Estudio de accesibilidad de sitios Weborientados al comercio electrónico y a laprestación de servicios

Anàlisi de diverses pàgines que tinguin com a finalitat el comerç electrònic o la prestació de serveis, de cara a trobar els principals problemes a què s'enfronten les persones amb discapacitat en utilitzar aquests llocs i extreure conclusions per proposar possibles procediments de desenvolupament dels mateixos que facilitin la seva accessibilitat / usabilitat final.

Public Policy and Ageing in Northern Ireland: Identifying Levers for Change

Public Policy and Ageing in Northern Ireland: Identifying Levers for Change Judith Cross, Policy Officer with the Centre for Ageing Research Development in Ireland (CARDI)��������Introduction Identifying a broad range of key public policy initiatives as they relate to age can facilitate discussion and create new knowledge within and across government to maximise the opportunities afforded by an ageing population. This article looks at how examining the current public policy frameworks in Northern Ireland can present opportunities for those working in this field for the benefit of older people. Good policy formulation needs to be evidence-based, flexible, innovative and look beyond institutional boundaries. Bringing together architects and occupational therapists, for example, has the potential to create better and more effective ways relevant to health, housing, social services and government departments. Traditional assumptions of social policy towards older people have tended to be medically focused with an emphasis on care and dependency. This in turn has consequences for the design and delivery of services for older people. It is important that these assumptions are challenged as changes in thinking and attitudes can lead to a redefinition of ageing, resulting in policies and practices that benefit older people now and in the future. Older people, their voices and experiences, need to be central to these developments. The Centre for Ageing Research and Development in Ireland The Centre for Ageing Research and Development in Ireland (CARDI) (1) is a not for profit organisation developed by leaders from the ageing field across Ireland (North and South) including age sector focused researchers and academics, statutory and voluntary, and is co-chaired by Professor Robert Stout and Professor Davis Coakley. CARDI has been established to provide a mechanism for greater collaboration among age researchers, for wider dissemination of ageing research information and to advance a research agenda relevant to the needs of older people in Ireland, North and South. Operating at a strategic level and in an advisory capacity, CARDI�۪s work focuses on promoting research co-operation across sectors and disciplines and concentrates on influencing the strategic direction of research into older people and ageing in Ireland. It has been strategically positioned around the following four areas: Identifying and establishing ageing research priorities relevant to policy and practice in Ireland, North and South;Promoting greater collaboration and co-operation on ageing research in order to build an ageing research community in Ireland, North and South;Stimulating research in priority areas that can inform policy and practice relating to ageing and older people in Ireland, North and South;Communicating strategic research issues on ageing to raise the profile of ageing research in Ireland, North and South, and its role in informing policy and practice. Context of Ageing in Ireland Ireland �۪s population is ageing. One million people aged 60 and over now live on the island of Ireland. By 2031, it is expected that Northern Ireland�۪s percentage of older people will increase to 28% and the Republic of Ireland�۪s to 23%. The largest increase will be in the older old; the number aged 80+ is expected to triple by the same date. However while life expectancy has increased, it is not clear that life without disability and ill health has increased to the same extent. A growing number of older people may face the combined effects of a decline in physical and mental function, isolation and poverty. Policymakers, service providers and older people alike recognise the need to create a high quality of life for our ageing population. This challenge can be meet by addressing the problems relating to healthy ageing, reducing inequalities in later life and creating services that are shaped by, and appropriate for, older people. Devolution and Structures of Government in Northern Ireland The Agreement (2) reached in the Multi-Party Negotiations in Belfast 1998 established the Northern Ireland Assembly which has full legislative authority for all transferred matters. The majority of social and economic public policy such as; agriculture, arts, education, health, environment and planning is determined by the Northern Ireland Assembly at Stormont. There are 11 Government Departments covering the main areas of responsibility