Auditoria Pública e Privada: Estudo de Caso Comparativo a Nivel da Análise Económico-Financeira e da informação Financeira Prospetiva

A globalização dos mercados e a consequente atuação das empresas a nível internacional, repercutiu-se no processo de harmonização e normalização contabilística do setor empresarial. Tal reforma ainda não ocorreu na Administração Pública, urgindo implementar um corpo de normas, aceite internacionalmente, que sejam transparentes, compreensíveis, fiáveis, consistentes e comparáveis à escala nacional e internacional. A par do sistema contabilístico surge a necessidade, legal ou opcional, de revisão às contas, no sentido de lhes conferir maior credibilidade e, em consequência, apoiar a tomada de decisões económicas por parte de todos os agentes. Neste sentido, quer na esfera empresarial, quer na esfera administrativa, o auditor acaba por assumir uma função de índole social, em virtude da sua atuação na defesa dos interesses coletivos. Na análise económico-financeira também se apresenta relevante para o processo decisório, centrando-se em torno de questões, tais como o equilíbrio financeiro, a rendibilidade dos capitais, o risco e a criação de valor. Embora, numa primeira análise, seja intuitiva a sua aplicabilidade somente ao setor empresarial; em certa medida, esta premissa deixou de se verificar com a New Public Management, orientada pela performance e contenção de custos. Numa era em que as alterações económicas, tecnológicas e sociais são constantes, definir e cumprir uma estratégia, tornou-se num dos objetivos mais importantes para os gestores empresariais, pelo que a contabilidade passou a abraçar uma vertente previsional, capaz de acrescentar valor nesse processo. Reportando-nos à realidade pública administrativa, o cenário de enquadramento difere, devido à sujeição orçamental que lhe é inerente. Neste sentido, esta dissertação tem como objetivo analisar se no âmbito da auditoria realizada quer a uma entidade pública, quer a uma empresa, os objetivos, procedimentos e pressupostos são semelhantes no que respeita à análise económico-financeira e à informação financeira prospetiva.

Avaliação do desempenho na Polícia de Segurança Pública (PSP)- Estudo de caso do Comando Distrital da PSP de Braga

Com esta dissertação pretende-se estudar o modelo de avaliação de desempenho existente na Polícia de Segurança Pública (PSP), a nível central e a nível do Comando Distrital da PSP de Braga, bem como a forma como ambos os modelos se articulam.Tendo em conta a revisão de literatura efetuada, constata-se que a avaliação de desempenho tem vindo a assumir um papel importante na Polícia, sendo útil para melhorar os serviços prestados,apoiar na tomada de decisões, responsabilizar os gestores e prestar contas à sociedade. A literatura refere ainda que a Polícia é um serviço difícil de avaliar devido à diversidade de atividades que esta desenvolve e à dificuldade em aferir a segurança dos cidadãos e a redução da criminalidade.Para se perceber o modelo de avaliação existente na PSP propõe-se fazer um estudo de caso,através de entrevistas, contando com a colaboração do Diretor Nacional Adjunto da Unidade Orgânica de Recursos Humanos, do 2º Comandante Distrital do Comando Distrital de Braga e do Diretor do Gabinete de Estudos e Planeamento da Direção Nacional da PSP.Neste estudo verifica-se que o modelo de avaliação de desempenho da PSP é um modelo centralizado uma vez que é a Direção Nacional (DN) da PSP que define os objetivos estratégicos, os objetivos operacionais, os indicadores e as metas para todo o seu universo. Os resultados desta avaliação são apresentados no Relatório de Atividades da PSP. A nível central também é utilizado o Sistema Integrado de Gestão e Avaliação de Desempenho na Administração Pública – Quadro de Avaliação e Responsabilidades (SIADAP – QUAR). Por outro lado, ao nível do Comando Distrital de Braga verifica-se que não existe um modelo de avaliação de desempenho. Estes recebem a informação sobre os objetivos operacionais, os indicadores e as metas a atingir estabelecidas pela DN, que tentam cumprir num determinado período e no final comunicam-lhes os resultados. A DN agrega todos os resultados a nível Nacional e faz a avaliação global do desempenho da PSP.O estudo mostra ainda que há uma forte predisposição para a implementação de um modelo de avaliação de desempenho baseado na metodologia Balanced Scorecard (BSC), por este ser considerado um modelo eficaz, com larga utilização a nível mundial e com bons resultados alcançados. Atualmente a DN já define o seu quadro estratégico baseado nas quatro perspetivas do BSC: perspetiva do cliente, perspetiva financeira, perspetiva dos processos internos e perspetiva da aprendizagem. Contudo, até ao momento não são apresentados os resultados desta avaliação de acordo com o modelo BSC. Conclui-se, por isso, que o modelo de avaliação existente na PSP é um modelo extremamente centralizado na DN, sendo reduzido o envolvimento dos Comandos Distritais neste processo.

