Thesis (doctoral)--Universiẗat Düsseldorf, 2006. / Includes bibliographical references (p. 251-266).

This treatise tests the effectiveness of withholding taxes imposed by the South African tax authorities with respect to amounts paid from a South African source to a non-resident in respect of interest, royalties and foreign entertainers and sportspersons. The first research objective discusses the alignment of the meaning of words and phrases in both the domestic law of South Africa and Double Tax Agreements (DTA.) The second issue outlines whether the DTA supports the domestic law through the waiving of tax claims in favour of the country of source. In last instance the attribution of income is discussed. The interpretation attached to the words for the purpose of levying normal tax, serves as the methodology for identifying inconsistencies with the levying of withholding tax. The wider scope of withholding taxes with respect to the meaning of ‘interest’, ‘royalties’ as well as ‘foreign entertainer and sportsperson’ misaligns with the corresponding meaning of it in the DTA. This creates the risk that amounts paid to non-residents will either not be subjected to withholding tax in the source state or that the income will be taxable in the resident state as a result of the application of other articles of the DTA. DTA’s concluded between South Africa and other countries are based on the OECD Model Tax Convention. These DTA’s tend to favour the residence state with respect to the waiving of tax claims. The source state’s right to collect withholding tax on income from royalties and interest is prevented if the foreign person is physically present in South Africa for more than 183 days and if the interest/royalty payment is effectively connected with a permanent establishment in South Africa. The domestic law and DTA are misaligned with respect to the attribution of interest and royalty income since the recipient of the income for the purpose of the domestic law is not necessarily the beneficial owner of the debt claim or intellectual property. It can therefore be recommended that South Africa must renegotiate DTA’s to favour taxation in the source state. Withholding tax provisions must also be redrafted to align them with the DTA meaning.

107 p. / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2012-12-17T18:57:51Z No. of bitstreams: 1 elga_lessa.pdf: 321657 bytes, checksum: 81c35a146b8726912428c93676105827 (MD5) / Made available in DSpace on 2012-12-17T18:57:51Z (GMT). No. of bitstreams: 1 elga_lessa.pdf: 321657 bytes, checksum: 81c35a146b8726912428c93676105827 (MD5) Previous issue date: 2011 / O presente trabalho analisa a inserção de políticas públicas étnicas voltadas para terreiros de candomblé na agenda brasileira, analisando, particularmente, a influência das organizações intergovernamentais e dos movimentos sociais nesse processo. Para perceber as mudanças que se operaram na formulação de políticas relacionadas à temática, foi enfatizada a importância da realização da Conferência de Durban, em 2001, como grande marco representativo para construção de um novo consenso no qual a ideia de uma humanidade abstrata e universal cede espaço para a defesa de direitos de uma sociedade multicultural. A partir da realização da referida Conferência, foi possível identificar mais claramente a existência de uma agenda étnica brasileira, da qual se desdobra a agenda para terreiros de candomblé e cuja aderência se deu em grande parte pelo discurso propugnado pelo movimento negro. Mesmo com a constatação da existência da agenda étnica, a análise das ações empreendidas revelou a impossibilidade de seu enquadramento como políticas públicas, tendo em vista a ausência de um propósito de maior relevância ou a continuidade dessas ações. Apesar de não classificá-las como políticas públicas, a dissertação é finalizada com o entendimento de que a formação da agenda étnica é uma etapa de um ciclo da política pública, que para ter seu ciclo concluído necessita de uma maior participação dos terreiros na arena política. / Salvador

