Privatizações na América Latina: considerações sobre os programas do Chile, Argentina e Brasil

A discussão sobre a reformulação do Estado é tema que se faz presente no nosso cotidiano, já que o Estado brasileiro se encontra em meio a uma fase de transição, enfrentando o dilema da redefinição de suas funções e conseqüentemente sua nova estrutura. Diversos outros países já se depararam e vêm se deparando com esse mesmo desafio de estabelecer de que maneira deve ocorrer o redirecionamento e a transformação do Estado face às novas condições que predominam em meio a um contexto de revolução tecnológica, "enterro" do paradigma socialista, globalização, entre outros

Crédito imobiliário e déficit de moradias : uma investigação dos fatores econômicos e institucionais do desenvolvimento habitacional no Chile e no Brasil

O objetivo geral desta dissertação é analisar a influência do crédito imobiliário no desenvolvimento habitacional do Chile e Brasil, considerando também as diferenças institucionais e econômicas dos dois países. O capítulo 1 inicia a discussão dos fatores determinantes do desenvolvimento habitacional descrevendo a história de financiamento imobiliário nos dois países. É dado destaque também para as políticas sociais e os arcabouços institucionais que afetam a dinâmica do desenvolvimento habitacional. O segundo capítulo apresenta os modelos tradicionais de equilíbrio no mercado habitacional, todos baseados na premissa de mercado de capitais perfeito. Na seqüência da análise, é apresentada teoria de mercado de crédito racionado, proposta de Stiglitz e Weiss (1981), da qual se deriva um modelo de racionamento de crédito para projetos imobiliários. Nessa abordagem, a assimetria de informação, as restrições de riqueza, a falta de liquidez, a não satisfação de direitos de propriedade e de salvaguardas legais que garantam o adimplemento de contratos tornam o crédito imobiliário racionado. Por fim, propõe-se um modelo de equilíbrio no mercado habitacional em que o crédito é racionado. A taxa primária de juros, a disponibilidade de fundos e o desenvolvimento institucional determinam a taxa de juros de empréstimo, de forma independente do nível de demanda por crédito, caracterizando um mercado em que a taxa de juros não opera como um instrumento automático de eliminação da escassez relativa de habitações. O capítulo 3 avalia, do ponto de vista quantitativo, em que medida há racionamento de crédito no Chile e no Brasil. Primeiramente, é discutida a metodologia empregada para medir o déficit habitacional e são apresentadas suas estimativas para os dois países a partir de dados censitários das últimas três décadas. Então, são apresentados o modelo econométrico e a metodologia empregada na pesquisa empírica, prosseguindo com a discussão de seus resultados. Nessa etapa da pesqu

Comprovações parciais da contabilidade como procedimento de auditoria: uma análise exploratória em firmas de auditoria do Chile e do Brasil

The work describes the procedures used by auditing companies when they have to give their opinion, based only in partial checking of the accounting books. A comparative analysis of the procedures used by companies operating in Santiago (Chile) and Rio de Janeiro (Brasil) is deve loped. The study is structured in a manner that permit to address the following questions : Which are the sampling techniques used by auditing firms in Chile and Brasil? - Which are the problems faced by using these techniques? 11 there is any; What are the main differences between the techniques used by both type 01 firms? lhe bibliographic review summarizes the sources that 6upport the use 01 partial checking as an auditing procedure. The methodology described after in to be used and the reason for its use are this parto The results of the survey applied to companies are also shown . A1ter , the data analysis is presented, making possible a comparison of the sampling techniques used by the auditing 1irms from both countries. Finally, based on the results, the conclusions and comments are presented. Some curricula or professional career considerations for auditor s are a lso presented in this part.

Ensino superior de ciências contábeis no Chile: um estudo buscando identificar aspectos relacionados a problemática no Brasil

O objetivo deste estudo foi explorar a relação existente entre a bibliografia sobre a educação superior de Ciências Contábeis no Chile e o ensino nos cursos de Ciências Contábeis nas Universidades da Primeira e Segunda Região do país, identificando alguns aspectos relacionados com o ensino de Contabildade no Brasil . (Capítulo I). Na revisão da bibliografia se apresentam algumas considerações gerais sobre a função do profissional Contador, a evolução do ensino de contabilidade no Chile, através de uma abordagem retrospectiva, completando-a com um estudo histórico da legislação que tem regulamentado o ensino superior no país, e os principais problemas do ensino da Contabilidade no Chile (Capitulo II). Em seguida, se apresenta a metodologia utilizada, justificando-se as razões de seu emprego neste tipo de estudo. (Capítulo III). A partir da utilização de um questionário, obtiveram-se os antecedentes necessários para caracterizar o ensino nos cursos de Ciências Contábeis na Primeira e Segunda Região do Chile, partindo-se para uma comparação com o referencial bibliográfico. (Capítulo IV) . Posteriormente, através dos resultados obtidos, busca-se a identificação de alguns aspectos relacionados com o ensino de contabilidade no Brasil. (Capítulo V) . Finalmente, se apresentam o sumário, a análise e as recomendações e sugestões para novas pesquisas. (Capítulo VI).

