This thesis examines 'Bottom of the Pyramid' (BoP) capitalism through an empirical study of the off-grid solar power market in the North Indian state of Uttar Pradesh. Over the last three decades, the extension and neoliberalisation of capitalism across the Global South has gathered pace. In many countries, including India, there has been a proliferation of businesses serving low-income populations following economic liberalisation, and a resulting growth in what is increasingly been theorised as 'BoP capitalism'; primarily in a literature produced by economics, business, and development scholars. In this literature, the development of capitalism at the bottom of the pyramid through the Global South is predominantly being theorised as a free market story, of formal, regularised businesses succeeding by selling good quality, branded but value- conscious, innovative, and frugal goods and services. Furthermore, the argument is being made that this is 'social capitalism', that formal businesses entering BoP markets can deliver developmental and environmental benefits to low-income populations. New markets for off-grid solar power products that are growing in multiple countries in the Global South provide one significant example of BoP capitalism. Within India, an off-grid solar power market has been developing since the 1990s within a newly liberalised market context. A body of research reports that private businesses are selling good quality and value-conscious solar goods and services to India's poor. This market has been framed as highlighting the potential of BoP capitalism to bring energy and light to India's poor, while also delivering developmental benefits. The contribution of this thesis is to challenge the existing body of literature on BoP capitalism, which tells a story of BoP capitalism through the Global South being developed by formal businesses, according to market dynamics, and sees no place for informal businesses as formal ones develop. Based on ten months of qualitative fieldwork in 2013-2014 in the state of Uttar Pradesh, looking comparatively at formal, regularised and commercialised solar shops and dealerships and at informal, small-scale solar shops, this thesis explores BoP capitalism in the Indian context. This thesis has several main findings. Firstly, it shows how a new group of formal solar shops and dealerships selling good quality, branded, and standardised products, and providing an installation service, after-sales servicing, and formal bank financing are developing the BoP solar market in Uttar Pradesh in a fashion familiar to the wider literature on BoP capitalism. Secondly, it shows how the success of these solar shops and dealerships was not a free market story, but how they are being shaped and supported through state and non-state resources and patronage, and that their growth was often dependent upon informal relationships with rural development banks, which opened-up bank financing options for solar customers and access to government subsidies. Thirdly, it looks at how informal solar shops were successfully selling off- grid solar products, adopting distinctly different business practices to formal solar businesses, and developing the market in a distinctly different way. I trace how informal businesses were not just successful because they were selling cheap and substandard goods, but were also thriving because they were the site of improvised and what I term 'jugaad' products and business practices. Jugaad is a Hindi term, referring to improvised and ingenious innovation and action. This thesis highlights a context of fluid capitalism at the BoP in India, where formal and informal solar businesses are developing the BoP solar market in distinctly different ways, and where state and non- state actors are shaping the market.

Tacit knowledge sharing has featured strongly in knowledge management literature in the last two decades. Knowledge management is an essential component attributed to underpinning organisational success and tacit knowledge sharing contributes directly to enhancing knowledge creation and to obtaining a competitive advantage in the business environment. Over the same period Communities of Practice (CoP) have risen in prominence as vehicles for tacit knowledge sharing and are seen as hotbeds of informal learning processes. There is, however, limited research into what may influence tacit knowledge sharing in CoPs. Additionally, although recognised as knowledge intensive organisations there has been limited research into knowledge sharing within and across educational institutions. The higher education (HE) sector in general has undergone significant change from a complex evolving landscape of political upheaval, funding divergence and an increasingly competitive worldwide market. Knowledge creation, combining and leveraging to improve an institution's performance, should therefore be considered of critical importance. Information Technology (IT) and Digital leadership have a key role in transforming Universities to meet the challenges in a global knowledge economy. The IT community within HE has a Sector Professional Organisation (SPO) that supports a number of voluntary CoPs which have operated over the last twenty years. The aim of the research was to explore the dimensions of tacit knowledge sharing in Communities of Practice working within the Higher Education Information Technology Sector. The study was undertaken from an interpretivist stance and used a phenomenological design with semi-structured interviews with participants who had experience of membership spanning several CoPs as the key data collection technique. The analysis was thematic in nature and brought to light expected and unexpected themes from the experiences of the participants. The key contribution is centered on the study findings that link the nature and movement of tacit knowledge from the core to the periphery of the CoP with its membership and leadership behaviors that are impacting on its success. From this a conceptual model that informs future HE IT CoP design and key leadership characteristics necessary for success, whilst supporting transferability, due to the findings' close association with tacit knowledge sharing was developed and is presented.

