Em 2015, União não transferiu 23% do previsto para programa contra 'Aedes'

Números compilados pela DAPP revelam que 23% do total de verbas do Ministério da Saúde destinadas a ações de vigilância sanitária para controle de doenças não foram efetivamente liberadas.

Redução de desperdícios no serviço de atendimento ao consumidor: estudo de caso do orçamento base zero em uma empresa de linha branca

The self-evaluation is increasingly necessary in a competitive environment, and a way for companies to self-evaluate is through your budget. Knowing the importance of this budgetary process, this study aimed to observe and analyze the developing process of a zero-based budgeting (ZBB) highlighting its best practices and difficulties and propose recommendations for other companies in general. This goal was achieved through a case study in an area responsible for the budgeting process in the customer services department from a white-goods company. Also was required to review the literature regarding the customer services area, waste reduction, cost management, budgets in general and the zero-based budgeting. After reviewing the literature and the study, we can highlight good practices and difficulties observed in the studied company, and also propose recommendations on how to develop a zero-based budget and evidence what plans, analyzes and justifications are essential in a good budget process execution

A experiência do orçamento participativo em Campinas sob a ótica da comunicação pública

This paper analyzes the experience of Participatory Budgeting (PB) in the city of Campinas (SP) from the perspective of public communication, understand it as an important factor to increase the participation of social actors in decision-making processes. The democratization process in Brazil was the springboard for a change in the relations between state and society. In line with the new democratic demands, the OP appears to be the possibility of linkage between representative democracy and participatory democracy. As methodological procedure was used the case study of OP in Campinas from 2001 to 20011, comparing the administrations of two different political parties: PT (2001-2004), under the governments of Antonio da Costa dos Santos and Izalene Tiene, and PDT, with the consecutive term of Hélio de Oliveira Santos (2005-2011). We sought to assess whit this research if the communication actions used by different public administrations achieve the public interest adequately, encouraging popular participation

Verificação do índice SINAPI para orçamento de obras

This work refers a comparison between a government’s index budget and another one which take into account the traditional method, in other words, taking real values practice in market as base. For its achievement will be used the design of a low standard single-family residence, quantifying all the materials needed for its construction with Prices Compositions Table for Budget, provided from the PINI publishing. After that, was made two budgets: one based on the SINAPI index costs, provided from Caixa Econômica Federal and calculated for the Brazilian Institute of Geography and Estatistics; and another based on the costs used in the SESC work in Birigui city, as well as values collected from building material stores in the same city. Finally, with both finalized budgets, will be drawn a direct comparison in order to verifying if the index can be use as parameter for budget calculations for low standard residences

Orçamento Participativo (OP) após vinte anos de experiências no Brasil: mais qualidade na gestão orçamentária municipal?

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.

Orçamento participativo e instituições participativas: aspectos para a avaliação de experiências e casos

This article is to discuss the evaluative perspectives from which it is possible and convenient evaluate the Participatory Budgets (PBs) and the participatory institutions (PIs) that are being experienced in Brazil since the last two decades of the last century. It is proposed an integrated perspective of evaluation of PBs and PIs, in order to avoid partial and biased conclusions, especially those which are based solely or primarily on quantitative methodologies. This discussion is necessary since, in the past five years, the criticism of these experiments has been increasing. Through critical and creative reflection, in essay form, and based on the recent literature on the topic, it is concluded by the need to adopt, in the empirical evaluation, an integrated approach of evaluation of the PBs and the PIs, such as it is proposed in this article. It is conclude also which is fundamental for the theoretical advancement on the subject dedicate special attention to the desirability or not of adopting the criterion of popular participation in government decisions under representative democracy, since it is refuted by public choice and defended by neo-republicanism.

Conselheiros do Orçamento Participativo nas franjas da sociedade política

This article suggests the need for change in focus of studies on new instances of participation in public policy management, which emerged in the Brazilian re-democratization. Moving away from the literature that addresses the role of civil society in these instances, the author reviews studies on Participatory Budgeting (PB) indicating how such experiences are marked by the dynamics of political society. The argument is reinforced by the presentation of a survey of PB counselors in Osasco-SP, by which we perceive, in general, a role filled by political processes of representative democracy. Most councilors compose the fringes of the political society, lie on the rise in, seeking better position in the local political field, internal disputes within the parties and the municipal government. This points the limits of the democratizing potential of the PB, since the expansion of participation in budget decisions would be just within the political society.

O orçamento como instrumento de intervenção no domínio econômico

Este trabalho versa sobre a utilização do orçamento público como instrumento de intervenção no domínio econômico, demonstrando, em síntese, de que forma o Estado utiliza, ou ao menos deveria utilizar, o orçamento público como instrumento de planejamento de suas ações e de intervenção na atividade desempenhada pela iniciativa privada. Tem-se por objetivo contribuir para a compreensão jurídica de diversas questões atinentes à elaboração e execução da peça orçamentária federal, aos reflexos causados na economia e na atividade desempenhada pela iniciativa privada, especialmente no que toca à realização das receitas e despesas públicas, à elaboração das leis orçamentárias Plano Plurianual (PPA), Lei Orçamentária Anual (LOA) e Lei de Diretrizes Orçamentárias (LDO) e, também, aos interesses, às paixões e ideologias envolvidas em todo o processo financeiro. Para tanto, inicialmente, estuda o papel do Estado, distinguindo os campos de atuação privada e aquele reservado à Administração Pública, os modos de intervenção e aqueles aplicados à hipótese analisada, para, em seguida, proceder à análise da peça orçamentária, sua concepção atual e relevância para a iniciativa privada, o que possibilita, então, tratar de questões que envolvam as receitas públicas, em específico as tributárias e as despesas públicas. Por fim, trata do crédito público e, com isso, procura evidenciar de que forma, sob a ótica do orçamento público e nos limites legais de atuação do Estado, as previsões constantes do orçamento podem funcionar como instrumento de promoção, incentivo e estímulo, ou, em sentido contrário, limitar, frear ou desestimular o crescimento econômico e a atividade desenvolvida pela iniciativa privada.

