Página 1 dos resultados de 1101 itens digitais encontrados em 0.005 segundos

Direito financeiro aplicado ao setor do petróleo; Public finance law applied to petroleum sector

Fernandes, Andressa Guimarães Torquato
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 14/06/2013 PT
Relevância na Pesquisa
46.17%
Busca-se, por meio da presente tese, rever a natureza jurídica atribuída aos royalties do petróleo pela doutrina majoritária no Brasil, que os caracteriza como um preço público devido pelas companhias petrolíferas à União, em contraprestação a um direito de exploração de bem público, do qual este ente político detém a propriedade. Intenta-se demonstrar que se trata, na verdade, de um pagamento realizado em contraprestação à alienação de um bem público (o petróleo) ao particular, o que traz consequências profundas à forma como tais receitas serão classificadas na Lei Orçamentária Anual dos três entes federativos, bem como ao grau de restrição a sua aplicação. Aceita essa posição, os royalties passarão a ser classificados nas Leis Orçamentárias como receitas de capital, fruto da alienação de um bem público, e não mais como uma receita corrente patrimonial, decorrente da exploração de um bem público. Assim, uma vez classificados como receitas de capital, somente poderão ser aplicados em despesas de capital, ou seja, basicamente em investimentos e inversões financeiras, de acordo com o artigo 44 da Lei de Responsabilidade Fiscal, ficando vedada a possibilidade, tal qual tem sido feito, de serem utilizados no custeio da máquina pública...

A elaboração do orçamento na esfera federal; Budget preparation in federal level

Cristóvão, Leonardo da Rocha
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
POR
Relevância na Pesquisa
46.44%
O presente artigo demonstra o desenvolvimento da elaboração da proposta orçamentária na esfera federal e o caminho extremamente normatizado a ser seguido até o produto final, a Lei Orçamentária Anual. É uma pesquisa bibliográfica desenvolvida mediante materiais já tornados públicos em relação ao tema em estudo e, também, tem como base a pesquisa documental que é utilizada no sentido de organizar informações que se encontram dispersas. Assim, é apresentado um breve histórico da evolução do orçamento no Brasil segundo as suas Constituições Federais. A seguir, são apresentados os principais instrumentos da elaboração orçamentária no país: o Plano Plurianual, a Lei de Diretrizes Orçamentárias e a Lei Orçamentária Anual. Nessa apresentação, as diversas legislações que regulam o processo são relacionadas ao tema proposto. É uma tentativa de oferecer uma visão ampla, mas concisa, do complexo processo orçamentário.; This article presents the development of a drafting, regarding a budget proposal, in federal level, and a highly standardized path that should be followed in order to achieve a final result: the annual budget law. This article is based on a theoretical framework and public material, related to theme of this research. It also encompasses a documental research which is used to organize information that has been scattered. Thus...

The Art and Science of Managing a University Library Budget

Rauf, Tahir
Fonte: Universidade de Rochester Publicador: Universidade de Rochester
Tipo: Artigo de Revista Científica Formato: Number of Pages:5
ENG
Relevância na Pesquisa
46.12%
This article first appeared on the UniversityBusiness.com website on Sept. 23, 2011. Rauf is chief financial officer of the River Campus Libraries at the University of Rochester (N.Y.).; The economic model theory addresses a fundamental question of how scarce resources should be deployed to generate maximum benefits. An economic model includes forecasting, planning, allocating resources, predicting growth, and evaluating risks. The academic library is no exception to an economic model because there is a strong relationship between an academic library and its economic efficiency in budget performance, particularly during economically distressed times. The library operation requires a fresh look at its activities similarly to profitmaking firms. Otherwise, widespread dissatisfaction may arise if budgets are ubiquitous and non-pervasive.

Reducing the Transaction Costs of Development Assistance : Ghana’s Multi-Donor Budget Support (MDBS) Experience from 2003 to 2007

Cavalcanti, Carlos
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
46.48%
This paper examines whether the structure of the Multi-Donor Budget Support (MDBS) in Ghana evolved over time to minimize transaction costs commonly found in accessing and delivering development assistance in multi-donor settings. While the MDBS was expected to reduce the transaction costs involved in dealing with multiple development agencies, it created three additional sources of transaction costs: coordination failures, the costs of collective action, and measurement costs. The answer that emerges from this paper is that the structure of the MDBS evolved to mitigate these transaction costs. The problems associated with coordination was addressed by delegating the policy dialogue to sector-specific groups aimed at reaching agreements over a narrower set of issues and amongst a smaller group of participants. Also, the MDBS reduced the cost of collective action by devising rules that allowed all the participating agencies to have a role in the decision-making process, and, in doing so, encouraged these agencies to increase the share of their contribution coming through the MDBS...

