Teoria da despesa pública: uma leitura ético-constitucional em busca do possível da reserva

Brazilian law passes through a crisis of effectiveness commonly attributed to the extravagance of fundamental rights and public shortage. However, public finances are not dogmatically structured to solve the conflicts around the limitations of public spending. There are ethical conditioning factors, like morality, proportionality and impartiality, however, these principles act separately, while the problem of public shortage is holistic. Also, the subjectivity of politics discretionary in the definition of public spending, which is supported in an indeterminate concept of public interest, needs material orientation about the destination of public funds, making it vulnerable to ideological manipulation, resulting in real process of catching rights. Not even the judicial activism (such as influx of constitutionalism) is shown legally appropriate. The Reserve of Possible, also presents basic ethical failure. Understanding the formation of public shortage is therefore essential for understanding the crisis of effectiveness of state responsibilities, given the significant expansion of the state duty of protection, which does not find legal technique of defense of the established interests. The premise of argument, then, part of the possibility of deducting minimal model ethical of desire to spend (public interest) according to objective parameters of the normative system. Public spending has always been treated disdainfully by the Brazilian doctrine, according to the legal character accessory assigned to the monetary cost. Nonetheless, it is the meeting point between economics and law, or is in the marrow of the problem of public shortage. Expensive Subjects to modernity, as the effectiveness of fundamental rights, pass necessarily an ethical legal system of public spending. From the ethical principles deducted from the planning, only the democratic principle guides the public spending through the approval of public spending in the complex budget process. In other words, there is an ethical distancing of economic reality in relation to state responsibilities. From the dogmatic belief of insufficiency, public spending is evaluated ethically, according to the foundations of modern constitutionalism, in search of possible of the financial reserve, certain that the ethics of public economy is a sine qua non condition for legal ethics.

Financiamento e gasto público em saúde: o caso do Rio Grande do Norte

Conselho Nacional de Desenvolvimento Científico e Tecnológico

Qualidade do gasto público em educação para os municípios da região metropolitana de Natal-2007

The aim of this thesis is to evaluate the quality of public spending on education for the municipalities of the Metropolitan Region of Natal (RMN) in 2009 by use of two theories: The Theory of Welfare (Welfare State) and the Public Choice Theory (TEP), both important to understand the relationship between education and economics. The study also uses principles of microeconomics and public sector economics to get a better idea of the role of education in economy and society. It describes the development of the educational policy in Brazil from 1988 to the Federal Constitution of 2010, following the major changes in basic education during each government. The characteristics of the RMN municipalities were illustrated with socioeconomic indicators, while educational indicators were used to characterize each municipality regarding education. The model used in this study was developed by Bertê, Brunet and Borges, the data was collected on the back of the School Census 2009 and the Brazil Exam 2009 and it was processed quantitavely in the Information System on Public Budgets in Education (SIOPE) by use of the statistical method called standardized score of the normal cumulative distribution function. The quality of public spending on education is the result of the relation between performance indicator ratio and expense ratio. For the qualitative analysis of results, the criteria of efficiency, efficacy and effectiveness were used. The study found that municipalities with higher expenses showed a worse quality of spending and failed to convert the expenditure incurred into performance, thus confirming ineffectiveness

O vencimento e a remuneração do magistério público municipal de Natal/RN: repercussões da implementação do Fundeb (2007-2010)

Le travail suivant discute le salaire touché par les professeurs et leur rémunération, face à l’implémentation du Fond de Mantenance du Développement de l’Éducation de Base et Valorisation des Professionnels de l’Enseignement (Fundeb), au Système d’Éducation Public de la Municipalité de la ville de Natal, entre les années de 2007 a 2010. L’objectif est l’analyse des repercussions du Funeb pour la rémuneration des enseignants dans le contexte de la politique de financement de l’Éducation de Base e ses propositions de valorisation des enseignants – revennu et rémunération. L’étude s’est utilisé la recherche bibliographique et documentale, les informations relatives à : Éducatif (inscriptions), rémunération (bulletin de salaire et bulletin de paie), budgétaires (recette et dépense) au ressource – microinformations du recensement scolaire (INEP/MEC), SIOPE/FNDE et lo PCCR de la municipalité (LC nº058/2004), et comme donné comparatif on utilise la rémunération et la valeur du salaire minimum national – actualisé par le INPC. À partir de là, les études montrent que dès la Constitution Fédeérale de 1988, il y a eu des changements dans la structure du financement de l’Éducation par la politique de Fonds, iniciée par le Fundef et continuée par le Fundeb, avec des reflets pour la valorisation des enseignants, spécialement, sur la rémunération. Par rapport au revennu, l’étude montre un réajustement à chaque année qui observe, en 2007, un pourcentage de 23,74%, c’est-à´dire, la plus grande de la série historique. Par l’analyse des donnés de revennus on peut observer que les enseignants, au début de leur carrière, présente des réajustement sur leur revennu et rémunération plus petit que celui du Salaire Minimum National, et pourtant les enseignants de niveau supérieur (N1), spécialisation et maîtrise (N2) ont présenté le même pourcentage de croissance de la rémunération pendant cet étude, qui correspond à 14,7%. Le pourcentage pour le professeur docteur a été noté en 33,9%. Par rapport aux enseignants de plus de temps de service, entre 10 et 15 ans, les pourcentages de réajustement ont été différents, car ils montrent des proportions croissantes selon le niveau de formation et le temps de carrière comme enseignant. Malgré le Fundeb présente des progressions, il ne s’est pas encore configuré comme une politique d’amélioration de salaire pour les enseignants. On remarque que pendant l’analyse, il y a une diminuition de proportion entre la valeur de rémunération e la quantité de salaires minimum composant le total, ce qui configure un procès qui exige de plus grands investissements aux salaires des enseignants.