The extant entrepreneurship literature is replete with competing narratives about the concept of informal sector (IS). Also, IS’ potential as a source of income and the behavioural tendencies of operators in the sector remain highly contested but under-researched. In particular, not much is known about the incentives and the motivations for engaging in informal economic activity from the perspective of Sub-Saharan African (SSA) context where a significant proportion of all economic activities are informal. Thus, the lack of conceptual clarity and consensus about the underlying factors driving individuals into informal economic activity constitutes a major knowledge gap. To fill this gap, this study seeks to clarify the domain of IS from a SSA viewpoint, and through this paves the way for a more holistic understanding of the behavioural tendencies and motivations of IS operators in SSA. Specifically relying on the institutional, social exclusion, and personality trait theoretical frameworks, the study demonstrates how a combination of separate yet related phenomena of personality traits, institutional factors, and more importantly, situational factors that manifest as perceptions of social exclusion serve as the incentives and the motivations to engage in informal economic activity in SSA. To achieve its goal, qualitative primary data obtained through thirty-eight semi-structured interviews were transcribed verbatim and analysed using Nvivo. Firstly, the study found that institutional ambiguity, institutional delinquency, institutional passivity, and institutional incongruence are sources of voids in Nigeria's institutional framework that influence an individual to enter the IS. Secondly, social exclusion regarding lack of access to requirements such as finance and formal education to start and sustainably operate a business influences people to enter into the IS. Lastly, the findings indicate that personality traits’ influence regarding the decision to engage in informal economic activities is dependent on individual circumstances. These are valuable contributions to the stock of knowledge about the IS. Particularly, the identification and categorisation of four specific institutional voids and partitioning of the sources of exclusion; the finding that in adverse economic circumstances personality traits could influence potential opportunity-entrepreneurs to start-up in the IS; the finding about the role of trade associations; and the new understanding about the collaborative dimension of corruption in the context of IS practice, represent a significant contribution of this study. These contributions are valuable not just in terms of creating new windows of research opportunities, but also for evidence-based policy relating to the IS that is appropriately targeted at relevant groups. This is in addition to facilitating collaborations for business support, enlightenment, improved business practice, and inclusive growth.

Este trabalho apresenta algumas contribuições para uma atualização metodológica e pedagógica do ensino de instrumentos de sopro em aulas coletivas inspirado pelas práticas informais de aprendizagem identificadas por Green (2008), Braga (2005) e Priest (1989) entre outros. As práticas informais são um conjunto de atividades identificadas pela literatura como típicas da música popular ou tradicional que possuem interesse para a educação musical formal. Suas características principais podem ser resumidas como: concessão de espaço e tempo para os alunos improvisarem e experimentarem; livre escolha do repertório e; maior uso de modelos visuais e sonoros dados pelo professor e por gravações trazidas à sala de aula. As práticas informais estão de acordo com a pedagogia de Paulo Freire na medida em que colocam a autonomia como meio de aprendizagem e não apenas como finalidade. A formalização das práticas musicais na direção da escrita e leitura de partituras é um processo antigo correlacionado ao desenvolvimento do racionalismo na história do pensamento ocidental em sua busca pela precisão, segundo Koellreutter (Brito, 2007). O caminho que as práticas musicais tomaram teve seu ápice no século XIX, sendo que o sistema de ensino dos conservatórios constituído nesta época perdura até os dias de hoje na educação musical, em especial no ensino formal e tradicional. É só a partir da segunda metade do século