Made available in DSpace on 2014-12-17T15:10:39Z (GMT). No. of bitstreams: 1 RichardsonLMC_DISSERT.pdf: 2525493 bytes, checksum: 6f1fd21e483842c63e5c67b4dac65e47 (MD5) Previous issue date: 2014-01-31 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / This work aims to analyze the policy of economic promotion in the Brazilian cities of medium and great size (with population above of 50.000 hab.). The objective of the research is to launch light in the debate on the regional and municipal development, presenting the recent hypotheses supplied by literature. Of complementary form, had for specific objective presents the results of the Research of Basic Information of Cities - PIM, of Brazilian Institute of Geography and Statistics (IBGE), in two surveys carried through together to the Brazilian local governments (1999 and 2009). It analyzes the instruments of economic promotion used by local governments and the influence of the development variables, as the Local Human Index of Development (HID-L) and the Local Gross Domestic Product (GDP-L). The research sample that factors as HID-L and GDP-L has significant influence in economic promotion of cities and must be taken in account in the definition of the local strategies of development / Esse trabalho analisa o estado da arte da promo??o econ?mica nos munic?pios brasileiros de m?dio e grande porte (com popula??o acima de 50.000 hab.). O objetivo da pesquisa ? lan?ar luz no debate sobre o desenvolvimento regional e municipal, apresentando hip?teses recentes da literatura. De forma complementar, tem-se por objetivo espec?fico a discuss?o dos resultados da Pesquisa de Informa??es B?sicas dos Munic?pios - PIM, do Instituto Brasileiro de Geografia e Estat?stica (IBGE), em dois levantamentos realizados junto aos munic?pios brasileiros (1999 e 2009). Analisa os instrumentos de promo??o econ?mica utilizados pelos munic?pios e a influ?ncia de algumas vari?veis de desenvolvimento, como o ?ndice de Desenvolvimento Humano Municipal (IDHM) e o Produto Interno Bruto Municipal (PIBM). A pesquisa mostra que fatores como o IDHM e do PIBM tem influ?ncia significativa sobre a promo??o econ?mica dos munic?pios e devem ser levados em conta na defini??o das estrat?gias locais de desenvolvimento

The master´s thesis on the theme Models of the Budgetary Allocation of Taxes and the Tax Autonomy of Territorial Budgets in OECD Countries {--} Possible Implications for Czech Republic deals with the budgetary allocation of taxes in the Czech Republic and OECD countries. Within the literature search, this thesis treats of basic concepts such as fiscal federalism, the budgetary allocation of taxes, tax autonomy and also appropriate recommendations in respect of tax decentralization. The practical part is focused on an analysis of models of the budgetary allocation of taxes in OECD countries and an analysis of models of the budgetary allocation of taxes in the Czech Republic in the years 1993 to 2008. In the analysis, this thesis deals with changes in a model of the budgetary allocation of taxes and the evaluation of these models in respect of theoretical knowledge and recommendations. In the conclusion of the master´s thesis, there is a summary of knowledge obtained and proposed measures to improve the current situation.

Historically, fundamental rights have not been perceived in their totality with the same degree of enforceability. However, with the contributionsof both the doctrine and the jurisprudence, todayall   fundamental rights, including those with social character, are considered to impose real obligations on the State.In this article, the author shows how the decentralization process has influenced in this phenomenon, with emphasis on the right to education, and presents an analysis regarding the actual situation of this right in our country based on the positive actions that are under the responsibility of the Ministry of Education and the decentralized organisms. / Históricamente, los derechos fundamentales no han sido percibidos en su totalidad con el mismogrado de exigibilidad. No obstante, con los aportesde la doctrina y la jurisprudencia, hoy se consideraque todos los derechos fundamentales, inclusive aquellos de carácter social, imponen obligaciones reales al Estado.En el presente artículo, la autora muestra cómo el proceso de descentralización ha influido en este fenómeno, con énfasis en el derecho a la educación, y plantea un análisis respecto de la situación actual de este derecho en nuestro país a partir de las acciones positivas a cargo del Ministerio de Educación y de los organismos descentralizados.

