Estudo evolutivo da Contabilidade pública no Brasil e as ações do Conselho Federal de Contabilidade diante dos novos rumos da Contabilidade aplicada ao setor público

O objetivo deste trabalho é analisar a evolução da Contabilidade pública no Brasil, com a chegada da família real portuguesa e edição do Alvará Régio, em 1808, até os dias atuais, com a edição das Normas Brasileiras de Contabilidade Técnicas aplicadas ao setor público (NBC TSP) e a convergência, no setor público, das Normas Internacionais de Contabilidade pelo Grupo de estudos da área pública do Conselho Federal de Contabilidade (CFC) com colaboração de entidades públicas e privadas. Por se tratar de um estudo de fatos históricos, optou-se pelo tipo de abordagem qualitativa para alcançar os objetivos desta pesquisa. O método adotado foi a pesquisa bibliográfica, como forma de relatar o estudo histórico da Contabilidade pública e verificar processos do passado, em cada época, e sua influência nos procedimentos contábeis de hoje, facilitando a análise dos fenômenos no ambiente social, entre as condições concomitantes e suas alterações. Os resultados revelam que ações e a união de vários órgãos da administração pública e privada, principalmente do Conselho Federal de Contabilidade, em prol da adoção de um novo padrão na Contabilidade aplicada ao setor público, permitiram enfatizar a Contabilidade como Ciência social, que estuda o patrimônio, compatibilizando as regras contábeis as normas legais.

Trabalho técnico-administrativo em uma instituição federal de ensino superior: análise do trabalho e das condições de saúde

O presente estudo tem por tema central a análise do trabalho dos técnico-administrativos em educação, ocupantes do cargo de assistente em administração na Universidade Federal do Maranhão (UFMA), bem como os impactos dessa atividade na saúde e nos modos de ser desses profissionais. O referencial teórico-metodológico para o desenvolvimento desse estudo assenta-se nos princípios do materialismo histórico-dialético, implicando o entendimento do sujeito como ser social e histórico, que intervém na realidade na qual está inserido e sofre as determinações dessa mesma realidade. Esse paradigma busca ultrapassar a aparência do fenômeno, entendendo as mediações que o determinam. Conceitos da abordagem da psicodinâmica do trabalho também são priorizados e articulados na fundamentação teórica. No contexto organizacional em questão, a partir da análise de cinquenta questionários e de vinte e uma entrevistas semiestruturadas identificou-se um número significativo de técnicos com potenciais subutilizados, normalmente colocados à margem dos processos de decisão, funcionando como mero apoio às atividades acadêmicas, vivenciando, por conseguinte, sentimentos de invisibilidade e desprestígio. O modelo de organização burocrático a que estão submetidos gera frustração ao impor a execução de atividades predominantemente rotineiras, prescritas, atreladas a normas, que quase sempre os impedem de lançar mão de alternativas para a realização de um atendimento ao público mais ágil e eficaz. Observa que esse cenário cria um terreno fértil para o surgimento de estratégias defensivas, de sofrimento patogênico e, possivelmente, de menor engajamento e mobilização. Questiona as análises superficiais que não identificam a complexidade desse emaranhado de sentimentos e comportamentos suscitados, provavelmente, pelas dificuldades que permeiam o cotidiano laboral do assistente em administração. Aponta a necessidade de se desconstruir a ideia de que toda acomodação é fruto de malandragem e má fé dos servidores, inferindo que o imobilismo e a apatia podem ser sinais de sofrimento psíquico ou até mesmo de um processo de adoecimento, fruto de uma dinâmica organizacional que reserva um lugar de anonimato ao profissional. Alerta sobre a importância da criação de espaços laborais para os assistentes em administração que favoreçam: valorização, participação e negociação, viabilizando-se, então, uma oportunidade para a atividade laboral ser um fim em si mesma, constituindo-se em uma atividade significativa para o sujeito, para a universidade e para a sociedade. Conclui que o trabalho, assim considerado, pode assumir sentidos de crescimento, utilidade, coerência e realização, emprestando, talvez, significado para todo o sofrimento experimentado diante do enfrentamento das adversidades tão presentes no mundo do trabalho.

