Le monde sportif apparaît souvent comme un miroir grossissant de la société. Il peut être ainsi considéré comme un analyseur particulièrement pertinent des processus de construction du genre et des rapports sociaux de sexe dans les sociétés contemporaines. L’institution sportive, d’abord créée par des hommes pour des hommes, demeure particulièrement rétive à laisser plus de place aux femmes. Les institutions se féminisent mais le plafond de verre perdure.Les politiques pour l’égalité en France ont d’abord été sectorielles (droits civiques, droits à disposer de son corps, égalité professionnelle, etc.). Il en est de même en Europe où l’article 119 du traité de Rome pose le principe de l’égalité par une politique « pour le marché » (égalité de rémunération entre travailleurs féminins et masculins). A partir des années 90, la persistance des inégalités pousse l’Europe vers une autre approche de l’égalité, notamment au travers de sa prise en compte dans l’ensemble des politiques (approche globale et intégrée : gendermainstreaming). La France, en tant qu’État-membre, se devait d’intégrer l’acquis communautaire.La nomination en 2012 du premier gouvernement paritaire de l’histoire de la République (17 hommes et 17 femmes) et le rétablissement d’un ministère des Droits des femmes de plein exercice a montré l’engagement de l’État Français dans une nouvelle étape de mise en œuvre de la politique de l’égalité entre les femmes et les hommes. En s’inspirant du modèle européen, l’interministérialité comme renouveau des politiques publiques s’est déclinée depuis cette date. Entre 2012 et 2017, la thématique des Droits des femmes a fluctué entre ministère de plein exercice et secrétariat d’État. La loi du 4 août 2014 inscrit le principe d’égalité au cœur des politiques sportives notamment au travers de deux articles (article 56 relative à la protection des personnes victimes de violences et à la lutte contre les atteintes à la dignité dans le domaine de la communication - article 63 sur l’égal accès des femmes et des hommes aux responsabilités professionnelles et sportives).La thèse étudie les conditions, les instruments et les acteurs de la synergie interministérielle et son impact sur les politiques sportives. Elle analyse les plans de féminisation des fédérations afin de repérer la rentabilité différenciée de chacune d’entre elles à investir la thématique. Elle prend appui sur un audit territorial (département de Seine-et-Marne) afin de rendre compte des processus opérants de cette politique : logique descendante de la politique nationale (valorisation des plans de féminisation) ou logique expérimentale (éruptions ou plus rarement innovations locales). / The Sport world is often described as a magnifying glass of society. The sport world may be considered as an extremely relevant analytical tool to describe the socialization process and the gender relations between women and men in contemporary societies. The Sport institution founded for men and by men is particularly reluctant to make women play a much more prominent role. Although women become more prominent in several sectors, the glass ceiling is still very apparent.The gender equality policies in France have been sectoral (civil rights, the right of control over one’s own body, professional equality…). It is the same in Europe where Article 119 of the Treaty of Rome poses equality from a market policy point of view (equal remuneration for work of equal value for female and male). Since the 90’s, the reality of social inequalities persisting over time has led Europe to another approach regarding equality, in particular by taking into account all the government policies (global and integrated approach: gendermainstreaming). France, as a member state shall integrate “acquis-communitarian”.In 2012, the nomination of the first Government respecting parity in the Republic history (17 men and 17 women) and the restoration of the Women rights Ministry demonstrated French Government commitment for a new step for the equality between women and men. Inspired by the European model, inter-ministeriality have been applied as a renewal of public policies. Until 2017, Women’s rights thematic has fluctuated between full-exercise Ministry and and State secretariat. The 4 August 2014 law represents the equality principle in the center of the Sport Policies, in particular through two articles (Article 56 regarding the protection of victims of violence and the fight against human dignity violation in the communication domain – Article 63 on the equal access for women and men to sport and professional responsibilities).The thesis investigates the conditions, tools and actors of the inter-ministerial synergy and their impact on Sport related policies. It analyses the feminization plan of federations in order to evaluate the differentiated profitability of each of them to invest the thematic. It takes support on a territory-related audit (Seine-et-Marne department) to account for the operating process of this politic: top-down logic from the national policy (feminization plan valorization) or experimental logic (eruptions or more rarely local innovations).

