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.

Programa Nacional de Incentivo à Leitura - PROLER: avaliação da implementação pelo Comitê Potiguar

The National Reading Incentive Program (PROLER) is a national initiative to promote and encourage reading throughout the country, linked to the National Library Foundation (FBN) of the Ministry of Culture (MinC). This research aims to assess the PROLER’s implementation process in the state of Rio Grande do Norte, from the actions of their local committee. The framework is based on contextualize the policies that seek to encourage the book and reading, as well as the processes of implementation and evaluation of public policies. The research is understood as a qualitative descriptive-exploratory study, comprising a single case study. Makes use of semi-structured interview as a tool for data collection, which was attended by 8 members of Potiguar Committee as respondents. The techniques of bibliographical and documentary analysis were used for the analysis and discussion of data obtained from surveys and documents on PROLER; as to the content of the interviews, the technique used was the analysis of conversations. As for the results, the existence of four barriers to program implementation in the state that are worth mentioning is observed: a) the political-administrative discontinuity; b) the limited resources and few partnerships; c) the management of school libraries and absence from the post of librarian in the state and; d) the absence of a process or assessment tool able to evaluate the results or the impacts of actions taken by the Potiguar Committee. It was noticed that these limiting four come PROLER making the implementation of the Rio Grande do Norte a process that, although complying with the national regulations of teacher training and follow school libraries and their needs, not flawed to develop assessments that can measure program impacts, making the feedback process of ineffective policy. Another observation of this study is seen in the fact that the Committee did not get enough to supply their shares resources, as well as not being able to articulate new partnerships, thus contributing negatively to the scope of the program form and, consequently, for the effectiveness of their actions. Has even mentioning the fact that the Committee do nothing regarding the mismanagement of the libraries that are in their care, ie, do not use the power of coercion as guaranteed by the National Policy on Reading and federal laws that treat the school library, and is therefore ineffective in relation to compliance with the program guidelines

O princípio da eficiência administrativa na regulação da prestação do serviço de voz sobre internet - VoIP

The present work aims to demonstrate the link of the principle of efficiency - as expressed in the Constitution of 1988, by Constitutional Amendment No. 19 - with regulatory agencies, more specifically the ANATEL (National Telecommunications Agency). It also includes this principle’s importance to regulation - to monitor and manage public services - as well as when an activity will be considered efficient, keeping in mind that agencies are subjected to other principles of public administration. The increasing use of telephony has enabled further development of technologies that provide improvements in the provision of this service. The VoIP (Voice over IP), is nothing more than a technological breakthrough that directly targets the providers of conventional telephone service, both by modifying the business working for a long time with the same technology as the amount of new competitors’ dispute on market share. It also analyses the difficulty of understanding and definition of what is VoIP telephony, its growth and the threats that the traditional and mostly which is ANATEL’s role concerning this telephony technology. As regulator of the telecommunications service, ANATEL not yet regulated the voice telephony service using the IP protocol. What looks over the years is that ANATEL exercise its regulatory function to provide better conditions for competition among providers of VoIP and traditional telephone companies, obviously some difficulties are expected, given that VoIP is a technology that provides two services, through conventional telephony and using the internet.

