TCC - Especialização em Gestão Pública Municipal (UAEADTec)
URI permanente para esta coleçãohttps://arandu.ufrpe.br/handle/123456789/2906
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Resultados da Pesquisa
Item Análise da implementação de transparência passiva da Lei de Acesso à Informação do município do Recife-PE(2022-10-13) Lucena, Francisco Ariaildo da Costa Sá; Amaro, Rodrigo Gayger; http://lattes.cnpq.br/2781609006425286; http://lattes.cnpq.br/8776518379588934Item 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 Transparência na administração pública: uma análise dos portais eletrônicos das instituições públicas de ensino superior da Paraíba(2022-09-12) Braz, José Luis Rozendo; Jeremias Junior, Jair; http://lattes.cnpq.br/7159566689096665; http://lattes.cnpq.br/2410736249379627This study sought to identify the degree of transparency of the information disclosed on the electronic portals of the Public Institutions of Higher Education in Paraíba. As specific objectives: Characterize the Public Institutions of Higher Education of Paraíba; identify what information made available by the electronic portals of the Public Institutions of Higher Education of Paraíba fit into the components of IndexDUF; compare the transparency between the electronic portals of the Public Institutions of Higher Education of Paraíba. The theoretical framework included discussions about public transparency and transparency in Public Institutions of Higher Education, based on authors such as, Platt Neto et al., (2007), Cruz et al., (2012), among others. It is a research of quantitative nature, of descriptive type. For this, it was used the IndexDUF, proposed by Pessôa (2013), to identify the transparency of the electronic portals of four public institutions of higher education in Paraíba, namely, UFCG, UFPB, UEPB and IFPB. As for the results, it was found that the average percentage of overall disclosure of the electronic portals of the public HEIs of Paraíba was 77.65%. The individual results of the institutions pointed out a difference between the indexes, in which IFPB showed the lowest percentage of transparency, with an average value of general disclosure of 72.56%, followed by UEPB (75.46%), UFCG (80.76%), and UFPB, with 80.86%. Therefore, after analyzing the data obtained from the electronic portals of the HEIs, the need for improvement of the sites was verified, with the inclusion of items that were not identified during the survey, thus improving the level of transparency and allowing effective access by society to the information sought on the portals.Item Publicação dos editais de licitação como fator de transparência das licitações municipais(2022-10-05) Barreto, Inoan da Silva; Alexandre, Rodrigo Danniel da Silva; http://lattes.cnpq.br/3855895703137244; http://lattes.cnpq.br/0729138086206936This research aimed to verify the publication of public notices in the prefectures of Palmares and Belo Jardim between 2020 and 2021. Data collection was carried out through research on the websites of the transparency of the prefectures of Palmares and Belo Jardim between 2020 and 2021. The results show that both the city hall of Palmares and Belo Jardim publish the notices with attachments to the notices. It is worth mentioning that when the public notices are not available on the city hall's own portal, it is because they make them available in the form of electronic bidding on other shopping sites. In the form of face-to-face trading or price taking, when not available, they can be requested by e-mail or at the city hall. In this way, city halls are able to be agile and it is noted that they make public notices available in a timely manner. The research also found that there is a government platform PNCP, the National Contracts Portal, so that city halls can make public notices available and thus facilitate access for bidders.