The objectives of the research study are to review existing subnational credit rating methodologies and their applicability in the South African context, to develop the quantitative parts of credit rating methodologies for two provincial departments (Department of Health and Department of Education) that best predict future payment behaviour, to test the appropriateness of the proposed methodologies and to construct the datasets needed. The literature study includes background information regarding the uniqueness of South Africa’s provinces and credit rating methodologies in general. This is followed by information on subnational credit rating methodologies, including a review of existing subnational credit rating methodologies and an assessment of the applicability of the information provided in the South African context. Lastly, the applicable laws and regulations within the South African regulatory framework are provided. The knowledge gained from the literature study is applied to the data that have been collected to predict the two departments’ future payment behaviour. Linear regression modelling is used to identify the factors that best predict future payment behaviour and to assign weights to the identified factors in a scientific manner. The resulting payment behaviour models can be viewed as the quantitative part of the credit ratings. This is followed by a discussion on further investigations to improve the models. The developed models (both the simple and the advanced models) are tested with regard to prediction accuracies using RAG (Red, Amber or Green) statuses. This is followed by recommendations regarding future model usage that conclude that the department-specific models outperform the generic models in terms of prediction accuracies. / PhD (Risk analysis), North-West University, Potchefstroom Campus, 2015

The objectives of the research study are to review existing subnational credit rating methodologies and their applicability in the South African context, to develop the quantitative parts of credit rating methodologies for two provincial departments (Department of Health and Department of Education) that best predict future payment behaviour, to test the appropriateness of the proposed methodologies and to construct the datasets needed. The literature study includes background information regarding the uniqueness of South Africa’s provinces and credit rating methodologies in general. This is followed by information on subnational credit rating methodologies, including a review of existing subnational credit rating methodologies and an assessment of the applicability of the information provided in the South African context. Lastly, the applicable laws and regulations within the South African regulatory framework are provided. The knowledge gained from the literature study is applied to the data that have been collected to predict the two departments’ future payment behaviour. Linear regression modelling is used to identify the factors that best predict future payment behaviour and to assign weights to the identified factors in a scientific manner. The resulting payment behaviour models can be viewed as the quantitative part of the credit ratings. This is followed by a discussion on further investigations to improve the models. The developed models (both the simple and the advanced models) are tested with regard to prediction accuracies using RAG (Red, Amber or Green) statuses. This is followed by recommendations regarding future model usage that conclude that the department-specific models outperform the generic models in terms of prediction accuracies. / PhD (Risk analysis), North-West University, Potchefstroom Campus, 2015

The release of ex-president Nelson Mandela on 10 February 1990, introduced transformation in South Africa. The road to transformation, in a post apartheid era, placed pressure and demands on the social work profession and the professionals. Change was inevitable (Lesnik 1997:164) while the inequities and the disparities of the past had to be eliminated and replaced with transformed services. This study explores the transformational challenges experienced in contemporary social work practice at The Department of Social Development, Johannesburg, South Africa. A non-probability sample was selected (Babbie and Mouton 2004:166). A combination of the qualitative and the quantitative approaches, with more emphasis on the quantitative approach was utilized. Questionnaires were used for data collection and analysis was done according to the framework as described by Tesch in De Vos et al., (1998:343). The transformational challenges were identified and guidelines are drafted to assist in addressing the identified challenges. / Social Work / M.Diac. (Social Work)