Gestão e mapeamento de processos nas instituições públicas: um estudo de caso na Diretoria de Administração de Pessoal da Universidade Federal do Rio Grande do Norte

The new management models have led to the reorganization of institutions today. Much is made in improving the delivery of public services entities, and they have sought to adopt these new initiatives in order to improve the quality of the product or service offered to users. The modernization of the management model at the Federal University of Rio Grande do Norte (UFRN) strengthened by the accession of the institution to GesPública Program, which focuses on the management modernization leading institutions to seek ways to fit to meet the demands proposed the Program. Therefore, the Department of Personnel Administration (DAP) has structured its processes and procedures using the mapping tool processes. This research starts from the question: what were the results obtained with the implementation of the management and process mapping of PAD? It is proposed as a general objective to analyze the management and the mapping of that Board processes, identifying the possible benefits in improving the quality of the services provided to users. The specific objectives to achieve results, are pointed out: describe how you carried out the implementation of the management and process mapping in DAP and how it is working at the moment; examine the line in the relationship between the actions developed by the DAP and modern theories of this theme; identify the evolution of the sector with the measures adopted and the results obtained with the implementation of the mapping tool. In the theoretical framework, it was approached a brief history of the evolution of public administration in Brazil, GesPública program and its importance for process management in public institutions as well as the Management and Process Mapping. The context of the study was the DAP, and participants were managers of the institution in the survey. Data collection was done through the study of the institution's documents, bibliography analysis available on the topic, questionnaires and semi-structured interviews with professionals of the institution involved with the object of study, since its inception until July 2015, when it was finished the search. As a result, were listed: the motivation, importance, benefits and innovations that management and the mapping of processes brought to the institution, point out what has been improved in the service users and the tools used. We also analyze the main problems identified during the implementation of the mapping. As a suggestion, it was analyzed how these procedures can, if possible, be extended to other sectors of UFRN.

Gestão e mapeamento de processos nas instituições públicas: um estudo de caso na Diretoria de Administração de Pessoal da Universidade Federal do Rio Grande do Norte

The new management models have led to the reorganization of institutions today. Much is made in improving the delivery of public services entities, and they have sought to adopt these new initiatives in order to improve the quality of the product or service offered to users. The modernization of the management model at the Federal University of Rio Grande do Norte (UFRN) strengthened by the accession of the institution to GesPública Program, which focuses on the management modernization leading institutions to seek ways to fit to meet the demands proposed the Program. Therefore, the Department of Personnel Administration (DAP) has structured its processes and procedures using the mapping tool processes. This research starts from the question: what were the results obtained with the implementation of the management and process mapping of PAD? It is proposed as a general objective to analyze the management and the mapping of that Board processes, identifying the possible benefits in improving the quality of the services provided to users. The specific objectives to achieve results, are pointed out: describe how you carried out the implementation of the management and process mapping in DAP and how it is working at the moment; examine the line in the relationship between the actions developed by the DAP and modern theories of this theme; identify the evolution of the sector with the measures adopted and the results obtained with the implementation of the mapping tool. In the theoretical framework, it was approached a brief history of the evolution of public administration in Brazil, GesPública program and its importance for process management in public institutions as well as the Management and Process Mapping. The context of the study was the DAP, and participants were managers of the institution in the survey. Data collection was done through the study of the institution's documents, bibliography analysis available on the topic, questionnaires and semi-structured interviews with professionals of the institution involved with the object of study, since its inception until July 2015, when it was finished the search. As a result, were listed: the motivation, importance, benefits and innovations that management and the mapping of processes brought to the institution, point out what has been improved in the service users and the tools used. We also analyze the main problems identified during the implementation of the mapping. As a suggestion, it was analyzed how these procedures can, if possible, be extended to other sectors of UFRN.