Cooperação e competição entre políticas no Brasil: os cursos da governabilidade no presidencialismo da catalização

Public policies have been studied in the various fields of humanities and social sciences, from different theoretical and technical aspects. However, there is still a lack of studies that incorporate the dimension that encompasses the political action and its interference in such actions, also recognizing the importance of the institutional setting of the Brazilian presidential model in implementing these policies. This fragmented and multiparty system has led to power heterogeneous sets of political parties. Thus, the ministerial offices, more than assisting the President´s government project, manage particularized agendas, which are party biased and have the influence of interest groups in hegemonic themes addressed by government agencies. When these agendas operate in sectoral and specialized policies, the friction level is apparently low. However, when this occurs in intersectoral actions, such as in regional development, there is evidence of strong signs of competition among government agencies, which in theory, should operate in an integrated manner. Although this is not a specific feature of Luiz Inacio Lula da Silva´s government- the period to be studied- there was similar behavior in Fernando Henrique Cardoso´s presidency, one realizes that the expansion of coalition on behalf of governance is increasingly interfering in the outcome of intersectoral public policies, due to these multiple arguments in action. In order to understand these processes, this study focused on the Sustainable and Integrated Development Programme for Differentiated Meso-Regions (PROMESO), part of the National Policy for Regional Development (NPRD). The program provides interface with various government agencies and their public policies in a clear intersectoral design. The research sought to identify and analyze the relationships between government agencies and their programs with interest groups, whether political parties or other segments of civil society, highlighting the logic of favoritism, which poses in second place the integration of actions in the intersectoral policies. Therefore, besides the theoretical debate that incorporates several categories of political science, public administration, public policy, geography and economics, the study focused on secondary sources, using different government agencies databases in order to raise information. It was observed that the interference of partisan politics has been disastrous for some public policies. Thus, the research confirms that cooperative character is fragile within government agencies, often limited to official documents, and that there is indeed, a striking feature of competition, especially when it comes to transversalized policies

Política de formação docente na América Latina :Argentina, Brasil e Chile

This work aims at studying the policies of teaching training and their impact in the actors and in the education systems of the countries in which these policies were implemented into the context of neoliberal reforms. We particularly studied these policies in three Latin America countries: Argentina, Brazil and Chile. The policies studied here are the ones implemented from the 90 s. However, the horizon of this study is at the beginning of the 80 s, period that starts one of the four intervention initiatives of education here studied: The Main Project of Education For Latin America and Caribbean (PROMEDLAC), which in 2002 goes into a new stage and it is called Regional Project of Education for Latin America and Caribbean (PRELAC), worked out by UNESCO as a request of government representatives of countries of the region, based on the suggestions of Declaration of Mexico , signed by them in 1979. These suggestions will be in the base of the other three initiatives: The Education For All (EPT); Ibero-American Conferences of Education (CIE) and The Hemisphere Action Plan of Education (PAHE), whose documents are the base to the production of an abundant legislation and normatization on education that created the parameters on which the policies of education reforms were worked out and implemented and the dynamism of our education systems from the last two decades of the twentieth century on. All these initiatives intend to work with objectives, projects and programs that, in some cases, in isolation or in groups, are under influence of their actions in a way that frequently it is difficult to identify which of them is the main responsible for some advances. It is important to stand out that not all of the suggestions produced by these initiatives were implemented as policies, and many of them to be implemented were changed in such a way that they were distorted, even they were a result of a multilateral deal, each country gave to them its own interpretation. Moreover, in all these processes the teaching entities had and keep having a fundamental role. The evidences, result of the evaluations of each initiative, show that education policies implemented produced advances in several aspects. They are still not the ideal ones, in truth, but they do exist. In relation to the teaching questions, there were and are still being implemented multiples and varied actions that did not have the expected impact in the education systems of the countries, objects of this study, but, many of them that go on, are promising and start to have a positive impact into the education systems. Even so, the teaching subject matter, even playing a central role in the agenda of all countries of the region, still represents one of the big challenges to the advance and improvement of our education systems

Capital de riesgo y mecanismos financieros de apoyo a la innovación en Brasil y Chile

Incluye Bibliografía

Desafíos y propuestas para la implementación más efectiva de instrumentos económicos en la gestión ambiental de América Latina y el Caribe. Estudios de caso: Brasil, Subregión Caribe, Chile, Colombia, Guatemala, México, Venezuela

Incluye Bibliografía

Reconfigurando la canción, reinventando la nación: La folclorización de la música popular en brasil y en chile en los años cuarenta y cincuenta

At the middle of the twentieth century, between the forties and the fi fties, especially after the Second World War, the endless debate concerning national identity was taken up again in Latin America with a new focus. Mass culture, especially popular music with ties to the music industry, was shaped by its great capacity to spreadshown through its assorted forms of production, circulation and consumption- as one of the main areas of dispute related to the question of what is considered to be national. During that period there were important debates in Brazil and Chile about the selection, preservation and perpetuation of a certain repertoire of popular urban music as being representative of national folk music. These debates, which are analyzed starting from discursive representations driven by the written press, in both the specialized academic and the large-circulation press, constitute the central focus of this article.

La familia nuclear y extendida en áreas urbanas de la Argentina, el Brasil y Chile

Incluye Bibliografía

Argentina, Bolivia, Brasil y Chile: pobreza y efectos sociodemográficos de la migración interna a inicios del siglo XXI

Incluye Bibliografía

Estudio de casos 3: políticas de población en América Latina, Costa Rica, Cuba, Chile y Brasil

Incluye Bibliografía