Francisco Marton Gleuson Pinheiro

Accountability em parcerias público-privadas: espaços para avanços em unidades hospitalares sob gestão direta e em regime de parceria

Este trabalho buscou identificar diferencas entre as praticas promotoras de accountability adotadas no âmbito de uma Secretaria Estadual de Saude (SES) para uma unidade hospitalar em regime de Parceria Publico-Privada (PPP) e para uma Unidade Hospitalar da Administracao Direta (UHAD). Estudos recentes tem demonstrado a necessidade de pesquisas relacionadas a accountability de organismos hibridos, como as PPPs. Estudou-se o caso de uma PPP do setor saude em comparacao com uma UHAD mediante a aplicacao de entrevistas e consultas a documentos de dominio publico, recorrendo-se a analise de conteudo. Como diferencas detectadas, destacam-se as relacionadas com a implantacao da PPP, caracterizadas por avancos diante da fixacao de metas, do monitoramento instituido e da promocao da transparencia, embora tais avancos apontem para a accountability de resultado em detrimento da accountability de processo. Apresentam-se, ainda, oportunidades de pesquisa envolvendo a promocao da accountability na implantacao de novos modelos de governanca no setor publico brasileiro.

GERENCIAMENTO DE RESULTADOS: UM ESTUDO DAS EMPRESAS DO SETOR DE TELECOMUNICAÇÕES NO BRASIL

O objetivo do estudo foi verificar se as empresas de telecomunicacoes brasileiras listadas na BM&FBovespa adotam praticas de gerenciamento de resultados em funcao do nivel de endividamento ou para reduzir a variabilidade dos lucros. O estudo abrangeu quatorze empresas de telecomunicacoes no periodo de 2005 a 2010. O exame da relacao entre despesas com depreciacao e amortizacao nao apresenta resultados conclusivos do ponto de vista estatistico. Porem, o teste para itens extraordinarios foi validado estatisticamente e sinaliza que nas empresas analisadas nao ha indicios de gerenciamento de resultados com itens extraordinarios, para a reducao da variabilidade dos lucros ou em funcao do nivel de endividamento. Assim, os resultados sugerem que, num setor regulado, o gerenciamento pode ser minimizado pelo efeito regulacao e, assim, a necessidade de incorrer em custos de agencia seria menor.

Práticas de transparência digital em municípios baianos: um estudo de caso

The aim of this study was to identify whether there are differences in the practices of transparency in implementation of revenue and municipal public expenditure on electronic means of access to the public, in the linked prefectures to the 13th Regional Inspectorate of External Control (IRCE) the Court of municipalities ( TCM - BA ) of Senhor do Bonfim - Bahia , in the light of Complementary Law n. 131 (2009). Studies have demonstrated the need for research regarding transparency in the public administration in Brazil. The type of research used was a case study, guided by qualitative assessments, characterized by the description of the facts. This procedure was performed with literature and documentary research in their websites. The research covered the period from May 2011 to November 2013, which noted the level of compliance with deadlines established by Law n. 131 (2009). The collection and analysis of data were performed by means of public information, available on the Internet through the portals of transparency of the ten municipalities jurisdictional by IRCE - Senhor do Bonfim, in the period from 1st to November 15th, 2013. As found, highlight the existence of differences between the practices of transparency adopted by municipalities; and that none of the ten municipalities analyzed complies fully with the provisions of Law n. 131 (2009). Therefore, we generated a reflection on the transparency of public revenue and expenditure, presenting opportunities for new research in the area.

AS POLÍTICAS KEYNESIANAS E A GARANTIA DO PLENO EMPREGO: UM ENSAIO TEÓRICO

Once the economy operates at a level of employment below full employment, then comes an internal market structure that responds and eliminates the gap. However, if this offer is higher than the need for labor, the net market return will be above its equilibrium point, in other words, overloading the economic mechanisms that eliminate some excess in the labor market. So, in a scenario of unemployment, the large number of workers available in the market in relation to the number of vacancies promotes a decrease in real wages in the market, once the competition and oversupply of manpower they promote this panorama. The reduction in the real market wage is an event that occurs permanently until it runs out excess labor available. Right now, the job market becomes balanced to achieve full employment in an economy. This article therefore aims to present a theoretical discussion based on contributions Policy Administration Keynesian Policies for ensuring full employment. In this research it was concluded that government intervention is needed to achieve and maintain full employment, as well as demonstrating the potential of economic policies in this context. Thus, it is understood that the study contributes to the theoretical reference on this issue.