Controle da administração pública

Este livro é fruto da parceria entre a Corregedoria Geral do Estado de São Paulo e FGV DIREITO SP, que através do seu Programa de Pós-Graduação lato sensu realizou o curso Controle da Administração Pública, desenhado e voltado especialmente às atividades da Corregedoria. Os artigos foram produzidos pelos alunos do curso e trazem importantes reflexões sobre a natureza, os fins e os objetivos da atividade de controle. Parte deles explora a engenharia institucional que melhor favorece o controle interno em diálogo com a experiência desenvolvida pela própria Corregedoria. Outros artigos analisam como as mudanças legislativas têm sido incorporadas nas atividades de controle interno no Estado de São Paulo. Neste ponto, as reflexões sobre o impacto das novas leis de Acesso à Informação e Anticorrupção na obtenção de melhores resultados, bem como os problemas gerados na implementação destas leis são explorados nos artigos enriquecidos com dados e depoimentos. Há também os artigos que focam sua analise em políticas e procedimentos específicos desenvolvidos na atividade de controle interno na Administração Direta e Indireta. São descritas e analisadas criticamente as atividades de controle em empresas públicas, a qualidade do gasto público e experiências de gestão de materiais que mostram as barreiras e também boas e criativas soluções na busca por maior eficiência e qualidade das ações públicas.

Impactos do início da harmonização contábil internacional (lei 11.638/07) nos resultados de 2008 das empresas brasileiras abertas

Este estudo analisa os efeitos da primeira frase da transição para o IFRS no Brasil (Lei 11.638/07 e CPC 13) nos resultados publicados em 2009 (exercício de 2008 e republicações de 2007) pelas empresas listadas na Bovespa. É aplicado o inverso do “Índice de Conservadorismo” de Gray (1980,1988), renomeado “Índice de Comparabilidade” por Weetman et al. (1998), para determinar se e o quanto os resultados reportados pelas novas normas são superiores aos apurados pela norma brasileira anterior – indicando o conservadorismo do sistema contábil brasileiro, previsto por Gray e outros estudos – ou inferiores (otimismo). Reduziu-se gradativamente a amostra inicial conforme a compliance com o CPC 13 e a transparência das demonstrações e das Notas Explicativas. Isso permitiu, após aplicação do Teste de Wilcoxon, verificar em média resultados maiores conforme a nova norma em relação à norma tradicional – preconizando-se que persistirão aumentos até a adoção do full IFRS em 2010. Após o exame de ajustes ao resultado, foi possível relacionar certas inconsistências entre 2007 e 2008 a impactos da crise financeira de 2008 nos ajustes “custos de transação na emissão de títulos” e “valor justo (marcação a mercado) de instrumentos financeiros”.

Finanças corporativas: gestão de risco e abertura de capital

Este artigo examina quatro processos de bookbuilding no mercado brasileiro de ações executados por um banco de investimento, no período de 2003 a 2004. Em um processo de bookbuilding, o banco intermediário possui o poder de discricionariedade na fixação do preço de oferta e na alocação das ações aos investidores. Analisamos os determinantes da alocação e encontramos indícios da formação de mecanismos para induzir os investidores a revelarem informações superiores, porém fica claro que a preocupação com controle, liquidez do mercado secundário e com a participação de investidores de curto prazo (flippers) exercem influência mais intensa nesses critérios. Também encontramos diferenças entre resultados na alocação em (a) abertura de capital e (b) aumento de capital com emissão primária, mas em ambos os casos há uma tendência ao favorecimento a investidores de longo prazo.

Liberar ou não liberar, eis a questão: estudo de caso de ensino em administração pública

O presente Estudo de Caso trata da realização de obra no mercado de uma Prefeitura e a liberação do processo administrativo para realização de procedimento licitatório. Apresenta o conflito existente entre o Secretário de Obras e o Subsecretário de Planejamento e Orçamento na condução das determinações do chefe do poder executivo. O Prefeito Municipal recém-eleito decidiu iniciar reforma com expansão do mercado popular no município de Três Barras. Com esta finalidade, solicitou ao Secretário de Obras o projeto arquitetônico com previsão inicial de custos para que se iniciasse o processo licitatório de imediato, de modo a não atrasar a inauguração do novo mercado prevista para o primeiro ano de mandato. O subsecretário de planejamento e orçamento precisa tomar a decisão de liberar ou não o processo já que há a necessidade de atendimento dos requisitos técnicos e legais que considerava necessários. O presente caso pode ser trabalho dentro do seguinte tema: Gestão do Planejamento e Orçamentária.