135fls. / Submitted by Hozana Azevedo (hazevedo@ufba.br) on 2013-06-13T17:33:45Z No. of bitstreams: 1 Isis Gomes dos Santos.pdf: 1078876 bytes, checksum: e01d5f087d7808c0f05ff1bb6e5d304d (MD5) / Approved for entry into archive by Oliveira Santos Dilzaná(dilznana@yahoo.com.br) on 2013-06-25T17:48:50Z (GMT) No. of bitstreams: 1 Isis Gomes dos Santos.pdf: 1078876 bytes, checksum: e01d5f087d7808c0f05ff1bb6e5d304d (MD5) / Made available in DSpace on 2013-06-25T17:48:50Z (GMT). No. of bitstreams: 1 Isis Gomes dos Santos.pdf: 1078876 bytes, checksum: e01d5f087d7808c0f05ff1bb6e5d304d (MD5) Previous issue date: 2010 / CNPq / Este trabalho foi realizado com o objetivo de identificar como a política federal do Sistema Único de Segurança Pública está sendo implementada em municípios do Nordeste e, por sua vez, como as políticas dos Governos Locais convergem para este processo de implementação. Um segundo objetivo foi analisar quais fatores podem auxiliar a compreensão da existência de estágios diferenciados de implantação nos municípios selecionados, destacando os constrangimentos e incentivos relacionados a estes. Para seleção dos casos estudados, utilizaram-se dados da Pesquisa de Informações Básicas Municipais – CENSO MUNIC/IBGE, tendo sido selecionada uma amostra censitária de dez municípios nos estados da Bahia e de Pernambuco. Nestes contextos, foram explorados aspectos relativos aos processos e mecanismos de implementação do SUSP e de outras políticas públicas e iniciativas locais de prevenção à criminalidade e violência, tanto entre segmentos dos governos subnacionais, como da sociedade civil organizada. Por alcançarem maior interface com o SUSP, as políticas municipais (Guardas Municipais, Planos Municipais, Fundos Municipais e Conselhos Municipais/Comunitários) foram estudadas de forma mais incisiva, por meio da coleta primária de dados qualitativos, buscando-se aprofundar a compreensão do fenômeno em análise. Considerando que a implementação da política nacional do SUSP presume a descentralização de poderes, competências e atribuições, mas, em contrapartida, exige o estabelecimento de relações cooperativas e complementares entre níveis de governo, a fundamentação teórica das análises empíricas desta pesquisa buscou, notadamente, contribuições na literatura sobre implementação de políticas públicas e nos estudos sobre descentralização política e relações intergovernamentais, a fim de dar conta de compreender quais instituições afetam comportamentos e decisões no processo de implementação da política em análise. Os achados indicaram que embora apresente incentivos universais, o SUSP se encontra em estágio mais institucionalizado nos municípios de Pernambuco do que nos municípios da Bahia, permitindo concluir que a implementação da política analisada envolve um arranjo de relações que varia segundo a interação entre os desenhos das políticas municipais pré-existentes e as seguintes variáveis: o caráter de execução da política estadual de segurança pública nos municípios; o acesso ao conhecimento técnico e científico sobre as políticas de prevenção; as articulações estabelecidas entre o nível municipal e federal; e, sobremaneira, os contextos de governança intermunicipal. Conclui-se, ainda, que a implantação do SUSP potencializa-se em situações que envolvem um desenho robusto de relações entre governos locais circunscritos num mesmo território e que, em tais contextos, as burocracias da área e a intervenção da União jogam papel determinante na implementação da política federal. This thesis has been carried out with the aim of identifying how the federal policy of the Unified Public Safety System (SUSP) is being implemented in Northeast municipalities and, in turn, how the policies of the Local Governments converge to this implementation process. A second aim has been to examine which variables may help understand the existence of different stages of implementation in the selected municipalities, highlighting the associated constraints and incentives. Data from the Municipal Basic Information Survey- CENSUS MUNIC / IBGE- has been used in selecting the studied cases and a sample census of ten municipalities in the states of Bahia and Pernambuco has been selected. In those contexts, aspects of the processes and mechanisms for implementing the SUSP and other public policies and local initiatives to prevent crime and violence have been explored, both among segments from subnational governments and from the organized civil society. Municipal politics (Municipal Guards, Municipal Projects, Municipal Funds and Municipal/Community Councils), for achieving greater interface with the SUSP, have been studied most deeply through the primary collection of qualitative data, aiming to deepen the understanding of the phenomenon under review. The theoretical foundation of the empirical analysis has searched contributions, notably, in the literature on implementation of public policies and in the studies on political decentralization and intergovernmental relations, aiming to understand which polity affect behaviors and decisions in the process of implementing the policy under review, considering that the implementation