O Rio Grande do Sul no federalismo brasileiro: a autonomia dos governos municipais gaúchos

Este estudo busca verificar autonomia dos municípios gaúchos, abalizado na teoria do federalismo fiscal brasileiro, dirimindo a equidade e eficiência do Sistema Federal de Redistribuição de Recursos entes subnacionais pelo período de 1995 a 2013. Tal conjuntura foi balizada com referenciais teóricos atuais e metodologia de estimação do índice de autonomia fiscal, com dados coletados na base de dados Finanças do Brasil, da Secretaria do Tesouro Nacional. Estes dados foram transformados em índices de autonomia fiscal no contexto do federalismo fiscal brasileiro. Como resultado observou-se que houve reflexo das mudanças na legislação quanto à contabilidade governamental e que o os municípios de maior população é que apresentam maior autonomia quanto aos recursos próprios.

Transmission Easement and Adverse Possession of Transmission Easement in the Polish Law

The object of analysis in the text are the issues concerned with the transmission easement and the adverse possession thereof on the grounds of the Polish law. The text features: (1) a historical outline of the solutions concerned with easements in the Polish law following 1945, (2) the institution of transmission easement introduced in 2008 and the solutions concerned with the claims for the establishment thereof at court, (3) the institution of adverse possession of transmission easement pursuant to civil law regulations, judicature and the legal doctrine. On account of the need to elaborate the wide-ranging legal issues concerned with the transmission easement in this text, the analysis embraces two research questions giving rise to the following conclusions: (1) What function is performed by the institution of transmission easement in the system of civil-law relations in the Polish law? The legislator in the articles introducing a transmission easement ossified the solutions functioning in the judicature of the Polish courts before 2008. The legal interpretation took a turn for clarification, that is for the establishment of a norm in the situation where its comprehension was dubious. It is noteworthy that in the period prior to 2008, the law provided for easement appurtenant, and on account of the usual course of judicial decisions also for easement appurtenant with the content corresponding to transmission easement. In 2008 these two “legal existences” were supplemented with a transmission easement, which nevertheless failed to resolve all the legal problems; nay, this gave rise to even more problems, e.g. the one of non-establishment of interpolar norms which would address the issues arising in connection with the use of various easement institutions in legal transactions. While amending the civil law, the legislator aimed to bring order to legal transactions by streamlining the unregulated actual state of easement in relation to transmission infrastructure, but also in relation to the situations where an easement was yet to be established and a facility yet to be constructed. Thus, such action is intended to regulate the disorderly legislation in force as well as to safeguard investment processes. This is of particular significance, for example, for energy companies which are burdened with statutory public-law obligations as regards securing energy supplies and providing for the development of energy infrastructure. Hence, the de facto introduced civil-law solutions indirectly served to realise the principles of the doctrine of easement in the public interest. (2) What legal problems in the civil-law relations does the application of the institution of transmission easement by adverse possession entail? On account of the functioning of various institutions of easement, that is (1) an easement appurtenant, (2) an easement appurtenant with the content corresponding to a transmission easement, and as of 2008 (3) a transmission easement, a problem arose as to which of the given easements companies exercised in particular periods, all the more so because before 1989 the State Treasury owned them and many of the transmission facilities were put in place by virtue of administrative decisions. The commonly held belief is that in the period of “society-oriented economy” as well as up to 2008 infrastructure companies could exercise an easement appurtenant which corresponded to the content of a transmission easement. Therefore, in such a case the running of the prescriptive period should allow for the general rules laid down for an easement appurtenant. Apart from the problem of the relation of a capacity to exercise a right to property and the free development of civil-law relations before 1989, the recognition of the running of prescriptive periods – given the functioning of the three various easements as legal institutions – became a significant legal problem. By way of illustration, the recognition – against the period of exercising transmission easement – of the period required for the acquisition thereof by adverse possession, whereby before 3 August 2008 the real estate featured the legal state corresponding to the content of this right, is debatable. One cannot recognise that within that period a transmission easement was exercised, because such a right was not in existence as yet. Therefore, the institution that might be employed is the running of the period as regards the adverse possession in relation to an easement appurtenant with the content of a transmission easement. Still, the problem remains as to whether the period of the exercise of the easement appurtenant with the content corresponding to a transmission easement can be recognised against the period of possession required for the adverse possession of a transmission easement pursuant to the regulations introduced in 2008. One might incline to the position whereby in such a case it would be right to fully recognise – against the period of exercising a transmission easement – the period of exercising an easement appurtenant corresponding thereto in respect of its content. That being so, the adverse possession of a transmission easement might ensue in such a situation on 3 August 2008 at the earliest, that is the moment the regulations governing this right come into effect. Conversely, if the prescriptive period expires before that date, the entrepreneur would acquire an easement appurtenant with the content corresponding to the transmission easement. Such an interpretation is aligned with the purpose intended by the legislator, which is to bring order to the actual state of the broadest scope with the aid of a new legal instrument. The text, while analysing the issue of a transmission easement and an adverse possession thereof as a institution of the civil law, presents only some selected problems. Hence, the analysis does not include, for example, the issues concerned with claims for remuneration (for usufruct without contractual basis or usufruct fees), or claims for compensation (redress or amends). Furthermore, the text does not conduct a more profound analysis of the relation between the provisions regulating public-law relations (e.g. acts of law introducing the institution of dispossession) and the provisions regulating civil-law relations (the easements in question).