Avaliação da efetividade do Programa de Alimentação do Trabalhador

This study analyzed the Worker’s Healthy Eating Program in Rio Grande do Norte state (RN) to assess its possible impact on the nutritional status of the workers benefitted. To that end, we conducted a cross-sectional observational prospective study based on a multistage stratified random sample comparing 26 small and medium-sized companies from the Manufacturing Sector (textiles, food and beverages, and nonmetallic minerals) of RN, divided into two equal groups (WFP and Non WFP). Interviews were conducted at each company by trained interviewers from Tuesday to Saturday between September and December 2014. Data were collected on the company (characterization and information regarding the program’s desired results) and workers (personal and professional information, anthropometrics, health, lifestyle and food consumed the previous day). Population estimates were calculated for RN on the characteristics of workers and the study variables. The main variable was BMI. The secondary variables were waist circumference (WC), nutritional diagnosis, calorie intake, blood pressure, metabolic variables and lifestyle indicators. The statistical method used was hierarchical mixed effects linear regression for interval variables and hierarchical mixed effects logistic regression for binary variables. The variables measured in ordinal scales were analyzed by ordinal logistic regression adjusted for correlated variables, adopting robust standard errors. The results for interval variables are presented as point estimates and their 95% confidence intervals; and as odds-ratios and their 95% confidence intervals for binary variables. The Fisher’s exact and Student’s t-tests were used for simple comparisons between proportions and means, respectively. Differences were considered statistically significant at p<0.05. A total of 1069 workers were interviewed, of which 541 were from the WFP group and 528 from the Non WFP group. Subjects were predominantly males and average age was 34.5 years. Significant intergroup differences were observed for schooling level, income above 1 MW (minimum wage) and specific training for their position at the company. The results indicated a significant difference between the BMI of workers benefitted, which was on average 0.989 kg/m2 higher than the BMI of workers from the Non WFP group (p=0.002); and between the WC, with the waist circumference of WFP group workers an average of 1.528 cm larger (p<0.05). Higher prevalence of overweight and obesity (p<0.001) and cardiovascular risk (p=0.038) were recorded in the WFP group. Tests on the possible effect of the WFP on health (blood pressure and metabolic indicators) and lifestyle indicators (smoking, alcohol consumption and exercise) were not significant. With respect to worker’s diets, differences were significant for consumption of saturated fat (lunch and daily intake), salt (lunch, other meals and daily intake) and proteins (other meals and daily intake), with higher consumption of these nutrients in the WFP group. The study showed a possible positive impact of the WFP on nutritional status (BMI and WC) among the workers benefitted. No possible effects of the program were observed for the lifestyle indicators studied. Workers benefitted consumed less salt, saturated fat and protein. The relevance of the WFP is recognized for this portion of society and it is understood that, if the program can reach and impact those involved, the development of educational initiatives aimed at nutritional and food safety may also exert a positive influence.

Proposta de modelo de gestão de riscos para uma IFES visando a realização de auditoria baseada em riscos

Organizations are susceptible to the occurrence of many events that may affect the achievement of their objectives. As a result, Brazilian Public Administration supervisory bodies have required institutions to adopt risk management policies. Given the large number of recommendations issued by Federal Audit Court (TCU) to various Federal Institutions of Higher Education (IFES) in this area, it is proposed a risk management model for Universidade Federal do Rio Grande do Norte (UFRN). This is an applied, exploratory and qualitative study. Regarding to technical procedures, it is characterized as documentary analysis, bibliographical research, case study and action research. The bibliographical research was used to support the elaboration of the Risk Management Guide for Federal Institutions of Higher Education (GERIFES). The documentary analysis, in turn, was used with the aim of knowing the organizational structure and the university´s macroprocesses. The author works in the university internal auditing department and shares the same problem. This characterizes the work as an action research. The case study supported both the elaboration of the guide and the simulation of the specific functionality for the university information system, demonstrated through the User Manual Module "Risk Management" proposed for the Integrated System of Property, Administration and Contracts (SIPAC). This manual has been prepared in order to facilitate the use of this tool if it will be incorporated into the university information system. As research results, a risk management model for UFRN was elaborated and a simulation of an informational tool, which is able to manage risks related to events that may affect the achievement of institutional objectives, was provided to the university administration.