Electronic government (e-Government) in terms of public service delivery and administration has endured signification transformation over the last decade. More recently, modern second generation web technologies (Web 2.0) have started to be used to deliver e-Government. However, this in turn has brought about additional challenges. By its nature, Web 2.0 is more interactive than the traditional model of information provision or creation of digital services and as such opens up a new set of benefits, costs and risks to those who make use of it as part of their e-Government approach. In the main, the usage of Web 2.0 is in its infancy within e-Government and this creates a need for research into exploring the application of Web 2.0 technologies in e-Government and to provide practical advice to practitioners. This research draws on the existing literature to present a novel conceptual model that could be used to guide implementation and evaluation of Web 2.0. The conceptual model draws the existing literature into the traditional information systems (IS) evaluation model (benefits, costs and risks) specifically in terms appropriate to Web 2.0. In turn that evaluation is set in the context of the impact on the organisation in terms of organisational, technological and social consequences. This conceptual model was tested in a United Kingdom local government authority (LGA) that had recently started to make use of Web 2.0 in terms of service delivery and for internal work purposes by its employees. The result was a qualitative enquiry making use of interviews and documentary evidence to explore the validity of the conceptual model as a tool to assist decision making in this field. The findings elicited from the in-depth case study offer an insight into IS evaluation criteria and impact factors of Web 2.0 from both a practical setting and an internal organisational perspective. An interesting finding of this study was the contrast between the agreement on the need for evaluation of Web 2.0 tools and how to carry that out, and the fact that this had not been formally carried out by the case study with respect to its early Web 2.0 projects. This study concludes that a combined analysis of the evaluation and impact factors rather than a singular approach would better assist the decision making process that leads to effective application of Web 2.0 technologies. Keywords: e-Government, Web 2.0, Information Systems Evaluation, Impact, Local Government Authorities (LGAs).

Thesis (MA (Political Science))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: During the so-called third wave of democratisation, South Africa experienced a transition from authoritarian rule to democratic rule in 1994. This transition was coupled with a transformation process, which saw the establishment and introduction of democratic principles and norms, as well as democratic institutions. All these make South Africa a democracy in theory but do not necessarily mean that it is a democracy in practice. Moreover, democracy, unlike authoritarian rule, depends on the support of the populace. Lack of support for democratic rule renders the regime illegitimate, since it does not have enough support to continue as the authority of the country. Against the theoretical point of departure (i.e. support for democracy is closely tied to legitimacy of the authority), it is imperative to evaluate these types of support for democracy as well as their changing levels in the country. This will shed some light on whether the populace in the country embrace democracy as a form of governance – that is, whether the populace perceive democracy as a political regime that is entrenched not only in theory, but also in practice. This will be highlighted by their level of support, which determines whether the regime is perceived as legitimate or illegitimate. It will further shed some light on the degree or level of support for the political system governing the country. Support for democracy may be evaluated by using two models or types of support, i.e. diffuse and specific support. Diffuse support consists of three levels of support, namely, political community, regime principles and regime performance, whilst specific support consists of two levels of support, namely regime institutions and political actors. For this study, these models and levels of support are evaluated amongst the supporters of the ruling party, namely the ANC. For comparative purposes, however, support patterns for democracy, as measured in the World Values Surveys from 1995 to 2006, amongst the ANC supporters will be evaluated in relation to non-ANC supporters. These patterns are crucial, since they will highlight whether support for democracy is support for democratic rules and norms, i.e. democracy per se, or whether support for democracy is closely tied to party support and position. The study reveals that there are relatively high levels of support for political community, regime principles and regime performance amongst both the ANC supporters and non-ANC supporters, when compared to levels of support for regime institutions and political actors, meaning that there are high levels of diffuse support when compared to specific support. Moreover, the ANC supporters have higher levels of both diffuse and specific support for democracy when compared to non-ANC supporters. / AFRIKAANSE