Relatório de Atividades 2015

Relatório de atividades do INSA relativo ao ano de 2015. Este instrumento tem dois grandes objetivos: 1) Averiguar a concretização do Plano de Ação de 2015. Nomeadamente, avalia a estratégia assumida através dos seus objetivos estratégicos, isto é, verificar o grau de realização dos programas e dos objetivos operacionais atingidos que foram propostos no QUAR e no Plano de Ação; 2) Prestar informação institucional relativamente à execução do orçamento, à alocação de recursos humanos, financeiros e técnicos, para além de demonstrar quantitativa e qualitativamente os dados das funções essenciais inerentes ao Departamentos Técnicos e Científicos.

Execução Orçamentária da União em Ações e Serviços Públicos de Saúde entre 2012 e 2015 e Apuração dos Recursos Mínimos a Serem Aplicados no Referido Período

Breve histórico do Sistema Nacional de Saúde e do respectivo financiamento a partir da Emenda Constitucional da Saúde até 2015, apresenta dados afetos à execução orçamentária da União em Ações e Serviços Públicos de Saúde (ASPS) a partir da vigência da Lei Complementar nº 141, de 2012, e estima o mínimo constitucional a ser aplicado frente à legislação e às revisões do PIB pelo IBGE.

Precatórios da Justiça Federal no Orçamento da União de 2014 : diagnóstico sobre composição, distribuição, custo, origem e duração processual

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Programa de Pós-Graduação em Administração, Mestrado Profissional em Administração, 2015.

Precatórios da Justiça Federal no Orçamento da União de 2014 : diagnóstico sobre composição, distribuição, custo, origem e duração processual

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Programa de Pós-Graduação em Administração, Mestrado Profissional em Administração, 2015.

Nursing and Midwifery Services Strategic Directions, 2011-2015

This document presents the newly updated strategic directions for strengthening nursing and midwifery services (SDNM) for the period 2011–2015. Complementing and building on the 2002–2008 SDNM, it seeks to provide policymakers, practitioners and other stakeholders at every level with a flexible framework for broad-based, collaborative action to enhance the capacity of nurses and midwives to contribute to: * universal coverage * people-centred health care * policies affecting their practice and working conditions, and the * scaling up of national health systems to meet global goals and targets. The SDNM for 2011–2015 draws on several key World Health Assembly resolutions, and are underpinned by the associated global policy recommendations and codes of practice. (1,2) After two years of extensive research and consultation, a SDNM task force was developed, and a consensus on a range of specific activities revolving around 13 objectives in five interrelated key results areas (KRAs), was achieved: n health system and service strengthening n policy and practice * education, training and career development * workforce management and * partnership. Stakeholders, although free to prioritize certain parts of the framework to meet their own particular needs, are encouraged to adhere to the cornerstone of collaborative action, namely the common goal enshrined in the core SDNM 2011–2015 vision statement: improved health outcomes for individuals, families and communities through the provision of competent, culturally sensitive, evidence-based nursing and midwifery services.

Submission to Senate Standing Committee on Legal and Constitutional Affairs on the Copyright Amendment (Online Infringement) Bill 2015

We argue that safeguards are necessary to ensure human rights are adequately protected. All systems of blocking access to online content necessarily raise difficult and problematic issues of infringement of freedom of speech and access to information. Given the importance of access to information across the breadth of modern life, great care must be taken to ensure that any measures designed to protect copyright by blocking access to online locations are proportionate. Any measures to block access to online content must be carefully tailored to avoid serious and disproportionate impact on human rights. This means first that the measures must be effective and adapted to achieve a legitimate purpose. The experience of foreign jurisdictions suggests that this legislation is unlikely to be effective. Unless and until there is clear evidence that the proposed scheme is likely to increase effective returns to Australian creators, this legislation should not be introduced. Second, the principle of proportionality requires ensuring that the proposed legislation does not unnecessarily burden legitimate speech or access to information. As currently worded, the draft legislation may result in online locations being blocked even though they would, if operated in Australia, not contravene Australian law. This is unacceptable, and if introduced, the law should be drafted so that it is clearly limited only to foreign locations where there is clear and compelling evidence that the location would authorise copyright infringement if it were in Australia. Third, proportionality requires that measures are reasonable and strike an appropriate balance between competing interests. This draft legislation provides few safeguards for the public interest or the interests of private actors who would access legitimate information. New safeguards should be introduced to ensure that the public interest is well represented at both the stage of the primary application and at any applications to rescind or vary injunctions. We recommend that: The legislation not be introduced unless and until there is compelling evidence that it will have a real and significant positive impact on the effective incomes of Australian creators. The ‘facilitates an infringement’ test in s 115A(1)(b) should be replaced with ‘authorises infringement’. The ‘primary purpose’ test in s 115A(1)(c) should be replaced with: “the online location has no substantial non-infringing uses”. An explicit role for public interest groups as amici curiae should be introduced. Costs of successful applications should be borne by applicants. Injunctions should be valid only for renewable two year terms. Section 115A(5) should be clarified, and cl (b) and (c) be removed. The effectiveness of the scheme should be evaluated in two years.