EXAME magazine. The data collected comprise financial statements of these companies on the calendar years 2004 to 2009. Regression models were estimated using pooled data, random effects and fixed effects, with balanced and unbalanced panels. The adequacy of each model was tested by specification procedures (Hausman and Lagrange Test). The Accounting - SPED showed significance in all regression models of gross revenue, allowing the rejection of the null hypothesis of no relationship between these variables. The estimated models for net profit returned inconsistent results, which do not allow to infer a relationship between this variable and the Accounting - SPED. / A literatura sobre evas??o fiscal aborda um grande n??mero de vari??veis explicativas da op????o dos indiv??duos e empresas em cumprir ou n??o com suas obriga????es tribut??rias. A an??lise econ??mica da obedi??ncia tribut??ria parte do pressuposto de que o comportamento do contribuinte deriva de um c??lculo racional acerca dos custos e dos benef??cios da sonega????o. A teoria e as evid??ncias emp??ricas indicam que a sonega????o pode ser mitigada por meio de pol??ticas tribut??rias de imposi????o baseadas na probabilidade de detec????o e na aplica????o de san????es. Ao implantar o Sistema P??blico de Escritura????o Digital - SPED, a administra????o tribut??ria busca ampliar a efic??cia dos seus mecanismos de fiscaliza????o e reduzir a brecha fiscal. Esta pesquisa tem como objetivo a investiga????o emp??rica da rela????o entre o SPED - Cont??bil e os resultados econ??mico-financeiros declarados pelas empresas (lucro l??quido legal e faturamento bruto). A hip??tese nula da pesquisa - aus??ncia de rela????o entre essas vari??veis - foi testada atrav??s do modelo de regress??o com dados em painel. A amostra foi selecionada a partir da lista das 500 maiores empresas do banco de dados da Revista Exame Melhores e Maiores. Foram coletados os dados referentes ??s demonstra????es financeiras dessas empresas relativas aos anos calend??rios de 2004 a 2009. Os modelos de regress??o foram estimados atrav??s de dados agrupados, efeitos aleat??rios e efeitos fixos, com a utiliza????o de pain??is balanceados e desbalanceados. A determina????o do modelo mais adequado foi feita atrav??s dos testes de especifica????o (Lagrange e Hausman). O SPED - Cont??bil apresentou signific??ncia em todos os modelos de regress??o do faturamento bruto, permitindo a rejei????o da hip??tese nula de aus??ncia de rela????o entre estas vari??veis. Os modelos de estima????o do lucro l??quido legal apresentaram resultados inconsistentes, os quais n??o permitem inferir se h?? rela????o entre esta vari??vel e o SPED - Cont??bil.
6

A percep??o da fiscaliza??o dos contratos de m?o de obra terceirizada pelos agentes envolvidos nesse processo no ?mbito da Universidade Federal do Rio Grande do Norte: uma an?lise sob o modelo do principal-agente

Medeiros, Maria do Carmo Ara?jo de 29 April 2014 (has links)
Made available in DSpace on 2014-12-17T15:24:28Z (GMT). No. of bitstreams: 1 MariaCAM_DISSERT.pdf: 2169603 bytes, checksum: 3fe8ca13759f3d69379e281ba42971b4 (MD5) Previous issue date: 2014-04-29 / Outsourcing has emerged as one of the new ways of guiding the work. For its advantages and be consistent with the paradigms of managerial reform, outsourcing also started to be used in the Public Administration. However, taking into account the particularities of the latter, some issues are relevant when outsourcing concluded with the State. Gains notoriety, for example, the step of monitoring these contracts, to the extent that, from this activity, we can avoid the negative effects of outsourcing like the fact that the state will pay for labor and wage liens that are obligation of the company providing the services. This study aims to understand the perception that this process is under the Federal University of Rio Grande do Norte, from the point of view of different stakeholders, also explaining the motivations that these agents have to perform the supervisory process. As a theoretical basis was used the Agency Theory, which reinforces the supervisory activities as a necessary means to minimize moral hazard and adverse selection, seeking to understand not only the different motivations tax contracts to properly perform their duties, but also analyze other phenomena arising from this contractual relationship. To achieve the proposed objectives, were taken a literature review and a presentation of how to organize the management and oversight of contracts in UFRN. The methodological procedures included questionnaires and interviews with those involved in the process. After analyzing the results obtained in the survey instruments , and also based on the laws, regulations and instructions governing the procurement process within the UFRN, it was concluded that the process of overseeing the outsourcing of labor contracts in UFRN is not fully institutionalized, some points should be strengthened in order to have the consolidation of this process, highlighting the need for training of UFRN servers that act as tax, the knowledge that the contractual penalties are applied effectively, the need that there is a supervisor of tax of contractors and also the realization of the rotation system of outsourced employees / A terceiriza??o surgiu como uma das modalidades novas de orienta??o do trabalho. Por suas vantagens e por estar em conson?ncia com os paradigmas da Reforma Gerencial, a terceiriza??o tamb?m passou a ser utilizada na Administra??o P?blica. Todavia, levando-se em considera??o as particularidades desta ?ltima, algumas quest?es se mostram relevantes quando da terceiriza??o celebrada com o Estado. Ganha notoriedade, por exemplo, a etapa de fiscaliza??o desses contratos, na medida em que, a partir dessa atividade, podem-se evitar os efeitos negativos da terceiriza??o, como o fato de que o Estado venha a arcar com ?nus trabalhistas e salariais que s?o de obriga??o da empresa prestadora dos servi?os. O presente trabalho tem por objetivo compreender qual a percep??o que se tem desse processo no ?mbito da Universidade Federal do Rio Grande do Norte, sob o ponto de vista dos diferentes agentes envolvidos, explicando, ainda, quais as motiva??es que esses agentes possuem para o desempenho do processo de fiscaliza??o. Como embasamento te?rico, foi utilizada a Teoria da Ag?ncia, a qual refor?a a atividade de fiscaliza??o como meio necess?rio para minimizar o risco moral e a sele??o adversa, buscando entender n?o s? as diferentes motiva??es que levam os fiscais dos contratos a desempenharem corretamente as suas atribui??es, mas, tamb?m, analisar outros fen?menos decorrentes dessa rela??o contratual. Para alcan?ar os objetivos propostos, foi feita uma revis?o da literatura e uma apresenta??o de como se organiza a gest?o e fiscaliza??o dos contratos na UFRN. Os procedimentos metodol?gicos inclu?ram question?rios e entrevista com os agentes envolvidos no processo. Ap?s a an?lise dos resultados obtidos nos instrumentos de pesquisa, e baseando-se tamb?m nas leis, instru??es normativas e contratos que disciplinam o processo no ?mbito da UFRN, concluiu-se que o processo de fiscaliza??o dos contratos de terceiriza??o de m?o de obra na UFRN n?o est? totalmente institucionalizado, devendo alguns pontos serem refor?ados para que se tenha a consolida??o desse processo, destacando-se a necessidade de treinamento dos servidores da UFRN que atuam como fiscais, o conhecimento de que as penalidades contratuais s?o efetivamente aplicadas, a necessidade de que exista um supervisor dos fiscais das empresas contratadas e, ainda, a efetiva??o do sistema de rod?zio dos funcion?rios terceirizados
7