OPSOMMING: In die 1990‟s gedurende die derde golf van demokratisering in die wêreld, het Suid Afrika ook „n transformasie van „n outoritêre stelsel na „n demokrasie ondergaan. Hierdie transformasie het op die vestiging van demokratiese beginsels en norme sowel as demokratiese instellings uitgeloop. Hoewel dit Suid-Afrika ‟n demokrasie in teorie gemaak het, het dit die stelsel nie noodwendig ‟n demokrasie in die praktyk gemaak nie. Dit is belangrik om in ag te neem dat „n demokrasie, anders as „n outokrasie, die ondersteuning van die bevolking moet geniet. ‟n Gebrek aan genoegsame steun kan daartoe lei dat ‟n regering gesag op ‟n onlegitieme wyse uitoefen. Teen hierdie teoretiese agtergrond is dit dus belangrik om die tipes sowel as die veranderende vlakke van ondersteuning vir demokrasie te evalueer. Sodoende word ‟n insig verkry of die bevolking demokrasie as ‟n vorm van regering nie net in teorie aanvaar nie, maar ook in die praktyk. Die vlak van ondersteuning sal bepaal of die regime as legitiem of onlegitiem beskou word. Dit kan ook verder lig werp op die vlak van ondersteuning vir die politieke selsel wat in plek is. Ondersteuning vir demokrasie kan bepaal word deur gebruik te maak van twee modelle of tipes van ondersteuning, naamlik, verspreide (“diffuse”) en spesifieke (“specific”) ondersteuning. Verspreide ondersteuning bestaan uit drie vlakke van ondersteuning, naamlik, steun vir die politieke gemeenskap, regime beginsels en regime optrede. Spesifieke ondersteuning in teenstelling, bestaan uit twee vlakke van ondersteuning, naamlik steun vir regime instellings en vir die politieke akteurs. Vir hierdie studie is die modelle en vlakke van ondersteuning ge-evalueer met spesifieke verwysing na die ondersteuners van die ANC - die regerende party. Vir ‟n vergelykingsbasis is hierdie ondersteuningspatrone met die nie-ANC ondersteuners soos dit voorkom in die World Values opnames van 1995 tot 2006 gebruik. Hierdie patrone is van kardinale belang omdat dit vir ons ‟n aanduiding gee of ondersteuning vir demokrasie ook die ondersteuning vir demokratiese reëls en norme behels. Die bevindinge dui op relatiewe hoër vlakke van ondersteuning vir die politieke gemeenskap, regime beginsels en regime werkverrigting onder ANC ondersteuners sowel as nie-ondersteuners as dit vergelyk word met vlakke van ondersteuning vir regime instellings en politieke akteurs. Dit beteken dat daar hoër vlakke van verspreide ondersteuning bestaan in vergelyking met spesifieke ondersteuning. Verder is bevind dat ANC ondersteuners hoër vlakke van verspreide sowel as spesifiek ondersteuning vir demokrasie vertoon in vergelyking met nie-ondersteuners van die ANC.

Syftet med uppsatsen är att utifrån Sveriges förändrade agenda avseende samhällets beredskap att hantera kriser, studera krisberedskapsprocessen på regional och lokal nivå genom informantintervjuer av nyckelbefattningar inom länsstyrelse och kommun. Uppsatsen svarar genom en deskriptiv fallstudie med kvalitativ metod av länsstyrelser och kommuner på frågeställningarna: Hur genomförs den komplexa krisberedskapsprocessen vid regional och lokal nivå samt vilket behov av stöd kräver krisberedskapsprocessen? I studien sammanställs en empirisk krisberedskapsprocess vilken jämförts med den normativa krisberedskapsprocesen genom att använda Lundqvists (1992) implementeringsteori baserad på Förstå, Kan, Vill. Studiens mest signifikanta resultat är att en väl utvecklad samverkan har identifierats mellan aktörer på regional och lokal nivå. Studien har funnit viss liknelse mellan den empiriska krisberedskapsprocessen och Lundqvists Policyprocessens stadier med förvaltningens huvuduppgifter. Även om informanterna upplever vissa problem inom krisberedskapen, finner vi att aktörerna genom ett stort engagemang anses kunna hantera krisberedskapsprocessen. / The purpose of this essay is to examine the crisis management process in the context of Sweden’s changed agenda in terms of community preparedness to crisis management. The study is conducted through interviews with key positions at county governments and municipalities. Through a descriptive case study using a qualitative method the essay answers the following question: How is the complex crisis management process performed at county and local level and what requirements of support does the crisis management process demand? The results from the interviews were compiled to an empirical crisis management process and with help of Lundqvist´s (1992) implementation theory based on Understand, Can, Will, compared to the normative crisis management process. The most significant conclusion of the essay is a well evolved collaboration has been identified in the relation between actors at regional and local level. The study has found certain parables between the empirical crisis management process and Lundqvist´s Policy process stages with main tasks in administration. Even though the informants experience some problem within the crisis management, we find that the actors due to a great dedication are able to handle the crisis management.