Moving to manage: A mixed methods study of later life relocation into supported housing.

This study describes relocation experiences of older people moving to supported housing in Scotland focusing on the nature of support. Using mixed methods, Phase one involved a Scottish cross-sectional survey of all people aged 65 and over moving into Coburg (Scotland) Housing Association supported accommodation during the first six months of 2008. A total of 122 respondents were included in the survey (59% response rate). People moved locally at advanced ages with moderate disability levels to achieve more manageable housing and support, suggesting ‘assistance migration’. Expectations were high, with many seeing it as a new start in life and generally positive views of moving were reported. In Phase two, five in-depth multiple-perspective longitudinal case studies were conducted to explore the experience of relocation into supported housing. In each case an older person, primary carer and the housing manager - all women – were interviewed over six months following relocation. Analysis was undertaken using a thematic framework approach (Ritchie et al., 2003). Findings suggested older women acted with agency to adapt to their new lives; recreating ‘normality’ through organising space and routines. It is argued that returning to normality formed the overarching objective of the older women as they sought to feel ‘in place’. Responsibilities for meeting assistance needs were often implicit, contested and shifting, leading to fragile, uncertain and transitory arrangements. Drawing on recent advances in developmental psychology it is argued ‘longings’ of older people, and others, to achieve an optimal life can relate and motivate towards actions such as relocation. Yet, personal ‘longings’ can be prioritised differently and may result in disputes over goal setting and ways needs are met. Further, utopian ideals must be reconciled with the reality of daily life. Policy and practitioners could adopt broader, dignity based objectives to assist older people to identify ways of aiding such reconciliation.

Public goods in networks

This paper considers incentives to provide goods that are non-excludable along social or geographic links. We find, first, that networks can lead to specialization in public good provision. In every social network there is an equilibrium where some individuals contribute and others free ride. In many networks, this extreme is the only outcome. Second, specialization can benefit society as a whole. This outcome arises when contributors are linked, collectively, to many agents. Finally, a new link increases access to public goods, but reduces individual incentives to contribute. Hence, overall welfare can be higher when there are holes in a network. © 2006 Elsevier Inc. All rights reserved.

From Agatha Christie to Ruth Rendell: British women writers in detective and crime fiction

This work considers, seriously, the hugely popular and influential works of Agatha Christie, Dorothy L.Sayers, Margery Allingham, Ngaio Marsh, P.D. James and Ruth Rendell/Barbara Vine. Providing studies of 42 key novels, it introduces these authors for students and the general reader within the contexts of their lives, and critical debates on gender, colonialism, psychoanalysis, the Gothic, and feminism. It includes interviews with P.D. James and Ruth Rendell/Barbara Vine. [From the Publisher]

More public rescues for more private finance failures - a critique of the EC Communication on PPPs

A critique of the EC Communication on PPPs, challenging the scale of state aid offered to PPPs, the role of PPPs in the economic recovery strategy for the EU, and drawing attention to the damage done to public authorities by 'innovative' financing mechanisms.

Gender and Welfare States in East Asia: Confucianism or Equality?

Is a Confucian cultural climate hostile to gender equality in families and public decision-making? What is the impact of gender equality legislation in East Asia? Approaches to these welfare regimes have ignored gender, while gendered accounts of welfare have neglected East Asia. Comparisons with Western welfare states show strong economies with life expectancy in Japan and South Korea above those of Western social democracies but in contrast there are extremely large gender gaps in employment, earning, unpaid work and parliamentary representation and conjoined with this low fertility rates and and minimal public social spending on childcare and early education.

In this volume, contributors address questions about gender equality in a Confucian context across a wide and varied social policy landscape, from Korea and Taiwan, where Confucian culture is deeply embedded, through China, with its transformations from Confucianism to communism and back, to the mixed cultural environments of Hong Kong and Japan. Overall, the collections asks: Has East Asia's rapid economic transformation been accompanied by social and cultural transformation?

