TCC - Especialização em Gestão Pública Municipal (UAEADTec)
URI permanente para esta coleçãohttps://arandu.ufrpe.br/handle/123456789/2906
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Item O índice de convergência e consistência contábil nos municípios de Jaboatão dos Guararapes e Recife e a aderência às Normas Internacionais de Contabilidade Aplicadas ao Setor Público (IPSAS): um estudo comparativo(2022-10-04) Vale, Gerson Vicente Meneses do; Ferreira, Adriano Gomes; http://lattes.cnpq.br/8520565593123918; http://lattes.cnpq.br/3872787792418106The current scenario of transformations in Public Accounting through the international harmonization of accounting standards began in Brazil in 2008 with the publication of the first ten Brazilian Accounting Standards Applied to the Public Sector by the National Treasury Secretariat (STN) in partnership with the Federal Council. of Accounting (CFC). In this trajectory of normative convergence by city halls to date, many challenges have been and continue to be faced and the deadline for the norms to be fully applied is the year 2024. Among the main benefits of convergence is the increase in the level of transparency of public accounts and greater effectiveness of social control over public property. In this way, the present work aimed to analyze, in the light of the capacity of Municipal Public Management, the challenges of the municipalities of Jaboatão dos Guararapes and Recife in the adherence to the International Accounting Standards Applied to the Public Sector. The study was based on a diagnosis prepared by the Court of Auditors of the State of Pernambuco with the objective of analyzing compliance with public accounting rules, in particular the level of convergence and consistency required. This diagnosis is called the Convergence and Consistency Index of the Municipalities of Pernambuco (ICCPE). Through it, it was possible to assess the level of convergence to current accounting standards, there was a survey of items in compliance with the standards established by the National Treasury Department, the central body of the accounting system in the country, in relation to the Plan of Accounts Applied to the Public Sector ( PCASP) and in the preparation of financial statements within the standard presented by the Accounting Manual Applied to the Public Sector (MCASP). Both PCASP and MCASP are fundamental references of convergence to the International Accounting Standards Applied to the Public Sector (IPSAS) in the Brazilian context and represent central elements for measuring the level of convergence. On the other hand, the level of accounting consistency was measured through items of conformity between the information provided through the electronic rendering of accounts sent by the municipalities and the data recorded in the Siconfi system, in addition to the use of items to confirm the balances of the balance sheets recorded in the electronic rendering of accounts with the amounts authorized in the Annual Budget Law.Item Análise das informações disponíveis nos portais dos dez municípios mais populosos do estado de Pernambuco(2022-10-05) Souza, Sthefany Suellen de; Gonçalves, Jackson Eduardo; http://lattes.cnpq.br/3220345320993636; http://lattes.cnpq.br/2270930056306775Transparency is the open conduct of public administration, offering citizens the ability to control the State and the actions of its agents through the improvement of the structures of supervision, denunciation and punishment of those who cause harm to the collective interest. Can the Transparency Portal, through its official websites, be considered an effective instrument of transparency in the ten most populous municipalities in the State of Pernambuco? Assess the level of transparency of the ten most populous municipalities in the State of Pernambuco from their official portals. For the methodological framework of the present study, we will use the proposal developed by Mattar (2014), so that, as to the nature of the variable, the research fits into quantitative. Data collection is through the analysis of the portals of the municipalities of each municipality under study, in order to verify which issues are being met, following a level criterion (assignment of grades between 0 and 3). It was observed that Recife presents better performance among the sites of the prefectures analyzed in the years under study. In second place is the site of the municipality of Garanhuns, with the best performance. From the above-mentioned survey, it is noted that public transparency is not a priority of most municipal executives in the State of Pernambuco with a population above 100,000 inhabitants.Item Controle social em tempos de pandemia da COVID-19 no município de Arcoverde-PE(2022-09-15) Britto, Edilton Avelino de Lima; Souza, Eliabe Roberto de; http://lattes.cnpq.br/2080413007192218; http://lattes.cnpq.br/0471314857150714Social control can be understood as a form of social participation in the supervision of the actions of political and social actors, in the use and use of public resources. The objective of this research was to investigate how budget actions were carried out in the municipality of Arcoverde-PE, during the covid-19 pandemic period, referring to 2021. The methodological procedures were based on the quali-quantitative approach of research, the data were of secondary order and obtained from the Transparency Portal of the Federal