Une réforme efficace et efficiente du secteur public constitue un enjeu important pour les gouvernements et les partenaires au développement partout dans le monde. La décentralisation budgétaire ̶ le transfert de compétences en matière de recettes et de dépenses du gouvernement central vers les gouvernements locaux ̶ est souvent considérée comme un moyen d’améliorer l’efficacité de la mobilisation des ressources domestiques et de renforcer l’accès et la qualité des services publics. Dans la poursuite de ces objectifs, la décentralisation budgétaire est devenue un élément essentiel de la politique de réforme du secteur public dans de nombreux pays surtout ceux en développement. Face à l’importance des enjeux liés à cette réforme notamment sur les finances publiques, une importante littérature économique s’est attachée à étudier ses conséquences et les conditions de sa réussite. Cette thèse contribue à cet effort à travers quatre chapitres portant sur les effets de la décentralisation budgétaire dans les pays en développement et plus précisément en Côte d’Ivoire.Le premier chapitre analyse les conséquences de la mobilisation fiscale au niveau municipal sur l’accès aux services publics et sur la réduction de la pauvreté. Les résultats suggèrent que l’augmentation des revenus des municipalités accroît l’accès aux services publics, notamment l’éducation, et, dans une moindre mesure, réduit la pauvreté. Cet effet est accentué dans les régions à faible diversité ethnolinguistique et en milieu urbain. Le second chapitre évalue les effets de l’autonomie fiscale des municipalités sur la distribution de revenus de la population. Empiriquement, les résultats suggèrent qu’une augmentation des revenus prélevés par le gouvernement central (et rétrocédés aux municipalités) réduit les inégalités de revenus, alors qu’une augmentation des revenus directement prélevés par les municipalités augmente les inégalités (taxes locales). Le chapitre trois (3) analyse dans quelle mesure les transferts du gouvernement central aux municipalités affectent la mobilisation des revenus de ces dernières. Les résultats montrent qu’une augmentation des transferts augmente les revenus des municipalités provenant des impôts rétrocédés, et, dans une moindre mesure, les taxes locales. Le quatrième chapitre porte sur les déterminants de la conformité des taxes foncières. Nos résultats concluent que la conformité des taxes foncières est déterminée, entre autres, par les niveaux de services publics du gouvernement central et des municipalités, de la confiance des citoyens envers les municipalités et de la compréhension des citoyens du système de taxation. Les résultats de cette thèse induisent d’importantes implications en termes de politiques de renforcement du secteur public. / An effective and efficient public-sector reform enhances government capability to raise domestic revenue for prioritized spending. It also contributes to strengthening the government capacity to manage public resources more effectively and deliver public services. In pursuing these objectives, fiscal decentralization, the devolution of taxing and spending powers to lower levels of government, has become a key public-sector reform in many countries. Given such high stakes, a growing economic literature is focusing on how to better understand the challenges developing countries face in implementing fiscal decentralization reforms. The present thesis adds to this effort through four contributions shedding light on specific issues related to fiscal decentralization.Chapter 1 analyses whether and how municipal revenue mobilization could enhance citizens’ access to public services and reduce poverty. The results indicate that increasing municipal-raised revenues improve access to public services and reduce poverty. This effect works mainly through enhancing access to education than on access to health, especially in less ethnically diverse localities and in urban zones. Chapter 2 investigates the effect of municipal revenue autonomy on inequalities within sub-national governments. We conclude that higher local revenue autonomy reduces income inequalities within localities, which effect differs between the type of revenue and jurisdiction considered. Chapter 3 analyzes the impact of the transfers from central government to municipalities on the revenue mobilization by municipalities. Our results show that increasing central transfers to subnational government boost revenue mobilization by municipalities for both tax revenue and non-tax revenue. The effect of transfers is found to be higher for tax revenue than for non-tax revenue. Finally, we examine whether the effect of government responsiveness on property tax compliance differs between central government and municipalities in chapter 4. The results conclude that responsiveness by municipalities is found to have a greater effect on property tax compliance than those by central governments. The results of our analysis bear important policy implications to strengthen public sector, especially in sub-Saharan Africa.

