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Fatores determinantes da transparência do ciclo orçamentário estendido: evidências nos estados brasileiros; The causes of transparency of the budget cycle: evidences from Brazilian states.

Zuccolotto, Robson
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 24/11/2014 PT
Relevância na Pesquisa
36.86%
A representação é uma forma de participação política que pode ativar uma variedade de formas de controle e de supervisão por parte dos cidadãos. Em vez de um esquema de delegação, a representação é um processo político que conecta sociedade e instituições. Na democracia representativa o povo soberano delega poder ao representante, mas tem também o poder negativo de destituí-lo. Para que esse poder negativo possa ser exercido o governante deve prestar contas ao povo, o qual, após debate público, reconduzirá ou não o governante ao poder. Para que essa responsabilização ocorra, é fundamental a existência da transparência. Em federações descentralizadas, a transparência não depende apenas das ações do governo central, visto que os entes subnacionais ganham autonomia política, administrativa e financeira e, por isso, a descentralização é vista como uma segunda condição essencial para a consolidação da democracia. No Brasil, a regulação dos conteúdos informacionais das peças que compõem o ciclo orçamentário tem sido definido por legislações provenientes do ente central, o que, em tese, levaria a uma transparência orçamentária parecida entre os entes subnacionais brasileiros. No entanto...

Transparency of the municipal public management: a study from the homepages of the large Brazilian municipalities

Cruz,Cláudia Ferreira; Ferreira,Aracéli Cristina de Sousa; Silva,Lino Martins da; Macedo,Marcelo Álvaro da Silva
Fonte: Fundação Getulio Vargas Publicador: Fundação Getulio Vargas
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/02/2012 EN
Relevância na Pesquisa
36.84%
This study attempts to check the transparency level of information in public administration published in the homepages of 96 municipalities included among the 100 most populous in Brazil and what characteristics and socioeconomic indicators of the municipalities can contribute to explain the level of transparency observed. The level of transparency in public administration was established from a research model called Transparency Index Municipal Public Management (ITGP-M) constructed based on international codes of good governance and transparency, the Brazilian legislation and the experiences of previous studies of similar nature conducted in Brazil and abroad. The empirical evidence point to low levels of transparency, incompatible with the level of socioeconomic development of municipalities. Moreover, we can conclude that, overall, there is an association between the socioeconomic conditions of the municipalities and the levels of transparency in the disclosure of information about public administration observed in sites of large municipalities as in this study.

The Causes of Fiscal Transparency: Evidence in the Brazilian States

Zuccolotto,Robson; Teixeira,Marco Antonio Carvalho
Fonte: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Publicador: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2014 EN
Relevância na Pesquisa
36.86%
The transparency of governments to their citizens is seen as a necessary factor in democratic accountability and, consequently, in the consolidation of democracy. Although the importance of transparency in government is often highlighted, its causes are still unknown, especially in the Brazilian context. Following the trend of international empirical research, this exploratory study investigates the relationships between three sets of variables (current and past fiscal variables, socioeconomic variables and political variables) and fiscal transparency in the Brazilian subnational context. To identify the relationship between fiscal, socioeconomic and political variables and fiscal transparency, the multiple linear regression technique was used. Prior to conducting the regression using the method of ordinary least squares, factor analysis was used, aiming to group the fiscal and socioeconomic variables into factors not only to reduce their quantity but also to eliminate their multicollinearity problems. Political variables, due to their qualitative nature, remained in their original form. The factor analysis sorted the variables into two groups: fiscal and socioeconomic factors. Because multiple regression allows only for the evaluation of the relationship between the parties included in the sample and the reference party...