of the national policy for the SUSP presupposes the decentralization of powers, functions and duties, but in contrast, requires the establishment of cooperative and complementary relations among levels of government. The findings have indicated that the SUSP, although showing universal incentives, is found to be in a more institutionalized stage in the municipalities of Pernambuco rather than in those of Bahia, allowing the conclusion that the analyzed policy implementation involves an arrangement of relationships which varies according to the interaction among the designs of pre-existing local policies and the following variables: the character of implementation of state policy for public safety in the municipalities, the access to technical and scientific knowledge on prevention policies, the links established between the federal and municipal levels and, above all, the contexts of municipal governance. One can also conclude that the implementation of the SUSP gains strength in situations involving a robust design of relationships between local governments circumscribed within the same territory and that, in such contexts, the bureaucracies of the area and the intervention of Federal Government play a decisive role in implementing the federal policy. / Salvador

Submitted by Isabella Souto Pera Simões (isasps@gmail.com) on 2014-01-20T00:02:45Z No. of bitstreams: 1 Dissertação Isabella - Apropriação das transferências pelas burocracia_vbiblioteca.pdf: 553541 bytes, checksum: 1856ebed70c40ef9f62836e22fe0072d (MD5) / Approved for entry into archive by Vera Lúcia Mourão (vera.mourao@fgv.br) on 2014-01-20T12:22:10Z (GMT) No. of bitstreams: 1 Dissertação Isabella - Apropriação das transferências pelas burocracia_vbiblioteca.pdf: 553541 bytes, checksum: 1856ebed70c40ef9f62836e22fe0072d (MD5) / Made available in DSpace on 2014-01-20T13:25:18Z (GMT). No. of bitstreams: 1 Dissertação Isabella - Apropriação das transferências pelas burocracia_vbiblioteca.pdf: 553541 bytes, checksum: 1856ebed70c40ef9f62836e22fe0072d (MD5) Previous issue date: 2013-12-19 / Despite what would be expected by a simple theoretical prediction, several empiric studies have verified that an increase of the grants-in-aid leads to greater public spending in comparison to an equivalent raise in the citizen’s income. One of the hypotheses for this phenomenon, known as the flypaper effect, is that the bureaucracy appropriates of grants through wages, which is consistent with the assumption raised by the literature that bureaucrats would be interested in maximizing their own budget and would take advantage of the information and power asymmetries compared to the electorate. This paper aims to investigate whether this assumption is demonstrated empirically for Brazilian municipalities, verifying the relationship between transfers and the wage differential between the public and private spheres. Therefore, we use municipalities’ data panel from 2002 to 2011 and an instrumental variables model. The wage differential is obtained through the Oaxaca Decomposition, which isolates the effect of individual characteristics in wages from the resource appropriation result. The results show that there are evidences of appropriation, not only when public and private sectors are compared as a whole, but also when subsectors are considered. / Ao contrário do que seria esperado em uma previsão teórica simples, diversos trabalhos empíricos têm verificado que um aumento das transferências intergovernamentais gera um gasto público maior do que uma elevação equivalente na renda dos indivíduos. Uma das hipóteses para este fenômeno, conhecido com o flypaper effect, é de que a burocracia se apropria das transferências por meio de salários, o que é condizente com o pressuposto de que os burocratas estariam interessados em maximizar seu próprio orçamento, e se aproveitariam da assimetria de informação e poder em relação ao eleitorado. Este trabalho tem o objetivo de investigar se tal pressuposto se comprova empiricamente para os municípios brasileiros, verificando a relação entre as transferências incondicionais e o diferencial de salários entre as esferas pública e privada. Para tanto, utilizamos um painel de municípios que cobre o período de 2002 a 2011 e um modelo econométrico de variável instrumental. Para medir o diferencial de salário, foi usada a Decomposição de Oaxaca, que separa o efeito das características individuais daquele que seria gerado pela apropriação. Os resultados apontam para a ocorrência de apropriação, considerando não só o setor público e privado formal como um todo, mas também seus subsetores.