Output Additionality of Public Support for Innovation: Evidence for Irish Manufacturing Plants

Public support for private R&D and innovation is part of most national and regional innovation support regimes. In this article, we estimate the effect of public innovation support on innovation outputs in Ireland and Northern Ireland. Three dimensions of output additionality are considered: extensive additionality, in which public support encourages a larger proportion of the population of firms to innovate; improved product additionality, in which there is an increase in the average importance of incremental innovation; new product additionality, in which there is an increase in the average importance of more radical innovation. Using an instrumental variable approach, our results are generally positive, with public support for innovation having positive, and generally significant, extensive, improved and new product additionality effects. These results hold both for all plants and indigenously owned plants, a specific target of policy in both jurisdictions. The suggestion is that grant aid to firms can be effective in both encouraging firms to initiate new innovation and improve the quality and sophistication of their innovation activity. Our results also emphasize the importance for innovation of in-house R&D, supply-chain linkages, skill levels and capital investment, all of which may be the focus of complementary policy initiatives.

Public health risk communication by text message in response to a cluster of invasive meningococcal infection in a primary school

Public health risk communication during emergencies should be rapid and accurate in order to allow the audience to take steps to prevent adverse outcomes. Delays to official communications may cause unnecessary anxiety due to uncertainty or inaccurate information circulating within the at-risk group. Modern electronic communications present opportunities for rapid, targeted public health risk communication. We present a case report of a cluster of invasive meningococcal disease in a primary school in which we used the school's mass short message service (SMS) text message system to inform parents and guardians of pupils about the incident, to tell them that chemoprophylaxis would be offered to all pupils and staff, and to advise them when to attend the school to obtain further information and antibiotics. Following notification to public health on a Saturday, an incident team met on Sunday, sent the SMS messages that afternoon, and administered chemoprophyaxis to 93% of 404 pupils on Monday. The use of mass SMS messages enabled rapid communication from an official source and greatly aided the public health response to the cluster.

Centro Republicano Federal de Ponta Delgada: ideologia, organização e dinâmica (1880-1888)

A criação do Centro Republicano Federal de Ponta Delgada em 1880 inscreve-se nos projectos republicanos federalistas e insere-se no quadro do seu movimento expansionista. Com a publicação do periódico A Republica Federal vinculado ao republicanismo português, o Centro instituiu o seu órgão de imprensa e principal elemento propagandístico. As suas páginas foram portadoras das novas concepções políticas e o elemento impulsionador das novas ideologias propagadas por Teófilo Braga, candidato a deputado e figura titular deste Centro. A sua leitura mostra-nos o percurso e o posicionamento político-ideológico dos republicanos micaelenses, particularmente em Ponta Delgada. Enquanto espaço público politizado, A Republica Federal foi o principal palco dos debates e disputas partidárias na luta contra as instituições monárquicas e no combate pela destituição dos poderes há muito implantados. Apresenta-nos um trajecto de contestação à centralização do poder, à oposição e resistência com que se depararam os republicanos na tentativa de por fim aos privilégios e práticas de corrupção que permitiam um controle pernicioso dos processos eleitorais, abalando inevitavelmente o conservadorismo das elites locais com costumes e preconceitos difíceis de alterar. Foi no Centro Republicano Federal de Ponta Delgada e no seu jornal que convergiram os projectos de descentralização administrativa, foram eles os promotores e foco disseminador do ideário republicano federal, aglutinando as aspirações dos republicanos que pretendem instalar-se como sistema alternativo.

