The Influence of Accounting Information in the Re-Election of the Mayors in Portugal

The changes recommended by the New Public Management (NPM) in public accounting have given special attention and importance to the evaluation of mayor’s performance by citizens/voters. Thus, this study aims to assess the impact of accounting information on the re-election of Portuguese mayors. Taking the agency theory as a point of departure, we start from the following research question: Does the accounting information disclosed by the municipalities influence the re-election of Portuguese mayors? The research methodology used in this study is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities, in the period 2005-2008, based on the election results of 2009. The results from the binary logistic regression show that some indicators of accounting nature have impact on the re-election of mayors in Portugal, namely, the components of financial accounting and municipal revenues.

Percepção dos usuários, profissionais de saúde e gestores sobre o modelo de atendimento oftalmológico no Hospital Regional de Divinolândia - São Paulo

Purpose: This study aimed to evaluate the assistance quality through the perception of the users and municipal health managers (mayors, health secretaries and screening team). Methods: A transversal and descriptive study was carried out. Results: The sample was comprised by 359 users and 48 managers. Medical assistance was considered excellent by 79.6% of the users, 93.7% of the managers, 87.5% of the health secretaries and 100% of the screening team. Reception received a great evaluation by 73.8% of the users and 93.8% of the selectors. Conclusion: The assistance model used at the Ophthalmologic Clinic of Divinolândia obtained a high level of satisfaction pleasing both users and managers.

Encefalite no litoral paulista: a emergência da epidemia e a reação da mídia impressa

No litoral sul do estado de São Paulo, ocorreu uma epidemia de encefalite pelo arbovírus Rocio de 1975 a 1978. As altas taxas de morbidade e mortalidade causaram impacto social. Neste trabalho, o objetivo foi apresentar um estudo sobre como a mídia impressa relatou os acontecimentos sociais relacionados ao surgimento da epidemia no primeiro semestre de 1975. Reportagens sobre a epidemia no litoral sul foram obtidas do banco de dados dos jornais A Tribuna, Folha de S.Paulo e Jornal da Tarde. Foram analisadas as notícias até o mês de julho de 1975, fase inicial e de maior impacto da epidemia. Com a identificação de casos de encefalite, de causa desconhecida, a Secretaria de Estado da Saúde desaconselhou a ida de turistas para o litoral, utilizando a mídia como veículo de divulgação. Diante das notícias, ocorreu a fuga dos turistas e, consequentemente, a crise do comércio. Observou-se a revolta dos comerciantes, que geraram embates contra a mídia, no que tange à forma de divulgação da epidemia. Alguns prefeitos alegaram inveracidade de notícias publicadas. A proibição feita pelas autoridades sanitárias foi relatada pela mídia de forma abrangente, englobando sujeitos envolvidos nesse discurso. Assim, foram reveladas ao público as tensões geradas entre os detentores do conhecimento científico e o poder econômico local. Os jornais realizaram cobertura abrangente, abordando vários temas, entretanto disseminaram incertezas e fizeram uso de imagens sensacionalistas, além de desarticular acontecimentos biológicos e sociais. Os temas chegaram aos leitores de forma fragmentada e com sentidos sociais comprometidos.

Saúde bucal em Diadema: da odontologia escolar à estratégia saúde da família

Embora a política de saúde bucal no Município de Diadema, SP, no período de 1972 a 2007, objeto deste artigo, tenha acompanhado o processo de transformação das práticas do setor no Brasil, sua evolução nesta cidade industrial na Região Metropolitana da Grande São Paulo foi marcada pela singularidade do processo histórico local. Neste artigo analisa-se essa evolução, relacionando-a com o processo de lutas sociais que levou à criação do Sistema Único de Saúde (SUS) e com as políticas nacionais, estaduais e municipais de saúde bucal. Trata-se de um estudo qualitativo do tipo exploratório. Os dados foram obtidos em documentos oficiais e fontes bibliográficas variadas e por meio de entrevistas semiestruturadas com prefeitos, secretários municipais de saúde, coordenadores de saúde bucal e cirurgiões dentistas que vivenciaram as diversas fases das políticas de saúde bucal no município. Identificam-se as características mais marcantes na organização das práticas assistenciais em saúde desenvolvidas na cidade, localizando-as no cenário estadual e nacional. Conclui-se que, não obstante a consolidação da inserção da saúde bucal no SUS e a experiência adquirida no Município com a gestão dessa modalidade assistencial, também em Diadema observam-se dificuldades para superar o modelo de atenção focado nos grupos populacionais tradicionalmente priorizados, com destaque para escolares, pré-escolares e bebês. Nesse sentido, Diadema compartilha com os demais municípios brasileiros o desafio de reestruturar a atenção básica em saúde bucal, superar o tradicional modelo da odontologia escolar e criar novas possibilidades, como a abordagem familiar, com a finalidade de assegurar a universalidade e a integralidade da atenção.