Praias urbanas e racionalidade ambiental: avaliação da gestão, das intervenções urbanísticas e dos usos na praia de ponta negra

This dissertation addresses issues considered essential for sustainable development of urban waterfronts and beaches. Many of these spaces, even though they are of public authorities, economic market and general population interests - due to its landscape, its importance for recreation purposes and as a basis of " Sun and beach Tourism " (Turismo de Sol e Praia), among other factors - have shown aesthetic, health and cultural degradation, entailing environmental, economic and social losses and conflicts. Based on this perception, the research aims to understand the main reasons for these negative results for beach spaces. To this end, it was chosen the case study of a typical urban beach, Ponta Negra Beach, located in Natal, RN. Ponta Negra is associated with the "postcard" of the city and it has been deserving of municipal urban planning legislation that legally recognizes the importance of its landscape. Also it has received constant investments by the Government through urban projects, arguing to leave the site attractive to its users. Nevertheless, in the last fifteen years, the beach has lived with the expansion of its problems, such as those related to bathing water, to coastal erosion, and to the mangling of its natural surroundings. Social conflicts have also been frequent in this time frame: conflicts between residents of the waterfront and traders who work on the beach, between the traders themselves, between the managers of space and fishermen, between managers and formal and informal traders. Many of these social and environmental conflicts have taken such grand proportions that became legal matters. Assuming that the problems identified are related to the issue of rationality - understood as a system of values, norms and actions that relate means and ends - and upholding the need for focused research on "environmental rationality" to understand and interpret the dynamics of social and environmental problems encountered on site, the research that guides the study relies on the Mexican economist Enrique Leff's theory on "environmental rationality" which, briefly, can be defined as a system of values, norms, actions and means and ends relations based on the principles of environmental management and sustainable development. Among other aspects, rationality encompasses cross-sectional planning of public administration, the participation of society in the management of environmental resources, interdisciplinary reorganization of knowledge, the clash of opposing interests and the conciliation of common goals of different social actors. The study evaluates the relationship between "environmental rationality", as proposed by Enrique Leff, with the management, urban interventions and uses observed in Ponta Negra Beach. For that, some benchmarks were established and considered in the research as related to sustainable development of the "beachy" atmosphere. Analytical instruments chosen were the urban transformations and the environmental and social problems that have been the target of lawsuits. Also part of the study, the problems that were the subject of civil investigations, which are investigation procedures carried out by the Prosecutor's Office.

Praias urbanas e racionalidade ambiental: avaliação da gestão, das intervenções urbanísticas e dos usos na praia de ponta negra

This dissertation addresses issues considered essential for sustainable development of urban waterfronts and beaches. Many of these spaces, even though they are of public authorities, economic market and general population interests - due to its landscape, its importance for recreation purposes and as a basis of " Sun and beach Tourism " (Turismo de Sol e Praia), among other factors - have shown aesthetic, health and cultural degradation, entailing environmental, economic and social losses and conflicts. Based on this perception, the research aims to understand the main reasons for these negative results for beach spaces. To this end, it was chosen the case study of a typical urban beach, Ponta Negra Beach, located in Natal, RN. Ponta Negra is associated with the "postcard" of the city and it has been deserving of municipal urban planning legislation that legally recognizes the importance of its landscape. Also it has received constant investments by the Government through urban projects, arguing to leave the site attractive to its users. Nevertheless, in the last fifteen years, the beach has lived with the expansion of its problems, such as those related to bathing water, to coastal erosion, and to the mangling of its natural surroundings. Social conflicts have also been frequent in this time frame: conflicts between residents of the waterfront and traders who work on the beach, between the traders themselves, between the managers of space and fishermen, between managers and formal and informal traders. Many of these social and environmental conflicts have taken such grand proportions that became legal matters. Assuming that the problems identified are related to the issue of rationality - understood as a system of values, norms and actions that relate means and ends - and upholding the need for focused research on "environmental rationality" to understand and interpret the dynamics of social and environmental problems encountered on site, the research that guides the study relies on the Mexican economist Enrique Leff's theory on "environmental rationality" which, briefly, can be defined as a system of values, norms, actions and means and ends relations based on the principles of environmental management and sustainable development. Among other aspects, rationality encompasses cross-sectional planning of public administration, the participation of society in the management of environmental resources, interdisciplinary reorganization of knowledge, the clash of opposing interests and the conciliation of common goals of different social actors. The study evaluates the relationship between "environmental rationality", as proposed by Enrique Leff, with the management, urban interventions and uses observed in Ponta Negra Beach. For that, some benchmarks were established and considered in the research as related to sustainable development of the "beachy" atmosphere. Analytical instruments chosen were the urban transformations and the environmental and social problems that have been the target of lawsuits. Also part of the study, the problems that were the subject of civil investigations, which are investigation procedures carried out by the Prosecutor's Office.