XX que os trabalhos de educação musical procuraram reequilibrar o processo de transmissão da música em busca da oralidade e da subjetividade que quase se perdeu. Este trabalho procura ser mais uma contribuição nesta direção. A pesquisa procurou implementar as práticas informais seguindo em linhas gerais o modelo sugerido por Green (2008) mas também incorporando as contribuições de outros autores como Braga (2005) e Priest (1989) no curso de iniciação aos instrumentos de sopro do Guri. O foco principal foi a análise do comportamento dos alunos perante as atividades, geralmente pouco estruturadas, bem como de seu desenvolvimento musical ao longo das aulas, utilizando o método de pesquisa baseado no estudo de caso instrumental. Apesar de vários percalços ao longo do trabalho, os resultados obtidos foram bastante favoráveis a adoção destas práticas e corroboram com as ideias de Green (2008). Tanto no que diz respeito a tocar a melodia escolhida pelos próprios alunos, como nas improvisações, vários deles demonstraram bastante desembaraço e independência. Também se observou que, por serem uma forma mais direta e musical de se aprender, as práticas informais permitiram aos alunos lidar com materiais musicais muito mais ricos e complexos do que em um curso tradicional. Por outro lado estas práticas pareceram mais adequadas para os alunos mais velhos, uma vez que estes tendem naturalmente a ter mais voz no grupo e a exercer mais plenamente a sua autonomia, inibindo os mais jovens que talvez tivessem sido beneficiados por mais apoio docente. / This work presents some contributions for a methodological and pedagogical update to the teaching of woodwind instruments in group lessons based on informal learning practices identified by Green (2008), Braga (2005) and Priest (1989) among others. Informal learning practices are a set of activities identified in the literature as typical of popular or traditional music which are of interest for formal music education. Their main characteristics can be summarized as: granting time and room for the student\'s experimentations and improvisations; freedom to choose their musical repertoire; enhanced use of visual and sound role models exposed by the teacher and by musical recordings brought to the classroom. Informal practices are in harmony with Paulo Freire\'s pedagogy since they place autonomy as a mean of learning and not only as a goal. Following Koellreutter (BRITO, 2007), the formalization of musical practices towards the writing and reading of musical scores is a very old process related to the development of rationalism in the history of the western thought in its aim for precision. The path taken by musical practices had their pinnacle at the 19th century, when the conservatory learning system developed, which persists until today mainly in formal traditional education. It is only on the second half of the 20th century that the studies in musical education seek to balance the music transmission process towards an almost gone oral tradition and subjectivity. The present work tries to make a contribution in this direction. The research attempts to implement the informal practices according to the general guidelines of the model proposed by Green (2008), incorporating also the contributions of other authors like Braga (2005) and Priest (1989), in the beginner class of woodwind instruments at Guri program. The main focus of the analysis was on the responses of the students along the generally non-structured activities as well as their musical development throughout the course, using the research method based on instrumental case study. Despite several setbacks during the research, the results were highly favorable to the adoption of those practices and corroborate with Green\'s (2008) ideas. In terms of student\'s success in playing the tunes chosen by them, as well as in improvising several of them showed self-sufficiency and were at ease with the instrument. As the Informal Learning Practices are a more musical and nonmediated way of learning, the students were able to deal with a richer and more complex musical content. On the other hand those practices seemed more suitable to older students since they tend to have a more active role in the group and to exercise more fully their autonomy, inhibiting the youngest, that would probably have benefited from more teacher\'s support.