Republic of Sierra Leone Public Expenditure and Financial Accountability : Performance Assessment Report 2010, Sub-National Governments (Local Councils)

Mulit Donor Budget Support Partners
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
46.62%
This Public Financial Management (PFM) Performance Assessment Report is based on the Public Expenditure and Financial Accountability (PEFA) PFM Performance Measurement Framework, Sub National Level, which includes a performance rating on 32 indicators covering the entire PFM cycle in Local Government, as in Sierra Leone, and assesses impact on budget goals. This assessment is intended to provide a comprehensive, integrated and candid assessment of Sierra Leone s PFM at the local council level, and to make recommendations for improving the local council PFM framework, institutional performance and capacity building.

Government of Republic of South Sudan Public Finance Management Assessment : Unity State

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
36.72%
The purpose of the public finance management assessment of South Sudan s Unity State is to assess the Public Finance Management (PFM) system performance of the state government using the Public Expenditure and Financial Accountability (PEFA) framework. The execution of the assessment was limited due to prevailing security issues in the state at the time of the assessment. The assessment team after analysis of the information available to them arrived at the following observations: 1) the budget is prepared with due regard to state government policy, which is consistent with the Government of the Republic of South Sudan (GRSS) framework; 2) an electronic payroll system was established during 2010; 3) an integrated financial management information system has been established; 4) legislative oversight has been strengthened, and 5) government-donor interaction has been strengthened. However, the assessment team also deduced that certain challenges are also to be addressed: i) meaningful budget performance reports are still not being produced...

Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.59%
Nepal embarked on a process of decentralization, first through the 1999 Local Self Governance Act, which introduced major policy reforms to devolve decision-making power to local bodies, and later through its 2007 interim constitution, which abol¬ished a feudal state structure and established a federal system of governance that prioritized local government. These reforms presented an important opportunity to not only improve efficiency but also engage citizens at the subnational level. However, they have not yet translated into a more efficient use of budget resources at the subnational level or enhanced citizen under¬standing of budget processes. It was in this context that the Budget Transparency Initiative (BTI) piloted an innovative approach in 2011 to simplify, analyze, and disclose budgets at the subnational level and to build awareness and capacity among government officials and citizens that could promote a public dialogue around public expenditures through social accountability approaches. In this context...

Rwanda : Technical Assessment on a Proposed Credit

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.62%
The Public Financial Management (PFM) Sector Strategic Plan (SSP) identifies key challenges and proposes solutions in each program that are translated into a foundation for defining sector priorities and outcomes through FY2017-18. Improving coherence between national strategies, the Medium Term Expenditure Framework (MTEF), and the annual budget process has been identified as an area for improvement under the first program, on economic planning and budgeting. In the second program, on resource mobilization, key challenges are inadequate resource mobilization, resulting in aid dependency at the national level and lack of discretionary revenues at the subnational level. Across the PFM sector, particularly under program 7, on PFM sector and coordination, capacity and skill shortages are identified as key bottlenecks. Capacity and skill shortages are more pronounced at the subnational level, especially on core PFM areas such as accounting, auditing, budgeting, and reporting. NISR made significant progress in the quality...

Comprehensive Public Expenditure Review 2013 : Eye on Budget - Spending for Results; Kenya - Toleo lililorahisishwa uchunguzi wa matumizi ya pesa za umma : tathmini ya bajeti - matumizi yenye matokeo bora

Ministry of Devolution and Planning
Fonte: Government of Kenya, Nairobi Publicador: Government of Kenya, Nairobi
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.58%
This public expenditure review (PER) provides an assessment of the extent to which expenditure addresses national priorities in an effort to strengthen the link between government policies, planning, and budgeting. This report is prepared to provide a critical assessment of public spending, challenges, weaknesses, and successes in the past three years (2009 to 2012). The report subsequently informs current and future expenditure through policies that influence budget decisions. It links public expenditure to performance of key sectors in the economy for the three year period; while giving policy and performance outlook focusing on the implementation of the constitution of Kenya 2010 in general and devolution in particular. This report gives an outline on sector performance of programs and reviews expenditures for the period. It provides recommendations to improve implementation of the budget in terms of efficiency, effectiveness, timeliness, and target for better service delivery. This report accentuates the institutional reforms underpinned in the constitution of Kenya 2010 and explores the opportunities to catalyze Kenya's growth as envisaged in the economic blue print...

