143 resultados para Transparência orçamentária
em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"
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Pós-graduação em Ciências Sociais - FFC
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Ciência da Informação - FFC
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Pós-graduação em Relações Internacionais (UNESP - UNICAMP - PUC-SP) - FFC
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This paper aims at examining the hypothesis that the choice among the different strategies of relativization available in the Portuguese grammar is motivated by a lesser or greater degree of transparency between form and meaning, which implies, correlatively, lesser or greater degree of ease in cognitive processing. In addition, the lesser or greater degree of transparency allows to postulate a hierarchical ordering for the strategies in correspondence to a greater or a lesser degree of ease in cognitive processing.
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This paper aims at examining the hypothesis that the choice among the different strategies of relativization available in the Portuguese grammar is motivated by a lesser or greater degree of transparency between form and meaning, which implies, correlatively, lesser or greater degree of ease in cognitive processing. In addition, the lesser or greater degree of transparency allows to postulate a hierarchical ordering for the strategies in correspondence to a greater or a lesser degree of ease in cognitive processing.
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Pós-graduação em Ciências Sociais - FFC
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This article consists on an analysis of dissertations and thesis on Participatory Budget (PB) in post-graduation courses in Brazil (from the CAPES data bank), from 2000 to 2009. It also makes the evolution of works explicit, the institutions where they were carried out, and the area in which they were produced. Results show that the Participatory Budget has not been often evaluated, understood and explained in terms of its finance and budget technical dimension, in spite of there are two decades studies have been carried out regarding this method on budget management in Brazil. Finally, the importance of understanding aspects on PB must be taken into consideration when carrying out new studies.
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This article seeks to assess the extent to which the municipality of Piracicaba (in the Brazilian state of São Paulo) has practiced Municipal Budgetary Transparency in Internet (TOM Web), as conceptualized by Pires (2011). The TOM Web is based on definitions used by the IMF and the OECD, and the characteristics of the Brazilian institutional and legal reality.
Modelo de mensuração orçamentária dos custos de produção para uma indústria de manufatura de madeira
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The companies who produce goods and services taking of the demanding of the customers correctly use the management of the production. The verification of the costs decisive becomes. This article presents a model of measurement of the results of production for the elaborated budgetary planning for an industry of wooden manufacture. This research intends to evidence the importance of the planning and the budget. It presents main given the necessary ones to the budgetary methods, which are used by the company as instruments of control of the planning, providing the concentration of the efforts of the managers in the point-key, minimizing the tension in the process of decision taking.
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Pós-graduação em Relações Internacionais (UNESP - UNICAMP - PUC-SP) - FFC
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An expansion of the professional field of Public Relations can be seen nowadays, influenced by factors such as the increasing use of information and communications technologies for the dissemination of information on public management and the potential creation of dialogue between government and citizens. Despite this trend, there is still a need for specific knowledge about normative aspects of public communication generated by governments on the internet and its role in the fulfillment of the right to information. This article offers a contribution to fulfill the gap of guidelines and standards for professional performance. It describes the results of empirical research which identified the potential contribution of government web portals of the main cities of São Paulo, in the southeastern Brazil, to the strengthening of citizenship, considered in its dimension of exercising the right to information about public policies, particularly those which have an impact on education. The depth and breadth of information were investigated according with twelve categories of evaluation: history; diagnoses; goals; goals; resources and current actions; planned resources and actions; efficiency; effectiveness; impact; cost-effectiveness; user satisfaction; and equity. The data found on the analyzed portals correspond to the average of 11% of which was considered, under the theoretical-methodological context of the research, as information necessary to comprise the full characterization of a public policy in relation to the categories of assessment. Opportunities to improve government web portals were detected, for which we suggest communication management strategies.
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)