Shaoul et al. (2012) state that the accounting, scrutiny and oversight of Public Private Partnerships (PPPs) remain areas of concern. Also, there have been calls for a more socio-technical and multidisciplinary approach to accounting and governance studies (Broadbent, 2012; Broadbent and Guthrie 2008), especially in relation to the empirical study of PPPs (Hodge et al., 2010). This thesis responds to these calls in part by drawing on Giddens’ structuration theory to examine the financial accountability and governance concerns that are created in PPP joint venture structures. The empirical work focuses on the health sector, which is identified as one of the sectors inundated by PPP activities, particularly in the UK (Treasury, 2012; Whitfield, 2010). It adopts a case study approach, based on qualitative methodology, which involves documentary analysis of secondary data and interviews in relation to two PPP schemes under the Local Improvement Finance Trust (LIFT) scheme in the UK’s health sector.The thesis investigates: the extent to which the corporate structures of the LIFT scheme do complicate financial accountability and governance including external scrutiny; the extent to which the LIFT scheme does enhance partnership working between the public and private sector partners; the structures in financial accountability and governance in the LIFT scheme; the human agents that provide agency in financial accountability and governance in the LIFT scheme and; whether and in what ways structures and human agency in financial accountability and governance interact in the LIFT scheme and what the implications are.The thesis finds firstly that the complex corporate structure of the LIFT scheme is very complicated and the joint venture mechanism cannot be relied upon to deliver transparency of reporting. Secondly, as limited companies, all financial reporting follows private sector accounting regulations and Company Law and there is minimal disclosure in terms of information available to the general public. This is worsened by lack of information sharing between partners as evidenced in one case study group. Thirdly, there was considerable inconsistency in the reporting due to multiplicity of interpretive schemas between the two case study groups. Fourthly, there was considerable change in the reporting due both to changes in accounting regulations and changes in organisational structure and interpretive schemas throughout the period. Fifthly, there is lack of continuity of public sector oversight and monitoring as the public sector, in practice, restricts its activities to pre-operational phase and limited oversight after construction phases. Moreover, partnership working is very difficult in the context of profit seeking under the LIFT structure. Partnership working and success of the LIFT scheme may depend on trust, key personalities working together as well as leadership. From the structuration perspective, the study finds structural contradictions and conflicts of interests in financial accountability and governance practices. Therefore, transparency, public accountability, oversight and scrutiny are necessarily undermined and, policy makers should pay attention to not only the private sector technologies but also the manner in which they are used to benefit finance capital.

Fundamentos para incorporar la cláusula de progreso de seguridad vial en las concesiones viales encargados de la infraestructura nacional”, es el contenido que se ha desarrollado en este presente tema, habiéndose realizado un tipo de investigación cualitativa, junto a un método analítico, con un análisis documental, tomándose como objeto de estudio el proponer la implementación de la cláusula de progreso de Seguridad Vial en las carreteras concesionadas de la Red Vial Nacional, explicando la relevancia de implementar esta condición en los contratos de concesión, debido a que establece la obligación continuada por parte del concesionario de incorporar normas que permitan la ejecución, desarrollo y cumplimiento de una obra pública. En ese mismo orden de ideas, se realizó un estudio de distintos autores con aportes importantes, que hablen sobre los contratos de concesión y cláusula de progreso, complementado con al análisis de las Asociaciones Público Privadas (en adelante APP) y seguridad vial. De tal manera, se pudo concluir que es muy común ver accidentes de tránsito y que éstos, en lugar de disminuir, siguen aumentando, debido a hechos imprevisibles, como casos fortuitos o fuerza mayor, que no se pudieron prever o predecir, sin embargo, no son las únicas causas, pues, también está el factor humano, como la imprudencia de los peatones o los conductores, y el factor mecánico, que serían aquellas fallas que puedan tener los vehículos automotores, por tanto, implementar una cláusula de progreso para la seguridad vial, resultaría una medida que busca reducir accidentes de tránsito mediante el equilibrio económico en los contratos de concesión ante normativas que puedan surgir después de celebrado dicho acto. / Fundamentals for incorporating the road safety progress clause in the concession contracts of the national road network, is the content that has been developed in this topic, having carried out a type of qualitative research, together with an analytical method, with an analysis documentary, taking as an object of study the proposal to implement the Road Safety progress clause on the concessioned highways of the National Road Network, explaining the relevance of implementing this condition in the concession contracts, since it establishes the continued obligation for part of the concessionaire to incorporate regulations that allow the execution, development and fulfillment of a public work. In the same order of ideas, a study was carried out by different authors with important contributions, who talk about concession contracts and progress clauses, complemented by the analysis of Public Private Associations (hereinafter APP) and road safety. In this way, it was possible to conclude that it is very common to see traffic accidents and that these, instead of decreasing, continue to increase, due to unforeseeable events, such as acts of God or force majeure, which could not be foreseen or predicted, however, These are not the only causes, since there is also the human factor, such as the recklessness of pedestrians or drivers, and the mechanical factor, which would be those failures that motor vehicles may have, therefore, implement a progress clause for the road safety, would be a measure that seeks to reduce traffic accidents through economic balance in concession contracts before regulations that may arise after said act is celebrated.