Comunicação pública e acesso à informação: o interesse público presente nas produções da assessoria de imprensa da prefeitura de Santarém (PA)

Public communication is based on the public interest and the effective democratization of communication in publics agencies. Access to information is the base for this is materializes solidly, helping even in formation as an individual. The work of the press office is the instrument for the Public Communication and access to information is guaranteed to society , since one of the goals of the press officer is to be committed to media , providing it material quality and depth , benefiting so the citizen. The research the look exactly on reflections on the topics listed above. The purpose of this study was to analyze the news published in Fanpage and Santarem Town Hall site, in western Para, meet the demands of Public Communication and the precepts of the Access to Information Law (AIL), starting the questioning until point to Santarem Town Hall works to public communication. For this analysis, we developed a work using the techniques of bibliographic and descriptive research. Such referrals have served as a starting point for fieldwork and for exhibition on the concepts of Public Communication of Access to Information Law, Organizational Communication and Press office. The research was considered, also, because document was to identify and verify the documents with a specific purpose. This research was lifting a quantitative survey to support the qualitative analysis of the object. So considering its features is that it was monitor the Fanpage and the Town Hall site, through a specific tool and then the analysis of posts, searching to observe public communication accomplished in the Town Hall of Santarem, on the Internet, especially social media and corporate website. The methodology helped obtain indicators that allowed add knowledge about the production of the Town Hall press office, and identify if the press office productions meet AIL and Public Communication. Finally, it was suggested in this study the elaboration a strategic script of communication because it scales the actions and policies of the Santarem city, allowing citizen participation. For this, too, it suggested the training of Santarem municipal government communication team as a strategy. This training consists of speeches and wheels conversations with all the press officer of the town hall, including the secretariats.

Mercado de Trabalho em Serviço Social no Sector Público em Portugal nos Anos 90

A investigação que a seguir se apresenta integra-se no âmbito do VI Curso de Mestrado em Serviço Social, da Escola Superior de Altos Estudos do Instituto Superior Miguel Torga, centrando-se a análise no “Mercado de Trabalho em Serviço Social no Sector Público em Portugal, nos anos 90. Análise a Partir da Abertura de Concursos Públicos.” Neste sentido procedeu-se a uma análise das ofertas de emprego em Serviço Social para a Administração Pública Central e para a Administração Pública Local, partindo do levantamento de concursos públicos, para Técnicos Superiores de Serviço Social, publicados em Diário da República, entre o dia 16 do mês de Agosto 1991 (data da publicação do Dec. -Lei nº 296/91 que veio criar e regulamentar a carreira de Técnico Superior de Serviço Social) até ao mês de Dezembro de 1999. Abordam-se as principais transformações no mundo do trabalho e suas repercussões no Serviço Social, considerando algumas questões da crise capitalista, globalização e implementação de políticas neo liberais. Analisam-se também, algumas das principais directrizes subjacentes aos programas do XI, XII e XIII Governos Constitucionais, existentes nos anos 90 em Portugal, e correspondentes políticas sociais que deste modo, contribuíram para o crescimento do mercado de trabalho dos Assistentes Sociais. Procedeu-se a uma abordagem sobre o estado da formação em Serviço Social e o reconhecimento da atribuição do grau de licenciatura em 1989, assim como a criação e regulamentação da carreira Técnica Superior de Serviço Social no sector público em 1991, e as principais alterações que a partir de então se fizeram sentir ao nível de mercado de trabalho. Pretende-se assim com este estudo, contribuir para um conhecimento mais aprofundado do mercado de trabalho no sector público na década de 90, dos Assistentes Sociais, dando a conhecer o número de concursos públicos (691) e número de vagas (1478) distribuídos pela Administração Pública Central (436 concursos e 1132 vagas) e pela Administração Pública Local (255 concursos e 346 vagas), apresentando as entidades que mais profissionais admitiram para os seus serviços. Apresentam-se também os tipos de concursos publicados (internos e externos), as categorias profissionais e a distribuição por distrito, correlacionando respectivamente, com o número de concursos e número de vagas.

