Sistema de controle interno no anteprojeto de lei orgânica da administração pública federal: percepção dos servidores da Controladoria-Regional da União no Estado de Pernambuco

O objetivo desta pesquisa foi identificar a percepção dos servidores da Controladoria- Regional da União no Estado de Pernambuco acerca das contribuições das propostas do Anteprojeto de Lei Orgânica da Administração Pública Federal para o fortalecimento do sistema de controle interno do Poder Executivo Federal, notadamente no que se refere ao momento e ao foco do controle. Para tanto, foram aplicados questionários com funcionários públicos efetivos e em exercício dessa unidade de controle interno, com índice de resposta de 92%. Concluiu-se que, na ótica desses servidores, o perfil do sistema de controle interno proposto pelo Anteprojeto, denominado por este estudo de “Posterior-Realização”, não é o mais adequado. No que se refere ao foco do controle, houve convergência entre as proposições do Anteprojeto e as opiniões dos servidores na defesa da predominância do controle de resultados, sem desprezar a averiguação da legalidade. Entretanto, no que tange ao momento do controle, enquanto os juristas defendem uma atuação predominantemente a posteriori dos órgãos de controle, os funcionários públicos apoiaram que o Controle Interno deve dispor de um eficaz planejamento das suas ações, capaz de definir o tempo mais apropriado para atuação em cada caso. Por fim, a título de contribuição com os debates trazidos pelo Anteprojeto, este estudo ainda elaborou propostas de diretrizes para o controle governamental com o intuito de serem incorporadas à Lei Orgânica da Administração Pública Federal em desenvolvimento, quais sejam: (i) momento de atuação do controle definido a partir de planejamento criterioso e (ii) atendimento ao interesse público como foco do controle.

Demand aggregation and credit risk effects in pooled procurement: evidence from the Brazilian public purchases of pharmaceuticals and medical supplies

Pooled procurement has an important role in reducing acquisition prices of goods. A pool of buyers, which aggregates demand for its members, increases bargaining power and allows suppliers to achieve economies of scale and scope in the production. Such aggregation demand e ect lowers prices paid for buyers. However, when a buyer with a good reputation for paying suppliers in a timely manner is joined in the pool by a buyer with bad reputation may have its price paid increased due to the credit risk e ect on prices. This will happen because prices paid in a pooled procurement should refect the (higher) average buyers' credit risk. Using a data set on Brazilian public purchases of pharmaceuticals and medical supplies, we nd evidence supporting both e ects. We show that the prices paid by public bodies in Brazil are lower when they buy through pooled procurement than individually. On the other hand, federal agencies (i.e. good buyers) pay higher prices for products when they are joined by state agencies (i.e. bad buyers) in a pool. Such evidence suggests that pooled procurement should be carefully designed to avoid that prices paid increase for its members.

Disputing the application of laws: the constitutionality of the Brazilian Statute against domestic violence in the courts

This study aimed to map the key positions regarding the constitutionality of the Maria da Penha Law (Law 11.340/2006) in the Brazilian judicial system. The law, the result of political struggles by the Brazilian feminist movement, has been the subject of discussions in the public sphere and actions aimed at consolidating its constitutionality before the Federal Supreme Court. We examined and discussed the arguments used in the Courts, intending to show that the creation of law is not limited to the legislative moment, but rather that its social meaning is also constituted through disputes within the Judiciary.

Tax reform under fiscal stress: a CGE analysis of the Brazilian tax reform

In spite of a general agreement over the distortion imposed by the current Brazilian tax system, attempts to reform it during the last decade have faced several restrictions to its implementation. Two of these restrictions were particular binding: a) fiscal adjustment restriction (public sector debt cannot increase), b) fiscal federalist restriction (revenues from individual states and municipalities cannot decrease). This paper focuses on a specific reform that overcomes in principle the fiscal federalist restriction. Using Auerbach and Kotlikoff (1987) model calibrated for the Brazilian economy, I analyze the short and long run macroeconomic effects of this reform subject to the fiscal adjustment restriction. Finally, I look at the redistributive effects of this reform among generations as a way to infer about public opinion’s reaction to the reform. The reform consists basically of replacing indirect taxes on corporate revenues, which I show to be equivalent to a symmetric tax on labor and capital income, by a new federal VAT. The reform presented positive macroeconomic effects both in the short and long run. Despite a substantial increase in the average VAT rate in the first years after the reform, a majority of cohorts experienced an increase in their lifetime welfare, being potentially in favour of the reform.