O poder, muitas vezes, é utilizado como sinônimo de violência, visto que identifica o Estado como possuidor do monopólio legítimo da força, sendo esta a manifestação última do poder. Para o direito, a relação entre poder e violência é valorada na sanção, servindo esta como diferenciação e identificação da norma jurídica. Apesar de muitos definirem poder e violência como opostos, a crise de legitimidade jurídica que surge quando o exercício da violência simbólica deixa de ser dissimulado e desconhecido por parte dos endereçados sociais, desperta o uso da violência contra a própria violência de modo não razoável e abusivo para se forçar a obediência ou mesmo manter as relações de poder. No entanto, a substituição do poder pela violência por parte da autoridade pode ter muitas consequências, tais como o aniquilamento do sujeito, a desconfirmação da autoridade, bem como o surgimento dos poderes informais. Em virtude do abuso do poder pela violência, surge o sentimento da injustiça, pois a violência não vai além de uma justificação, pois sempre trará em si a arbitrariedade, e, por isso, apesar de poder ser percebida como eficaz e até válida, não é capaz de afastar o inconformismo humano contra a perda do sentido das coisas, pois, em última instância, valeria a regra do mais forte sobre o mais fraco. De acordo com esta perspectiva, é possível analisar a relação entre direito, poder e violência no Brasil exposta no cinema nacional, especialmente no que se refere ao tráfico de drogas nas favelas e ao crime organizado. / The power is often used as synonymous with violence, because it identifies the state as having the legitimate monopoly of force, which is the latest manifestation of power. To the law, the relationship between power and violence is valued in sanction, this serving as differentiation and identification of the legal norm. While many define power and violence as opposed to legal legitimacy crisis that arises when the exercise of symbolic violence ceases to be concealed and unknown by the social addressed, awakens the use of violence against violence so unreasonable and abusive to compel obedience or even maintain power relations. However, the replacement of power by violence by the authority may have many consequences, such as the annihilation of the subject, disconfirmation of authority as well as the emergence of informal powers. Under the abuse of power by violence, the sense of injustice arises, because violence does not go beyond a justification, as always bring itself arbitrariness, and therefore, although it may be perceived as effective and valid until no is able to fend off the human discontent against the loss of the sense of things, because, ultimately, would the rule of the strong over the weak. According to this perspective, it is possible to analyze the relationship between law, power and violence in Brazil exposed on national cinema, especially in relation to drug trafficking in the slums and organized crime.

Há uma relação recíproca entre um dos objetivos das ciências administrativas – aumentar a produtividade do trabalho – e o crescimento do desemprego. Contudo, este tema é pouco explorado nessa área do conhecimento. Estudos que tratam direta ou indiretamente desta problemática costumam considerar que os desempregados ou são agentes empreendedores ou estão excluídos das relações de trabalho. Intentamos abordar este tema superando essas abordagens duais. Defendemos a tese de que os desempregados compõem um estrato populacional denominado exército de reserva (ER) e que este pode cumprir, no atual estágio de desenvolvimento das forças produtivas, um duplo papel, qual seja: regulador do preço da força de trabalho e agente contestatório do sociometabolismo do capital. Fundamentados, principalmente, nos estudos de Marx, Oliveira e Iasi, analisamos o mercado de trabalho tal como representado por instituições de pesquisas nacionais e internacionais e os dados coletados junto aos integrantes de um movimentos social formado por desempregados, o Movimento dos Trabalhadores Desempregados (MTD). O método dialético permitiu reconstituir o movimento dos múltiplos determinantes que sintetizaram a possibilidade de alterações qualitativas em parte do contingente em questão. Concluímos que o ER cumpre função estrutural econômica e ideológica de regular o preço da força de trabalho devido a, basicamente, dois fatores: 1) como superpopulação fluente, é uma reserva de força de trabalho que tende a deprimir o preço desta mercadoria à níveis crescentemente inferiores; 2) enquanto força de trabalho não utilizada diretamente pelo capitalista no processo de produção, os membros do ER, em sua manifestação como superpopulação estagnada, tendem a efetuarem trabalhos, seja na considerada economia informal seja na economia doméstica ou ainda na economia subterrânea, que satisfazem necessidades dos membros do exército ativo (EA) e do exército de reserva em sua manifestação