O fenômeno da corrupção na esfera pública brasileira

This work aims to understand the phenomenon of corruption in the Brazilian public sphere and its implications for society. It has brought concepts of corruption, and has referred to its highest incidence in the public sphere in the three levels of government (despite its infiltration also in the privative sector) and has called attention to two subjects which intertwine public administration (as a means of ordering social life) and corruption (as a form of denial to the collective welfare). Through literature search whose analysis shows that the phenomenon contains the entire country history, from discovery to present day it was found to be common several dictatorial and democratic political regimes. Finally, it has emphasized the importance and necessity of citizen participation in process, as well as the organization of civil society and media, in addition to highlighting the relevance of autonomy and independence of Powers set for its effective confrontation and fighting

A Ouvidoria Pública como instrumento de controle das ações da Secretaria de Saúde do Pará

The State and Public Administration have gone through several reforms in search of a quick operation and the provision of services with quality. With the democratization of the country and the issue of the Constitution in 1988, further reform of the State and Public Administration, joined the government agenda in 1995 and included among its objectives, the principles of participation and social control. In view of this, it raises the Public Ombudsman in order to be a channel for the participation of users in the management of public affairs, social control, transparency of administrative actions, improving the quality of service and meeting the needs of the community. The aim of this study is to assess whether the Ombudsman of the State Department of Public Health to contribute to the period 2006-2008, for the improvement of specialized consulting services. The research is characterized as descriptive, qualitative approach. The collection technique used was the interview, conducted with 37 service users and two servants of the Ombudsman. The analysis was developed based on the perception of users and servers in the opinion of the Ombudsman. The most relevant results of the research showed that 41% of users search the Ombudsman because they believed that solve the problem presented. However, even with this level of public acceptance, the Ombudsman reached average index of resolvability of 53% in the period. In his role has not developed mechanisms for quality control of services, which is mentioned by 67% of users. It turned out the same fact in relation to popular participation, which is confirmed by 84% of users. For 24% of users, the problems raised were resolved, and of these, 56% believe that the Ombudsman has contributed to the positive outcome. As a result of the search results, it appears that the Ombudsman's SESPA / PA, is not fulfilling its role to ensuring the democratization of articipation in management, social control and has limited contribution to solving the problems of users and to improve the quality of services

Percepções de maturidade em gerenciamento de projetos à luz da nova gestão pública: uma investigação com gestores das secretarias estaduais do Rio Grande do Norte

This study aimed to measure the perception of maturity project management of state boards of Rio Grande do Norte by the perception of its managers. Argues that project management has been highlighted as a critical factor for the success of any organization, because the projects are directly related to the set of activities that result in organizational innovation as products, services and processes and the improvement of project management is directly aligned with the main pillars of the New Public Management. Methodologically, this is a quantitative research of a descriptive nature in which 161 forms were applied with coordinators and subcoordinators of state departments of Rio Grande do Norte, culminating in a sampling error of less than 6% to 95% confidence according to the procedures finite sampling. The process of tabulation and analysis was done using the package Statistical Package for Social Sciences - SPSS 18.0 and worked with techniques such as mean, standard deviation, frequency distributions, cluster analysis and factor analysis. The results indicate that the levels of maturity in project management in state departments of Rio Grande do Norte is below the national average and that behavioral skills are the main problem for improving management in these departments. It was possible to detect the existence of two groups of different perceptions about the management of projects, indicating, according to the managers, there are islands of excellence in project management in some sectors of the state departments. It was also observed that there are eight factors that affect maturity in project management: Planning and Control , Development of Management Skills , Project Management Environment , Acceptance of the Subject Project Management , Stimulus to Performance , Project Evaluation and Learning , Project Management Office and Visibility of Project Managers . It concludes that the project management in state departments of Rio Grande do Norte has no satisfactory levels of maturity in project management, affecting the levels of efficiency and effectiveness of the state apparatus, which shows that some of the assumptions that guide the New Public Management are not getting the levels of excellence nailed by this management model

Atuação e desempenho do Ministério Público do Estado do Rio Grande do Norte no contexto da gestão pública: perspectiva estratégica