Government, and the data analysis was based on content analysis and frequency distribution analysis. The results revealed that arcoverdense budget actions in 2021 occurred as follows: the highest frequency of financial transactions was related to three budget actions linked to the program "Direct Money at School for Basic Education"; the main movements of financial transfers were "legal, voluntary and specific" transfers; the most favored with municipal transfers were public funds; and the highest amount transferred to the municipality had no identification of the expenditure element. It was concluded with the research that the budgetary actions carried out in the municipality of Arcoverde-PE in 2021 and arranged in the Transparency Portal of the Federal Government were aimed at meeting the needs of arcoverdense society, because they are related to municipal management programs, even to cope with the public health emergency of international importance resulting from Coronavirus; and it was perceived the existence of budgetary actions without elements of expenditure.Item Atuação da Guarda Civil Municipal na segurança pública e seu papel na redução da violência e da criminalidade no município de Toritama - PE(2022-11-24) Clemente, Izaque da Silva; Gonçalves, Jackson Eduardo; Santos, Liliane Aparecida da Silva; http://lattes.cnpq.br/5033234063718432; http://lattes.cnpq.br/3220345320993636; http://lattes.cnpq.br/4959918132741133Brazil is a country where the population lives daily with a high rate of urban violence. Because of this, society calls for a fairer and more efficient public security, and within this perspective, the figure of the Municipal Civil Guard - GCM appears as a good option in the control of crime and urban violence. This research aims to analyze the performance of GCM Toritama and its role in reducing violence rates, based on the identification of the main actions carried out in the fight against crime, as well as the investigation of the impacts of these actions in relation to the numbers of incidents of local violence. The theoretical framework included discussions about the attributions and competences of the municipal guards, the legal basis that supports their actions, the administrative police power and, mainly, actions that can be performed by them. For Canotilho (apud Batista, 2017), public security is one of the basic principles of a democratic rule of law whose purpose, within the scope of the three branches of government, is to regulate life in society through public policies to prevent and promote citizen security. For Mendes (2014), it is an essential right, as it is present in the basic legal norms of most countries, especially in those that respect democracy in order to promote the social well-being of society as a whole. The methodological procedures adopted consisted of an exploratory and descriptive study on the referred subject, in a qualitative and quantitative approach, through bibliographic research and document analysis. The data obtained indicate that the municipalization of public security is a challenge for current managers, as it proposes decentralization of the State service and the development of public security policies aimed at reducing the numbers of urban violence. Based on the results and discussions presented, the actions carried out by the Municipal Guard of Toritama are considered relevant, since they strengthen the citizen protection system and contribute to the reduction of risk factors that enhance the exposure of certain groups of people and territories to social violence.Item Indicadores sociais e sua importância para a gestão pública municipal(2022-09-29) Silva, Ivson Pereira da; Costa, Yascara Pryscilla Dantas; http://lattes.cnpq.br/0874107322711076The research aims to show managers who work in the municipal public sector, who want to better understand the importance of social indicators in the formulation and implementation of programs, projects and actions in the needy areas within the municipalities, to understand and delve into what they are the social indicators, what they are for, how they are constructed and how they can be used in the elaboration of diagnoses. Social indicators gained great attention in academic debates, in technical-political discussion forums and in project proposals sent to Ministries, State Secretariats and City Halls. It is increasingly common to use indicators to assess advances or setbacks in the population's living conditions or job opportunities. As well as the need to use social indicators to justify the demand for resources for a given project to be forwarded to some instance of the governmental public power is frequent. From this, our work aims to analyze the performance of the municipal public manager in the systematization of the basic notions to build, use and interpret social indicators, identify the different sources of data, research, social reports and statistical information sites and indicators that seeks to provide municipal managers with basic elements to develop a system of comprehensive social indicators, so that they can institute and support the proposition of social programs and projects. Discuss the potential and limits of its application in the different stages of the cycle of formulation and evaluation of a public policy in the scope of the municipalities. The methodological procedures adopted in the research consisted of the type of