with 108 elected Members of the Legislative Assembly (MLA�۪s). The powers of the Northern Ireland Assembly do not cover ��� reserved�۪ matters or ��� excepted�۪ matters . These are the responsibility of Westminster and include issues such as, tax, social security, policing, justice, defence, immigration and foreign affairs. Northern Ireland has 18 elected Members of Parliament (MP�۪s) to the House of Commons. Public Policy Context in Northern Ireland The economic, social and political consequence of an ageing population is a challenge for policy makers across government. Considering the complex and diverse causal factors that contribute to ageing in Northern Ireland, there are a number of areas of government policy at regional, national and international levels that are likely to impact in this area. International The Madrid International Plan of Action on Ageing (3) and the Research Agenda on Ageing for the 21st Century (4) provide important mechanisms for furthering research into ageing. The United Kingdom has signed up to these. The Madrid International Plan of Action on Ageing commits member states to a systematic review of the Plan of Action through Regional Implementation Strategies. The United Kingdom�۪s Regional Implementation Strategy covers Northern Ireland. National At National level, pension and social security are high on the agenda. The Pensions Act (5) became law in 2007 and links pensions increases with earnings as opposed to prices from 2012. Additional credits for people raising children and caring for older people to boost their pensions were introduced. Some protections are included for those who lost occupational pensions as a result of underfunded schemes being wound up before April 2005. In relation to State Pensions and benefits, this Act will bring changes to state pensions in future. The Act now places the Pension Credit element which is up-rated in line with or above earnings, on a permanent, statutory footing. Regional At regional level there are a number of age related public policy initiatives that have the potential to impact positively on the lives of older people in Northern Ireland. Some are specific to ageing such as the Ageing in an Inclusive Society (6) and others by their nature are cross-cutting such as Lifetime Opportunities: Governments Anti-Poverty Strategy for Northern Ireland (7). The main public policy framework in Northern Ireland is the Programme for Government: Building a Better Future, 2008-2011(PfG) (8) . The PfG, is the overarching high level policy framework for Northern Ireland and provides useful principles for ageing research and public policy in Northern Ireland. The PfG vision is to build a peaceful, fair and prosperous society in Northern Ireland, with respect for the rule of law. A number of Public Service Agreements (PSA) aligned to the PfG confirm key actions that will be taken to support the priorities that the Government aim to achieve over the next three years. For example objective 2 of PSA 7: Making Peoples�۪ Lives Better: Drive a programme across Government to reduce poverty and address inequality and disadvantage, refers to taking forward strategic action to promote social inclusion for older people; and to deliver a strong independent voice for older people. The Office of the First Minister and deputy First Minister (OFMDFM) have recently appointed an Interim Older People�۪s Advocate, Dame Joan Harbison to provide a focus for older peoples issues across Government. Ageing in an Inclusive Society is the cross-departmental strategy for older people in Northern Ireland and was launched in March 2005. It sets out the approach to be taken across Government to promote and support the inclusion of older people. The vision coupled with six strategic objectives form the basis of the action plans accompanying the strategy. The vision is: ���To ensure that age related policies and practices create an enabling environment, which offers everyone the opportunity to make informed choices so that they may pursue healthy, active and positive ageing.�۝ (Ageing in an Inclusive Society, Office of the First Minister and Deputy First Minister, 2005) Action planning and maintaining momentum across government in relation to this strategy has proved to be slower than anticipated. It is proposed to refresh this Strategy in line with Opportunity Age ��� meeting the challenges of ageing in the 21st Century (9). There are a number of policy levers elsewhere which can also be used to promote the positive aspects of an ageing society. The Investing for Health (10) and A Healthier Future:A 20 Year Vision for Health and Well-being in Northern Ireland (11), seek to ensure that the overall vision for health and wellbeing is achievable and provides a useful framework for ageing policy and research in the health area. These health initiatives have the potential to positively impact on the quality of life of older people and provide a useful framework for improving current policy and