Diagn?stico e proposi??o de melhorias na gest?o e fiscaliza??o de contratos de servi?os aplicados ao Instituto Nacional de C?ncer Jos? Alencar Gomes da Silva (INCA) / Diagnosis and proposition of improvements in the management and supervision of service contracts applied to the Instituto National de C?ncer Jos? Alencar Gomes da Silva (INCA).

Daher, Emilio Possidente 22 January 2016 (has links)
Submitted by Celso Magalhaes (celsomagalhaes@ufrrj.br) on 2017-07-10T13:42:06Z No. of bitstreams: 1 2016 - Emilio Possidente Daher.pdf: 6377828 bytes, checksum: 1b72ec0c17b9c0829e7a5c7abb93866c (MD5) / Made available in DSpace on 2017-07-10T13:42:06Z (GMT). No. of bitstreams: 1 2016 - Emilio Possidente Daher.pdf: 6377828 bytes, checksum: 1b72ec0c17b9c0829e7a5c7abb93866c (MD5) Previous issue date: 2016-01-22 / The objective of this research is to show the contribution of Process Management in the improvements implemented in selected critical processes linked to the Administrative Support Services Sector of the Instituto National de C?ncer Jos? Alencar Gomes da Silva (INCA). Its research topic Process Management and, as a thematic issue, and Analysis Management Process Improvement and inspection services contracts. For this purpose the theorist referencial emphasizes the concepts of Process Management, Administrative Management and Contracts Management and Quality Management. The methodology used in this study was the method of action research, using to collect data to literature, documentary and field research through semi-structured interviews. Involving those responsible for activities related to the investigated processes was established a focus group, making it possible to obtain as a result the diagnosis of the current situation of selected critical processes, draw your business process diagrams (BPD), identify problems, prioritize the resolution and develop an action plan with the implementation of new (BPD) of these processes. It stands out as key benefits: more transparency, fluency and rationality in the process execution, enabling the achievement of improvements in quality and productivity in accountability and management of public resources. / O objetivo desta pesquisa ? apresentar a contribui??o da Gest?o de Processos nas melhorias implementadas nos processos cr?ticos selecionados vinculados ao setor de Servi?o de Apoio administrativo do Instituto Nacional de C?ncer Jos? Alencar Gomes da Silva (INCA). Tem como tema de pesquisa a Gest?o de Processos e, como tem?tica, a An?lise e Melhoria de Processos da Gest?o e fiscaliza??o de contratos de servi?os. Para tal, o referencial te?rico privilegia os conceitos da Gest?o de Processos, Gest?o de Contratos Administrativos e Gest?o da Qualidade. A metodologia aplicada neste trabalho foi o m?todo de pesquisa-a??o, utilizando-se para a coleta de dados a pesquisa bibliogr?fica, documental e de campo por meio de entrevistas semiestruturadas. Com a participa??o dos respons?veis pelas atividades relacionadas aos processos pesquisados foi constitu?do um grupo focal, viabilizando obter como resultados o diagn?stico das situa??es atuais dos processos cr?ticos selecionados, desenhar seus diagramas de processos de neg?cios (DPN), identificar os problemas, priorizar a resolu??o e desenvolver um plano de a??o com a implanta??o de novos (DPN) destes processos. Destacam-se como principais benef?cios: mais transpar?ncia, flu?ncia e racionalidade na execu??o do processo, possibilitando a obten??o de melhorias na qualidade e produtividade na presta??o de contas e na gest?o dos recursos p?blicos.

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