fluente. Ao oferecerem produtos e serviços à baixo custo ao EA e ao próprio exército de reserva, a superpopulação estagnada colabora para o rebaixamento do valor da mercadoria força de trabalho, tendo em vista que esta, segundo a lei do valor, deve equivaler ao valor dos produtos necessários a sua reprodução. Defendemos, portanto, que no atual modo de produção capitalista em países periféricos opera-se, gradativamente, uma mudança qualitativa na consciência de classe desta parcela da classe trabalhadora que, sobretudo após o advento da reestruturação produtiva, apresenta tendência crescente de reposição contínua, isto é, mudança quantitativa que tem sido oportunizada, dentre outros fatores, pelo desenvolvimento do conhecimento administrativo. / There is a mutual relation between one of the administrative sciences objectives – increase labor productivity and unemployment growth. However, this theme is little exploited in this knowledge field. Studies which deal direct or indirectly with this problematic usually consider that unemployed people can be enterprising agents or are excluded from labor relations. We intended to address this theme overcoming these dual approaches. We defend the thesis that unemployed people are part of a population extract known as reserve army (RA) which can have, in the current stage of production forces, a double role, namely: regulator of the labor force price and oppositional agent of the capital’s social metabolism. Based, mainly, on the studies of Marx, Oliveira and Iasi, we analyze the labor market as it is represented by national and international research institutions and through collected data among the members of a social movement formed of unemployed people, the Unemployed Workers Movement (MTD). The dialectical method allowed us to reconstitute the movement of multiple determinants that synthesized the possibility of qualitative changes in part of the mentioned contingent. We have concluded that the RA performs an economic and ideological structural function of regulating the labor force price basically due to two factors: 1) as a fluent super population, it is a reserve of labor force, which depresses the price of this merchandise to levels increasingly inferiors; 2) as a labor force not directly used by the capitalist in the production process, the members of the RA, on their expression as a stagnant super population, tend to make works, whether in the so called informal economy, whether in the domestic economy or even in the underground economy, that satisfy needs of both the active army (AA) and the reserve army on its fluent manifestation. When offering products and services with low cost to the AA and even for the reserve army, the stagnant super population contributes to depreciate the value of the labor force merchandise, taking into consideration that according to the value law, this must be equivalent to the value of the products needed for its reproduction. The reserve army can play the role of oppositional subject whereas the concrete conditions of its pauperism tension the movement of formation and the construction of struggle organizational forms, enabling the constitution of a class consciousness process mediated by moments of denial and consent to the capital‟s social metabolism. We defend, therefore, that in the current capitalist way of production in peripheral countries a qualitative change gradually occurs in class consciousness of this portion of class-of-labor that shows, especially after the advent of productive restructuring, an increasing tendency of continuous replacement, that is, quantitative change which have been possible, among other factors, by the development of the administrative knowledge.

Background and Objectives: Alterations in the habitual sleep/wake patterns of women with breast cancer and their informal caregivers may be concurrently exacerbated and co-vary during the patient’s treatment. The current study set out to longitudinally ex-plore sleep-wake patterns of patient-caregiver dyads in the context of adjuvant chemotherapy (CTh) for breast cancer. Taking into consideration the complexity of mechanisms interfering with a care dyad’s sleep, diverse sleep-impairing factors were also investigated. Design and Methods: Descriptive, observational, repeated-measures dyadic study. Forty eight newly diagnosed women receiving outpatient adjuvant CTh for early stage breast cancer (stage I-IIIA) and their nominated primary informal caregiver completed self-reported sleep measures at pre-treatment (week prior to CTh), post-CTh cycle 1, post-CThC4, and approximately 30 days after the end of CTh (total of =6 cycles received). Additional data on the dyads’ sleep hygiene practices (SH), patient physical burden, caregiving burden (CRACB), psychological burden (PSYCH), nocturnal sleep disturbances (SDSTRB), and maladaptive coping strategies were collected at each assessment point. Results: Prior to CTh, 