Willson Gerigk

Influência da LRF sobre a gestão financeira: espaço de manobra dos municípios paranaenses extremamente pequenos

This article is aimed at evaluating the impact of the Law of Fiscal Responsibility (LRF) on financial freedom of municipal governments. The study focuses on small municipalities of the Parana State with less than 5 thousand inhabitants and considers the local government peculiarities and duties. The theoretical framework includes the organization of the Brazilian public sector, LRF, managerial public administration, municipal administration and municipal financial administration. The research work is descriptive and explanatory as to objectives, bibliographical and documental in respect to procedures, and quantitative in relation to approach. The analysis includes all the Parana State municipalities with less than 5 thousand inhabitants that made available financial information through the Finances of Brazil Database at the General Office of National Treasury (FINBRA). The employed statistical technique is the multiple linear regression analysis. A total of 22 explanatory variables relating to financial aspects and administration style of municipal governments are considered. The main conclusion is that managerial freedom of financial administration of municipal governments has been significantly modified by LRF providing that such freedom became much more dependent upon savings of current receipts.

APROPRIABILIDADE DOS GASTOS COM PESQUISA E DESENVOLVIMENTO EM GRANDES EMPRESAS BRASILEIRAS

O proposito desta pesquisa e abordar a apropriabilidade e o disclosure dos gastos com Pesquisa e Desenvolvimento (P&D) em grandes empresas brasileiras. As empresas analisadas figuram constantemente no relatorio Global Innovation 1000 , estudo da Booz & Company (2008, 2010, 2012) e da Strategy (2014), que estabelece um ranking internacional das mil empresas que mais investem em Pesquisa & Desenvolvimento (P&D). O periodo de analise compreendeu os exercicios de 2010 a 2015, os dados foram obtidos no website da BMF&BOVESPA. Os resultados economicos decorrentes dos projetos envolvendo Pesquisa e Desenvolvimento nao estao, pelos menos junto ao mercado acionario brasileiro, sendo suficientemente divulgados.

O impacto da lei de responsabilidade fiscal sobre a gestão financeira municipal: um estudo com os municípios do Paraná [doi: 10.5329/RECADM.20111001005]

O IMPACTO DA RESUMO Este artigo tem por objetivo mensurar e avaliar os reflexos da Lei de Responsabilidade Fiscal (LRF) sobre o espaco de manobra da gestao financeira dos municipios paranaenses extremamente pequenos e dos pequenos. A pesquisa e caracterizada como descritiva e explicativa quanto aos objetivos; bibliografica e documental quanto aos procedimentos; e quantitativa quanto a abordagem do problema. O universo da pesquisa sao os municipios paranaenses com populacao menores que 5 mil habitantes e os com populacao entre 10 e 20 mil habitantes; a amostra e composta pelos municipios que disponibilizaram informacoes junto a base de dados Financas do Brasil -FINBRA/STN. A tecnica estatistica empregada e a regressao linear multipla. Nas analises de regressao foram usadas 22 variaveis explicativas, envolvendo aspectos financeiros e de gestao dos municipios. Conclui-se que o espaco de manobra da gestao financeira tanto nos municipios paranaenses extremamente pequenos como nos pequenos, nao foi reduzido pela LRF, como era esperado; e que os aspectos que mais contribuem para com o espaco de manobra municipal, nos municipios extremamente pequenos estao associados aos gastos com pessoal, e nos pequenos dizem respeito a diferenca entre as receitas e as despesas correntes. Palavras-chave Financas publicas. Gestao financeira municipal. Administracao municipal. ABSTRACT This article seeks to quantify and assess the repercussions of the Law of Fiscal Responsibility (LRF) on the operating space of the financial management of municipalities of Parana extremely small and small. The research is characterized as descriptive and explanatory as to the objectives, literature and documents about the procedures, and on the quantitative approach to the problem. The research is the municipal districts with population less than 5000 inhabitants and those with population between 10 and 20 000 inhabitants, and the sample consists of the municipalities which have provided information to the database Finance of Brazil - FINBRA/STN. The statistical technique used is multiple linear regression. In the regression analysis were used 22 explanatory variables, including aspects and financial management of municipalities. We conclude that the leeway for financial management in both the extremely small municipalities of Parana and in the small, was not reduced by the LRF, as expected, and that the aspects that contribute most to the leeway with municipal municipalities in extremely small are related to personnel expenses, and small refer to the difference between revenue and current expenditure. Keywords Public finances. Municipal financial management. Municipal administration.

O impacto da lei de responsabilidade fiscal sobre a gestão financeira municipal: um estudo com os municípios do paraná

This article seeks to quantify and assess the repercussions of the Law of Fiscal Responsibility (LRF) on the operating space of the financial management of municipalities of Parana extremely small and small. The research is characterized as descriptive and explanatory as to the objectives, literature and documents about the procedures, and on the quantitative approach to the problem. The research is the municipal districts with population less than 5000 inhabitants and those with population between 10 and 20 000 inhabitants, and the sample consists of the municipalities which have provided information to the database Finance of Brazil - FINBRA/STN. The statistical technique used is multiple linear regression. In the regression analysis were used 22 explanatory variables, including aspects and financial management of municipalities. We conclude that the leeway for financial management in both the extremely small municipalities of Parana and in the small, was not reduced by the LRF, as expected, and that the aspects that contribute most to the leeway with municipal municipalities in extremely small are related to personnel expenses, and small refer to the difference between revenue and current expenditure.

Risk in the municipal public environment: an exploratory study in small districts of southern Brazil

O proposito desta pesquisa e aplicar, junto as administracoes publicas municipais, os classicos conceitos de mensuracao de riscos utilizados no ambiente empresarial, com o objetivo de verificar se a vigencia da Lei de Responsabilidade Fiscal – LRF impactou positivamente sobre as organizacoes publicas municipais e se estas estao menos expostas aos riscos do seu ambiente. A metodologia utilizada quanto aos objetivos foi exploratoria; quanto aos procedimentos empregou-se pesquisa bibliografica e pesquisa documental junto ao banco de dados Financas do Brasil, da Secretaria do Tesouro Nacional (FINBRA); e quanto a abordagem do problema e quantitativa. O universo da pesquisa sao os municipios brasileiros localizados na regiao Sul do Brasil com populacao de ate 10 mil habitantes; e a amostra e composta pelos municipios que disponibilizaram dados a FINBRA no periodo de 1998 a 2008. Os resultados encontrados demonstram que os municipios estudados estao menos expostos aos riscos de seu ambiente apos a vigencia da Lei de Responsabilidade Fiscal – LRF, podendo assim propiciar mais retorno a sociedade na forma de bens e servicos publicos. Palavras-chave: risco, risco no ambiente publico municipal, administracao publica.