A presente pesquisa investiga os impactos da regulação econômica nas escolhas de práticas contábeis. Buscando identificar a relação existente, são apresentadas pesquisas em gerenciamento da informação contábil (de resultado e do balanço patrimonial) e as teorias econômicas da regulação. Em seguida, são apresentadas as evidências empíricas de como a regulação econômica incentiva a adoção de determinadas práticas contábeis. Nesse mister, é apresentada a regulação financeira exercida pela Agência Nacional de Saúde Suplementar (ANS) sobre as entidades operadoras de planos de assistência à saúde (OPS), também chamadas de planos de saúde. Essa regulação financeira consiste no acompanhamento, pela ANS, da situação econômico-financeira das OPS. A ANS compara os índices calculados a partir das informações contábeis recebidas, eletronicamente, das OPS, com parâmetros estabelecidos a priori. Se determinada OPS não atender, satisfatoriamente, os parâmetros, fica sujeita ao afastamento de seus administradores de suas funções e até à liquidação de seus ativos. Por fim, as teorias da regulação e do gerenciamento da informação contábil são revisitadas à luz da Nova Economia Institucional, identificando-se, portanto, a Contabilidade como parte integrante de um contrato (regulação) cujos custos são diferentes de zero (custos de transação), de forma que a informação contábil é a cola que mantém a firma unida e a regulação financeira em atividade. / This study analyzes how the economic regulation impacts on accounting policy choices. With a view to identifying the existing relationship between both, the economic theories of regulation and research on earnings and balance sheet management are discussed. Then, empirical evidence is presented of how economic regulation stimulates the choice of certain accounting policies, related to the Brazilian Health Care Agencys (ANS) equivalent to the US Federal governments Office of Health Maintenance Organizations financial regulation of health maintenance organizations (HMO), called OPS in Brazil. OPS have their economic-financial situation monitored by the ANS, which compares the indices calculated on the basis of electronically received financial information with some previously established financial thresholds. If these are not complied with to a reasonable extent, this may lead to the HMOs liquidation. Finally, the regulation and earnings and balance sheet management theories are discussed under the lens of New Institutional Economics, which sees Accounting as part of a contract (regulation), whose costs are positive (transaction costs), and accounting information as the glue that keeps the firm together and keeps the financial regulation working.

Como alternativa para superar mais uma crise do capitalismo, no final do século XX configurou-se uma nova organização geopolítica e econômica mundial de cunho neoliberal. Ela atribui ao Estado de Bem-Estar Social a responsabilidade pela crise e pela ineficiência em responder às demandas sociais do mundo em transformação. Em resposta às críticas, nasce o movimento de reforma do Estado, que vem assumindo posições nas duas últimas décadas. Nos anos 80 predominou a concepção do Estado mínimo, que encarregou o mercado da responsabilidade pelo crescimento econômico e pelo atendimento às necessidades da sociedade. Na década seguinte questionou-se esse modelo. O ideário do Estado forte regulador e coordenador de políticas sociais respondeu aquele questionamento, deixando para o mercado e o terceiro setor a produção de bens e serviços. Influenciado pela nova administração pública, esse Estado é concebido como gerenciador do desenvolvimento social, incorporando mecanismos do setor privado para aperfeiçoar resultados, como retenção de gastos e controle de custos. Essa é a orientação do plano diretor de reforma do aparelho estatal implantado pelo Governo brasileiro a partir de 1995. Uma de suas principais estratégicas foi a criação das organizações sociais – estatuto legal que permite às instituições sem fins lucrativos desenvolverem funções sociais delegadas pelo Estado. A partir de 1998, a Secretaria de Estado da Saúde de São Paulo tem repassado a gestão de hospitais para organizações sociais de saúde, mediante contratos de gestão,que discriminam objetivos e metas a serem alcançados na produção de serviços médico-hospitalares. Duas dessas experiências são analisadas aqui – os Hospitais Gerais de Itapecerica da Serra e do Itaim Paulista – com vistas a avaliar a capacidade do Estado de promover tal delegação, à luz do controle público e da garantia da eqüidade no acesso aos serviços de saúde. Empregou-se metodologia qualitativa, mediante estudo de caso. Foram realizadas trinta entrevistas com membros das equipes