Brazil - Toward a More Inclusive and Effective Participatory Budget in Porto Alegre : Volume 1. Main report

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: City Development Strategy (CDS); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.36%
This report is about effective participatory budgeting in Porto Alegre. The process was initiated during the early years of re-democratization and decentralization in Brazil, following the end of the military dictatorship in 1985. The 1988 constitution initiated a process of decentralization and tax reforms that created the fiscal space for municipalities to make more significant public investment decisions. A plethora of participatory governance institutions have since proliferated in Brazil, most importantly, municipal policy councils and participatory budgeting bodies. The Participatory Budget (OP) was formally introduced in Porto Alegre under the leadership of the Workers' Party in coalition with pro-democracy social movements. Although initially fraught with difficulties due to fiscal constraints, the OP in Porto Alegre became gradually more systematic over time. Today, the OP has a complex methodology for organizing participation in a city of over 1.4 million inhabitants, as well as for prioritizing public investments based on three main criteria: unmet basic needs...

Brazil - Toward a More Inclusive and Effective Participatory Budget in Porto Alegre : Volume 2. Annexes

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: City Development Strategy (CDS); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.36%
This report is about effective participatory budgeting in Porto Alegre. The process was initiated during the early years of re-democratization and decentralization in Brazil, following the end of the military dictatorship in 1985. The 1988 constitution initiated a process of decentralization and tax reforms that created the fiscal space for municipalities to make more significant public investment decisions. A plethora of participatory governance institutions have since proliferated in Brazil, most importantly, municipal policy councils and participatory budgeting bodies. The Participatory Budget (OP) was formally introduced in Porto Alegre under the leadership of the Workers' Party in coalition with pro-democracy social movements. Although initially fraught with difficulties due to fiscal constraints, the OP in Porto Alegre became gradually more systematic over time. Today, the OP has a complex methodology for organizing participation in a city of over 1.4 million inhabitants, as well as for prioritizing public investments based on three main criteria: unmet basic needs...

Georgia : Public Expenditure and Financial Accountability Assessment 2012

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
36.72%
Georgia has advanced significantly its budgetary and financial managements systems since the previous PEFA assessment Report of 2008. The basic set of systems has been put in place for strategic budget planning, budget formulation and execution. The integrated public financial management system is being implemented and according to the Ministry of Finance (MoF), several key modules are already in place. These include treasury operations, spending institutions, budget preparation, payroll and external and internal debt management modules introduced by the MoF financial analytical service in January 2012. The full launch of the system is expected by the end of 2013. The introduction of international good practice in the budget cycle of the Government is well advanced, including robust systems for budget preparation, adequate chart of accounts, reliable execution (including accounting and reporting,) and sufficient controls. Important progress has been achieved on the front of program-based budgeting, furthering the Government's objective of greater results-focus in fiscal planning. The concept of program-based budgeting was adopted in the 2009 budget code...

West Bank and Gaza : Public Expenditure and Financial Accountability

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Financial Sector Assessment Program (FSAP); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.74%
The purpose of the Public Expenditure and Financial Accountability (PEFA) assessment is to review the performance of the Palestinian Authority's (PA's) Public Financial Management (PFM) framework. The assessment examines progress since an informal PEFA assessment in 2007 and provides a baseline for supporting the PA in refining, where necessary, the current PFM reform strategy. The assessment has been undertaken following the PEFA performance measurement framework methodology as revised in January 2011. The assessment builds on previous reports by the World Bank and the International Monetary Fund (IMF) on various aspects of the PA's PFM system. The assessment is based on publicly available documents and supplementary information provided by the PA and other stakeholders. These include annual budget documents, annual fiscal outturn reports, and specific reports produced by various stakeholders. The scope of the assessment includes the Public Financial Management of the central government, the subnational government (municipalities and community villages)...