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.

Implementação de software livre na administração pública: um estudo de múltiplos casos no Estado do Rio Grande do Norte

New technologies appear each moment and its use can result in countless benefits for that they directly use and for all the society as well. In this direction, the State also can use the technologies of the information and communication to improve the level of rendering of services to the citizens, to give more quality of life to the society and to optimize the public expense, centering it in the main necessities. For this, it has many research on politics of Electronic Government (e-Gov) and its main effect for the citizen and the society as a whole. This research studies the concept of Electronic Government and wishes to understand the process of implementation of Free Softwares in the agencies of the Direct Administration in the Rio Grande do Norte. Moreover, it deepens the analysis to identify if its implantation results in reduction of cost for the state treasury and intends to identify the Free Software participation in the Administration and the bases of the politics of Electronic Government in this State. Through qualitative interviews with technologies coordinators and managers in 3 State Secretaries it could be raised the ways that come being trod for the Government in order to endow the State with technological capacity. It was perceived that the Rio Grande do Norte still is an immature State in relation to practical of electronic government (e-Gov) and with Free Softwares, where few agencies have factual and viable initiatives in this area. It still lacks of a strategical definition of the paper of Technology and more investments in infrastructure of staff and equipment. One also observed advances as the creation of the normative agency, the CETIC (State Advice of Technology of the Information and Communication), the Managing Plan of Technology that provide a necessary diagnosis with the situation how much Technology in the State and considered diverse goals for the area, the accomplishment of a course of after-graduation for managers of Technology and the training in BrOffice (OppenOffice) for 1120 public servers

[Map of the White House grounds, Washington D.C.].

Covers the area bounded by 17th, H, 15th streets N.W., and the Washington Canal.

[Plan of the White House grounds, Washington D.C.].

Covers area bounded by 17th, H, 15th streets N.W., and the Tiber Creek shoreline.

[Rough survey map of the White House and grounds, Washington D.C.].

Shows White House and Treasury buildings and grounds in the condition of 1808 or later.

Análisis de la ejecución presupuestaria en el gobierno autónomo descentralizado de la parroquia Checa en el período 2013

La presente Tesis se basa en el Análisis de la Ejecución presupuestaria del Gobierno Autónomo Descentralizado de la Parroquia Checa en el periodo 2013, para establecer si el presupuesto fue ejecutado de acuerdo al Plan Operativo Anual y se cumplió con los objetivos y metas propuestas en este año. En el Capítulo 1 se estudia al Gobierno Autónomo Descentralizado de la Parroquia Checa su misión, visión, funciones, competencias, estructura orgánica y funcional, reglamento interno de la junta Parroquial. En el Capítulo 2 se hemos recolecta información conceptual para esta investigación sobre el presupuesto, principios presupuestarios y el ciclo presupuestario además de información basada en leyes como el Código Orgánico de Organización Territorial, Autonomía y Descentralización, La Constitución de la República, Normativa de Presupuesto, Tesorería. En el Capítulo 3 se realiza la aplicación práctica mediante indicadores de calidad y de Gestión Financiera de cada una de las partidas presupuestarias de ingresos y gastos establecidas en la ejecución Presupuestaria en el año 2013 y su respectivo análisis. En el Capítulo 4 tenemos las Conclusiones y Recomendaciones emitidas al Gobierno Autónomo Descentralizado de la Parroquia Checa sobre la gestión realizada después de haber aplicado los indicadores de calidad y de Gestión Financiera.