Um sistema de metas como ferramenta de gestão pública: "O Programa de Metas da Cidade de São Paulo 2013-2016" sob a perspectiva de seus implementadores

This work, developed within the Master's Degree Program in Public Administration and Government of Eaesp-FGV, consists of an exploratory study on performance measurement in the public sector. It is focused on the identification of complexity elements embedded in the implementation of public policies, to which the goals and targets of a target-oriented system relate, and especially on the implementation of this system as a management tool itself, from the case study of the then ongoing "Programa de Metas da Cidade de São Paulo 2013-2016". All information was obtained from municipal managers, in Government Departments responsible for strategic support activities to the implementation of the system, and sectoral Government Departments whose scope also included crosscutting actions, through interviews conducted from a starting question, and then followed by the free talk of the respondents. Through discourse analysis, an assortment of information was conducted, concerning to: 1) the impacts on management, articulation, and governance of the use of performance measurement and result-oriented management; 2) the flow and publicity of information on performance, produced within the monitoring process of this given target-oriented system, and also concerning the use given to this information; 3) the recording and register of experiences and learning related to the Programa de Metas, and its potential to result as a legacy for the public administrative structure of the City of São Paulo. Assuming that the stories managers tell, in this field of Applied Social Sciences, are as valid as Science or the theoretical constructs on the subject, all information gathered from the point of view of the interviewed public officials was segmented and problematized under the light of the literature on performance measurement. The main objective of this research is to contribute to the creation of parameters for qualitative analysis of the information generated in the implementation of a target-oriented system in Public Management at the local level. It is, from then on, expected that these parameters may help managers and researchers on the monitoring and evaluation of performance of a given government, by favoring the translation of merely arithmetic data on percentage of fulfillment of specific commitments, into eloquent elements more enabled to express the evolution of a mandate. Keywords: result-oriented system, Programa de Metas, management for results, performance measurement, government planning, public policy evaluation, monitoring, implementation, transparency, information legacy.

Orçamento e finanças públicas na elaboração da constituição da república de 1988

A Assembleia Nacional Constituinte de 1987/1988 promoveu intensas e importantes inovações em matéria de finanças públicas e orçamentos, a começar pela previsão de um capítulo exclusivo. Passados mais de 27 anos de sua promulgação não foi ainda regulada a maior parte das disposições de tal capítulo. Em particular, a lei geral sobre orçamentos e contabilidade pública segue em tramitação muito lenta no Congresso. É importante recuperar as memórias do tratamento dessa matéria porque aquela reforma constitucional é mais conhecida e criticada pelos efeitos sobre aumentos dos gastos, do déficit e da dívida pública. Infelizmente, outra atenção é dada à necessidade de se editar a legislação complementar que confira eficácia e harmonia às medidas já previstas na Constituição que atuam no sentido inverso. Essa situação começa a mudar com a recente discussão em torno do anteprojeto da denominada Lei da Responsabilidade Fiscal. Este texto procura contribuir para o debate crescente em busca de um novo regime fiscal no país ao recuperar a memória da Constituinte em torno das matérias relativas às finanças, dívidas e orçamentos públicos. Para tanto, toma por base uma pesquisa dos anais parlamentares, na tentativa de identificar a motivação dos constituintes por trás das principais normas relativas às finanças públicas.

A urgente necessidade do fortalecimento da competitividade industrial brasileira: reflexão inicial sobre o papel da produtividade e da acumulação de capacidades tecnológicas inovadoras