Brazil : Toward a More Inclusive and Effective Participatory Budget in Porto Alegre, Volume 1. Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: City Development Strategy (CDS); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.36%
This report is about effective participatory budgeting in Porto Alegre. The process was initiated during the early years of re-democratization and decentralization in Brazil, following the end of the military dictatorship in 1985. The 1988 constitution initiated a process of decentralization and tax reforms that created the fiscal space for municipalities to make more significant public investment decisions. A plethora of participatory governance institutions have since proliferated in Brazil, most importantly, municipal policy councils and participatory budgeting bodies. The Participatory Budget (OP) was formally introduced in Porto Alegre under the leadership of the Workers' Party in coalition with pro-democracy social movements. Although initially fraught with difficulties due to fiscal constraints, the OP in Porto Alegre became gradually more systematic over time. Today, the OP has a complex methodology for organizing participation in a city of over 1.4 million inhabitants, as well as for prioritizing public investments based on three main criteria: unmet basic needs...

Brazil : Toward a More Inclusive and Effective Participatory Budget in Porto Alegre, Volume 2. Annexes

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: City Development Strategy (CDS); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.36%
This report is about effective participatory budgeting in Porto Alegre. The process was initiated during the early years of re-democratization and decentralization in Brazil, following the end of the military dictatorship in 1985. The 1988 constitution initiated a process of decentralization and tax reforms that created the fiscal space for municipalities to make more significant public investment decisions. A plethora of participatory governance institutions have since proliferated in Brazil, most importantly, municipal policy councils and participatory budgeting bodies. The Participatory Budget (OP) was formally introduced in Porto Alegre under the leadership of the Workers' Party in coalition with pro-democracy social movements. Although initially fraught with difficulties due to fiscal constraints, the OP in Porto Alegre became gradually more systematic over time. Today, the OP has a complex methodology for organizing participation in a city of over 1.4 million inhabitants, as well as for prioritizing public investments based on three main criteria: unmet basic needs...

The Gambia - Poverty Reduction Strategy Paper Annual Progress Report and Joint IDA-IMF Staff Advisory Note

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Urban Study
ENGLISH
Relevância na Pesquisa
46.55%
The Gambian authorities completed the 2007 poverty reduction strategy paper (PRSP) annual progress report (APR) in October 2008. This is the first APR for the country's second PRSP, which covers the years 2007 to 2011.' The overall strategic priorities of the PRSP are: (i) macroeconomic stability and effective public resource management; (ii) promotion of pro-poor growth and employment through private sector development; (iii) improved basic social services; (iv) strengthened local communities and civil society organizations (CSOs); and (v) mainstreamed multisectoral programs on gender, environment, nutrition, and population. The PRSP incorporates programs focused on the Millennium Development Goals (MDGs). The APR is complemented by a 2008 report on progress towards the MDGs and a report which analyzes poverty related public expenditures in 2007. The APR analyzes key elements of the PRSP implementation, including macroeconomic performance, public sector reform, real sector performance such as agriculture and tourism...

Bosnia and Herzegovina : A Fiduciary Update on Public Financial Management

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Sector Study; Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.73%
Bosnia and Herzegovina (BH) hopes to successfully conclude the Stabilization and Association Agreement (SAA) with the European Union (EU) by the end of 2006, upgrading BH as a potential candidate for EU membership. Entry into the EU will increasingly shape the future reform program of BH in several areas, including public financial management. Strategic planning has improved, and ownership is more evident. A key development was the country-wide Poverty Reduction Strategy Paper (PRSP), known as the Medium Term Development Strategy (MTDS), which was prepared jointly by the three governments. These efforts have helped to familiarize the governments with policy-based frameworks in a multiannual context, yet the link between policy and budget is still very weak. Externally financed technical assistance has helped to ameliorate the lack of capacity within the finance ministries. It is too early to say whether the medium-term expenditure framework (MTEF) will be sustained without continuing external support although there are indications that it is becoming the starting point for the preparation of annual budget rather than remaining as a standalone document. The overall financial management risk to Bank development policy lending (DPL) funds is moderate. Ample safeguards exist in the central bank to record and track foreign currency funds received under the Bank's DPL program. However...