65% of dyads consisted of at least one poor sleeper, a rate further increasing to approximately 88% at CThC4. Multivariate hierarchical linear modelling revealed curvilinear trajectories for most dyads’ sleep/wake parameters that nevertheless reached significance (p<.05) for patients only. In both groups, sleep/wake impairment reached its peak at mid-treatment (CThC4); yet, patients consistently reported significantly more sleep problems than their carers. Partial convergence also emerged as suggested by positive correlations and no between-groups differences in daily disturbance, daytime napping duration, total sleep time, and overall sleep/wake impairment at pre-treatment. At CThC4, rates of change in sleep latency and daytime napping duration were also similar. In exploratory analyses, increased CRACB, poor SH, and SDSTRB consistently predicted poorer outcomes in the dyad members’ own sleep-wake patterns. Cross-partner effects most frequently emerged with regard to the dyads’ PSYCH, as well as for CRACB. Among the most interesting findings, increased patient PSYCH adversely affected caregiver perceived sleep quality and daytime napping. Reversely, increased CRACB was related to worse patient sleep quality, reduced sleep time, and difficulty to fall asleep. Some links might be suggested for own poor sleep hygiene and worse partner outcomes on daytime functioning, sleep efficiency, or wake after sleep onset. Conclusions and Future Implications: This is one of the first studies to show that a dyadic approach in the assessment of sleep/wake patterns in patients with breast cancer and their informal carers is a promising method to enhance exploration of potentially concurrent sleep/wake-impairment and associations with sleep-impairing factors that may co-vary in dyad members. Replication of the current findings in future dyadic sleep research is warranted. Meanwhile, clinicians will need to engage in concurrent systematic and ongoing sleep assessments that synthesise and contrast data to establish a care dyad’s level of sleep quality.

This exploratory study was inspired by the author’s voluntary work with streetconnected children and youth in Kenya. It develops an understanding of the experiences of young people leaving the street in two provincial Kenyan towns. Although there has been extensive research concerned with street-connectedness, there has been a limited focus on young people’s transitions away from the street. Participants were identified with the help of three organisations: fifty-three young people, aged 12 -28, participated in semi-structured interviews, focus groups, and visual methods, during two field research visits to Kenya, in 2012 and 2013. The study found that their experiences of leaving the street were influenced by their day-to-day interactions with family, friends and other members of the communities into which they transitioned. These interactions influenced how accepted the young people felt and the extent to which they believed they were supported economically, physically and psychosocially, especially with regards to their relationships with family members. The participants’ interactions with school-based peers and teachers were particularly important in schools and training centres, where they struggled to develop a sense of belonging. Being street-connected is an integral part of the identities constructed by young people after they leave the street and establish places for themselves in their families, schools, local communities, and wider society. Such street-connectedness can be a strength: the resilience and skills developed on the street are useful attributes in adapting to new situations, potentially providing income-generating opportunities later on. However, the stigmatisation and resulting marginalisation they experienced on the street can have lasting effects. Barriers to inclusion experienced on the street influence a young person’s ability to develop a sense of belonging to their new situation after leaving the street. This study makes a conceptual contribution. Street-connectedness begins when a young person first arrives on the street, and continues until what could be years after they leave it. This street-connectedness can be characterised by three liminalities. The first is associated with living in the physical space defined as being on the street: a physical embodiment of liminality. The second, describes the process of being in transition as a young person newly arrived on the street, or having recently left the street: each being a liminal phase. The third liminality is described by an identity-forming social space, associated with being, and having been, street-connected: a liminal identity. This liminal identity, associated with being street-connected, impacts upon young people (re)entering home communities and, in particular, education, and highlights a need to consider and address the effects of these impacts.

