11 resultados para Public sector accounting
em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"
Resumo:
This article examines the interplay between legitimacy and context as key determinants of public sector reform outcomes. Despite the importance of variables Such as legitimacy of public institutions, levels of civic morality and socio-economic realities, reform strategies often fail to take such contextual factors into account. The article examines, first, relevant literature both conceptual and empirical, including data from the World Values Survey project. It is argued that developing countries have distinctive characteristics which require particular reform strategies. The data analysed shows that in Latin American countries, there is no clear Correlation between confidence in public institutions and civic morality. Other empirical studies show that unemployment has a negative impact on the level of civic morality, while inequality engenders corruption. This suggests that poorer and socio-economically stratified countries face greater reform challenges owing to the lack of legitimacy of public institutions. The article concludes that reforms should focus on areas of governance that impact on poverty. This will in turn help produce more stable outcomes. Copyright (C) 2008 John Wiley & Sons, Ltd.
Resumo:
Biosecurity is currently a concern for all health-related services, including dentistry, since infection control has a relevant importance. In dental practice, health-related occupations have contact with a great number of individuals who are potentially capable to transmit pathogens. This study comprised a descriptive evaluation of the universal precaution measures for infection control adopted by dental practitioners working at public and private offices in the city of Araçatuba, SP. Data collection was performed by a quiz with questions about individual and collective protection equipments. The results showed that the use of caps was reported by 55% of the professionals working at the public sector and 90% for the private sector. The use of masks and gloves was reported by all professionals surveyed; nevertheless, glove change between patients was not reported by 40% of professionals working at the public sector. There were more flaws in public offices as to the use of protective barriers, since except for the use of gloves, gowns and masks, the frequency of use of those barriers was smaller than at private offices.
Resumo:
The aim of this paper is to discuss the quality of fiscal policy in Brazil and Mexico and investigate whether fiscal policy influence is favorable to reduce the unemployment rate. Public spending, which has a positive effect on the level of employment when results in additional aggregate demand, may cause a negative effect on employment, if its financing depends on persistent high interest rates. Brazil and Mexico have engaged in a long effort to control public spending and to reduce the public deficit to zero. Does this policy bring a positive result to the economic activity no matter how actual public deficit has been financed? We select variables related to public budget as public sector borrowing requirements, taxes, public debt and others to form a data base. The fiscal institutional arrangement and the data allow us to evaluate the fiscal policy as a whole and to discuss the importance of credibility and reputation of the government.
Resumo:
Cet article a l'objectif de détailler les diverses initiatives du gouvernement Lula (2003-2010) par rapport à la mise en forme d'une politique de ressources humaines et, de cette façon, vérifier s'il y a eu une amélioration des conditions et relations de travail dans le secteur public brésilien. À partir des années 1990, et dans le sens contraire de la grande croissance de l'emploi public dans les six décennies précédentes, l'adhésion des gouvernements brésiliens aux principes du « Consensus de Washington » souligne le fonctionnalisme comme point fondamental dans l'agenda des réformes nécessaires à la reprise de la croissance économique. Ces gouvernements là se sont penchés sur le traitement de l'emploi public comme étant un problème fiscal et ont agi pour restreindre sa dimension. Simultanément, les conditions et relations de travail se sont présentées plus fragilisées (rendues évidentes par l'absence de réajustement de salaire; la croissance de formes variables de rémunération ; l'élargissement du cadre de travailleurs temporaires et externes, e avec l'attitude autoritaire devant la représentation syndicale). Avec une recherche documentaire et bibliographique, on pourra remarquer que la restructuration de nombreuses carrières, la reprise des concours, la création de la « Réunion Nationale de Négotiation Permanente », la réforme de la sécurité sociale et les réajustements selectifs des rémunérations manifestent l'ambiguïté comme une marque fondamentale des politiques de ressources humaines. Cela parce que, au même temps, les progrès des conditions de travail du serviteur public ont toujours été accompagnés par l'entretien d'une partie de l'agenda conservatrice des années 1990, surtout par rapport à la reproduction de limites fiscaux rigoureux.