Indonesia : Budget Reform Strategy Priorities

Allen, R.; Eckardt, S.; Jacobs, D.; Kristensen, J.; Lienert, I.; Schiavo-Campo, S.
Fonte: International Monetory Fund and the World Bank, Washington, DC Publicador: International Monetory Fund and the World Bank, Washington, DC
Tipo: Economic & Sector Work :: Other Public Sector Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.69%
This report is designed to assist the authorities develop an overall road map for reforming budget preparation. A specific focus is on the steps to be taken to introduce a medium-term framework for the central government's budget and a performance-based budget. These reforms require important preconditions to be in place, and a substantial change in the culture, incentives and behavior of the public service, and are likely to take several years to complete. Successive Indonesian governments have embarked on various reforms in the budget and public financial management system. New laws for governing budget and planning processes were adopted during 2003-04, which are gradually being implemented. The national development planning agency (BAPPENAS) and spending ministries have developed strategic government and ministerial plans that provide a basis for elaborating the framework for performance measurement and evaluation. Reforms are thus starting from a secure base and can also take advantage of the improved and stable macroeconomic and fiscal conditions...

Efectos de la asignación, ejecución y variación del presupuesto en el Instituto Nacional de Medicina Legal y Ciencias Forenses, durante el periodo comprendido entre los años 2008 - 2012; Effects of the assignment, and changes in budget implementation in National Institute of Legal Medicine and Forensic Science during the period between the years 2008 - 2012

Cárdenas Beltrán, Jairo Alonso; Agudelo Padilla, Flor Alba; Salazar, Jair
Fonte: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Finanzas y Administración Pública Publicador: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Finanzas y Administración Pública
Tipo: bachelorThesis; Trabajo de grado Formato: pdf; pdf
SPA
Relevância na Pesquisa
46.33%
El presupuesto público Colombiano es una herramienta primordial para el direccionamiento en la distribución de los recursos públicos y con ello influir en la redistribución del ingreso y los gastos, con el fin de lograr reducir la pobreza y llegar a lograr hacer más competitiva una región y lograr metas de desarrollo y la continuación de las infraestructura en la nación y en cada uno de los gobiernos, en el marco de unas fuentes de financiación y una equidad tributaria. Para Colombia el presupuesto público es el medio idóneo, mediante el cual cada una de las entidades que conforman el estado colombiano y que requieren obtener los recursos del estado están en la obligación de cumplir con todos y cada uno de los requisitos que el estado ha impuesto en el Estatuto Orgánico del Presupuesto y estandariza cada año en la Ley anual del presupuesto, con el fin de adquirir ser más eficiente en el desarrollo económico del país y a nivel internacional lograr ser una economía de alto nivel llamativa. Así en Colombia, el presupuesto público está sustentado en unos principios como son: planeación, Anualidad, universalidad, unidad de caja, programación integral, especialización, inembargabilidad, coherencia macroeconómica...

Analysis of the elaboration process of the annual budget law proposal in a federal higer education public institution; Análise do processo de elaboração da proposta de Lei Orçamentária Anual em uma instituição pública federal de ensino superior

Milioni, Karoline Cristina; Universidade Federal do Rio Grande do Sul - UFRGS; Behr, Ariel; Universidade Federal do Rio Grande do Sul - UFRGS; Goularte, Jeferson Luís Lopes; Universidade Federal do Pampa - UNIPAMPA
Fonte: Universidade Federal de Santa Catarina Publicador: Universidade Federal de Santa Catarina
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 15/12/2015 POR
Relevância na Pesquisa
46.6%
This paper describes the elaboration process of the Annual Budget Law Proposal in a Federal Higher Education Institution (FHEI) and the internal procedures adopted from the budget ceiling established by the Ministry of Education. It is a descriptive and analytical research based on a qualitative approach. Thus, the study presents the main instruments which guide the budgetary process in the FHEI at issue: the Multi-annual Plan, the Budget Guidelines Law and the Annual Budget Law. Next, the paper shows the Budget Cycle from the budget formulation to the budget control. The main contributions of this research are the disclosure of a budget management style in an FHEI and the working methods adopted for the elaboration of the Annual Budget Law Proposal which aim to fulfill the legal demands and the internal needs.; http://dx.doi.org/10.5007/1983-4535.2015v8n4p164O presente artigo descreve o processo de elaboração da Proposta de Lei Orçamentária Anual em uma Instituição Pública Federal de Ensino Superior (IFES) e os procedimentos internos que são adotados a partir das determinações do Ministério da Educação. É uma pesquisa descritiva e analítica que, para a consecução dos seus objetivos, conta com uma abordagem qualitativa na análise dos dados coletados. Assim...