EBAPE - Escola Brasileira de Administração Pública e de Empresas

O processo de criação do programa Universidade para Todos - PROUNI

From the end of the 80s, the Brazilian higher education experience strong growth, coming from the private sector, which would intensify further in the late 90th Higher education has become a lucrative business. With a drop in the number of students entering and strong competition, the number of idle places in private institutions of higher education reached 49.5% in 2004. That same year, by Measure, was the University for All Program (PROUNI) program, to include high school students from public higher education, offering scholarships to those students in private HEIs. In exchange, the IES gain tax exemption. The objective of this research is to investigate the game of interest occurred in the formulation of this program and identify the model and the political game and has led to the creation of PROUNI, analyzing the process occurred since the wording of a bill, the issue of Measure Law and that the legitimacy PROUNI, with the most important changes made initial model. Since the first draft of the Law to the final Act, the PROUNI was disfigured in its main points, as the percentage of stock for paying students, the process of selection of stock and bond of the IES program. Throughout the process of creating the program, it is quite clear the performance of the institutions representing the private higher education. As reference for the analysis was based on Rational Choice Theory of Political Science. The basic argument of the methods based on rational choice is the maximization of the benefit will be the main motivation of individuals, but they can give that your goals can be achieved more effectively through institutional action and thereby discover that their conduct is shaped by institutions. Thus, individuals rationally choose to get to a certain extent constrained to join in certain institutions, whether voluntarily or not. The PROUNI was submitted by government and public policy covered by the mystical aura of the discourse of social justice and economic development, as in higher education includes a stratum of people who would not have access to the university, due to restrictions in the supply network public higher education. However, the greatest benefit from the program are the private HEIs, which through a difficult time in a scenario marked by high competition and idleness of nearly half of the vacancies offered. The PROUNI became a program that prioritizes access and not the residence of the student to higher education. More serious than a supporting program for students Fellows is a program supporting the institutions of private education

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.

Podem os programas sociais e de transferência de renda influenciar a oferta de trabalho em atividades não agrícolas? uma análise para as famílias em condição de pobreza no meio rural do nordeste

This study aims to analyze the main effect of social programs and cash transfers on the labor supply of non-farm family members in poverty in rural areas of the Northeast. Among the specific objectives, we sought to investigate the effects of these programs and individual characteristics on the decision of participation and allocation of working hours of parents and children in non-agricultural activities. It was assumed, as a theoretical basis, the model of neoclassical labor supply as well as the principle that the decision of allocation of working hours, non-agricultural, is subject to the initial choice of the worker devote or not the non-agricultural employment . The hypothesis assumes that access to social programs and income transfer contributes to the dismay of rural workers, in poverty, in its decision to participate and offer hours of work in non-agricultural activities. To achieve this objective, we applied the models of Heckman (1979) and Double Hurdle, of Cragg (1971), consisting of associating the decision to participate in the labor market with the decision on the amount of hours allocated. The database used was the National Survey by Household Sampling (PNAD) of 2006. The results of the heads of households showed that transfers of income, although they may have some effect on labor supply rural nonfarm, the magnitude has to say that there may be some dependence on benefits. The estimates for the joint children of 10 to 15 years showed that the programs have negatively influenced participation in suggesting an increase in school participation, although for the allocation of working hours the results were not significant on the incidence of child labor

As organizações não-governamentais e a educação básica oferecida aos pobres: do consenso da oferta à ação privatizante

This work articulates a discussion about the role of the Non-Governmental Organizations (NGOs) in the social policies scenario, privileging the basic education directed to the poor in Brazil, in the period from 1992 to 2002. It is a relevant theme, particularly due to the importance of the NGOs in both the national and international scope actions. The study assumes that the NGOs are instruments of control (social control) that filter the social demands towards the State, specially regarding the basic education directed to the poor. It also discusses the process of acknowledgement e expansion of the NGOs as a result of the political and economic conjuncture leading to the State reform, which had an impact on the field of social policies. A close examination of these complex relations was only possible through the understanding of the third sector establishment, having the NGOs as the main means. In this movement, relevant information of the reality are considered in order to delimit the extents of this phenomenon, with a brief reference to its origins, to the marks of its conjunctural relations, registering the multiple faces of these Organizations and the constutive elements of the debate among different visions regarding the third sector, having the NGOs as a part of its composition. With this approach, documents and publications by the NGOs and the government are researched. Based on this material, the purposes announced by these organizations are analyzed, considering the Brazilian social, political and economic conjuncture. The State of Maranhão has been chosen as an example of this context, due to the high levels of poverty and low school performance, and also given that a great many NGOs actions are more and more being held in that location in order to promote social policies. It has been concluded that the NGOs help strengthen the theses that show the decrease in the State responsibilities on free, public and quality education, and that such principle is being negotiated through the partners actions

Um estudo sobre a apreciação do raciocínio matemático na formação inicial de professores