practice. In addition to public policy initiatives, the anti-discrimination frameworks in terms of employment in Northern Ireland cover age as well as a range of other grounds. Goods facilitates and services are currently excluded from the Employment Equality (age) Regulations (NI) 2006 (12). Supplementing the anti-discrimination measures, Section 75 of the Northern Ireland Act 1998 (13), unique to Northern Ireland, places a statutory obligation on public authorities in fulfilling their functions to promote equality of opportunity across nine grounds, one of which is age(14). This positive duty has the potential to make a real difference to the lives of older people in Northern Ireland. Those affected by policy decisions must be consulted and their interests taken into account. This provides an opportunity for older people and their representatives to participate in public policy-making, right from the start of the process. Policy and Research Interface ���Ageing research is vital as decisions in relation to policy and practice and resource allocation will be made on the best available information�۝. (CARDI�۪s Strategic Plan 2008-2011) As outlined earlier, CARDI has been established to bridge the gap to ensure that research reaches those involved in making policy decisions. CARDI is stimulating the ageing research agenda in Ireland through a specific research fund that has a policy and practice focus. My work is presently focusing on helping to build a greater awareness of the key policy levers and providing opportunities for those within research and policy to develop closer links. The development of this shared understanding by establishing these links between researchers and policy makers is seen as the best predictor for research utilization. It is important to acknowledge and recognise that researchers and policy makers operate in different institutional, political and cultural contexts. Research however needs to ���resonate�۪ with the contextual factors in which policy makers operate. Conclusions Those working within the public policy field recognise all too often that the development of government policies and initiatives in respect of age does not guarantee that they will result in changes in actual provision of services, despite Government recommendations and commitments. The identification of public policy initiatives as they relate to age has the potential to highlight persistent and entrenched difficulties that social policy has previously failed to address. Furthermore, the identification of these difficulties can maximise the opportunities for progressing these across government. A focus on developing effective and meaningful targets to ensure measurable outcomes in public policy for older people can assist in this. Access to sound, credible and up-to-date evidence will be vital in this respect. As well as a commitment to working across departmental boundaries to effect change. Further details: If you would like to discuss this paper or for further information about CARDI please contact: Judith Cross, Policy Officer, Centre for Ageing Research and Development in Ireland CARDI). t: +44 (0) 28 9069 0066; m: +353 (0) 867 904 171; e: judith@cardi.ie ; or visit our website at: www.cardi.ie References 1) Centre for Ageing Research and Development in Ireland (2008) Strategic Plan 2008-2011. Belfast. CARDI 2) The Agreement: Agreement Reached in the Multi-Party Negotiations. Belfast 1998 3) Madrid International Plan of Action on Ageing. http://www.un.org/ageing/ 4) UN Programme on Ageing (2007) Research Agenda on Ageing for the 21st Century: 2007 Update. New York. New York. UN Programme on Ageing and the International Association of Gerontology and Geriatrics. 5) The Pensions Act 2007 Chapter 22 6) Office of the First Minister and deputy First Minister (2005). Ageing in an Inclusive Society. Belfast. OFMDFM Central Anti-Poverty Unit. 7) Office of the First Minister and deputy First Minister (2005). Lifetime Opportunities: Government�۪s Anti-Poverty and Social Inclusion Strategy for Northern Ireland. Belfast. OFMDFM Central Anti-Poverty Unit. 8) Northern Ireland Executive (2008) Building a Better Future: Programme for Government 2008-2011. Belfast. OFMDFM Economic Policy Unit. 9) Department for Work and Pensions, (2005) Opportunity Age: Meeting the Challenges of Ageing in the 21 st Century. London. DWP. 10) Department of Health, Social Services and Public Safety (DHSS&PS) (2002) Investing for Health. Belfast. DHSS&PS. 11) Department of Health, Social Services and Public Safety (DHSS&PS) (2005) A Healthier Future:A 20 Year Vision for Health and Well-being in Northern Ireland Belfast. DHSS&PS. �� 12) The Employment Equality (Age) Regulations (Northern Ireland) 2006 SR2006 No.261 13) The Northern Ireland Act 1998, Part VII, S75 14) The nine grounds covered under S75 of the Northern Ireland Act are: gender, religion, race, sexual orientation, those with dependents, disability, political opinion, marital status and age.