Submitted by Bruno da Costa Lucas Rodrigues (brunor270@gmail.com) on 2016-01-18T08:25:33Z No. of bitstreams: 1 Dissertação Bruno Versão Final.pdf: 5963363 bytes, checksum: 8b1e0b7a0e8f5ae54f6183d793e06876 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2016-02-01T19:28:30Z (GMT) No. of bitstreams: 1 Dissertação Bruno Versão Final.pdf: 5963363 bytes, checksum: 8b1e0b7a0e8f5ae54f6183d793e06876 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-02-11T13:08:07Z (GMT) No. of bitstreams: 1 Dissertação Bruno Versão Final.pdf: 5963363 bytes, checksum: 8b1e0b7a0e8f5ae54f6183d793e06876 (MD5) / Made available in DSpace on 2016-02-11T13:08:21Z (GMT). No. of bitstreams: 1 Dissertação Bruno Versão Final.pdf: 5963363 bytes, checksum: 8b1e0b7a0e8f5ae54f6183d793e06876 (MD5) Previous issue date: 2015-12-16 / School Infrastructure Public-Private Partnerships (PPPs) are being increasingly used over the globe. However, the literature that analyzes the role and impact of PPP models in education is still incipient. The present study aims to contribute to the literature investigating the impact of a school infrastructure PPP contract used in municipal schools in Belo Horizonte. The methodology was based in the comparison of 46 schools under two models, being 27 schools under a PPP model and 19 schools built and operated under traditional public procurement model. The results show that the time to build schools under the PPP Model is 45% shorter and that 79% of the schools under traditional model were delivered out of the contracted term of 13 months, while all PPP units were delivered below this time. In the same vain, the satisfaction level regarding maintenance services is substantially higher under PPP than under traditional model. Specifically in relation to IT services it was not observed positive results for PPPs. Finally, principals in PPP schools have 25% more time to focus on pedagogical activities, as they spend less time with the management of non- pedagogical services. One limitation of this study is not to provide a comparative analysis between the two models in terms of costs. This study aims to contribute to the improvement of PPP regulatory models used in the education and to the discussion of the role that could be played by PPPs in the reduction of school infrastructure deficit. / As Parcerias Público-Privadas (PPP) de infraestrutura escolar são cada vez mais utilizadas no mundo, entretanto as avaliações de impacto desse modelo ainda são escassas. O presente estudo contribui para essa área do conhecimento ao avaliar o impacto da utilização de PPP tanto na construção como na operação das Unidades Municipais de Educação Infantil (UMEIs) de Belo Horizonte (BH). A metodologia de pesquisa foi baseada na comparação de 46 UMEIs, sendo 27 unidades de PPP e 19 unidades construídas e operadas no modelo tradicional de contratação pública. Em relação ao impacto na construção, os principais resultados são que o tempo de obra das unidades de PPP foi 45% menor e que 79% das unidades tradicionais foram entregues fora do prazo contratado de 13 meses, enquanto que nenhuma PPP foi entregue acima deste prazo. Além disso, a PPP permitiu aumentar a escala na construção das UMEIs, superando as limitações do modelo tradicional. Dentre as principais evidências encontradas quanto ao impacto na operação, pode-se citar que os diretores de unidades de PPP afirmam ter 25% mais tempo para focar nas atividades pedagógicas, pois gastam menos tempo na gestão dos serviços não pedagógicos, e que o grau de satisfação com os serviços de manutenção das instalações físicas é substancialmente maior nessas unidades. Os resultados positivos para PPP só não apareceram em relação aos serviços de manutenção de TI. Uma limitação deste trabalho foi não conseguir realizar a comparação de custos das duas modalidades. O estudo pretende contribuir para o aprimoramento dos modelos regulatórios de PPPs em educação e para a discussão sobre o papel que pode ser desempenhado pelas PPPs na redução do déficit de infraestrutura escolar.