The present dissertation analyzes the performance and acting of the Rio Grande do Norte Public Ministery, in the strategic perspective, while responsible Institution for the defense of the collective rights. The comprehension of this theme inserts in a context of modernization of the public administration, in which is inserted, as well as their functional and structural changes, in a reality of innovations there is passing the organizations, looking to rescue the legitimacy of the government organizations, aligning them to the democratic values of the society. It detaches the strategic administration and the public administration and it exposes the strategic performance about the central point of the study, focusing in the development of the organization in the last four years, and other relative subjects to the acting. It is a unic case study, framed in the characteristics of the qualitative approaches - descriptive and exploratory. The analysis showed, through the method of content analysis, by the criterion of thematic categorization, that MP / RN come developing in an intense way,and it detaches that the changes already happened reflect a good strategic acting of the Institution, especially in the structural and functional areas, showing the strategic conscience of this, although that is not still enough to consider it as a strategic organization, and it concludes that there is still a lot for doing, and that the occurrence of an administration typically strategic in the extent of MP/RN is possible, with the conscience and participation of all, members and servants

A comunicação interna numa organização pública

The present study compose an analysis on the process of internal communication at a public organization, built on the survey data originary of administrative conduct, observation on the cultural model of the organization and how the interdepartmental and interpersonal relations shows up. The research, exploratory descriptive kind, had theoretical basis on two knowledge areas Administrative Science and Social Communication and was developed at Instituto do Desenvolvimento Econômico e Meio Ambiente IDEMA, in Rio Grande do Norte. During data collection, were conducted spontaneous and semi structured interviews with directors and coordinators, besides the application of directed questionnaire to functionaries in two unites of the institution. Through the analysis and interpretation of the data, we came to the conclusion that the process of internal communication at a public organization fall in with same challenges of private organizations, but with peculiarities that attracts the scientific look specially, in concern of the attitude assumed by the administrators in the conduction of communication functions inside the organization, the profile of social actor and the communication channels used. Although the organizational communication represents more and more a strategic function, as an administration tool, the point that research gets to shows that in public organizations the communication refrains from administrative purpose and with the major objective of giving publicity to the institutional acts and actions

IMPLEMENTAÇÃO DA LEI DE ACESSO À INFORMAÇÃO PÚBLICA NO IFMG: impactos e desafios

O Direito à informação é uma necessidade do ser humano na busca pelo entendimento do espaço informacional em que vive. No contexto político, trata-se da obrigação dos gestores públicos de informar à sociedade sobre questões que interessam e envolvem a todos, visando à participação do cidadão no controle social das ações do Estado. Momentos políticos diversos ligados a regimes repressivos exerceram forte influência no impedimento deste direito fundamental, estabelecendo-se na administração pública a chamada cultura do sigilo. Acompanhando uma tendência mundial de construção social do acesso à informação pública e atendendo a um clamor social, foi implementada no Brasil a Lei 12.527/11, Lei de Acesso à Informação Pública. Nesta conjuntura, essa pesquisa objetiva analisar a aplicação dessa legislação em uma instituição federal de educação técnica e tecnológica de Minas Gerais, buscando elementos que permitam avaliar os desafios e impactos deste marco legal nesta instituição. Para tanto, são identificados elementos políticos e históricos referentes ao contexto informacional nos órgãos públicos brasileiros, sendo ainda abordados os temas cultura organizacional, gestão da informação e do conhecimento nas organizações públicas brasileiras.  Utilizou-se a metodologia do estudo de caso, por meio de entrevistas, análise bibliográfica e documental, para coleta das informações referentes ao acesso a informações no ambiente pesquisado, com uma abordagem qualitativa na análise e interpretação dos dados. O resultado da pesquisa mostrou que os impactos e desafios para a efetiva implementação da LAI no órgão pesquisado estão estreitamente ligados às limitações da própria instituição em relação, principalmente, à sua cultura organizacional e à gestão da informação.