Submitted by Catarina Ianni Segatto (catarina.segatto@gmail.com) on 2015-03-19T19:43:18Z No. of bitstreams: 1 tese_Catarina (1).pdf: 2965868 bytes, checksum: 6eb6a9cdc7bfc34fb3269dee3ccc6a28 (MD5) / Rejected by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br), reason: Prezada Catarina, Seu trabalho não esta conforme as normas da ABNT/APA, segue então os pontos para correção: *Capa e contra-capa deverá constar apenas FUNDAÇÃO GETULIO VARGAS - ESCOLA DE ADMINISTRAÇÃO DE EMPRESAS DE SÃO PAULO. * A numeração das paginas devem aparecer somente a partir da listas. *AGRADECIMENTO - RESUMO - ABSTRACT deve : Titulo: caixa alta, fonte tamanho 12, centralizado, entrelinhas 1,5 Texto: fonte tamanho 12, entrelinhas 1,5 , alinhamento justificado *Fonte Arial ou Times New Roman - Tamanho 12 Qualquer duvida estou a disposição, Att, Pâmela Tonsa 3799-7852 on 2015-03-19T20:16:32Z (GMT) / Submitted by Catarina Ianni Segatto (catarina.segatto@gmail.com) on 2015-03-20T19:09:04Z No. of bitstreams: 2 tese_Catarina (2).pdf: 2949576 bytes, checksum: 53ea05b82485991c7b7a6dc841fa9f19 (MD5) tese_Catarina (2).pdf: 2949576 bytes, checksum: 53ea05b82485991c7b7a6dc841fa9f19 (MD5) / Rejected by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br), reason: Boa tarde Catarina, Você deverá colocar a palavra AGRADECIMENTO em letra maiúscula e não pode ter SÃO PAULO 2015 na folha de assinaturas. Qualquer duvida estamos a disposição. Pâmela Tonsa 3799-7852 on 2015-03-20T19:23:01Z (GMT) / Submitted by Catarina Ianni Segatto (catarina.segatto@gmail.com) on 2015-03-22T22:34:42Z No. of bitstreams: 1 tese_Catarina (2) (1).pdf: 2948492 bytes, checksum: 2a4cdc0b9c4d2370b4293dbaefdceb80 (MD5) / Approved for entry into archive by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br) on 2015-03-23T11:46:17Z (GMT) No. of bitstreams: 1 tese_Catarina (2) (1).pdf: 2948492 bytes, checksum: 2a4cdc0b9c4d2370b4293dbaefdceb80 (MD5) / Made available in DSpace on 2015-03-23T13:00:06Z (GMT). No. of bitstreams: 1 tese_Catarina (2) (1).pdf: 2948492 bytes, checksum: 2a4cdc0b9c4d2370b4293dbaefdceb80 (MD5) Previous issue date: 2015-02-23 / The objective of this Thesis is to comprehend Brazilian states’ role in intergovernmental relations in Brazil. Particularly, its goal consists in analyzing if they can perform a state coordination role, as federal government does in some federations aiming to reduce diversities, mainly, socioeconomic and institutional ones. This relationship is analyzed in education because the Federal Constitution of 1988 determines that states and municipalities must share competences in elementary education and they must cooperate in this level. However, the trajectory of this policy is characterized by a great variety in enrollments and in cooperation between Brazilian states and municipalities, which was never regulated. The research has involved the understating of the trajectory of educational policy, the National Education System, the relations between states and municipalities in this policy, the results of cooperation in municipal education policies in four states – Ceará, Mato Grosso do Sul, Pará e São Paulo – and on students’ performance. As a result, there are different models of cooperation between subnational governments in education, in which only the Ceará case is characterized as a state coordination one. / O objetivo desta Tese é compreender o papel dos estados brasileiros nas relações intergovernamentais no Brasil. Especificamente, busca-se analisar se os mesmos podem desempenhar um papel de coordenação estadual, como o governo federal o faz em algumas Federações com a finalidade de reduzir diversidades, principalmente, desigualdades socioeconômicas e institucionais. Essa relação é analisada na Educação, já que a Constituição Federal de 1988 determinou que estados e municípios compartilhem competências na oferta do ensino fundamental e que deve haver colaboração, especialmente, nessa etapa do ensino. No entanto, a trajetória dessa política é caracterizada por uma grande diversidade na sua oferta e na cooperação entre os estados e os municípios, na medida em que o regime de colaboração nunca foi regulamentado. A pesquisa envolveu o entendimento sobre a trajetória da política educacional, o funcionamento do Sistema Nacional de Educação, as relações entre estados e municípios na Educação, os resultados da cooperação nas políticas municipais de Educação em quatro estados – Ceará, Mato Grosso do Sul, Pará e São Paulo – e nos resultados educacionais. Como resultado, conclui-se que há diferentes modelos de cooperação entre os governos subnacionais na Educação, sendo que, somente o caso cearense se caracteriza como de coordenação estadual.