exploratory research, as it involves a bibliographic survey, the nature was applied, as it is an objective that generates knowledge of practical application, the method was inductive, the objective was descriptive, as for the technical procedures, books, articles, electronic networks were used to carry out the research, our approach to the theme was framed in the qualitative-quantitative. The data obtained indicate that we are well served by data sources and social measurement instruments, but there is a lack of trained technical staff in the municipal management teams to interpret, employ and evaluate social indicators. Based on the results and discussions presented, we consider that economic growth is not always aligned with the improvement of social conditions, and that the biggest obstacle to the use of social indicators is the time desired by the manager for the return of a certain public policy.Item Análise do planejamento nas contratações públicas do município de Lagoa dos Gatos-PE(2022-09-19) Assunção, Iêda Maria da Silva; Gonçalves, Jackson Eduardo; http://lattes.cnpq.br/3220345320993636; http://lattes.cnpq.br/1328843974382587Planning is a fundamental part of public procurements. From it relies all the steps necessary to acquire goods or services to management, in the various spheres of power. When planning is neglected, all the process of acquisitions is compromised, subject to delays, annullments, revocations or even with the risk of the acquisition being unable to solve the necessity or problem inicially detected. Exploring the theory of planning of bids as public procurements of goods and services, as well as its stages, the angular contribution of it became evident in the quality and eficiency of actions by the municipal management. The methodology in this study analyzed the documents of public procurements of the Municipality of Lagoa dos Gatos as a way to identify possible failures of planning and its impact on the expected progress of the procedures. The mistakes identified have generated anullments, revocations, failures, leading to spend time above the ideal to supply the necessity that originated it. In this way, this study contributes to the Municipal Management of Lagoa dos Gatos, as well as other cities of small capacity, when the impact of such failures to the admnistration objectives are perceived, leading to develop actions toward the improvement of the processes, specialy about planning. It also contributes to researchs that aim to the improvement of public contracts.Item Aquisição de bens comuns por meio de pregão eletrônico: uma análise no Município de Taquaritinga do Norte – PE(2022-09-22) Costa, Viviane de Paula Vilarim; Alexandre, Rodrigo Danniel da Silva; http://lattes.cnpq.br/3855895703137244; http://lattes.cnpq.br/3634296387933433Any and all acquisition of goods and/or contracting of services must be through a bidding process, aiming at the search for the most advantageous proposal for the Public Administration. If the object to be bid is classified as a good of a common nature, the bidding modality will be the Trading, in its electronic form. The present work has as general objective to evaluate if the process of acquisition of common goods through the Electronic Trading in the Municipal Health Fund of Taquaritinga do Norte - PE is efficient. To this end, the specifics that led to the survey carried out during the years 2020 and 2021 were defined, as well as the definition of criteria for measuring a possible efficiency obtained in the 25 electronic auctions analyzed. Methodologically, a document analysis was used, collecting data and results obtained through the guiding criteria of this research, which were: celerity and economy. It was observed that the highest percentages of savings found were recorded in 2021 and that the average term of the internal phase of the trading sessions was also reduced. In this way, the aspect identified as a relevant influencer for the efficiency of purchases in the Municipal Health Fund was: the training that is essential for hiring based on advantages, avoiding damages to the public treasury and consequently to the population, in view of the everyday updates such as the implementation of the New Bidding Law. This work will add as another source of research among the few works carried out in the area of public administration, specifically in the theme of bidding, directed to small municipalities.Item Logística da vacina contra Covid-19 : analisando os planejamentos operacionais dos municípios de Olinda e Recife - PE(2022-09-23) Santos, Jéssika Silveria Melo dos; Gonçalves, Jackson Eduardo; http://lattes.cnpq.br/3220345320993636; http://lattes.cnpq.br/3984161321004369The pandemic caused by the new Coronavirus 2019 (COVID-19) is characterized by large-scale epidemic outbreaks, with high morbidity and mortality, bringing negative impacts at economic, social and political levels. As a result, confinement measures were imposed that brought negative consequences such as anxiety and self-preservation stress. This research aims to research the logistics of the main immunizing agents against COVID-19, authorized by the National Health Surveillance Agency (ANVISA) from the operational plans and evaluation of their management, for the municipalities of Olinda and Recife -PE, the from the investigation of the logistics of immunizers against COVID-19, identification of similarities and