Transparency in Distributed File Systems

Floyd, Richard Allen
Fonte: University of Rochester. Computer Science Department. Publicador: University of Rochester. Computer Science Department.
Tipo: Relatório
ENG
Relevância na Pesquisa
36.81%
Ph.D. Thesis, Computer Science Dept., U. Rochester; Prof. Carla Schlatter Ellis, thesis advisor; simultaneously published in the Technical Report series.; The last few years have seen an explosion in the research and development of distributed file systems. Existing systems provide a limited degree of network transparency, with researchers generally arguing that full network transparency is unachievable. Attempts to understand and address these arguments have been limited by a lack of understanding of the range of possible solutions to transparency issues and a lack of knowledge of the ways in which file systems are used. We address these problems by: 1) designing and implementing a prototype of a highly transparent distributed file system; 2) collecting and analyzing data on file and directory reference patterns; and 3) using these data to analyze the effectiveness of our design. Our distributed file system, Roe, supports a substantially higher degree of transparency than earlier distributed file systems and is able to do this in a heterogeneous environment. Roe appears to users to be a single, globally accessible file system providing highly available, consistent files. It provides a coherent framework for uniting techniques in the areas of naming...

Transparency, Trade Costs, and Regional Integration in the Asia Pacific

Helble, Matthias; Shepherd, Ben; Wilson, John S.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
36.84%
The authors show in this paper that increasing the transparency of the trading environment can be an important complement to traditional liberalization of tariff and non-tariff barriers. Our definition of transparency is grounded in a transaction cost analysis. The authors focus on two dimensions of transparency: predictability (reducing the cost of uncertainty) and simplification (reducing information costs). Using the Asia Pacific Economic Cooperation (APEC) member economies as a case study, the authors construct indices of importer and exporter transparency for the region from a wide range of sources. Our results from a gravity model suggest that improving trade-related transparency in APEC could hold significant benefits by raising intra-APEC trade by proximately USD 148 billion or 7.5 pecent of baseline trade in the region.

Government Procurement : Market Access, Transparency, and Multilateral Trade Rules

Evenett, Simon J.; Hoekman, Bernard M.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
36.81%
The authors examine the effects on national welfare and market access of two public procurement practices-discrimination against foreign suppliers of goods and services and nontransparency of the procedures used to allocate government contracts to firms. Both types of policies have become prominent in international trade negotiations, including the Doha Round of the World Trade Organization (WTO) trade talks. Traditionally, the focus of international trade agreements has been on market access. However, many developing countries have opposed the launch of negotiations to extend the principle of nondiscrimination to procurement. As a result, the current focus in the Doha Round is on an effort to launch discussions on agreeing to principles of transparency in procurement. While transparency will not constrain the ability of governments to discriminate in favor of domestic firms, it could nonetheless improve market access by reducing corruption. The authors assess and compare the impact of eliminating discrimination and fostering greater domestic competition in procurement markets and enhancing transparency in state contracting. Their analysis concludes that greater domestic competition on procurement markets and greater transparency will improve economic welfare. But there is no clear-cut effect on market access of ending discrimination or improving transparency. This mismatch between market access and welfare effects may account for the slower progress in negotiating procurement disciplines in trade agreements than for traditional border measures such as tariffs...

Toward Transparency : New Approaches and Their Application to Financial Markets

Vishwanath, Tara; Kaufmann, Daniel
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Artigo de Revista Científica
EN_US
Relevância na Pesquisa
36.86%
The Asian financial crisis in the late 1990s not only highlighted the welfare consequences of transparency in the financial sector but also linked this relatively narrow problem to the broader context of transparency in governance. It has been observed that objections to transparency, often on flimsy pretexts, are common even in industrialized countries. This article argues that transparency is indispensable to the financial sector and describes its desirable characteristics: access, timeliness, relevance, and quality. The authors emphasize the need to weigh the costs and benefits of a more transparent regulatory policy, and they explore the connection between information imperfections, macroeconomic policy, and questions of risk. The article argues for developing institutional infrastructure, standards, and accounting practices that promote transparency, implementing incentives for disclosure and establishing regulations to minimize the perverse incentives generated by safety net arrangements, such as deposit insurance. Because institutional development is gradual...

