This research aims to propose an index to measure and monitor the development of electronic governance in Brazilian States and the Federal District, specifically within the executive branch. Bibliographic research was used to construct the theoretical platform and identify electronic governance practice. The IGEB (Electronic Governance Index of Brazilian States) was proposed in view of subgroups of equally weig...
O endividamento dos Estados Brasileiros está diretamente ligado à capacidade de investimentos no desenvolvimento do bem-estar social, porém, alguns governantes usaram essa forma de obtenção de recursos de forma irracional, deixando seu Estado com dívidas de difícil gestão. Muitas vezes a falta de informações é fator decisivo para tal ocorrência, assim, este trabalho tem por objetivo identificar os fatores que i...
The objective of this paper is to verify if there is variability in the accounting indicators (Gross Margin, EBIT Margin, Operating Margin, Net Margin, EBITDA Margin, Return on Assets and Return on equity) which are used as measures of performance in any variable remuneration of managers. The measures of performance are strategically used in the companies with the objective of lining up the interests of manager...
Quando se estuda a situação financeira das entidades públicas, depara-se com vários indicadores, com formas ou fórmulas de cálculo diferentes, para as quais cada autor procura demonstrar as justificativas que melhor as representem. Nesse contexto, o objetivo deste trabalho é propor uma função discriminante, em respeito aos indicadores que representam a situação financeira dos estados brasileiros. Para tanto, fo...
This work has as objective to accomplish a research with public budgets in a city of medium size to determine the relationship among the foreseen budget income and the one increased accomplished budget with the new Law of Fiscal Responsibility. The study begins with planning concepts, both in the public and in the private sector. It talks about strategic and operational planning and their similarities in the pu...
Taking into consideration that a country’s public policies derive from the goals established by the UN (Organization of the United Nations) world conferences and the public power acts in such essential sectors as health, education, housing, among others, this research has as an objective to diagnose and analyze the conditioning variables of the relationship between the public policies and the level of human dev...