Submitted by Neuza Corte de Oliveira (ncortedeoliveira@gmail.com) on 2017-08-09T20:28:29Z No. of bitstreams: 1 TESE_FINAL_ago.pdf: 2684580 bytes, checksum: 1169274f826d745ea3a7d8a50f1fe709 (MD5) / Approved for entry into archive by Maria Tereza Fernandes Conselmo (maria.conselmo@fgv.br) on 2017-08-09T21:27:06Z (GMT) No. of bitstreams: 1 TESE_FINAL_ago.pdf: 2684580 bytes, checksum: 1169274f826d745ea3a7d8a50f1fe709 (MD5) / Made available in DSpace on 2017-08-10T12:16:26Z (GMT). No. of bitstreams: 1 TESE_FINAL_ago.pdf: 2684580 bytes, checksum: 1169274f826d745ea3a7d8a50f1fe709 (MD5) Previous issue date: 2017-07-12 / De modo geral, em países como o Brasil, em que há muita desigualdade na distribuição de renda, o arranjo constitucional federativo adota o princípio da responsabilidade pela provisão da maioria dos serviços públicos, em especial na área de políticas sociais, comum aos três níveis de governo. Nesse sentido, o desenho institucional das relações intergovernamentais entre os diferentes níveis de governo pode ser entendido como um conjunto de mecanismos e estratégias para induzir as esferas de governo a aderirem às políticas públicas nacionais. Assim, o presente trabalho procura analisar as formas de interação entre as três esferas governamentais no Brasil, olhando, particularmente, o Programa de Aquisição de Alimentos na modalidade compra com doação simultânea, modelo misto. A escolha desse objeto empírico justifica-se não só pela sua importância social no combate à extrema pobreza no país, mas sobretudo pelo fato de se constituir em política pública cuja implementação se faz pela atuação conjunta entre União, Estado e Município. Para atender o proposto no estudo, a estratégia metodológica adotada foi o estudo de caso único, que permite explicar as ligações causais em intervenções ou situações da vida real demasiadamente complexas para serem tratadas por meio de estratégias experimentais ou de comparações mais amplas de dados, que exigem aprofundamento de vários níveis de análise, adotando-se uma combinação de técnicas ou fontes de informação para validar os resultados, tais como leis, resoluções, decretos, relatórios, atas de reuniões, entrevistas e observação direta. A escolha do Estado do Paraná e o Município de Maringá como o lócus empírico da pesquisa foi feita por razões de ordem prática que facilitam a coleta de informações. Como conclusões, a investigação reforça argumentação da literatura de que a existência de um padrão de relacionamento interdependente na implementação de uma política pública é fundamental para seu sucesso. Entretanto, ressalta que os acordos entre as esferas de governo são essenciais para atingir o objetivo traçado no desenho da política. Desse modo, na Autoridade Independente de Wright (1988), existe entre os governos um relacionamento de total independência e autonomia, o que seria conseguido a partir da completa clarificação dos papéis de cada uma das esferas de governo. Portanto, o tipo de autoridade hierárquica, modelizado por Wright, exige que a implementação da política pública compartilhada, uma clara delimitação dos papéis de cada esfera de governo. Por outro lado, não é suficiente a delimitação dos papéis nas três esferas de governo; é necessário que os objetivos da política sejam claros para os implementadores e o que esperam deles. Essas questões vinculam-se à maior ou menor possibilidade de resistência ao plano. Somam-se a isso a previsão e a disponibilidade de recursos, financeiros, principalmente. Conclui-se que a hipótese que fundamenta a investigação, o ‘fracasso’ ou a impossibilidade de o Programa de Aquisição de Alimentos (PAA) concretizar uma relação intergovernamental – exigência tida como necessária para que ele atinja seus objetivos – deve-se à ausência de um padrão de relacionamento interdependente (ou de barganha) entre seus atores é comprovada pela pesquisa. / Generally speaking, in countries like Brazil, where there is a lot of inequality in income distribution, the constitutional arrangement of Federation adopts the principle of responsibility for the provision of most public services, particularly in the area of social policies, common to the three levels of Government. In this sense, the institutional design of intergovernmental relations between the different levels of Government can be understood as a set of mechanisms and strategies to induce the Government to adhere to national public policies. Thus, this paper seeks to analyse the forms of interaction between the three governmental spheres in Brazil looking particularly the food acquisition Program in purchase mode with simultaneous donation, mixed model. The choice of this empirical object is justified not only by your social importance in the fight against