No description available.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-04-19T15:33:22Z No. of bitstreams: 1 Rodrigo Vargas Laureano_.pdf: 869128 bytes, checksum: a3d5bbe7b2f89ed30a118d117b4b0356 (MD5) / Made available in DSpace on 2017-04-19T15:33:22Z (GMT). No. of bitstreams: 1 Rodrigo Vargas Laureano_.pdf: 869128 bytes, checksum: a3d5bbe7b2f89ed30a118d117b4b0356 (MD5) Previous issue date: 2017-01-13 / Nenhuma / As Organizações Superiores de Auditoria, tais como os Tribunais de Contas, possuem uma relevante função no que tange à Governança Pública. Neste contexto, o presente estudo teve como objetivo identificar os fatores explicativos em relação aos Pareceres Prévios emitidos pelo TCE-RS nos processos de prestação de contas dos Prefeitos Municipais. A análise das evidências foi realizada à luz da Nova Teoria Institucional, na perspectiva de Douglass North. Essa que pressupõe que o objetivo das instituições é estabelecer uma estrutura de interação humana capaz de reduzir a incerteza nas relações em uma dada sociedade. Em outras palavras, as Instituições configuram-se como regras formais e informais, que estruturam as ações organizacionais. Nesta pesquisa, as regras formais referem-se aos aspectos regimentais relacionados aos processos de prestação de contas. De outra parte, as regras informais correspondem aos procedimentos não normatizados que, eventualmente, podem representar constrangimentos ao TCE-RS para a emissão de Parecer Prévio Desfavorável. Com base na revisão da literatura teórica e empírica foram formuladas 2 hipóteses principais, complementadas por um conjunto de 12 subhipóteses. As hipóteses foram testadas a partir de variáveis relacionadas às regras formais e de variáveis relacionadas às regras informais, sendo estimados modelos de regressão logística, cuja variável dependente binária é o Parecer Prévio emitido: Favorável ou Desfavorável. Foram examinados 3.968 processos relativos aos exercícios de 2005 a 2012 dos 496 municípios gaúchos. Os resultados indicam que as decisões do TCE-RS, em relação ao Parecer Prévio, são influenciadas por regras formais e por regras informais. Os aspectos formais referem-se à LRF e às inconformidades apontadas pelos Auditores. Enquanto que os aspectos informais dizem respeito à forma de provimento do Relator do Processo, à condição socioeconômica do Município e ao tempo de existência do mesmo. Aspectos relacionados ao tamanho e à localização do Município, bem como ao Partido do Prefeito, também foram testados, porém não apresentaram significância estatística. Este estudo permite que a sociedade conheça o TCE-RS, bem como os elementos que influenciam no seu processo decisório. Além disto, fornece subsídios para a discussão relativa à dicotomia existente entre a prevalência dos aspectos técnicos ou não técnicos nas decisões do órgão. / The Supreme Audit Institutions, such as Audit Courts, have a relevant role regarding Public Governance. In this context, this research has the aim to identify the factors with probability of explanation in relation to Pareceres Prévios (Previous Feedback) issued by TCE-RS in the processes concerning the provided accounts by Municipal mayors. The analysis of the evidence was carried by the light of New Institutional Theory, on Douglass North’s perspective, which presupposes that the aim of the institutions is to establish a structure of human interaction capable of reducing uncertainty in relationships in a given society. In other words, the Institutions are framed as formal and informal rules, which give foundation to the organizational actions. In this research, the formal rules refer to the regimental aspects related to provided accounts processes. The informal rules refer to non-standard procedures that may eventually represent constraints to TCE-RS for the issurance of an unfavorable Parecer Prévio. Based on the review of the theoretical and empirical literature, two main hypotheses were formulated, complemented by a set of twelve sub-hypotheses. The hypotheses were tested from variables related to formal rules and variables related to informal rules, and a logistic regression model is estimated, whose binary dependent variable is the Parecer Prévio issued: Favorable or Unfavorable. Were examined the processes related to the years 2005 to 2012 of 496 municipalities of the State of Rio Grande do Sul, 3,968 cases in total. The results of the estimated final model indicate that the decisions of the TCE-RS, in relation to the Parecer Prévio, are influenced by formal rules and by informal rules. The formal aspects refer to the Fiscal Responsability Law and to the nonconformities pointed out by the Audit Teams. While the informal aspects concern the form of provision of the Magistrate rapporteur of the process and the age, the socioeconomic condition of the Municipalities and the time of existence of the Municipalities. Aspects related to size and localization of the Municipality, as well as to the Mayor's Political Party, were also tested, but were not statistically significant. This research allows the society to know the TCE-RS, as well as the elements that influence its decision-making process. In addition, it provides an important contribution to the discussion of the dichotomy between the prevalence of technical or non-technical aspects in the decisions of TCE-RS.