Os rumos do fundo público no capitalismo contemporâneo: uma análise sobre o financiamento da Política de saúde no estado do Rio Grande do Norte

This work analizes the financing of Health Policies on the state of Rio Grande Do Norte, starting at the presumption that SUS is “Bombarded” by fiscal ajustments, as a neoliberal strategy to face capital crises.The trafectory of the financing of SUS demands the comprehension of two principles which are, in essence, contradictory: the “principle of universatility”, which is caracterized by the uncompromising defence of the fundaments of the Sanitary Reform, and the “principle of containment of social costs”, articulating the macroeconomic policy that has being developed in Brazil since the 1990s and which substantiantes itself on the 2000s.This last defends the reduction of the social costs, the maintanance of primary surplus and the privatization of public social services. Considering these determinations, the objective of this research constitues in bringing a critical reflection sorrounding the financing of the Health Policies on the state of Rio Grande do Norte, on the period from 2004 to 2012.Starting from a bibliografic and documentary research, it sought out to analyze the budget planning forseen on the Budget Guideline Law (LDO) and on the Multiannual Plans (PPA), investigating the reports of the Court of Auditors of the State of RN and gathering information about expenses with health, available on the System of Information About Public Budgeting in Health (SIOPS).The Analises of the data obtained, in light of the theoretic referece chosen, reveals trends in the public budget setting for health on the State of Rio Grande do Norte, which are: a tiny share of investment expenditure on health, when compared to other expenses, the amount used in daily fees and advertising; the high expense in personnel expenses, especially for hiring medical cooperatives;the strong dependence of the state on revenue transferences from the Union; the aplication of resources in actions of other nature considered as health, in exemple of the expenditures undertaken by the budgeting unit Supplying Center S/A (CEASA) on the function of health and subfunction of prophylactic and therapeutic and on the Popular Pharmacy program. Since 2006, expenses refering to Regime Security Servers (RPPA) on the area of health also have being considered as public actions and services in health for constitutional limit ends, beyond the inconsistencies on the PPAs with the actions performed efectively.

A reportagem nas rádios comerciais de Natal-RN

This thesis aims to investigate the space of radio reporting and production conditions in radio newscasts in commercial stations operating in modulated frequency (FM) in the city of Natal, Rio Grande do Norte. Through preliminary empirical observation, it was observed that this journalistic style (radio reportage) is hardly present in the schedule of local commercial radio stations, with a lack of in-depth news coverage. The research is based on the content broadcast in four daily radio news programs transmitted by commercial stations. It raises the hypothesis that the crisis that cuts across journalistic companies could be justified by the lack of financial funding in in-depth news reporting. The starting point for the case study (Yin, 2005) was a bibliographical research, for building a theoretical model of reference for the studied style, based on Prado (1989), Bespalhok (2006), Meditsch (2007), Lopes (2013) and Ferraretto (2014). The methodology also included listening to content broadcast during a week in the four analyzed news programs, participant observation and interviews with professionals who produce these programs. There were eight events with similar characteristics to radio reporting, all broadcast in just one of the analyzed programs. According to the interviewees, the format is rarely used because it would generate high businesses costs, which are prohibitively high for the stations. The research also inferred that besides the lack of entrepreneurial vision, there is accommodation of the professionals who could produce news stories even with little structure available. Finally, this work points out the need to invest more on local radio journalism to improve the quality of the information provided on commercial broadcasters in Natal and the training of journalism students to use radio's potential to maximum use.

Depreciação no serviço público: reconhecimento e evidenciação nas demonstrações contábeis dos estados e municípios brasileiros

Public institutions, as well as other entities, if use of various assets for development of its activities. These assets are tools that help with the generation of benefit present and future. For the assets that compound the Property, Plant and Equipament, this loss of generation of future benefits is called Depreciation and must be recognized as an expense in the period in which it occurs. This way, be considered as an expense, the depreciation has negative influence on the composition of the entity’s income, as this is the result of the confrontation between revenue and expenditure incurred in the same period. The Brazilian legislation regulates it is necessary to recognize and disclosure in the financial statements, all of the situations that interfere with the composition of economic and financial income of the public institution. The main objective of this work was to verify if the states and cities recognize and disclosure the depreciation on their Statements of Financial Position. The data were extracted from datas of the Brazilian public administration’s entities.. The sample analyzed is 100% of the States (including the Federal District) and 91% of the Brazilian cities. The research found the historical evolution of the expenditure with depreciation, evidenced in the balance sheets of the Brazilian cities, in the last 10 years, in the period 1999 to 2008. The results indicate that 10 Brazilian states (37 %) did not show the depreciation of fixed assets in the Statements of Financial Position of the year 2008. The situation is even more worrying in relation to cities, because 4,971 (98.4 %) of 5,050 municipalities not evidenced the depreciation. The evidence found in this study indicate that public entities do not recognize the expense with depreciation, which may indicate that the economic income and financial position presented in the financial statements of these public entities does not accurately reflect the actual situation of institutional performance.