técnicas, das administrações e das mantenedoras dessas organizações, usuários dos serviços, representantes do Legislativo e do Executivo estadual. Procedeu-se à leitura de documentos e relatórios técnicos. Os resultados indicaram não haver incorporação do âmbito local na gestão dos serviços prestados; o principal coordenador e controlador das metas estabelecidas é a administração central da secretaria estadual. Para que se efetive a eqüidade no acesso, é fundamental a presença do Poder público local como articulador do sistema de saúde. O controle público expressa-se por ações fiscalizadoras mediante procedimentos contábil-financeiros do Tribunal de Contas do Estado ou das instâncias locais do controle social do Sistema Único de Saúde ou dos conselhos populares de saúde. A população não participa da formulação das ações de saúde. Nessa modalidade de gestão, o Poder público estadual assume presença marcante mediante financiamento global e controle administrativo dessas organizações, o que caracteriza uma desconcentração de função para instituições públicas não-estatais, responsáveis por uma lógica privada de gerenciamento por intermédio da contratação de recursos humanos e de administração financeira, aspectos limitantes da ação estatal. / At the end of the 20th century we had seen the come out of a new geopolitical and economical world configuration of neoliberal traces, as an alternative to overcome the capitalism crisis. The Welfare State is criticized by such conception, being assigned to it the responsibility for the crisis and the inefficiency to answer the social demands of a world that is constantly changing. In response to these critiques comes out the State reform movement that has assumed several propositions in the past two decades. The conception of minimum State that prevailed in the 80’s, leaving to the market the responsibility for the economical growing and caring of the society needs. In the next decade this model was questioned. Then comes the ideology of the strong State that must regulate and coordinate the social politics, leaving to the market and the non-governmental organizations the productions of goods and services. Influenced by the new public management, this State is conceived as a manager of social development, using mechanisms of the private sector to optimize results, as the retention of expenses and cost control. We observe this orientation in the director plan of reform of the governmental machine, presented by the Brazilian Govern since 1995. One of the main strategies was the creation of the Social Organizations ¾ legal statute that allows the non profit institutions to develop social functions delegated by the State. Since 1998, the Secretaria de Estado da Saúde de São Paulo has repassed hospitals to Social Organizations of Health, through performance agreements, establishing goals to be reached in the production of hospitalar services. Two of these experiences were analysed ¾ the General Hospitals from Itapecerica da Serra and from Itaim Paulista ¾ with the intention to evaluate the ability of the State in promoting such delegation, under the public control and the guarantee of equity in the access to he health services. We used qualitative methodology, through the technique of study of case. There were thirty interviews done, involving members from the technical staff, from the administration and from the owners of these organizations, users of the services, and representatives of the Legislative and Executive of the State. We did read the documents and technical reports. The results indicated that there is no incorporation at the local level in the management of the services done, and that the central level of the Secretaria Estadual is the main coordinator and controller of the goals established. As to the equity in the access, is fundamental the presence of the local Public Power to its effectiveness, in the articulation of the health system, as we have seen in the Itapecerica da Serra experience. The public control is made by inspection actions, through financial procedures of the Tribunal de Contas do Estado, or the local instances of social control of the Sistema Único de Saúde or of the popular counsils of health. There is no participation of the population in the formulation of health actions. In this kind of management the Public Power of the state of the São Paulo has a fundamental role, through the global financing and administrative control of these Organizations, characterizing a desconcentration of function for non governmental public institutions, that is responsible for a private logic of managing, through the contract of human resources and financial administration, limiting aspects of the action of the State.