Transparency of State Owned Enterprises in Vietnam : Current Status and Ideas for Reform

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
36.86%
Information disclosure by State Owned Enterprises (SOEs) is part of a broader agenda to promote greater public sector transparency in Vietnam. Recent studies by the World Bank and others have shown that despite progress, compliance with legal requirements for transparency remains a challenge across a wide range of public sector governance areas in Vietnam. However, the marginal benefit to increased transparency is very significant. Timely availability of credible economic data, and better communication of policy changes, can help reduce market uncertainty and perceptions of risk. Transparency of SOEs is particularly important given their large presence in Vietnam s economy. In a survey conducted in 2011 for the Vietnam Development Report (2012) entitled Market Economy for a Middle Income Vietnam , improving transparency was cited by respondents as the top reform solution for SOEs in Vietnam together with accelerating equalization. Prime Minister s Decision 929 (2012), which sets out an overall plan to restructure General Corporations and State Economic Groups...

Multi-Donor Trust Fund for the Extractive Industries Transparency Initiative

Independent Evaluation Group
Fonte: Washington, DC: World Bank Group Publicador: Washington, DC: World Bank Group
EN_US
Relevância na Pesquisa
36.86%
The main finding of this review is that the Multi-Donor Trust Fund-Extractive Industries Transparency Initiative (MDTF-EITI) program is in the process of achieving its objective of increasing transparency of revenues in resource-dependent countries. Given the resilience and pervasiveness of the resource curse, the achievement of this narrowly defined objective in a few critical countries is a notable accomplishment that has created the momentum needed to attract a growing number of countries, donors, enterprises and Civil Society Organizations (CSOs) a testimony of their hope that, in spite of the uncertainty and risks, the benefits will be forthcoming in due course. The findings of the present review suggest that to ensure that tangible benefits in terms of improved revenue management and accountability can be achieved, the program needs to satisfactorily address the emerging doubts about the adequacy of the program in the absence of complementary measures, tackle issues with the scope and quality of the EITI reports...

Effects of climate variability on transparency and thermal structure in subtropical, monomictic Lake Annie, Florida

Gaiser, Evelyn E.; Deyrup, Nancy D.; Bachmann, Roger W.; Battoe, Larry E.; Swain, Hilary M.
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica
Relevância na Pesquisa
36.84%
Lake Annie is a small (37 ha), relatively deep (21 m) sinkhole lake on the Lake Wales Ridge (LWR) of central Florida with a long history of study, including monthly limnological monitoring since June, 1983. The record shows high variability in Secchi disc transparency, which ranged from < 1 to 15 m with a trend toward decreasing values over the latter decade of record. We examined available regional meteorological, groundwater and limnological data to determine the drivers and thermal consequences of variability in water transparency. While total nutrient concentrations and chlorophyll-a were highest during years of low transparency, stepwise regression showed that none of these had a signifi cant effect on transparency after water color was taken into account. Repeated years of high precipitation between 1993–2005 caused an increase in water table height, increasing the transport of dissolved substances from the vegetated watershed into the lake. Groundwater stage explained 73 % of the interannual variability in water transparency. Transparency, in turn, explained 85 % of the interannual variability in the heat budget for the lake, which ranged from 1.8 × 108 to 4.1 × 108 Joules m–2 yr–1, encompassing the range reported across Florida lakes. While surface water temperature was not affected by transparency...

Effects of climate variability on transparency and thermal structure in subtropical, monomictic Lake Annie, Florida