extreme poverty in the country, but above all by the fact become public policy whose implementation is done by the performance. To meet the proposed in the study, the methodological strategy adopted was the single case study, that allows to explain the causal links in speeches or real life situations too complex to be handled through experimental strategies or broader comparisons of data that require deepening of various levels of analysis, adopting a combination of techniques or information sources to validate the results , such as laws, decrees, resolutions, reports, minutes of meetings, interviews and direct observation. The choice of the State of Paraná and the municipality of Maringá as the locus of empirical research was made for practical reasons that facilitate the collection of information. As the research reinforces findings the literature of the existence of a pattern of interdependent relationship in the implementation of a public policy is key to your success. However, points out that the agreements between the spheres of Government are essential to achieve the goal outlined in the design of policy. Thus, the independent authority of Wright (1988), exists between Governments a total independence and autonomy relationship, which would be achieved from the complete clarification of the roles of each of the spheres of Government. Therefore, the type of hierarchical authority, modelizado by Wright, requires the implementation of shared public policy, a clear delineation of the roles of each sphere of Government. On the other hand, are not sufficient the delimitation of roles in the three spheres of Government, it is necessary to be clear policy objectives for implementers and what's expected of them. These issues are linked to a greater or lesser possibility of resistance to the plan. Add to that the forecast and availability of resources, especially financial. It is concluded that the hypothesis on which the investigation the ‘failure’ or the impossibility of the food acquisition Program (PAA) to intergovernmental relationship – demand taken as needed so that it reaches your goals – is due to the absence of an interdependent relationship pattern (or of bargaining) between his actors is proven by research.

This research conducts a Critical Assessment of the Provincial Intervention Outcomes in Makana Local Municipality in the Eastern Cape Province (2012-2014) with the overriding objectives to identify factors which cause unsuccessful Provincial intervention on local government affairs and measure the extent to which these factors played a role in the intervention in Makana Local Municipality and assess the outcomes of Provincial intervention in Makana Local Municipality. The entire research process was guided by the above research objectives and questions that strive to assess the outcomes of Provincial intervention in Makana. The study involved a qualitative research approach: conducting interviews and reviewing the Provincial Strategic Plans 2014, Financial Recover Plans 2014, Makana Annual Financial Statement 2015, Makana Budget Analysis 2014 and the Auditor Generals 2014/15 annual report on Makana. The study identified and defined challenges (factors) that contribute to poor outcomes in Provincial interventions and further identified success factors of Provincial intervention. The extent to which these factors played a role in Makana were then measured, and finally, the outcomes of Provincial intervention in Makana Local Municipality were assessed. The findings of the study indicate that the intervention in Makana Local Municipality has produced stability in the municipality and resulted in a degree of successful outcomes. However, there are priority areas that the municipality still needs to work on in order to make certain that the Makana Local Municipality is fully functional in all the areas that have been identified as priority areas of intervention. The study establish that there are many factors that may lead to Provincial interventions failing in Local government, such as lack of monitoring and evaluation during intervention, lack of commitment by the Province, political interferences and lack of budget or funds to implement the strategic plans. These factors can be prevented in order to assure that Provincial intervention in Local government is successful. The study reveals that proper intervention plans, effective implementations of the strategic plans, coordination and communication between municipal Council, Province and municipal officials, monitoring and evaluation during and after intervention can assist the Province to detect whether the interventions are to be successful. Lastly, the study makes recommendations for both Provincial and Local government.