The present work focused on developing teaching activities that would provide to the student in initial teacher training, improving the ability of mathematical reasoning and hence a greater appreciation of the concepts related to the golden section, the irrational numbers, and the incommensurability the demonstration from the reduction to the nonsensical. This survey is classified itself as a field one which data collection were inserted within a quantitative and qualitative approach. Acted in this research, two classes in initial teacher training. These were teachers and employees of public schools and local governments, living in the capital, in Natal Metropolitan Region - and within the country. The empirical part of the research took place in Pedagogy and Mathematics courses, IFESP in Natal - RN. The theoretical and methodological way construction aimed to present a teaching situation, based on history, involving mathematics and architecture, derived from a concrete context - Andrea Palladio s Villa Emo. Focused discussions on current studies of Rachel Fletcher stating that the architect used the golden section in this village construction. As a result, it was observed that the proposal to conduct a study on the mathematical reasoning assessment provided, in teaching and activity sequences, several theoretical and practical reflections. These applications, together with four sessions of study in the classroom, turned on to a mathematical thinking organization capable to develop in academic students, the investigative and logical reasoning and mathematical proof. By bringing ancient Greece and Andrea Palladio s aspects of the mathematics, in teaching activities for teachers and future teachers of basic education, it was promoted on them, an improvement in mathematical reasoning ability. Therefore, this work came from concerns as opportunity to the surveyed students, thinking mathematically. In fact, one of the most famous irrational, the golden section, was defined by a certain geometric construction, which is reflected by the Greek phrase (the name "golden section" becomes quite later) used to describe the same: division of a segment - on average and extreme right. Later, the golden section was once considered a standard of beauty in the arts. This is reflected in how to treat the statement questioning by current Palladio s scholars, regarding the use of the golden section in their architectural designs, in our case, in Villa Emo

O uso da representação cartográfica e a cartofobia: analisando a prática e a formação inicial docente na Geografia do ensino público em Teresina-PI

This word has objective to analyzer the relevance of the use of the cartographic representations, in the constructions of the geographical knowledge, during the process of the teaching-learning in the classes of the Geographic of the High School, drawing liam with the formation docent of the regulars courses of teacher training in the regular courses of Degree in Geography. Delimit is the area of empiric search to College State Zacarias de Goes (CEZG) Liceu Piauiense, and to regulars courses of Degree in Geography of the University Federal of the Piauí (UFPI) and University State of the Piauí (UESPI), educational institutions of the public network, located in the city of the Teresina Piauí. Expression of the problematic searched is gaps to been demystified on the vision cartofógica, when has reference to use of the cartographic representations, in the practice, and the initial formation docent in the Geography. To analyze the dynamics of the use of the cartographic resources, tried demystify the Cartography while of the space during the teaching of discipline Geography. So, the lyam with the initial formation in the begree search understand the impasses of construction to academic know and the possibilities of the didactic transposition to the restructure of the know scholar to teacher who works in the Geography, trying to make the teaching of this discipline more interesting and value

Uma modalidade peculiar de privatização da educação pública: a aquisição de sistemas de ensino por municípios paulistas

Este artigo trata da tendência de crescimento das parcerias, pela via dos contratos, entre os municípios paulistas e empresas privadas da área educacional para a aquisição de sistemas apostilados de ensino. Os dados referem-se a levantamento desenvolvido no âmbito da pesquisa Estratégias municipais para a oferta da educação básica: uma análise de parcerias público-privadas no estado de São Paulo, financiada pela FAPESP. No período destacado neste trabalho, 1990 a 2007, percebe-se a ampliação deste tipo de relação acentuadamente nos municípios com até 50 mil habitantes. Tal percepção confirma hipótese de incremento da dependência das esferas municipais junto ao setor privado, na medida em que os municípios têm ampliadas suas responsabilidades para com a oferta e a manutenção da educação básica, sem a prévia organização técnico-política do aparato de gestão local.

A temática ambiental e as diferentes compreensões dos professores de física em formação inicial

Procuramos identificar as concepções dos licenciandos de física em relação à temática ambiental, bem como analisamos as propostas por eles elaboradas e os obstáculos que se lhes apresentam quando decidem tratar alguns aspectos da problemática ambiental em suas atividades de ensino. Os dados foram coletados a partir do desenvolvimento de algumas atividades na disciplina de Prática de Ensino oferecida a alunos concluintes de um curso de Licenciatura em Física de uma universidade pública no estado de São Paulo. Os dados evidenciam que as concepções que os licenciandos elaboram sobre a temática ambiental podem tornar-se obstáculos para a incorporação desses aspectos em suas propostas de ensino. da mesma forma, não há, por parte dos licenciandos, uma compreensão mais ampla quanto ao significado da temática ambiental, quanto às implicações do movimento ambientalista para as práticas culturais e pedagógicas e possibilidades de exploração de temas ambientais associados a propostas de ensino de física.