Control de devolución de IVA a personas de la tercera edad

El presente trabajo de investigación lleva como título “CONTROL DE DEVOLUCIÓN DE IVA A PERSONAS DE LA TERCERA EDAD”, el cual realiza un análisis minucioso del proceso de devolución del Impuesto al Valor Agregado en la actualidad, y la manera en la que es factible mejorarlo. Lo que podemos observar en el desarrollo del presente trabajo de investigación, haciendo hincapié a como las personas de la Tercera Edad hacen uso de sus derechos, cual es el impacto que causa la devolución del IVA dentro de las Arcas Fiscales. El capítulo uno se enfoca principalmente a los aspectos generales de los Impuestos, como es: conceptos, elementos del impuesto, fines y efectos, clasificación y la trascendencia que ha tenido los impuestos desde la época colonial hasta la actualidad. El capítulo dos se orienta más a la entidad reguladora de los Impuestos en el Ecuador, el SRI, como es su misión, visión, facultades, objetivos, así como el detalle completo de la información necesaria acerca del Impuesto al Valor Agregado. En el capítulo tres encontraremos el análisis poblacional emitido por la INEC para el año 2015, dividido en sectores (Edades, Sexo, Provincia), el detalle completo del proceso de devolución de IVA para las personas de la Tercera Edad. Para concluir con el estudio, en el capítulo cuatro hacemos mención de las conclusiones y recomendaciones para el mejoramiento del proceso de devolución de IVA de las personas de la Tercera Edad.

Plan of a tract of land (marked in the General Plan no. 7), containing in the whole 5000 acres, & divided into 20 plantations of 250 acres each, situate on a left hand branch of Elk River, & on the head waters of Salt Lick Creek, in Harrison County, State of Virginia /

Covers part of Harrison County (W.Va.)

Testing the random walk hypothesis with variance ratio statistics

Mestrado em Finanças

O ouro branco abre caminho: o algodão e a modernização do espaço urbano da Cidade da Parahyba (1850-1924)

The present research deals with the modernization process of the Cidade da Parahyba2, between 1850 and 1924, and its relation with the cotton economy, which represented the main source of wealth accumulation for both the private and the public sectors throughout the First Republic. This study on urban history was developed by focusing on the understanding of the city s spatial formation, and despite its emphasis on the economic aspects involved, other factors that also contribute to the development of the social life were not put aside. The modernization process of the Cidade da Parahyba was also analyzed during the period established for the study according to a chronological and thematic approach that established comparisons with the financial situation of the State, whenever this was necessary, with special attention to the contribution of the cotton economy to the State´s revenues. It was possible to detect a lack of financial help and loans from the federal and municipal administrations for finishing several public works already underway in the capital, since the federal funds allocated to the State of Parahyba do Norte were rather employed in emergency works against droughts and in agricultural development. One can then conclude that the financial resources required for the urban interventions were withdrawn from the State s treasury itself, resources that were collected mainly from activities such as cotton exportation and cotton trading. Another factor shows the interdependence between the urban remodeling and the cotton economy: during the years marked by great droughts or by hard plagues on the cotton plantations, cotton production decreased, as well as the State s finances. The first measures taken by the State s administrators were to halt all projects of urban remodeling in progress in the Cidade da Parahyba, which was, clearly, the most privileged city by the State s presidents during the period analyzed. 2 The city of João Pessoa was named Cidade da Parahyba, a designation that remained until September 1930, when it received its present-day name in order to pay homage to the president of the State, João Pessoa Cavalcanti de Albuquerque, murdered in the city of Recife in August of that same year. At that time, the State of Paraíba was known as Parahyba do Norte. Since this work is limited to a period of time comprised within the First Republic, the names employed respect the terms used in those days

Análisis presupuestario del Ayuntamiento de Bilbao 2010-2013

En estos últimos años a raíz de la crisis económica que supuso una gran desaceleración económica, las entidades públicas han sufrido grandes cambios tanto en su situación económica como en la financiera teniendo que ajustar sus presupuestos. Este trabajo se basa en analizar la situación presupuestaria del Ayuntamiento de Bilbao en el periodo 2010-2013 mediante la recogida de datos económicos y analizando los presupuestos de gastos y de ingresos de dicha entidad. Para ello, se van a recoger los componentes del presupuesto: como se ha financiado (Clasificación Económica del Ingreso), la estrategia de actuación (Ejes Estratégicos), en que se ha utilizado el gasto (Clasificación Económica del Gasto) y para que se ha llevado a cabo (Clasificación Funcional del Gasto) y por ultimo quien ha ejecutado el gasto (Clasificación Orgánica). Además, se va a analizar la ejecución presupuestaria, el resultado presupuestario, el remanente de tesorería y la ejecución presupuestaria, así como otras variables presupuestarias.

Asociaciones público privadas para la infraestructura social en salud: hacia la identificación de pautas para la definición de un modelo colombiano

Las asociaciones público privadas "APP" han sido utilizadas para distribuir riesgos y fomentar el desarrollo de los países a través de la provisión de infraestructura. Así, se implementan para proveer bienes y servicios públicos tanto en los sectores de infraestructura productiva (carreteras, puertos, aeropuertos, trenes), como en el sector de infraestructura social (escuelas, universidades, hospitales, edificaciones públicas, etc.). En Colombia, ante la escasez de recursos públicos y la necesidad de formular posiibles soluciones a la crisis del sector salud, surge como una posible solución el modelo de APP consagrado en la Ley 1508 de 2008.