The impact of social welfare reform and workfare on lone-parent female headed households in the Niagara Region

This thesis explores the impact of recent social welfare reforms on the lives of social assistance recipients. The focus is on single mothers who are dependent on social assistance in a small city in southern Ontario. This detailed examination is complemented with existing case studies in Canada, the United States and New Zealand, as well as aggregate data on poverty in Canada. Participants for the research study were recruited by flyer distribution and referral. Following recruitment, selected participants were scheduled for a tape- recorded interview. The final sample population consists of eight single mothers on social assistance and/or workfare participants. This information is supplemented with interviews from two Ontario Works caseworkers and two Women's Advocates from a local crisis housing organization. This research project is guided by a socialist feminist framework. Evidence from interview participants suggest that single mothers continue to struggle in terms of meeting basic needs, such as food, clothing and medications. Housing for low-income families is a concern expressed by the participants as well as by Women's Advocates who operate within the region. In addition, subsidized housing continues to be problematic in terms of both safety and availability. Recent social welfare refonns (reductions in welfare income and introduction of workfare features) have intensified the economic and social marginalization of these women. Participants, for example, voice concerns about valuing self-evaluation in their Ontario Works and workfare activities. Considerable evidence from interview participants suggest that single mothers remain economically marginalized.

The Right to Freedom of Information in Inida

This thesis entitled “The right to freedom of information in india”.In a democracy, the citizens being the persons to choose their own governors, the right to know from the Government is a pre-condition for a properly evaluated election. Freedom of speech and expression, one of the repositories of self~government, forms the basis for the right to know in a wider scale. The functions which the free speech rights serve in a society also emphasize the need for more openness in the functioning of a democracy.Maintanance of law and order and investigation of crimes are highly important in a country like India, where no risk may be taken on account of the public‘s right to know. The Indian situations relating terrorist activities, riots based on language, region, religion and caste are important in this respect. The right to know of the citizens may be regulated in the interests of secrecy required in these areas.On the basis of the conclusions reached in this study, a draft Bill has been proposed for the passing of an Access to Public Documents Act. This Bill is appended to this Thesis.

Setilement of motor accidents claims with special reference to Kerala

The accident toll on our road traffic is staggering. Obviously this appalling toll of life and.health represents heavy economic loss in addition to human tragedy. the enormous increase in the number of motor vehicles with its rash, negligent and reckless use by unscrupulous, inexperienced and dangerous drivers in the most miserably managed roads coupled with concomitant hazards would draw our attention that Accident Prevention, and Accident compensation are thoroughly two compatiable aims. Proposed solutions to the traffic Problems abound. Preventive efforts concentrated on each of the variables the driver, the road and the vehicle are all being initiated. Still it is a Will the .Motor Vehicles are not considered as dangerous machines. Motoring activity is found useful.A competent and specially trained police force has to be created to deal with the traffic offences in a more scientific ways.The term ‘legal representative needs to be defined on the constructive aspects of relation and dependence.Services of legal aid and public counsels shall necessarily be extended to the poor Motor Accident victims.Timely reporting and timely investigation of Motor Accidents cases will reduce the number of fraudulent claims. There are instances where cases are taken in to investigation after several months of occurrence.It is hoped that the suggestions made above as a result of the present study, if pwgninto practice, may make a humble contribution to the prevention sssof motor accidents and to a faster and speedier settlement of motor accident compensation claims.

Cooperación Sur-Sur entre Brasil y los Países Lusófonos Africanos (2003-2010)

La arquitectura de la Cooperación Internacional ha atravesado varios cambios. Entre ellos, el surgimiento de la Cooperación Sur-Sur dejó entrever el marcado interés de los países en desarrollo por hacer parte de la misma. En Brasil, el gobierno de Lula da Silva fue el gran promotor de esta cooperación, especialmente con aquellos países de habla portuguesa en África. En este contexto, la presente monografía pretende determinar de qué manera la construcción social de identidad incide en la dinámica de Cooperación Sur-Sur entre Brasil y los países lusófonos africanos. Mediante una perspectiva constructivista, se analiza el valor de diversos elementos sociales, culturales e históricos cuya interacción configuró determinadas percepciones entre Brasil y los países lusófonos africanos. Este proceso de interacción social permitió la consolidación de una identificación positiva entre ellos, fortaleciendo su acercamiento político y generando así un considerable aumento en el volumen y las temáticas de los proyectos de cooperación formulados de 2003 a 2010.