Submitted by Ana Lúcia Moraes (analucia.moraes@mackenzie.br) on 2018-04-19T13:26:17Z No. of bitstreams: 2 Andre Luiz dos Santos Nakamura.pdf: 2540769 bytes, checksum: ef6826c8200afec6e526cb7050837935 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Paola Damato (repositorio@mackenzie.br) on 2018-04-28T15:45:53Z (GMT) No. of bitstreams: 2 Andre Luiz dos Santos Nakamura.pdf: 2540769 bytes, checksum: ef6826c8200afec6e526cb7050837935 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-04-28T15:45:53Z (GMT). No. of bitstreams: 2 Andre Luiz dos Santos Nakamura.pdf: 2540769 bytes, checksum: ef6826c8200afec6e526cb7050837935 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-02-23 / Brazil has a deficit of transport infrastructure that needs to be solved by the State through public planning and investments. Private initiative, even after the adoption of neoliberal measures since the 1990s, has not invested in infrastructure because of the high interest paid on public debt securities, thus not making long-term investments. The implantation in Brazil of a mistaken economic policy of high interest and primary surpluses removed the capacity of planning and investment from the State. Neoliberal governments dismantled the Brazilian state. Without state investment and without private investment, there was the chaos of national infrastructure. There was also a marked asymmetry of information in the relations between the public sector and the private sector, the capture of the state by economic power and the emergence of a new patrimonial state. Insufficient transport infrastructure has resulted in a bottleneck that impedes Brazil's economic and social development and the consequent noncompliance with the fundamental objectives of guaranteeing national development, eradicating poverty and marginalization, as well as reducing social and regional inequalities, as provided for in art. 3 of the Federal Constitution. Investment in transport infrastructure not only promotes economic development, but above all social development, with repercussions on employment, health and education. The positive externalities resulting from the investment in an adequate transport infrastructure justify the formulation of a public policy to build, modernize and expand highways, railways, waterways, ports and pipelines as a national priority. The factors impeding the investment, planning and execution of an efficient public transport infrastructure policy were verified, and from this, the solutions were formulated. The result obtained points to the need for institutionalization of transportation infrastructure planning, changes in economic policy and obtaining resources to enable state investment. Among the solutions proposed, it is worth mentioning the creation of a fund to finance public investment in transport infrastructure, funded by the resources derived from fuel taxation. / O Brasil tem um déficit de infraestrutura de transportes que precisa ser solucionado pelo Estado por meio de planejamento e investimentos públicos. A iniciativa privada, mesmo após a adoção de medidas neoliberais a partir dos anos 90, não investiu em infraestrutura em razão dos altos juros pagos pelos títulos da dívida pública, não realizando, assim, investimentos de longo prazo. A implantação no Brasil de uma equivocada política econômica de juros altos e superávits primários retirou do Estado a capacidade de planejamento e investimento. O Estado brasileiro foi desmontado por governos neoliberais. Sem o investimento estatal e sem o investimento privado, houve o caos da infraestrutura nacional. Verificou-se, também, em razão de uma acentuada assimetria de informações nas relações entre o setor público e a iniciativa privada, a captura do Estado pelo poder econômico e o surgimento de um novo Estado Patrimonialista. A insuficiente infraestrutura de transportes resultou num gargalo que impede o desenvolvimento econômico e social do Brasil e no consequente descumprimento dos objetivos fundamentais de garantir o desenvolvimento nacional, erradicar a pobreza e a marginalização, bem como reduzir as desigualdades sociais e regionais, previstos no art. 3º da Constituição Federal. O investimento em infraestrutura de transportes não apenas promove o desenvolvimento econômico, mas, sobretudo, o desenvolvimento social, com reflexos em índices de emprego, saúde e educação. As externalidades positivas resultantes do investimento em uma adequada infraestrutura de transportes justificam que seja alçada como prioridade nacional a formulação de uma política pública destinada a construir, modernizar e ampliar rodovias, ferrovias, hidrovias, portos e dutos. Verificou-se os fatores impeditivos do investimento, planejamento e execução de uma política pública eficiente de infraestrutura de transportes e, a partir disso, foram formuladas as soluções. O resultado obtido aponta para a necessidade de institucionalização do planejamento da infraestrutura de transportes, alteração da política econômica e obtenção de recursos para possibilitar o investimento estatal. Dentre as soluções propostas, merece destaque a criação de um fundo para custear o investimento público em infraestrutura de transportes, custeado pelos recursos decorrentes da tributação sobre combustíveis.

Magister Artium - MA / Recent years have seen an upsurge of interest from governments and development organisations in adopting the Public Private Partnership (PPP) approach when developing and operating ecotourism projects. A PPP is a contract between a public sector institution and a private party, in which the private party assumes substantial financial, technical and operational risk in the design, financing, building and operation of a project (South African National Treasury 2004). Countries such as India, China and Kenya have developed numerous projects through PPPs. Protected Areas have followed suit in adopting the PPP approach, to be able to focus on their core business, namely conservation. To date, relevant research on PPP ecotourism projects, specifically pro-poor tourism approach is fragmented, limited in scope, and lacks examples that can assist practitioners in embedding pro-poor tourism principles in the PPP methodology. Academically, studies are largely evaluations that compare progress against projects’ defined objectives or broad based sustainable tourism goals. However, this study is an assessment of a tourism development from a pro-poor tourism perspective. Thus, this study interrogated the extent to which ecotourism PPP at De Hoop is pro-poor. Furthermore, the study sought to establish if rural local communities living in and near De Hoop PPP benefit and how their benefits can be enhanced. Pro-poor tourism indicators are used in this study as a theoretical base to evaluate De Hoop PPP.