differences between the documents, in the three spheres, and the inference of the efficiency of each operational model adopted, identifying the critical points and possibilities for improvement. The theoretical framework included discussions about the pandemic scenario of the virus, the national plan for the operationalization of a vaccine against COVID-19, by the MS, as well as operational planning at the state and municipal level, as it is an a priori, emergency measure. The role of Logistics Management in the supply chain and in the Public Administration itself. The methodological procedures adopted consisted of a comparative research between the operational plans of the State and the Municipalities of Recife and Olinda, based on the PNI, all of which are publicly accessible. The method was inductive, with a descriptive objective and a technical procedure based on bibliographic research. The data obtained indicate that despite the autonomy suggested by the PNI, to be applied in the States and Municipalities, the State is more consistent with the PNI, in comparison with the municipality of Recife. Olinda, on the other hand, presented many gaps according to the criteria selected for the analysis. Based on the results and discussions presented, it is considered that the manager needs to pay attention to the guiding documents, adapting them to their local reality, as well as forming a multidisciplinary team for this purpose, as well as attention to the transparency of information for citizens interested.Item Dificuldades e anseios: um olhar para a população LGBTQIA+ no município de Afogados da Ingazeira(2022-09-19) Alves, Decivânia da Silva; Alexandre, Rodrigo Danniel da Silva; http://lattes.cnpq.br/3855895703137244; http://lattes.cnpq.br/7581893042795336This research aims to identify the difficulties and demands of the LGBTQIA+ population over 18 years old in the municipality of Afogados da Ingazeira in the year 2022, based on an analysis of the social and economic reality of these people, with active listening and production of statistical data obtained. Through the application of a semi-open form. We sought to identify existing public policies and actions aimed at this population at the municipal level and, based on the data obtained, specific public policies in the area of health and against LGBTphobia were suggested. The theoretical framework included discussions about the LGBTQIA+ Movement in Brazil, addressing its history and evolution, as well as the main rights achieved at federal and state levels. Concepts related to gender identity, sexual orientation and the meaning of the letters that make up the acronym were also presented, followed by an approach on the use of indicators by municipal management, as well as the relevance and difficulties regarding the implementation of public policies aimed at the LGBTQIA+ population municipal level. The methodological procedures adopted consisted in the application of an online questionnaire, semi-open in Snowball format, with ten closed questions and four open questions, which reached 29 people from the LGBTQIA+ community in the municipality of Afogados da Ingazeira. An interview was also carried out with the assistant secretary of social assistance and complementary information was sought with a representative of the Municipal Secretary of Education and another of the Municipal Secretary of Health. The data obtained indicate that the target audience of this research is not aware of several rights already acquired, also having demands that needs to be carried out, and the municipal management is moving towards developing the first public policies aimed at LGBTQIA+ people from Afogados da Ingazeira. Based on the discussions presented, it is considered that this research contributed not only to generate data on the LGBTQIA+ population of Afogados da Ingazeira, but to give them visibility and list their main demands, being able to serve as a subsidy for the elaboration of public policies directed to this population, which lives in a constant struggle for the end of discrimination, equality, respect and a better quality of life.Item A pujança dos pequenos municípios mediante o planejamento urbano(2022-09-23) Paiva, Roselane da Silva; Gonçalves, Jackson Eduardo; http://lattes.cnpq.br/3220345320993636; http://lattes.cnpq.br/7485823735818407This research aims to prove the need for urban planning for socioeconomic strength in small cities from the explanation of sustainable development obtained through urban policies and the implementation of initiatives proposed for the municipality of Jataúba. The theoretical framework included discussions about sustainable socioeconomic development, the impacts of urban planning on the economy of municipalities, the 2030 agenda and strategies for development. The methodological procedures adopted consisted of a literature review and analysis of regional and municipal indicators. The data obtained indicate that the observed municipality lacks initiatives and policies to promote socioeconomic development and has the potential for growth with the Agreste Confections Pole. Based on the results and discussions presented, it is considered that the elaboration of the Master Plan for the small municipalities is responsible for the organization of the urbanized territory, and associated with mechanisms of entrepreneurial incentive make possible the improvement of the urban environment.