Ribeira, técnica versus natureza: transformações em prol de um projeto de modernização (1860-1932)

The necessity of the insertion of the capital of Rio Grande do Norte in the world-wide commercial scene and its claim as the seat of political power, in ends of nineteenth and beginning of twentieth century, determined the direction of urban interventions undertaken by government to restructure the city. In that matter, there were several actions of improvements and embellishment in Natal, which had, as a starting point, the adequacy works of the port, located in the Ribeira quarter, with the aim of ending the physical isolation that reinforced its economic stagnation. Besides the problems faced in the opening bar of the Potengi River, and would complement the required improvements, other barriers demonstrate the tension established between the physic-geographic field and the man: the flooded and slope which connected Cidade Alta and Ribeira the first two quarters of the city.The execution of these works demanded knowledge whose domain and application it was for engineering. But, how the actions done for the engineers, in sense to transform natural areas into constructed spaces made possible the intentional conformation of the quarter of the Ribeira in a commercial and politician-administrative center, in the middle of the XIX century and beginning of the XX? Understand, therefore, the employment effects of technology on the physical-geographical Ribeira, is the objective of this work that uses theoretical and methodological procedures of Urban Environmental History, by analyzing the relationship between the environment and the man, mediated by knowledge and use of technologies. The documental research was used, as primary sources, the Messages of the Provincial Assembly Government that later became the Legislative Assembly of Rio Grande do Norte reports and articles on specialized publications, in addition to local newspapers. The work is structured in five chapters. First, some comments about Urban Environmental History (Chapter 1) supplemented with analysis of the conceptual construction of nature in the Contemporary Era and its application in the city (chapter 02), the following chapters (03 and 04) deal with the rise of engineers as a active group in the Brazilian government frameworks and their vision about the nature inside the urban environment and it is studied how the professional technicians dealt with the improvement work of the harbor and in the shock with the natural forces. Other works that would complement this "project" of modernization and had had natural obstacles to be removed the Ribeira flood and slope constitute the subject of the fifth chapter. Finally, some final considerations retake the initial discussions aiming an association between the technique and the nature as junction elements inside the process of constitution of a Modern Natal

A regionalização como instrumento de governança pública em saúde no estado do Paraná: análise dos vazios assistenciais como subsídio à ação do estado

Everyone has a right to health and the State’s duty is to provide it. SUS (unified health system) main principles are universalization, integrality and equality which are based on the decentralization, regionalization and hierarchization directives and shows the importance of a territorial perspective for planning healthcare actions. Decentralization was the strategy chosen to implant SUS, since municipalities were in charge of providing and organizing the municipal healthcare services. Nevertheless regionalization, that’s to say service, institution and practice integration, was not performed satisfactorily, thus jeopardizing the health system decision making process and causing disputes between municipalities over financial resources instead of developing an interdependent and cooperative net. This way, it is important to analyze if health regionalization has a good potential for being used as public governance tool. The present study aims at giving answers to the following research problem: What are the contributions of regionalism to the State of Paraná public governance applied to health? Besides that, it also aims at assessing the State of Parana health regionalization to identify healthcare gaps and help the State actions through public governance principles applied to healthcare. Therefore, the study used a quantitative-qualitative, exploratory and descriptive research, plus secondary data concerning bibliographic and documental research. The present study analyzed the current hospital bed distribution by compared to the ideal distribution allowing the identification of healthcare gaps in the regional healthcare centers, besides considering medical specialties in the State of Paraná. The study conclusion is that health regionalization is an important tool for reducing healthcare gaps concerning hospital beds permitting the use of seven to ten public governance principles applied to healthcare, as established in the present study, and shows health regionalization is an important pubic governance tool.

O fenômeno da corrupção na esfera pública brasileira

This work aims to understand the phenomenon of corruption in the Brazilian public sphere and its implications for society. It has brought concepts of corruption, and has referred to its highest incidence in the public sphere in the three levels of government (despite its infiltration also in the privative sector) and has called attention to two subjects which intertwine public administration (as a means of ordering social life) and corruption (as a form of denial to the collective welfare). Through literature search whose analysis shows that the phenomenon contains the entire country history, from discovery to present day it was found to be common several dictatorial and democratic political regimes. Finally, it has emphasized the importance and necessity of citizen participation in process, as well as the organization of civil society and media, in addition to highlighting the relevance of autonomy and independence of Powers set for its effective confrontation and fighting