Thesis submitted in fulfilment of the requirements for the degree Doctor of Technology: INFORMATION TECHNOLOGY in the Faculty of Informatics and Design at the Cape Peninsula University of Technology, 2013 / Governments throughout the world are increasingly under pressure to transform in response to rapid changes in the global economy. They are faced with new and challenging situations as the social world, the economy, demography and technology keep changing. While literature reports some degree of success towards e-government implementation in the developed world, there is lack of empirical research on successes of e-government and information sharing practices of government agencies in developing countries. Designers of e-government solutions in all countries face challenges that are unique to their specific sociocultural, economic, geographic, environmental, political, and technical context. However, the peculiarity of e-government challenges is more evident in developing countries than in developed ones. This research is motivated by the need to investigate an e-government phenomenon in a developing country context like Zimbabwe which is characterised by complex dynamics rooted in politics, economy and social setting. Emphasis is placed on the political nature and the complex institutional environments in which e-government develops and recognition is given to the key concepts of e-government which involve the technological and social aspects. This study has been scoped empirically to explore e-government implementation efforts at government level then a case study of the Ministry of Tourism and Hospitality’s e-Administration dimension of e-government, with focus on information sharing. Tourism is an example that e-government’s parameters do not stop at the boundaries of the public sector. The research first conducted a document study of all policies and programmes initiated by the government of Zimbabwe towards public sector modernisation using ICTs. Secondly, in order to identify the status of e-government and information sharing as well as government’s vision in the same, interviews were conducted with the Ministry of ICT’s administration. Thirdly, a case study of the Ministry of Tourism and Hospitality was conducted to establish the extent and tools of information sharing between the ministry and other line ministries, departments and other institutions nationally and internationally. Data from the case were analysed using the Activity-Driven Needs Analysis (ADNA). Research findings from all activities have been discussed and further developed in two solutions-oriented focus group meetings with senior managers at both ministries of ICT and tourism in the area of cross-government information sharing, and in feedback sessions with research participants. Literature review, analysis of ICT policy documents and case study analysis were insights which underpinned the development of an e-government framework for developing countries. The emphasis of the framework is for e-government designers to place importance on political and institutional factors ahead of any other determinant. Consistent with ADNA and the critical realist perspective, the aim is not to influence these political and institutional factors, but to understand their modus operandi and hence to construct an e-government solution which recognizes the dictates of all stakeholders.

El estudio rediseña el sistema de transferencias intergubernamentales peruano a nivel municipalincorporando criterios de equidad horizontal y de compensación transversales en la distribuciónde recursos. Para dicho fin se empleó la metodología propuesta por Ahmad, Singh y Fortuna(2004), la cual plantea una fórmula para la nivelación de las transferencias a partir del cálculo delas capacidades tributarias y de las necesidades de gasto municipales. Los resultados del estudioson 5: (i) las municipalidades localizadas en regiones mineras reciben más recursos que los quedebieran recibir acorde a sus capacidades fiscales y sus necesidades de gasto; (ii) los recursos quelas municipalidades ubicadas en regiones mineras recibieron en exceso, ascendieron en el año2006 a S/. 1.364,3 millones (US$ 455 millones), monto que representa un exceso de 67,5%; (iii)cuando se implementa una reforma integral del sistema de transferencias intergubernamentales,la totalidad de recursos que las municipalidades de regiones mineras reciben en exceso, son absorbidaspor los municipios de regiones no mineras; (iv) la dispersión de la distribución interregionalde recursos municipales se reduce progresivamente en cada una de las tres etapas de la reformapropuesta; (v) para reformar el sistema de transferencias peruano no se requieren recursos adicionales,únicamente voluntad política. El documento concluye estableciendo cuatro lineamientospara la adopción de una reforma del sistema de transferencias intergubernamentales peruano. -- In this study the Peruvian intergovernmental transfer system was re-designed taking into considerationboth horizontal equity and transverse compensation in the distribution of resources.In doing so, the Ahmad, Singh and Fortuna (2004)’s methodology was used, the same whichproposes a formula to equalize intergovernmental transfers by calculating fiscal capacities andspending requirements at the municipal level. The results of the study are 5: (i) the municipalitieslocated at mining regions receive more resources than they should receive according to their fiscal capacities and spending needs; (ii) the municipalities located at mining regions receivedS/. 1.364,3 millions (US$ 455 millions) in excess, which represents a surplus of 67,5%; (iii)when a entire reform of the transfer system is implemented, the whole of the resources thatmunicipalities placed at mining regions receive in excess are redistributed between non-miningmunicipalities; (iv) the variance of the resources inter-regional distribution declines gradually ineach of the 3 stages of the proposed reform; (v) additional resources are not necessary to equalizethe intergovernmental transfer system, only political will is needed. At the end, the study establishes4 guidelines to implement a reform of the Peruvian intergovernmental transfer system.