Gaiser, Evelyn E.; Deyrup, Nancy D.; Bachmann, Roger W.; Battoe, Larry E.; Swain, Hilary M.
Fonte: SelectedWorks Publicador: SelectedWorks
Tipo: Artigo de Revista Científica
Relevância na Pesquisa
36.84%
Lake Annie is a small (37 ha), relatively deep (21 m) sinkhole lake on the Lake Wales Ridge (LWR) of central Florida with a long history of study, including monthly limnological monitoring since June, 1983. The record shows high variability in Secchi disc transparency, which ranged from < 1 to 15 m with a trend toward decreasing values over the latter decade of record. We examined available regional meteorological, groundwater and limnological data to determine the drivers and thermal consequences of variability in water transparency. While total nutrient concentrations and chlorophyll-a were highest during years of low transparency, stepwise regression showed that none of these had a signifi cant effect on transparency after water color was taken into account. Repeated years of high precipitation between 1993–2005 caused an increase in water table height, increasing the transport of dissolved substances from the vegetated watershed into the lake. Groundwater stage explained 73 % of the interannual variability in water transparency. Transparency, in turn, explained 85 % of the interannual variability in the heat budget for the lake, which ranged from 1.8 × 108 to 4.1 × 108 Joules m–2 yr–1, encompassing the range reported across Florida lakes. While surface water temperature was not affected by transparency...

Media transparency in China : a critique of the party-state rhetoric and market discourses.

Xie, Baohui
Fonte: Universidade de Adelaide Publicador: Universidade de Adelaide
Tipo: Tese de Doutorado
Publicado em //2012
Relevância na Pesquisa
36.86%
The arguments and analysis of this thesis surround the issue of the illusion of media transparency in China. It argues that the gap between the official transparency rhetoric and the censor-ship reality has demonstrated the discrepancy between what the Party is and what it claims itself to be. Media transparency, which is proclaimed to be something that should be aimed at by the Chinese government and the media, and which includes but goes beyond the issue of press freedom, is defined as a multi-faceted concept, but has been undermined by the consensus reached between the Party-state and the media on political and market control. Subsequently, the subjectivity of the disenfranchised groups has been diminished in the public sphere, their image distorted, and their voices muzzled. The thesis aims to show that the logic of political control and market has been suppressing the voices of the broad masses of people in China. This thesis argues this suppression is rooted in the disjuncture of political representation of both the party-state and the media. Hence, this thesis proposes that explanation for the transparency illusion can be drawn from Wang Hui’s daibiaoxing duanlie [disjuncture of representation] argument, showing how this disjuncture has resulted in the irrelevance of the reform and boom of the media to the expansion of public sphere. To substantiate this point...

Contextualización de la transparencia en la integración de los elementos de la comunicación empresarial y aplicaciones empíricas de la transparencia social; Contextualization of transparency within the integration of the elements of business communication and empirical aplications of social transparency

Baraibar Diez, Elisa Pilar
Fonte: Universidade de Cantabria Publicador: Universidade de Cantabria
Tipo: Tese de Doutorado
SPA
Relevância na Pesquisa
36.84%
RESUMEN: La investigación de la transparencia está justificada por su impacto en uno de los temas más debatidos en la economía: la información asimétrica, origen de los costes de transacción y tema clave en la teoría de la agencia. En esta Tesis Doctoral se realiza en primer lugar una revisión teórica del concepto de transparencia así como su relación con los conceptos de rendición de cuentas, divulgación y presentación de informes. En segundo lugar, se contextualiza la transparencia en relación a los elementos básicos de la comunicación: emisor, receptor, canal, código y mensaje. Finalmente, y considerando que la Tesis Doctoral se realiza como compendio de artículos previamente publicados, se presentan diversas aplicaciones empíricas de la transparencia acotada al ámbito social, que recogen la importancia que tiene la transparencia en relación a la creación de reputación, tanto en el contexto empresarial como en el universitario, y a la creación de valor.; ABSTRACT: The investigation of transparency is theoretically justified by its impact on one of the most debated topics in economics: asymmetric information, source of transaction costs and key issue in agency theory. In this Doctoral Thesis, a theoretical review of the concept of transparency and its relationship with the concepts of accountability...

