Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The paper analyzes the ability of investment and economic autonomy of the public sector in cities selected according to three distinct regional economic systems. According to REGIC 2007 (IBGE, 2008) the cities are hierarchically polarized in the regions of influence of the poles of Juiz de Fora, Montes Claros and Uberlândia. The objective of this research was to investigate the relationship between public finance and investment capacity of the municipal public sector with the population and economic performance of different cities within the hierarchy of the population in the selected regions between the years of 2000 and 2010. According to the distribution models of public resources for investment in underdeveloped regions of Hirschman (1958). It was found that prevailed concentration and dispersion models for investment of resources, and the third pattern is not fulfilled, that is the development of stagnant areas. The cities structure of tax and financial powers do not allow changes in the hierarchical structure of regions, from their own budgets. Thus, the smaller cities in a situation of low growth or stagnant, depend to a greater degree than larger cities, the public policies for development. The population growth rate of the selected cities indicates an increase in inequality between the smallest and largest cities of the three selected regions in population terms, reaffirming the model hub and uneven growth of the cities. Besides, the analysis of municipal budgets is necessary to check the involvement of other spheres of government, with their budgets and their models of growth and development. Secondary data were obtained from organizations linked to governments, the Brazilian Institute of Geography and Statistics (IBGE), João Pinheiro Foundation (FJP), Institute of Applied Economic Research (IPEA). / O trabalho analisa a capacidade de investimento e a autonomia econômica do setor público de municípios selecionados em três sistemas econômico-regionais distintos. Segundo a REGIC 2007 (IBGE, 2008), são municípios hierarquicamente polarizados nas regiões de influência dos polos de Juiz de Fora, Montes Claros e Uberlândia. O objetivo da pesquisa é verificar a relação entre a capacidade de investimento do setor público municipal com o desempenho populacional e econômico de diferentes grupos de municípios dentro da hierarquia populacional das regiões selecionadas, no período entre 2000 e 2010. De acordo com os modelos de distribuição dos recursos públicos para investimento em regiões de países subdesenvolvidos de Hirschman (1958), verificou-se, a partir dos orçamentos municipais, que prevaleceram os modelos de concentração e dispersão de recursos pra investimentos, sendo o terceiro modelo não atingido, o desenvolvimento de áreas estagnadas. A estrutura de competências tributárias e financeiras dos municípios não permite alterações na hierarquia das regiões, a partir de seus próprios orçamentos. Assim, os municípios menores em situação de baixo crescimento ou estagnados dependem, em maior grau que os municípios maiores, de políticas públicas voltadas para o desenvolvimento. O ritmo de crescimento populacional dos municípios selecionados indica um aumento da desigualdade entre os menores e maiores municípios das três regiões selecionadas em termos populacionais, reafirmando o modelo concentrador e desigual de crescimento dos municípios. Além da analise dos orçamentos públicos municipais, é necessário verificar o comprometimento das demais esferas de governo, a partir dos orçamentos de suas competências, com os modelos de crescimento e desenvolvimento dos municípios. Os dados secundários foram obtidos de organizações vinculadas aos governos, Instituto Brasileiro de Geografia e Estatísticas (IBGE), Fundação João Pinheiro (FJP), Instituto de Pesquisas Econômicas Aplicadas (IPEA). / Mestre em Economia

The diploma thesis is focused on evalution of efficiency and risks of the project implemnted by the municipality. The theoretical part defines the issue of building investments, public project, and indicators of economic efficiency of investments. Risk analysis is described here. The practical part is focused on the economic evaluation of the effectiveness and risk analysis of the project implemented by the municipality.

This thesis deals with the economic evaluation of optimalization of transport infrastructure. Aim of the thesis is to define problematics of economical evaluation of public investment projects and It’s specifics. In analytical part It describes theme of public sector, project life cycle, cost output methods and transport infrastructure evaluation. In the practical part, the project is analysed in the original variant and in case of project suspension for one year. Furthermore, there are perfomed evaluation analyses by sensitivity and quantitative analyzes for both variants.

This thesis deals with the issue of assessing the effectiveness of public investment. The first part of the thesis is theoretical. The life cycle of the building is defined in the introduction. The feasibility studies and methods for evaluating the effectiveness of public projects are subsequently described. The practical part of the thesis is aimed at assessing the effectiveness of the public investment project. The evaluated project is the building of a kindergarten in a small village. The eCBA application was used to evaluate the efficiency. A quantitative analysis of the risks related to the project is carried out at the end of this thesis.