A Tributação de Prestação de Serviços em Cabo Verde

O presente trabalho investiga a tributação dos serviços em Cabo Verde, trata-se de uma questão importante do ponto de vista financeiro, uma vez que a economia aberta e insular de Cabo Verde é uma grande consumidora de serviços prestados por operadores económicos não residentes. Por outro lado trata de uma questão interessante do ponto de vista jurídico, porque parece actualmente faltar norma de incidência que permite a sujeição destes rendimentos ao Imposto Único sobre os Rendimentos Cabo-verdiano. Em face disto poder-se-ia porventura afirmar que as normas de incidência que servem para fundamentar a tributação dos rendimentos derivados de prestação de serviços a não residentes se encontram nas disposições orçamentais que fixam a própria taxa liberatória de 20% aplicável ao rendimento auferido por não residentes, mesmo que não tenham estabelecimentos estáveis. De resto, não é com base no regulamento do IUR mas com base nas leis do Orçamentos do Estado que a administração fiscal Cabo-verdiana tem vindo a proceder á liquidação deste imposto. As taxas liberatórias previstas nas leis orçamentais não podem nunca aplicar-se a rendimentos que se encontrem fora do âmbito de incidência objectiva, subjectiva ou territorial do IUR. Depois de estudado o tratamento que o direito interno cabo-verdiano faz dos rendimentos derivados de prestação de serviços vale a pena olhar brevemente também ao tratamento que eles merecem no contexto do direito internacional e, muito em particular, da convenção para evitar a Dupla Tributação (CDT) em matéria de imposto sobre o rendimento e prevenir a evasão fiscal, celebrada entre Cabo Verde e Portugal no ano de 1999 e actualmente em vigor.

Ressources résidentielles pour adultes avec un trouble mental : développement d'un modèle et d'un instrument de mesure

Ce projet de recherche revisite la conceptualisation du logement et des ressources résidentielles pour les adultes avec un trouble mental. Les objectifs visent : (1) à identifier les attributs, dimensions et domaines ; (2) à développer un nouveau modèle ; (3) à concevoir un instrument de mesure pour décrire l’éventail des ressources résidentielles en santé mentale. Méthodologie : Phase 1: Le devis de recherche s’articule autour de la cartographie de concepts, caractérisée par une méthodologie mixte. L’échantillonnage, par choix raisonné, a permis de recueillir une pluralité de perceptions et d’expériences (p.ex. personnes utilisatrices de services, proches, responsables de ressources résidentielles, gestionnaires). Les participants proviennent de cinq régions du Québec (nombre total de participations = 722). Au cours des six étapes de la cartographie de concepts, les participants ont généré des attributs décrivant le logement (n = 221), leur ont accordé une cote numérique (n = 416) et les ont regroupés en catégories (n = 73). Douze participants ont interprété des cartes conceptuelles produites par des analyses multivariées, soit l’échelonnage multidimensionnel (MDS) et la typologie hiérarchique. Des analyses par composantes principales (PCAs) ont été utilisées pour raffiner la conceptualisation (n = 228). Phase II: L’instrument a été développé, utilisé et ajusté à la suite de deux groupes de discussions (n = 23) et d’une étude transversale auprès de ressources résidentielles (n = 258). La passation se fait via une entrevue téléphonique semi-structurée enregistrée, d’une durée moyenne de 130 minutes. Résultats : Les participants ont généré 1382 idées (99.5% de saturation). Les cartes conceptuelles issues de la cartographie de concepts comprennent 140 idées (attributs du logement), 12 dimensions et cinq domaines (indice de stress MDS = 0.2302, 10 itérations). Les analyses PCAs ont permis de retenir quatre domaines, 11 composantes (α = 0.600 à 0.933) et 81 attributs. Les domaines sont : (1) environnement géophysique; (2) atmosphère et fonctionnement du milieu; (3) soutien et interventions offerts; (4) pratiques organisationnelles et managériales. L’instrument développé comprend quatre domaines, 10 dimensions et 83 attributs. À cela s’ajoutent des variables descriptives. L’instrument résulte des Phases I et II de ce projet. Conclusion : L’instrument a été développé en collaboration avec diverses parties prenantes, à partir de considérations ontologiques, réalistes, causales et statistiques. Il dresse le profil détaillé d’une ressource résidentielle sous ses différentes facettes et s’appuie sur la prémisse qu’il n’existe pas de milieu résidentiel idéal pour tous.