No description available.

The aim of this final thesis is to analyse and compare the PPP practices of EU member states and to evaluate the current situation of their PPP markets as well as the issues faced at present. The study consists of four chapters. The first chapter deals with the theoretical and legal concept of public-private partnerships: the definition of PPPs, their characteristics, advantages and disadvantages of PPPs and the factors influencing the success of PPP projects. The section thereafter analyses the position and role of the EU, EIB and EBRD in promoting and supporting the implementation of PPP projects. The section is followed by an assessment of the PPP market development trend, high lightening the basic quantitative differences between the EU member states. Chapter four forms the core of this thesis in which, based on specified criteria (legal and institutional PPP conditions, average value of a project, corruption, transparency and the nature of the public sector) the PPP praxis of Great Britain, Italy, Greece, Sweden, Poland and Slovakia are analysed and compared. The states are characterized by national PPP markets of diverse quality as well as significant differences in the national conditions for implementing PPP projects.

Made available in DSpace on 2016-04-26T20:48:47Z (GMT). No. of bitstreams: 1 Viviane G Franco.pdf: 943470 bytes, checksum: 45f773155d93a597c9e3e78b00e5a861 (MD5) Previous issue date: 2007-05-16 / Risk allocation is one of the main sources of efficiency gains in public-private partnerships projects (PPP). Resting on this evidence, this dissertation has as a main goal to assess and analyse the risk allocation in PPP projects in Brazil. To reach this purpose it is used the case study of the MG-050 Highway PPP project contract. The contract analysis seeks to identify the risk allocation strategy intended by the Minas Gerais government and to make a comparision between this strategy and the international practices and principles. This analisys takes in count too the brazilian federal PPP Law (Law 11.079/2004) which delineates the brazilian partnerships model. From the case study, it s possible to identify an effort to apply the main risk allocation principles to the contract. However, there are some critical points that could create difficulties to the contract performance / A adequada alocação de riscos é uma das principais fontes de eficiência nos projetos de parcerias público-privadas (PPPs). A partir dessa constatação, esta dissertação tem como principal objetivo avaliar e analisar a alocação de riscos em projetos de PPP no Brasil. Para tanto, é utilizado como estudo de caso o contrato de PPP da Rodovia MG-050, através do qual se busca identificar a estratégia de alocação de riscos pretendida pelo governo mineiro e em que medida essa estratégia se aproxima de práticas e princípios já consagrados pela experiência internacional. A Lei 11.079/2004 (Lei das PPPs), através da qual o modelo brasileiro de parcerias está delineado, também é considerada no estudo de caso. Da análise empreendida, identifica-se um empenho do Poder concedente em transferir riscos ao parceiro privado segundo princípios empregados, principalmente, pela experiência inglesa e australiana. Contudo, observa-se a existência de alguns pontos críticos que poderão exercer impacto na condução do contrato

This dissertation investigates the advantages of procuring capital-intensive infrastructure services via Public-Private Partnerships (P3s or PPPs) – cost and time savings and; innovation and high levels of efficiency – accounting for these advantages by reference to the underlying legal provisions and principles that facilitate them; and in this process highlights two significant directions in which Canadian P3 law, policy and practice has evolved – the enactment of P3 legislation and/or the formulation of non-statutory P3-related policy; as well as the establishment of legal institutions that promote and/or facilitate P3 procurements. The dissertation also addresses key arguments raised against P3s, by reference to aspects of Canadian law, policy and P3 practice. The research methodology comprises a detailed review of legal and non-legal sources. The implication of the research findings is that, given the foregoing developments in Canadian P3 law, policy and practice, the key arguments canvassed against P3s are overstated and lacking in merit.

This dissertation investigates the advantages of procuring capital-intensive infrastructure services via Public-Private Partnerships (P3s or PPPs) – cost and time savings and; innovation and high levels of efficiency – accounting for these advantages by reference to the underlying legal provisions and principles that facilitate them; and in this process highlights two significant directions in which Canadian P3 law, policy and practice has evolved – the enactment of P3 legislation and/or the formulation of non-statutory P3-related policy; as well as the establishment of legal institutions that promote and/or facilitate P3 procurements. The dissertation also addresses key arguments raised against P3s, by reference to aspects of Canadian law, policy and P3 practice. The research methodology comprises a detailed review of legal and non-legal sources. The implication of the research findings is that, given the foregoing developments in Canadian P3 law, policy and practice, the key arguments canvassed against P3s are overstated and lacking in merit.