342,939 research outputs found
Controle interno na administração pública municipal: um estudo sobre a organização e a atuação de órgãos centrais de controle interno de municípios catarinenses com mais de 50.000 habitantes, frente às funções estabelecidas na Constituição Federal
No full textDissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Florianópolis, 2009Desde a década de 1960 a administração pública brasileira tem a obrigação legal de manter um sistema de controle interno que possibilite o acompanhamento e a fiscalização dos recursos públicos, sendo ainda mais enfatizada com a promulgação da Constituição Federal de 1988 que, além de exigir sua implantação nos três Poderes, reiterou a necessidade de manutenção do sistema de controle interno aos municípios e especificou a atuação na fiscalização contábil, financeira, orçamentária, operacional e patrimonial. Sendo assim, a presente pesquisa tem por objetivo verificar a organização e a atuação dos órgãos centrais de controle interno de municípios catarinenses com mais de 50.000 habitantes, frente às funções estabelecidas pela Constituição Federal de 1988 e outras legislações aplicáveis. Logo, utilizando-se de uma amostra intencional, totalizando dezenove municípios catarinenses, efetuou-se um levantamento-descritivo, com informações qualitativas-quantitativas, coletadas por meio de entrevista semi-estruturada e análise documental. As entrevistas foram realizadas no período de junho a setembro de 2008, com visitas aos responsáveis pelos órgãos centrais de controle interno dos municípios pesquisados, e os principais documentos analisados foram os pareceres do Tribunal de Contas do Estado de Santa Catarina, com objetivo de reduzir vieses nas manifestações dos entrevistados. No que se refere à organização dos órgãos centrais de controle interno pesquisados, além de outros aspectos, verificou-se que há municípios em que o órgão de controle vincula-se a uma secretaria municipal, com possibilidade de atuação limitada. Quanto à nomenclatura, verificou-se diversidade, mas grande parte dos órgãos visitados intitula-se controladoria, e possui abrangência e atuação limitadas e baixo número de colaboradores envolvidos, revelando-se pouca compreensão do assunto. Para verificação da atuação desses órgãos centrais de controle interno, buscaram-se informações sobre a interação com o Tribunal de Contas e com órgãos e setores estratégicos da estrutura administrativa do município, sobre as principais atividades desenvolvidas e seus enfoques, bem como a atuação em atividades específicas. As atividades declaradas pelos entrevistados foram analisadas enquadrando-as às fiscalizações e controles nas áreas contábil, financeira, orçamentária, operacional e patrimonial e os enfoques aos princípios constitucionais da administração pública. Desta forma, verificou-se que muitos dos órgãos de controle interno não atuavam em todas as áreas de competência atribuídas pelo artigo 70 da Constituição Federal e as principais deficiências identificadas referem-se às áreas contábil e patrimonial.Since the 1960s, Brazilian public administration has had the legal duty to maintain a system of internal control which can monitor and supervise public resources. Even greater emphasis was placed on such duty after the enactment of the Federal Constitution of 1988, which not only ensured the implementation of this system in the Three Powers but also reinforced the need to maintain it upon the scope of the municipalities. The aforementioned Constitution also specified the role of accounting, financial, budgetary, operational and equity check. Taking these factors into consideration, this study aims to investigate the organization and performance of the core departments of municipal internal control, as regards the duties defined by the Federal Constitution and the other applicable legislation. A descriptive report was made with an intentional sample composed of nineteen municipalities from the Brazilian state of Santa Catarina whose population exceeds fifty thousand inhabitants. Quantitative and qualitative data were collected by means of semi-structured interviews and document analysis. The interviews were conducted between June and September 2008, when the researcher visited the people in charge with the main departments of internal control of the municipalities comprising the intentional sample. The reports by the Brazilian Court of Auditors of the State of Santa Catarina were main documents under analysis, in order to avoid bias from the interviewees# answers. One of the conclusions of this study, as regards the organization of the researched core departments of internal control, is that the there are municipalities where the control department is legally linked to a municipal secretary and has limited power of action. The study has also observed a wide range of different terms that are used to refer to control departments. However, many of the departments under study are referred to as controlling offices and have limited scope and power of action as well as a small staff with limited expert knowledge. All the heads of the researched control departments were checked to have a degree in either Accounting or Law. In order to verify the performance of those main departments of internal control, information was searched on the interaction between the Brazilian Court of Audits and the departments and strategic sectors of the municipality#s administrative structure, on the main activities developed and their aims, as well as on their performance in specific activities. The activities reported by the interviewees were analyzed and associated with controls and check devices in the following areas: accounting, financial, budgetary, operations and equity, and focus were placed on the intrinsic principles of public administration. Thus, several internal control departments were observed not to operate in all the competencies assigned by article 70 of the Federal Constitution and that the main deficiencies identified refer to the accounting and equity areas
A Implantação dos sistemas de controle interno nos municípios da região da AMUREL/SC e os reflexos nas atividades desempenhadas pelo contador