Plano de desenvolvimento sustentável e articulação de políticas públicas: o controle de políticas ambientais pelo poder judiciário

The right to the preservation of a healthy environment is perceived as a Fundamental Right, inserted in the National Constitution and referring to present and future generations. The preservation of the environment is directly connected to the right to Health and Human Dignity and, therefore, must be treated as a personal right, unavailable, claiming for a positive response from the Brazilian State, through the development of related public policies, control of potentially harmful economic activities, with special focus on the principles of precaution and solidarity. The Brazilian judiciary must thus be attentive to the guardianship of the Fundamental Right. The judiciary control over the execution of public policies is based on obeying the principle of the separation, independence and harmony between the Powers, however it should never deviate from the constitutional obligation of caring for the effectivation of the rights and guarantees within the Magna Carta. In the balance between the principle of human dignity, from which springs the right to a healthy environment and the principle of separation of powers, the former should prevail, maintaining the latter to a core minimum.

A responsabilidade civil extracontratual do estado na prestação de serviços públicos de saúde

This study aims to examine the Brazilian legal model for the non-contractual liability of the state in providing public health services, from the perspective of threedimensional theory of law. Up based on bibliographical and documentary research, with emphasis on legislation, doctrine and Brazilian jurisprudence, the following conclusions were reached. The right to health is typified in the Constitution as a social fundamental right, and understands the pretension to obtain from the State, the supply of goods or the provision of services that reduce the risk of disease and other health problems; or promote, protect and recover the physical and mental well-being. Once violated the fundamental right to health, provides the managed, among other fundamental guarantees, the non-contractual liability of the state. The provision of public services by the state can be made directly through the Direct or Indirect Public Administration, or by recourse to private entities. In any case, the provision of public health services is entirely subordinate to the principles of administrative law and should be fully funded by tax revenues. As the provision of public health services is part of the administrative activity of the State, there is no way to exclude the application of the guarantee of non-contractual liability of the state in the face of the damage suffered by administered as users of these services. Therefore, it applies the theory of administrative risk, even in the event of harmful and illegal state failure.

Função compras no setor público: fatores preponderantes para o alcance da celeridade dos pregões eletrônicos da Base Aérea de Natal

This study discusses the issue of deadlines in the purchasing process within the Federal Public Administration. Your main goal is to analyze the main factors that influenced, mainly in the implementation of sub-phases of electronic trading in BANT, in 2014, as service to the principle of celerity. The research is descriptive since they were identified and analyzed the factors that influenced in terms of purchases, through direct observation and interviews. Based on the theoretical framework, the purchasing function, four dimensions of analysis were established: "Legislation and procurement processes", "Structure and Organization of the purchasing department", "purchasing systems" and "Human Resources of the purchasing department." Analysis showed that, unlike what happens in the private sector, the public procurement sector has not reached a strategic status within organizations, which brings harmful consequences to the speed of the purchases. It was found that there is a need for greater involvement of the purchasing department staff and criers in the formulation of the organization's purchasing strategies and that these purchases elements present, about their attitudes, a hybrid profile, proactive regarding specifications of the items, but reactive in relation to the need to urgently purchase, due to the lack of a better plan, which overloads the work of the sector. The observation of these strategic aspects of the procurement function in BANT influenced the finding that the lack of staff and expertise in investments plus the lack of rigor and formality of legislation, among other factors, contributed mainly to the lack of speed of processes.