Valmor Slomski

Estudo dos fatores condicionantes do índice de desenvolvimento humano nos municípios do estado do Paraná: instrumento de controladoria para a tomada de decisões na gestão governamental

This article presents a mathematical model for determining the future valueof local HDI of municipalities in the state of Parana, Brazil, based on current accounting data and other variables. The theoretical framework considers externalities and public assets, analyzing the reasons why public investments are necessary, as well as how the HDI is calculated. This explanatory research uses regression analysis with multiple regressions of 87 independent variables, 10 of them non-accounting and 77 accounting variables. The tests showed that local HDI has relation with past local HDI variables, distance to the state capital, altitude, level of rural population, tax revenue, expenses with civil service personnel, public health and sanitation expenditure, investments and expenses with commerce and industry.

Índice de governança eletrônica dos estados Brasileiros (2009): no âmbito do poder executivo

This research aims to propose an index to measure and monitor the development of electronic governance in Brazilian States and the Federal District, specifically within the executive branch. Bibliographic research was used to construct the theoretical platform and identify electronic governance practice. The IGEB (Electronic Governance Index of Brazilian States) was proposed in view of subgroups of equally weighted practices and validated through structural equation modeling. Research data were collected from the websites of the States and the Federal District between February 18th and 28th 2009. The IGEB permitted verifying the percentage of practice the States and the Federal District had already put in practice, highlighting Sao Paulo with 71.40% of the suggested practices, and Mato Grosso do Sul with only 37.31%. It is concluded that, in general, the most developed states rank best, that is, they have implamented the highest number of electronic governance practices.

Study of the 2013 Electronic Governance Practices: Controllership Instrument for Decision-Making in the Management of the Brazilian States

The general objective of this work is to identify a set of electronic governance practices for the executive power of the Brazilian States and Federal District, to measure and relate them to the economic and social development of the respective States and Federal District. In order to achieve this objective, the authors first used bibliographic research to build the theoretical platform about electronic governance and controllership in public management and the identification of electronic governance practices; next, a measurement and monitoring index of the development of electronic governance – 2013 is proposed. The Pearson correlation test was performed in order to verify the correlation between electronic governance and economic and social development indexes – GDP AND GDP per capita – and HDI and Gini, respectively. Lastly, the 2009 electronic governance index was used for comparison purposes. By comparing the results of the correlation and the percentage of the implemented practices, it was then concluded that the States with the highest GDP, the highest HDI and the lowest Gini are those which have the highest number of implemented electronic governance practices.

Statement of the economic result as a performance evaluation tool in the direct administration of government entities

Este artigo tem como objetivo demonstrar o resultado economico produzido pela administracao publica direta. Inicialmente conceitua-se a administracao publica, discute-se sobre o processo de mensuracao e sobre a demonstracao do resultado economico, como ferramenta que contribui para atenuar a assimetria de informacao entre o Estado e a sociedade, considerando as dificuldades que a segunda tem em entender a linguagem contabil das prestacoes de contas governamentais . Em seguida, aplica-se a referida demonstracao na Secretaria de Saude do Municipio de Biguacu (SC), a qual apresenta ganho economico para a sociedade local, evidenciando por meio da receita economica, o real valor do servico publico e do servidor publico, potencializa-a com sua aplicacao como instrumento de avaliacao de desempenho capaz de contribuir para o processo decisorio dos usuarios internos e externos da administracao publica. Palavras-chave: administracao publica, contas publicas, avaliacao de desempenho.