Contribuyendo al reto de la sostenibilidad: el sistema producto- servicio en la industria de la moda rápida

El presente proyecto de grado se inscribe bajo el proyecto de Responsabilidad Social Empresarial de la línea de investigación de Realidad Empresarial de la Facultad de Administración de la Universidad del Rosario. El problema de investigación surge de dos problemas actuales, que convergen en la insostenibilidad a largo y mediano plazo de la manera en que se hacen la mayoría de los negocios hoy en día. El primer problema, es el de suficiencia, se evidencia desde el punto de vista del consumidor, el cual pareciera estar diseñado para comprar y acumular objetos y cosas que luego de un tiempo irán a parar a la basura. El segundo problema es el modelo de negocio que extrae recursos, los transforma, los comercializa de manera repetitiva y obliga al cliente a seguir comprando, olvidando que la mayoría de cosas que produce, terminan en el basurero. La deficiencia actual del consumismo insostenible y del diseño que no piensa en las generaciones futuras son dos caras de la misma moneda. Por eso es que se estudia el problema desde la perspectiva tanto del consumidor, como del productor. Las tendencias internacionales relacionadas con la sostenibilidad están llevando a los negocios por una nueva senda, la cual les dará ventajas competitivas a los adoptadores tempranos. A raíz de los problemas planteados y con el objetivo de encontrar la sostenibilidad empresarial, se estudia una posible solución para cada actor del problema. Por el lado del consumidor, se analiza la teoría que gira alrededor del consumo responsable y de cómo los consumidores tienen el poder de causar un efecto positivo con lo que mejor saben hacer: comprando (y eligiendo que comprar). Por el lado del productor se estudia un nuevo modelo de negocios llamado el sistema producto-servicio, el cual se enfoca a satisfacer necesidades de los clientes por medio de una combinación de prestación de servicios y facilitación de productos, en vez de la comercialización de estos. Es decir que en vez de vender cosas que los consumidores quieran acumular (problema de suficiencia), se les vende soluciones que satisfagan sus necesidades, reteniendo la compañía la propiedad sobre los productos que integran al servicio. Se estudia también de que maneras este modelo particular de sistemas producto-servicio puede ser recibido por los consumidores de hoy en día, tan acostumbrados al modelo actual. Se quiere explorar el sistema de productos y servicio como una alternativa empresarial perdurable que solucione los retos ambientales del siglo XXI. Para poder probar la viabilidad de este hipotético modelo que cambia los patrones de interacción de las empresas con los usuarios, se plantea una idea de negocio que integre productos y servicios para satisfacer las necesidades del cliente. Se escogió un área viii caracterizada por ser de las más consumistas y acumuladoras en cuanto al volumen de compras anual de los clientes: el negocio de la ropa. Y no solo cualquier tipo de ropa, sino el de la moda rápida, un modelo que obliga a los consumidores a comprar ropa con una frecuencia aún mayor. Se hizo esto con el objetivo de probar que el modelo propuesto puede funcionar inclusive bajo los supuestos más “consumistas” que existen hoy en día.