This diploma thesis’ aim is to evaluate an economic effectiveness of the particular investment projects in the public sector. It describes theoretical possibilities and methods of evaluating an investment project generally (not only public one). It also deals with ways how to get financial assurance in the area of public investment. The practical part of the thesis contains the assessment of the economic effectiveness of the particular investment projects in the public sector, where theoretical approach given in the first part of this thesis is applied. The economic effectiveness was elaborated both for financial assurance of the project and for alternative funding from EU resources.

The aim of thesis "Financial assurance of public investment project" is to find a suitable way of financing public investment project for the reconstruction of the Municipal Office Řečany nad Labem, dealing with thermal insulation cladding, ceiling construction, replacing the openings and new covering. The theoretical part deals with municipal budget, structure budget and possible funding sources for the investment project. The practical part focuses on the possible ways to finance the investment project and grant programs using the most suitable option and an overall assessment of the results.

Diploma thesis is focused on a public funding; mainly on possibilities of public financial investment. Theoretical part discusses about means which municipalities dispose on their financial intent. In this connection, both Czech and European funding are closely analyzed. Practical part of diploma thesis poses as an investment study. Firstly, particular investment has been chosen; sequentially, all possible types of funding have been confronted among each other. Goal of that thesis is evaluation of all available funding, including concept of the most suitable solution dedicated to municipal council.

El presente trabajo de investigación busca evaluar las incidencias del Mecanismo Obras por Impuestos en proyectos de inversión pública de las empresas mineras en el año 2020. Para lo cual se analizará el mecanismo Obras por Impuestos que fue instaurado mediante la Ley Nº 29230, en el año 2008, mecanismo creado con la finalidad de propiciar que la empresa privada ejecute obras de inversión pública. Para este estudio se ha propuesto la situación problemática que conlleva la aplicación del mecanismo Obras por Impuestos y determinar la incidencia en los proyectos de inversión pública, asimismo se plantea las hipótesis respectivas y los objetivos a determinar. La presente investigación se desarrolla en cinco capítulos. En el primero se define teóricamente los conceptos que posibilitan exponer el tema de investigación, así como conocer los actores involucrados en la ejecución del mecanismo y su marco normativo. El segundo, explica el plan de investigación, la justificación de la problemática, las hipótesis y objetivos planteados. En el tercer capítulo, se expone la metodología de la investigación a desarrollar durante todo el proceso para obtener la información que se requiere para responder a las hipótesis y objetivos planteados desde los enfoques cualitativo y cuantitativo. El capítulo cuatro, se describe el desarrollo y la aplicación de las herramientas estadísticas utilizadas para recabar la información significativa e importante necesarias para la investigación. Por último, el quinto capítulo, se analiza los resultados de las herramientas de investigación empleados y se plantean las conclusiones y recomendaciones de la investigación. / This research work seeks to evaluate the incidence of the works for taxes mechanism in public investment projects of mining companies in the year 2020. For which the mechanism works for taxes that was established by law N ° 29230, in 2008, mechanism created with the purpose of encouraging private companies to carry out public investment works. For this study, the problematic situation that involves the application of the Works for taxes mechanism and determining the impact on public investment projects has been proposed, as well as the respective hypotheses and the objectives to be determined. This research is developed in five chapters. In the first, the concepts that make it possible to present the research topic are theoretically defined, as well as to know the actors involved in the execution of the mechanism and its regulatory framework. The second explains the research plan, the justification of the problem, the hypotheses and the objectives set. In the third chapter, the research methodology to be developed throughout the process is exposed to obtain the information that is required to respond to the hypotheses and objectives raised from the qualitative and quantitative approaches. Chapter four describes the development and application of the statistical tools used to collect the significant and important information necessary for the investigation. Finally, the fifth chapter analyzes the results of the research tools used and presents the conclusions and recommendations of the research. / Tesis

The subject of the diploma thesis is to acquaint the reader with the issue of a public investment project and then apply the information found to the case study in the form of a financial and economic evaluation of the selected investment plan. The evaluated investment project is the reconstruction of a cinema in the village of Hustopeče in the South Moravian Region, while the identified outputs were achieved using the cost method of cost-benefit analysis using the eCBA application. Part of the evaluation also includes a risk analysis in the form of a sensitivity and qualitative analysis.

The diploma thesis is focused on the analysis of economic risks of a public investment project. The theoretical part contains indicators showing the economic efficiency of the investment and risk analysis. The practical part is focused on the economic evaluation of efficiency and risk analysis of a public investment project.