The article addresses the relationship between drug trafficking and subnational politics having as unit of analysis the local authorities’ speeches of the Cuzco districts of Kimbiri and Pichari form 2006 to 2010 Based in a qualitative methodology but backed by a pair of statistical tests, it is found that candidates and then authorities have a dualistic perspective about the cultivation of coca leafs, which is directed mostly to the production of cocaine Thus, also the radicalism in the defense of coca leaf is not constant in time, but rather strategic and casual Last, based on model proposal about drug trafficking networks of influence, we conclude that the closer this illegal economic activity is at the authorities, these have an ambiguous and contradictory speech on the issue / El artículo aborda la relación del narcotráfico con la política subnacional teniendo por unidad de análisis los discursos de las autoridades municipales de los distritos cusqueños de Kimbiri y Pichari de 2006 a 2010 En base a una metodología cualitativa pero respaldada de un par de pruebas estadísticas se comprueba que los candidatos y luego autoridades no tienen una perspectiva dualista sobre el cultivo de hoja de coca cuya producción se dirige en su mayoría a la producción de cocaína Así también la radicalidad en la defensa de la hoja de coca no es constante en el tiempo, sino más bien estratégica y ocasional Por último, en base a un modelo propuesto sobre las redes de influencia del narcotráfico, se concluye que mientras más cercana se encuentre esta actividad económica ilegal a las autoridades, estas tendrán un discurso ambiguo y contradictorio sobre el tema / O artigo aborda a relação do narcotráfico com a política subnacional tendo a unidade deanalise aos discursos das autoridades municipais dos distritos cusqueños de Kimbiri e Pichari dos anos 2006 aos 2010 Na base duma metodologia qualitativa, mas apoiada de duas provas estadísticas se podem comprovar o que os candidatos e logo as autoridades, não tem uma perspectiva dualista sobre o cultivo da folha de coca o que sua produção dirige, maiormente a produção da cocaína Da mesma forma, a defensa radical da folha de coca não é constante no tempo, mas é estratégica e ocasional Finalmente, na base dum modelo proposto sobre as redes de influência do narcotráfico, pode-se concluir que se a atividade econômica ilegal fica per todas autoridades, elas tem um discurso duvidoso e com contradições sobre o tema

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.

Depuis le début des années 1980, les élus locaux ont progressivement construit leur capacité à répondre au « problème » de l’intégration des étrangers. Cette mise à l’agenda politique a émergé en raison de sollicitations de la part du pôle associatif de l’espace local de la cause des étrangers et d’une dynamique de territorialisation des politiques d’ « intégration des étrangers » encouragée par l’État. Toutefois, c’est avec l’arrivée de nouvelles équipes municipales en 1989 que les exécutifs municipaux ont accru leurs revendications pour de nouvelles compétences sur cette thématique. Cette dynamique d’affirmation de nouvelles compétences pour les villes s’est poursuivie au cours des décennies 1990 et 2000 aussi bien dans l’espace européen que face aux autorités étatiques. Néanmoins, l’institutionnalisation d’une politique municipale d’ « intégration des étrangers » peine à avoir lieu en raison d’un engagement politique qui reste limité et de la montée en puissance d’un paradigme concurrent, celui de la « discrimination ethno-raciale ». Finalement, les exécutifs municipaux ont délaissé une action visant à résoudre les phénomènes de discriminations et d’exclusion socio-économiques des populations étrangères et de leurs enfants. L’enquête menée met en lumière plusieurs ressorts de cette dynamique générale. En premier lieu, elle permet de démontrer la force de la variable politics dans la conduite de l’action publique. Ensuite, l’enquête permet de saisir le rôle joué par la scène européenne dans le processus de contestation de la suprématie des autorités étatiques par les villes. Enfin, l’analyse des dispositifs mis en place par les trois villes étudiées révèle l’usage du critère ethnique dans le façonnement de la figure de l’ « étranger » visé par les actions municipales d’ « intégration ». / Since the early eighties, local politicians have started to claim their competencies to solve the « problem » of « integration ». Activists in favour of migrants and some national organisations have acted to make that “problem” a top priority on the political agenda. With new mayors elected in Lyon, Nantes and Strasbourg in 1989, cities have been clearly determined to increase their competencies on this topic in front of the State. This process was also noticeable at the European level in network of cities even if French cities stressed out the specific French philosophy of integration. In the 2000s, the setting up of units dedicated to “integration” reveals how local policies on “integration” have started to be institutionalised. However, the rising issue of the fight against discrimination has provoked the disappearance of an active local policy to solve the socio-economic issues migrants and ethnic minorities are facing. Our analysis reveals how politics do matter in policies and how the European level is seen as an opportunity to criticize the supremacy of the State. Last but not least, whereas France is described to be blind to ethnic communities, we stress out how city actions are laying down ethnicity to determine who is a « foreigner ».

The goal of this thesis is to describe establishment, development and forms of town twinnig. There is described development, definitions, benefits and forms of town twinning in the theoretical part. There are presented international organisations supporting town twinning too and also there is described a programm called "Town Twinning". Practical part is devoted to description of activities among choosen towns - Hradec Králové, Kostelec nad Orlicí, Vamberk and Albrechtice nad Orlicí. There are some proposals how to support tourism with these partner towns too.

Diploma thesis "The Interest Group the Union of Cities, Towns and Communities of the Czech Republic in the Process of Public Policy in the Czech Republic" is a deeper analysis of one of the important interest groups associating cities, towns and communities in the Czech public space, the Union of Cities, Towns and Communities of the Czech Republic. Activities of the Union and its contribution to the Czech public policy are in depth analyzed against a background of social movements and the theory of interest groups. The Union is assessed from the perspective of its history, types of interest groups and resources it manages (namely the membership base, financial means and means of public policy lobbying). The analysis indicates that the negative image that lobbying has in the Czech Republic needs not necessarily be fair. As an organization addressing peer groups, yet defending public interests due to the fact that the Union's members are as a part of public administration municipalities, the Union advocates those things that finally bring positive effects to lives of all citizens in the Czech Republic. In relation to challenges the Union currently faces the thesis covers also a case study of emergence of Sdružení místních samospráv. This Association of Local Governments that pursuant to the amended...

The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.