Hisendes locals i turisme: tres assaigs

Aquesta tesi utilitza l'anàlisi econòmica per a estudiar les hisendes locals, especialment els aspectes relacionats amb la provisió i finançament dels béns i serveis públics locals. Les hisendes locals, tant a Catalunya com a la resta d'Espanya, pateixen diversos problemes. Dos són especialment rellevants per a aquesta tesi. El primer és la reduïda dimensió dels municipis, l'altre la seva insuficient dotació financera. A la tesi es tracten aquestes dues qüestions en cinc capítols. Primer s'introdueix la problemàtica, exposant-ne els antecedents, la situació actual i la metodologia per al seu anàlisi. A continuació s'aborda la relació entre la grandària dels municipis i la seva capacitat per a proveir béns i serveis públics. De manera recurrent es produeixen debats sobre els problemes que pateixen els municipis petits. El problema més evident d'aquests municipis és el dèficit de serveis públics. Es sol argumentar que els municipis petits pateixen aquests dèficits en la provisió de serveis públics a causa de la manca d'un nombre crític d'habitants. Normalment es presenta la consolidació municipal com a solució a aquest problema. En aquest treball analitzem les diferents vessants de la qüestió dels dèficits de serveis municipals. Es continua analitzant com influeix sobre el sector privat la incapacitat per part dels municipis de prestar la quantitat i/o qualitat correcta de béns i serveis públics. Sembla clar que l'atractiu d'un hotel per als seus clients depèn tant dels serveis que ofereix com de l'entorn en què es troba. Com s'ha dit sovint "un hotel de quatre estrelles necessita un entorn de quatre estrelles". Aquests atributs que configuren l'entorn són complementaris a l'oferta privada dels serveis hotelers i són essencials a l'hora de definir les opcions de comercialització, ja que sembla raonable que diferències en les dotacions de serveis públics, capital natural i imatge de la localitat generaran diferències en els preus d'hotels que altrament són idèntics. A la següent etapa s'estudia la situació financera a la qual s'enfronten els municipis a l'hora de proveir els béns i serveis públics, especialment en el cas de les localitats amb forta implantació de l'activitat turística. L'objectiu d'aquest estudi és doble. Primer, realitzar una anàlisi i un diagnòstic del finançament als municipis turístics i, segon, discutir diferents vies de millora. En una primera part s'exposa el marc que cal tenir en compte a l'hora de considerar les qüestions de provisió de serveis públics i els consegüents aspectes pressupostaris. Després es presenta un model estilitzat de provisió de béns públics i d'estructura pressupostària que explicita, amb la intenció de portar a terme l'anàlisi economètrica, les interrelacions rellevants entre provisió de serveis públics, ingressos fiscals i despeses. Tot seguit es presenten les dades que han de servir per a una anàlisi empírica que té dues vessants. Primer, estudiar si realment els municipis amb un fort pes de l'activitat turística presenten diferències en l'àmbit pressupostari i, segon, concretar quantificar en què consisteixen i de què depenen les diferències. El sisè apartat tracta la complementarietat entre béns i serveis públics des d'un marc normatiu, posant de manifest els aspectes que ha de tenir en compte un municipi turístic en les qüestions de provisió i finançament dels béns públics i que fan que tingui un comportament diferent d'un municipi no turístic. El penúltim apartat del treball inclou la discussió i l'avaluació d'algunes propostes correctores dels problemes detectats a l'anàlisi estadística i economètrica. El treball conclou amb un resum de les principals conclusions. La tesi conclou amb una discussió dels resultats obtinguts.

Estratégia na prestação de serviços de transporte rodoviário de mercadorias no Brasil

O setor de transporte de mercadorias é atualmente um dos mais importantes setores da economia brasileira, por esse motivo o presente estudo tem a intenção de realizar uma analise da estratégia aplicada à prestação de serviços com foco nesta modalidade de serviços, já que é escasso o numero de estudos dedicados a compreensão deste segmento em especifico. Assim esta pesquisa tem como objetivo a analise dos aspectos estratégicos desta prestação de serviços e o pressuposto, a ser aferido ao fim, de que estas empresas seguem e adotam estratégias empresariais não formais e predominantemente empíricas, pouco alinhadas às vantagens competitivas esperadas ao setor. O conteúdo teórico esta compreendido na pesquisa com a função primordial de fundamentar as percepções colhidas em campo e para dar consistência à pesquisa qualitativa realizada junto a um grupo de empresas de transporte deste segmento

Adoção de governo eletrônico no Brasil: a perspectiva do usuário do Programa Nota Fiscal Paulista