The provision of relocation transparency through a formalised naming system in a distributed mobile object system

Falkner, Katrina Elizabeth
Fonte: Universidade de Adelaide Publicador: Universidade de Adelaide
Tipo: Tese de Doutorado Formato: 1661143 bytes; 223923 bytes; application/pdf; application/pdf
Publicado em //2000 EN
Relevância na Pesquisa
36.86%
Mobility in distributed object systems is useful as it can provide such properties as load balancing, code to data movement, fault tolerance, migration to stable storage, and autonomous semantics. In a widely distributed system, these properties are important as they can help alleviate latency issues and increase performance within the system. Additionally, they provid more flexibility in the programming of distributed systems by relaxing static location restrictions. Location transparency removes the need for client objects to explicitly know or define the location of a server object when communicating. If a server object is capable of migration, relocation transparency maintains reference validity throughout the migration. Several models for providing relocation transparency exist, including the home location, forwarding location, and broadcast models. This thesis proposes a model that uses a distributed registry system and dynamic reference updating to provide location and relocation transparency. A registry system is used to provide location independence by resolving a location independent name to a reference that can be used by a client. A naming system is used to provide correct binding and production of names within the naming restrictions of the system. The thesis proposes that the choice of naming system within a distributed or mobile object system has a large effect on the system's ability to support efficient transparent object relocation. This thesis proposes that a formal analysis of naming systems enables the selection of an appropriate naming system for a distributed or mobile object system given the object system's naming...

Vietnam Fiscal Transparency Review : Analysis and Stakeholder Feedback on State Budget Information in the Public Domain

World Bank
Fonte: Hanoi Publicador: Hanoi
Tipo: Economic & Sector Work :: Other Financial Accountability Study
ENGLISH; EN_US
Relevância na Pesquisa
36.81%
Vietnam has come far in improving fiscal transparency. Building on these gains could help strengthen macroeconomic management, improve market perceptions of risk, and increase accountability for service delivery. Fiscal transparency is an important element of the Government's policy dialogue with development partners, particularly in the context of ongoing budgetary support. External reviews of PFM and fiscal transparency in Vietnam have noted important progress though highlighted considerable scope for improvement. This report aims to complement ongoing PFM reviews, including the Government's Public Expenditure and Financial Accountability (PEFA) assessment, to help identify relatively low cost measures to strengthen fiscal transparency. It draws on existing diagnostic approaches to carry out a technical review on the public availability of fiscal information (section B), and the coverage, comprehensiveness and presentation of fiscal reports (sections C and D).

Land Transparency Study : Synthesis Report

World Bank
Fonte: Hanoi: Hong Duc Publishing Publicador: Hanoi: Hong Duc Publishing
Tipo: Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
36.86%
This report presents the results of a novel study on land transparency in Vietnam; a study that focuses on the actual provision of information related to land. This study was produced as part of the Vietnam Transparency Project, an effort to systematically measure transparency, provide actionable advice on how to improve transparency, and analyze the causes and effects of transparency in Vietnam. If a country's political, economic, and social system was a human body, access to information would be the nervous system. Just as the nervous system tells the brain where we are, where we are going, whether we are tired or injured or hungry or thirsty, flows of information help ensure that decisions are made efficiently and that resources are used productively and fairly. Information helps ensure that the organizations that make up the body politic are performing as instructed, that decisions reflect the pains and pleasures of the people whom the state serves. Coupling with economic strides, Vietnam has made impressive progress in opening up flows of information over recent decades. Internet penetration has grown rapidly...

Understanding the Functions of IT-enabled Transparency in Organizations: A Theoretical Explanation From a Case Study of High-Growth Ventures

Bernard, Jean-Grégoire
Fonte: Quens University Publicador: Quens University
Tipo: Tese de Doutorado
EN; EN
Relevância na Pesquisa
36.81%
This dissertation examines how people use information technologies to generate transparency in organizations. Transparency has long been considered a core feature of the contemporary digital workplace (Zuboff, 1988). Transparency is defined here as a functional affordance provided by information technologies which, once appropriated, contribute to solve three types of problems faced by organizations: mobilizing the workforce, pooling work artefacts among occupational communities, and reporting accountability. An inductive theory building case study of four similar high-growth ventures from the business and entertainment software industries was conducted. The findings indicate that appropriations of information technology compete with alternative practices to fulfill transparency functions and a set of coherent contextual conditions have been found to influence the type of appropriations that will emerge and be selected in a given organization. Appropriations of information technology also exhibit functional equivalence, as distinct appropriations of technology were observed to fulfill the same transparency function with the same level of adequacy. This research contributes to information systems and social informatics theory by synthesizing and extending previously disparate studies to develop a theoretical explanation of how information technology appropriations fulfill transparency functions within an organization. Because of the nature of the cases studied in this research...