Fiscal policy and reelection in Brazilian municipalities

This paper uses a new panel of more than 2,000 Brazilian municipalities over 13 years to analyze the influence of public expenditures on the probability of mayors` reelection. We examine Brazilian municipal elections from 1988 to 2000 using a logit fixed-effects model. The results suggest that mayors who spend more during their terms of office increase the probability of their own reelection or of a successor of the same political party. In particular, higher capital spending over the years preceding elections and current expenditures in election years are beneficial to Brazilian incumbent mayors.

Contemporary issues in the government and administration of Latin American megacities

This paper is the first to systematically analyze and compare the structures of city governance and administration for seven major cities in Latin America, four of which are megacities (population of over 10 million), and three others are large national capitals. U.S. and U. K. models of city administration are reviewed as baseline models against which differences in Latin American may be explored. Structures of Government in Latin America show several important features and trends: 1) the lack of metropolitan (cross jurisdictional) authority; 2) the existence of strong mayors and weak councils"; 3) high levels of partisanship; 4) overlapping rather than interlocking bureaucracies; 5) pressures towards the privatization of city services, but continuing tension over the desirability of public versus private control; 6) greater fiscal responsibility and autonomy; and 7), a continuing marginalization of public participation in megacity governance.In spite of these features, many cities throughout the region (regardless of whether they are megacity size or national capitals), are actively intensifying their efforts to develop more effective, accountable and democratic governance structures.

Reelection incentives and political budget cycle: evidence from Brazil

This article tests the presence of political budget cycle (PBC) in municipal elections in Brazil and checks whether mayors who adopt such policy have greater probability of reelection. Based on fiscal and electoral data of 5,406 Brazilian municipalities and applying the difference-in-differences econometric method as well as logistic regressions, the results provide some evidence of PBC in Brazil, although its magnitude and consistency varies depending on the years used as electoral and non-electoral years. On average, reelectable mayors spend close to 3% more in election years than nonreelectables. Moreover, reelectables who do run for reelection present a variation in spending which is close to 5% superior to that of non-reelectables and non-runners. Additionally, the results suggest that mayors who increase public spending during electoral periods have greater chances of being reelected, as long as such spending is done within deficit limits acceptable by voters.

Local political elites and the Revolution: Portalegre 1941-1997

Who directs local politics? Which social and professional groups directed city and village councils in Portugal? What was their evolution and behaviour for the second half of the twentieth century, during the final years of the Estado Novo and the political transition provided by the Revolution of April 25th, 1974?

Corruption: Who pays for the bill?

This paper intends to study who pays for corruption in Brazil from 2005 to 2011. Politicians may decide to charge the spillovers of corruption at a municipal level through taxes or to charge it to the entire country through voluntary transfers. The used measure of corruption is based on audit reports conducted on randomly selected municipalities from 2005 to 2011.In order to address this question an IV strategy was computed using as instrument for the number of observed cases of corruption the dummy variable of being audited or not. We evaluated the impact of corruption on taxes and on voluntary transfers and concluded that with an increase in the number of observed cases of corruption the first decreases and the latest registers an increase. Therefore, considering all Brazilian municipalities, mayors prefer to spread the bill all over the country than charging it locally.

Determinants of reelection in Portuguese municipal elections

This Work Project investigates the determinants of reelection using data on the 278 Portuguese mainland municipalities for the period 1976-2009. We implement a logit fixed effect model to control for the municipalities’ unobserved characteristics that remain constant over time. Political variables, such as the vote share of the incumbent’s party in previous election, the number of mayor’s consecutive mandates and abstention rate, are found to be relevant in explaining incumbent’s reelection. Moreover, as to the mayor’s individual characteristics, age and education contribute to explain reelection prospects. We also provide weak evidence that a higher degree of fiscal autonomy increases political turnover and that the good economic prospects of the municipality positively affect reelection. Finally, the residents’ level of education and the size of the municipal population have an explanatory power on mayor’s reelection. We perform several robustness checks to confirm these results.