Brazilian Federal Universities : relative efficiency evaluation and data envelopment analysis

The papers aims at considering the issue of relative efficiency measurement in the context of the public sector. In particular, we consider the efficiency measurement approach provided by Data Envelopment Analysis (DEA). The application considered the main Brazilian federal universities for the year of 1994. Given the large number of inputs and outputs, this paper advances the idea of using factor analysis to explore common dimensions in the data set. Such procedure made possible a meaningful application of DEA, which finally provided a set of efficiency scores for the universities considered .

Information mining and visualization of data from the Brazilian Supreme Court (STF): a case study

EMAp - Escola de Matemática Aplicada

Phenology of Caryocar brasiliense in the Brazilian cerrado region

The objective was to study the phenology of Caryocar brasiliense Camb. (Caryocaraceae), a type of fruit of the Brazilian cerrado, in three areas (cerrado, pasture and in the campus of the Federal University of Minas Gerais) of the municipality of Montes Claros, State of Minas Gerais, Brazil, during 3 years. The plants of C brasiliense presented linear growth with about 50 cm of height and 35 cm of crown width per year. Soils with loamy texture, dystrophic, rich in aluminum and with low pH favor the production of this species. C. brasiliense produced higher quantity of flowers in the middle third, followed by the apical and basal parts of the crown, while the fruit production was higher in the basal third, followed by the middle and apical parts of the canopy of this species. C brasiliense bloomed during the dry period and produced fruits in the rainy season. Its fruits presented about 6, 8 and 6 cm of width, length and height, respectively, and 160 g of gross weight. The extrativism without control has strong impact on the propagation of C brasiliense because only about 7.96 and 10.65% of plants up to 1.0 m height and 59.58 and 44.73% higher than 3.0 m (reproductive phase) was observed in the cerrado and pasture, respectively. This indicates that fruit collectors, practically, remove all fruits of this tree and thus they reduce, considerably, the propagation of C. brasiliense in the cerrado areas of Brazil. (c) 2006 Elsevier B.V. All rights reserved.

Sustainability and CDM projects in the Brazilian sugar cane sector: a discussion on the economic-financial aspects

The study discusses how the revenue from the sale of Certified Emission Reductions (CERs) can contribute to the attractiveness of investment in projects of bagasse-based cogeneration. It was observed that revenue from CERs is probably not enough to make these investments acceptable in the economic and financial aspect. However, this study speculates that Clean Development Mechanism projects will be strategic to build a positive image concerning the social responsibility and sustainability of the business in the Brazilian sugar cane sector.

The Brazilian experience of sugarcane ethanol industry

Biomass has gained prominence in the last few years as one of the most important renewable energy sources. In Brazil, a sugarcane ethanol program called ProAlcohol was designed to supply the liquid gasoline substitution and has been running for the last 30 yr. The federal government's establishment of ProAlcohol in 1975 created the grounds for the development of a sugarcane industry that currently is one of the most efficient systems for the conversion of photosynthate into different forms of energy. Improvement of industrial processes along with strong sugarcane breeding programs brought technologies that currently support a cropland of 7 million hectares of sugarcane with an average yield of 75 tons/ha. From the beginning of ProAlcohol to the present time, ethanol yield has grown from 2,500 to around 7,000 l/ha. New technologies for energy production from crushed sugarcane stalk are currently supplying 15% of the electricity needs of the country. Projections show that sugarcane could supply over 30% of Brazil's energy needs by 2020. In this review, we briefly describe some historic facts of the ethanol industry, the role of sugarcane breeding, and the prospects of sugarcane biotechnology.

An investigation into the loss of the Brazilian space programme's launch vehicle VLS-1 V03

There has been a rapid increase in the complexity and integration of many safety-critical systems. In consequence, it is becoming increasingly difficult to identify the causes of incidents and accidents back through the complex interactions that lead to an adverse event. At the same time, there is a growing appreciation of the need to consider a broad range of contextual factors in the aftermath of any mishap. A number of regulators, operators and research teams have responded to these developments by proposing novel techniques to support the analysis of complex, safety-critical incidents. It is important to illustrate these different approaches by applying them to a number of common case studies. The following pages, therefore, show how STAMP and AcciMap might support the Serviço Público Federal investigation into the explosion and fire of the Brazilian launch vehicle VLS-1 VO3. © 2006 Elsevier Ltd. All rights reserved.