A intensa utilização da tecnologia da informação (TI) por todos os setores disseminou-se também na Administração Pública. A utilização da TI aliada à internet como ferramenta de gestão pública é denominada governo eletrônico e tem como objetivos qualificar melhor a prestação dos serviços e possibilitar aos cidadãos uma participação mais efetiva no processo político. O presente estudo buscou investigar o contexto do governo eletrônico no Brasil e apresenta um modelo de adoção baseado numa iniciativa de informatização de mecanismos de controle fiscal do Estado de São Paulo. O objetivo geral da tese foi estudar quais são os elementos que influenciam a utilização do governo eletrônico no Brasil, por meio de um estudo no programa Nota Fiscal Paulista (NFP). A metodologia envolveu técnicas do método qualitativo, pelo uso de opiniões de especialistas, associadas a procedimentos do método quantitativo, por meio de um survey aplicado em 715 usuários da NFP. A análise utilizou modelagem por equações estruturais. Os resultados contribuem para as pesquisas em TI, apresentando um modelo que reforça e amplia os estudos anteriores sobre adoção tecnológica e os estudos de governo eletrônico, acrescentando um modelo em um novo contexto ainda pouco explorado. No caso da NFP, os fatores testados e que influenciam no processo de adoção são: Benefício Percebido, Facilidade de Uso Percebida, Influências Sociais, Segurança Percebida, Confiança e Hábito. Em termos práticos, a pesquisa auxilia na compreensão da participação e do envolvimento dos cidadãos na fase atual de desenvolvimento de governo eletrônico no Brasil. Com melhor esclarecimento da influência dessa tecnologia na vida pessoal e profissional dos usuários, é possível elevar a qualidade da prestação dos serviços para atender às demandas da sociedade. Isto posto, auxilia também na implantação mais rápida do programa em outros contextos administrativos para o governo eletrônico, gerando informações úteis para os principais pontos a se considerar para ampliar a adesão dos cidadãos e ter mais chance de sucesso na implantação.

Sociedade em conta de participação : riscos de descaracterização do tipo societário e suas consequências

Este trabalho se dispõe a analisar as características das sociedades em conta de participação ou SCP’s, seus principais usos, os riscos de sua descaracterização e suas respectivas consequências. As SCP’s experimentaram crescimento de sua importância e uso nos últimos anos, sendo constatadas na estruturação de diversos tipos de negócios, com destaque na área imobiliária e na realização de investimentos. Como um dos tipos societários admitidos pela legislação, as SCP’s possuem grande plasticidade em sua utilização, adaptando-se às diversas necessidades de seus usuários. Algumas características específicas, no entanto, devem ser observadas pelas partes, sob risco de sua descaracterização. É o caso do papel dos sócios participantes, que não poderão se envolver na execução do objeto da SCP, nem contribuir para a formação do seu patrimônio especial com serviços que tenham relação direta com o seu objeto. E os riscos vão além daqueles previstos no Código Civil, que aponta a solidariedade, com o sócio ostensivo, do sócio participante perante terceiros afetados. Do ponto de vista fiscal, poderá haver a descaracterização da SCP para se considerar a prestação de serviços, quando ocorrerá a incidência de tributos sobre os pagamentos feitos ao sócio participante a título de dividendos. Outros riscos e consequências em modelos de negócio adotados foram explorados e apontados ao longo do trabalho, em que as SCP’s são utilizadas para dissimular uma situação jurídica, de modo a gozar de alguma vantagem. É o caso da previsão de distribuição de resultado em SCP com bens ou coisa certa e não com capital, poderia dissimular um contrato de compra e venda, e quando tal SCP for formada por um grupo de pessoas, poderia dissimular um consórcio para entrega de bens, regido pela Lei 11.795/2008. A divulgação pública de SCP, para captação de investidores, poderia caracterizar a operação como um contrato de investimento coletivo, regulado pela Lei 6.385/1976. Ao final foram listados, como sugestão, alguns cuidados a serem observados para se evitar os riscos apontados ao longo deste trabalho.

A ouvidoria pública como instrumento de controle das ações da Secretaria de Saúde do Pará