Pla d'acció d'energia sostenible al monestir tibetà Sakya Tashi Ling

El Monestir Budista del Garraf presenta un Pla Executiu per a l’ampliació del monestir. Amb la finalitat de millorar l’eficiència energètica en el futur monestir, s’estima el consum en compliment amb alguns criteris del Decret d’Ecoeficiència. Posteriorment, es realitza una comparació del consum actual del sistema amb l’estimat, analitzant les dades de manera global i per subsistemes. Mitjançant la realització d’un inventari del consum actual, l’estimació del consum futur, l’eficiència energètica i els potencials de captació d’energies renovables, es realitza un estudi per la implantació d’energies renovables al monestir. Es realitzen i s’avaluen les propostes per tal d’augmentar l’estalvi energètic del monestir i disminuir l’impacte ambiental. Es realitza l’estudi de dos escenaris energètics: el cobriment del 20% de la demanda energètica amb energies renovables (Pacte d’Alcaldes) i l’abastiment complet del consum amb energies renovables. Valorant diferents criteris ambientals, socials i econòmics es recomanen propostes per la seva aplicació.

Utilidad de la medición del lactato capilar con un equipo portátil en la asistencia prehospitalaria. Estudio piloto.

Objetivo: Validar en asistencia prehospitalaria la medición de lactato capilar (Lc), por punción capilar (sistema portátil, SP), con lactato venoso (Lv) medido en laboratorio hospitalario. Valorar predicción de mortalidad 28 días (M28d). Metodología: prospectivo, observacional, 165 pacientes, asistidos en prehospitalaria. Resultados: Valores de Lc son mayores que Lv. Ambas variables se correlacionan significativamente, aunque débil. Otras variables hemodinámicas, oximétrica y temperatura, no estas asociadas con Lc ni Lv. Mortalidad: 8,1%. Lc tiene menor valor predictor (M28d) que Lv. Conclusiones: en prehospitalaria, Lc medido con SP, se correlaciona débilmente con Lv y pierde valor predictivo con éste en M28d.

Judicial presence and rent extraction

We estimate the effect of state judiciary presence on rent extraction in Brazilian local governments.We measure rents as irregularities related to waste or corruption uncovered by auditors.Our unique dataset at the level of individual inspections allows us to separately examine extensiveand intensive margins of rent extraction. The identification strategy is based on an institutionalrule of state judiciary branches according to which prosecutors and judges tend to be assigned tothe most populous among contiguous counties forming a judiciary district. Our research designexploits this rule by comparing counties that are largest in their district to counties with identicalpopulation size from other districts in the same state, where they are not the most populous. IVestimates suggest that state judiciary presence reduces the share of inspections with irregularitiesrelated to waste or corruption by about 10 percent or 0.3 standard deviations. In contrast, we findno effect on the intensive margin of rent extraction. Finally, our estimates suggest that judicialpresence reduces rent extraction only for first-term mayors.

Investigation of Earlham Community School District Employee’s Personal Use of a School Vehicle, July 6, 2012

We received a complaint in late September 2011 that an Earlham School District employee had borrowed a school vehicle for her personal use for one month, with the Superintendent’s permission. The school board had discussed the circumstances of the borrowed district vehicle in closed session. The complainant believed this was contrary to Iowa law and also believed no action had been taken against the school employee who borrowed the vehicle or the superintendent who allowed the personal use of the vehicle. He was aware the school district’s attorney reviewed the matter and determined the employee and superintendent violated no law or district policies. Since the school board discussed the matter only in closed session, it was unknown what, if any, discipline was taken against the employees and whether such actions were condoned by the district. We agreed to investigate to determine if the actions of school officials or employees violated Iowa law and if the response from the school board was appropriate.

Investigation of the Iowa Department of Human Services’ Oversight of a Child Care Center, September 11 , 2013

Over a three-month period in 2010, our office received three complaints alleging the Department of Human Services (DHS) was lax in its oversight of a licensed child care center. It was alleged that the DHS did not sanction the child care center in any meaningful way after finding several violations associated with children engaging in sexual behavior with each other at the center. This involved the Child Development Center (CDC) in Des Moines, which is owned and operated by Children and Families of Iowa (CFI).