Hierarchical Game-Theoretic Models of Transparency in the Administrative State

Tai, Laurence
Fonte: Harvard University Publicador: Harvard University
Tipo: Thesis or Dissertation
EN_US
Relevância na Pesquisa
36.86%
This dissertation develops three game-theoretic models in each of its three chapters to explore the strategic implications of transparency in the administrative state. Each model contains a similar set of three players: a political principal, an agent representing an agency or a bureaucrat, and an interested third party. The models consider the utility of transparency as a tool for mitigating regulatory capture, in which the third party influences the agent to serve its interest rather than the principal's. Chapter 1, "Transparency and Media Scrutiny in the Regulatory Process," models transparency as the volume of records that the media receives from the agent, which raises the likelihood of news alleging low costs to the interest group after the agent's proposal of lax regulation. Such reports cost these two players and may deter the group from capturing the agent. Among other things, the model describes costs due to distorted policy proposals and loss of information when greater transparency causes inaccurate reports to increase along with accurate ones. In Chapter 2, "Transparency and Power in Rulemaking," transparency is a requirement for the agent to disclose an item of information, such as his message from the regulated party or his signal about the cost of regulation. The agent can always disclose this information...

An Analysis of the Transparency of Marine Governance Organizations

Clark, Nichola
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Masters' project
Publicado em 25/04/2014 EN_US
Relevância na Pesquisa
36.88%
The international environmental governance community began talking about transparency in the 1990s and regional fisheries management organizations (RFMOs) in particular have been called upon to increase their transparency. Transparency is credited with a number of beneficial qualities, including encouraging compliance and increasing the accountability and responsiveness of governments. It is hoped that improving the transparency of marine governance organizations will lead to more effective conservation and management of the resources within their jurisdiction. This project explores transparency in marine governance organizations first by tracking the use and legal weight of the term in international marine governing bodies, and then by assessing the degree to which RFMOs are transparent. In order to evaluate the transparency of RFMOs, a questionnaire was developed based upon internationally recommended practices. The questionnaire divides transparency into three broad categories: availability of information, participation in decision-making, and access to outcomes. On average, RFMOs received 76 percent of the total available points in the questionnaire. While no single RFMO stood out as having particularly good or bad transparency practices...

Price Transparency in American Healthcare: Public Policies to Support Market-Based Solutions

Mortimer, Laura
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Masters' project
Publicado em 04/05/2014 EN
Relevância na Pesquisa
36.86%
The United States has the most expensive healthcare system in the world. We pay more money per capita for care than any other country – around three times the OECD average. Healthcare accounts for nearly a quarter of our federal budget, and the average family of four in America pays over $20,000 out-of-pocket each year for care. And yet, our health outcomes are no better than those of countries that spend far less money on care; we receive considerably less bang for our buck. As prices rise and we spend both more public and private dollars on healthcare, policy makers and other stakeholders must find ways to build more rational economic decision-making into the system. Unfortunately, the fee-for-service model makes this change difficult because it fundamentally misaligns incentives between patients, payers, and providers. Absent a complete overhaul of fee-for-service, several regulatory reforms and market innovations are essential to bending the healthcare cost curve. Health policy experts agree that lack of price transparency is a major part of the problem. Patients often do not know the amount they will pay for care until they receive a bill, weeks or even months later. As consumer-driven healthcare becomes more the norm and patients pay more out-of-pocket for care...