Resumo:
The objective of the second national development plan was to define industrial expansion in Brazil. The capital goods industry had to be aligned with large infrastructure projects. Also public sector national enterprise was a key element. A newly created financial base 'FIBASE', the national development bank, and state enterprises are principal agents of change in the industrial model. However, the II PND has not succeeded in changing the model because from the beginning it has not considered the realities of the Brazilian economy.-translated by J.Robertson
Resumo:
Objective. To assess factors determining growth in a group of children between 3 months and 6 years old enrolled in a public municipal (i.e., government-supported, not private) day-care center, in comparison to a group of children with similar characteristics but who were not enrolled in the center. Methods. A quasi-experimental study was designed to observe 444 children aged 3 to 72 months from a low-income neighborhood in the city of Sorocaba, in the state of São Paulo, Brazil. Two groups were studied: 164 children enrolled in a local municipal day-care center (intervention group) and 280 not receiving care at the center (nonintervention, comparison group) but instead being cared for at home. Both groups were seen four times over a period of 16 months. At each observation session, the children's weight and height were measured. Information was also collected on the mother's sociodemographic characteristics and the illnesses she had suffered as well as the child's weight and other health characteristics at birth, the child's illnesses in the 15 days before each observation, and any hospitalizations. Results. The children in both groups were from low-income families, with 65% of the families having an average monthly income below US$ 100; 80% of the mothers had received 8 years of schooling or less. Multivariate linear regression analysis showed that at the first observation (just before enrollment in the day-care center), birth weight was the only factor that explained the nutritional differences between the two groups. Subsequent analyses showed that being in day care was the factor that best explained the differences between the groups, especially in terms of the adequacy of weight for age, after controlling for birthweight, sex, age at the beginning of the study, and illnesses in the 15 days before an observation session. The nutritional impact of the intervention was significant as early as 3 months after being enrolled in day care. Conclusions. The nutritional benefits of the care provided at the center outweighed the negative effects sometimes seen in such centers, such as the greater morbidity that children in day-care centers often experience in comparison to children receiving care at home.
Resumo:
Using data collected in nine countries - Argentina, Brazil, Chile, Czech Republic, Poland, Russian Federation, Finland, Germany and the USA - through the World Values Survey, the article analyses the validity of four variables with a supposed potential to evaluate the legitimacy level of the private sector vis-à-vis the public sector. This analysis in undertaken in the context of the discussions on the future of market reforms that were implemented in several countries in the past 20 years. The investigation adopted a two level strategy: first, the aggregated frequencies for the nine countries were analyzed, followed by a bivariate analysis aimed at verifying the internal consistency of the variables. The article concludes that the four variables under consideration do not compose a valid dimension capable of assessing the legitimacy of the public sector versus the private sector.
Resumo:
The aim of this study was to determine the prevalence of enamel white spots and the quality of oral hygiene in children up to 36 months old, in municipalities with different fluoride levels in the water supply, analyzing the contribution of several variables. After approval of the Ethics Committee, the parents signed an informed consent form and were interviewed about their educational level, economic classification of the family, nursing habits, use of toothpaste, access to dental service and other information. The children were clinically examined using the same codes and criteria established by the WHO (World Health Organization) and ADA (American Dental Association). The data were processed and analyzed with the Epi-info software program, version 3.2, and Microsoft Excel. Fisher's exact test (p<0.05) was applied to assess the association among the variables. The enamel white spot prevalence was 30.8% and the age group, duration of the bedtime milk feeding habit, age of initial practice of oral hygiene and presence of caries lesions with cavitation were considered statistically significant with regard to enamel white spot prevalence (p < 0.05). No association was found between oral hygiene quality and the study variables. © 2009 Sociedade Brasileira de Pesquisa Odontológica.
Resumo:
The fiscal policies of national governments are an important instrument of economic policy, as they contribute directly or indirectly to growth and economic development. Since Keynes, the utilization of active fiscal policy is unavoidable during periods of crisis, especially a policy of public investment spending aimed at reducing macroeconomic uncertainty. In the same way, Abba Lerner and functional finances indicate the use of fiscal policy in favor of macroeconomic stability, and not according to a single objective of seeking equilibrium in the public accounts. However, at the present time, the debate on fiscal policy is not sufficient to guarantee public sector financial equilibrium. The article picks up on the contributions of Keynes and Abba Lerner regarding the importance of the public budget in economic activity, and discusses the present scenario for fiscal policy.
Resumo:
Background: The Brazilian Health System is organized on a regional and hierarchical form with three levels of complexity of health care. The Primary Care represents the first element of a continuing health care process, complemented by specialized actions. However, the centrality of the specialized care is still a problem in Brazil, especially in the private sector. Studies on the distribution of professionals in the health system allowing the formulation of appropriate policies are needed. Objectives: To investigate the distribution of physical therapists in the levels of complexity of health care and between public and private establishments, according to data from the National Register of Health Service Providers (NRHSP). Method: A descriptive cross-sectional study was performed considering NRHSP-national bank data collected in March 2010 and demographic census 2010 data. Data were analyzed through descriptive statistics techniques. Results: We identified 53,181 registries of physical therapists, 60% linked to the private sector. Only 13% of all entries were linked to primary care. The predominance in specialized care occurred in the public sector (65%) and private sector (100%). The specialized establishments of private sector linked to the southeast region (16,043) were the main sites of physical therapists. Only the public sector in the south had a majority in the Primary Care. When considering the sizes of the cities, there is focus on specialist care in bigger cities. Conclusions: This study identified the concentration of physical therapists in the specialized care, mostly in metropolis and big cities and in the private sector, with restricted to participation in the primary care.
Resumo:
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)