The State and Public Administration have gone through several reforms in search of a quick operation and the provision of services with quality. With the democratization of the country and the issue of the Constitution in 1988, further reform of the State and Public Administration, joined the government agenda in 1995 and included among its objectives, the principles of participation and social control. In view of this, it raises the Public Ombudsman in order to be a channel for the participation of users in the management of public affairs, social control, transparency of administrative actions, improving the quality of service and meeting the needs of the community. The aim of this study is to assess whether the Ombudsman of the State Department of Public Health to contribute to the period 2006-2008, for the improvement of specialized consulting services. The research is characterized as descriptive, qualitative approach. The collection technique used was the interview, conducted with 37 service users and two servants of the Ombudsman. The analysis was developed based on the perception of users and servers in the opinion of the Ombudsman. The most relevant results of the research showed that 41% of users search the Ombudsman because they believed that solve the problem presented. However, even with this level of public acceptance, the Ombudsman reached average index of resolvability of 53% in the period. In his role has not developed mechanisms for quality control of services, which is mentioned by 67% of users. It turned out the same fact in relation to popular participation, which is confirmed by 84% of users. For 24% of users, the problems raised were resolved, and of these, 56% believe that the Ombudsman has contributed to the positive outcome. As a result of the search results, it appears that the Ombudsman's SESPA / PA, is not fulfilling its role to ensuring the democratization of articipation in management, social control and has limited contribution to solving the problems of users and to improve the quality of services

As organizações não-governamentais (ONGs) de atenção à criança e ao adolescente em Natal/RN: contribuição na garantia de direitos?

In contemporaneousness watches in Brazil the emergence of a "new" relationship between State and society based on partnership, which will allow the growing playacting organizations "non-profit" and "public interest" in the management of social public policies. In that sense, as part of a logic of global restructuring of the Capital, under the aegis of the neoliberal project, starting from the years of 1990, an administration model is had in favor of the market that looks for to minimize the actions of the State, reinforcing the outsourcing of the social public politics, and consequently, debilitating rights legally conquered. In that way, with this study it was pursued as general objective to apprehend the actions developed by Non-governmental Organizations NGOs in the child's area and of the adolescent in Natal / RN, verifying in that measured, these contribute to the warranty of rights or they reproduce practices of welfare work, and as specific objectives: to identify the group of the actions developed by NGOs in the child's area and of the adolescent in Natal / RN; to analyze the practice of NGOs of the point of view of the human resources, of the administration, of the financing, of the user's participation in the decision processes, as well as the quality of the services and the continuity of the actions of these organizations; and to apprehend the relationship between the researched organizations and users in the process of implantation of the actions, in order to identify the perspective that guide the practice of NGOs is going in the direction of contributing in the warranty of rights or in the reinforcement to the welfare work. In summary the results showed two trends in the actions of the NGOs, in the direction of the provision of services, which still unfurls in two perspectives of handouts. The other trend will give priority to the defense of rights of children and adolescents, with actions of political impact strengthen the promotion of public policies state, thus contributing to guarantee rights

Auditoria no Sistema Único de Saúde: o papel do auditor no serviço odontológico

A auditoria, na saúde, verifica os processos e resultados da prestação de serviços, pressupondo o desenvolvimento de um modelo de atenção adequado, de acordo com as legislações vigentes. Nesta pesquisa, objetivou-se analisar as atividades da auditoria no Sistema Único de Saúde no serviço de saúde bucal, buscando demonstrar as ações e a sua inserção nas três esferas de governo. Foram realizadas análise documental e levantamentos bibliográficos sobre os sistemas de auditoria e o papel do auditor no serviço odontológico desde 1969. Os resultados mostraram que foram encontrados seis artigos sobre auditoria odontológica no SUS e que a atuação do auditor odontológico é abrangente no gerenciamento do sistema, consistindo no controle, na avaliação, na supervisão e na orientação, bem como na garantia da participação social e acesso aos serviços. Na saúde bucal o auditor analisa, monitora e fiscaliza o planejamento das estratégias e os procedimentos efetuados; realiza o cadastramento dos profissionais, das unidades de saúde e a programação física orçamentária; viabiliza os dados para o sistema de informação e o pagamento dos serviços prestados; examina o cumprimento das pactuações, dando um enfoque educativo e não mais policialesco à resolubilidade dos problemas. Conclui-se que existem poucos estudos sobre auditoria odontológica no SUS e que o sistema de auditoria é um instrumento administrativo confiável e essencial para os gestores no desenvolvimento das ações de saúde.

Health management contracts in Costa Rica from a comparative perspective

Includes bibliography

Comunicação pública e cidadania: um estudo exploratório na unidade do poupatempo Bauru (SP)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Percepção e perspectivas dos adolescentes sobre a TV digital

Pós-graduação em Televisão Digital: Informação e Conhecimento - FAAC