No full textDissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Florianópolis, 2010No presente estudo, o tema a ser abordado é o Sistema de Controle Interno, sobre o qual se realizou uma pesquisa nos Municípios que compõem a Associação dos Municípios da Região de Laguna - AMUREL. Tal estudo concretizou-se em decorrência da atuação do controle interno na Administração Pública, tendo como objetivo geral identificar as alterações ocorridas no Setor Contábil da Administração Pública Municipal a partir da implantação do Sistema de Controle Interno nos 13 (treze) municípios que compõem a AMUREL. Na fundamentação teórica foram abordados os temas Gestão Pública Contemporânea, Contabilidade Pública, Controle na Gestão Pública, Controle Interno, Auditoria e Sistema de Controle Interno. Em relação aos procedimentos metodológicos houve a escolha intencional dos municípios catarinenses que compõem a região da AMUREL. A pesquisa nos municípios selecionados efetivou-se por intermédio da aplicação de questionários, os quais eram compostos por perguntas fechadas, preponderantemente, e abertas. Os destinatários do questionário foram os responsáveis pelo Sistema de Controle Interno e os Contadores Municipais. Para a maioria das questões fechadas foi empregada a Escala de Likert, com a utilização do Ranking Médio (RM) para possibilitar a realização de uma estatística descritiva na análise dos dados coletados. Na conclusão da pesquisa percebeu-se que: segundo a maioria dos entrevistados, houve alterações em relação as restrições impostas pelo TCE/SC; o Sistema de Controle Interno realiza auditoria nos dados a ele fornecidos pelos setores da gestão; ocorre a verificação da adequação dos gastos públicos aos limites legalmente impostos a gestão pública pelo órgão central do SCI, bem como em relação a fiscalização das metas estabelecidas nas leis orçamentárias anuais; os entrevistados conhecem e entendem as disposições contidas na LRF; existe relação entre o SCI e o setor contábil da administração Pública; o órgão central do SCI confirma a fidedignidade dos dados e informações contábeis; os contadores elaboram e encaminham ao órgão central do SCI os relatórios exigidos pela LRF; o departamento contábil auxilia na fiscalização realizada pelo órgão central do SCI em relação à efetiva execução nas metas firmadas nas leis orçamentárias. Segundo entendimento do pesquisador, as mudanças ocorridas no setor contábil após a implantação do referido sistema mais significativas relacionam-se com as atividades de controle, mais precisamente no que se refere a verificação da elaboração e execução das metas firmadas nas leis orçamentárias (PPA, LDO e LOA) e na confecção dos relatórios exigidos pelo LRF para a posterior publicação e análise pelo órgão central do SCI.In this assignment, the addressed topic is Internal Control System, on which a search has been performed in Laguna Region Municipalities - Amurel. This study has been realized due to the action of internal control in public administration, aiming to identify the changes in Accounting Sector of Municipal Public Administration by the Internal Control System implantation in thirteen (13) Amurel comprising cities. In theoretical issues, Contemporary Public Management, Public Accounting, Control in Public Management, Internal Control, Audit and Internal Control System have been addressed. Regarding methodological procedures, there has been an intentional choice of cities that make up Amurel region. The research in the selected municipalities has been accomplished through a set of questions, composed of closed questions, mainly, and open. Addressees of the questionnaire have been responsible for Internal Control System and Municipal Accountants. For the majority of closed questions Likert scale has been applied, using Middle Ranking (MR) to enable the realization of a descriptive statistical analysis of collected data. Concluding the research, note that: according to most of the respondents, there have been changes regarding the restrictions imposed by TCE/SC; the internal Control System performs auditing of supplied data by its management; the adequacy of public spending is verified to the legally imposed limits on public management by SCI central agency, as well as surveillance of the targets set in annual budget laws; the respondents know and understand the provisions of the Fiscal Responsibility Law (LRF); there is a relationship between the SCI and the Public Administration accounting; the central agency of SCI confirms the reliability of data and accounting information; accountants prepare and send it to the central agency of SCI the reports required by LRF; the accounting department assists the analysis by the central agency of SCI in relation to effective implementation in the goals signed in budget laws. According to the researcher's understanding, changes in the accounting after the implementation of this system the most significant relate to control activities, specifically regarding to verification of its formulation and implementation of goals signed in budget laws (PPA, LDO and LOA) and the preparation of required reports by LRF for its subsequent publication and review by the central agency of SCI
L’Unione europea sulla scena internazionale: sfide e trasformazioni sul piano interno ed esterno. Considerazioni introduttive
No full textIl contributo introduce i lavori contenuti nel Volume che raccoglie gli atti del Convegno annuale AISDUE organizzato dagli autori presso l'Università di Pisa il 25 e 26 ottrobre 2024 e esamina in modo critico le principali problematicità e sfide con le quali deve confrontarsi (sia sul piano dell'ordinamento interno, che nella sua proiezione esterna) l’Unione europea quale attore sulla scena internazionale
As mudanças no controle interno contábil de uma autarquia federal para adequação ao enfoque patrimonial da contabilidade pública
No full textDissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Florianópolis, 2014.O objetivo deste estudo foi evidenciar os mecanismos de controle interno contábil, adotados pelo Departamento Nacional de Infraestrutura de Transportes (DNIT), que garantam a aplicação do enfoque patrimonial exigido pelas Normas Brasileiras de Contabilidade Aplicadas ao Setor Público. Trata-se de um estudo descritivo, com abordagem quantitativa e qualitativa. O processo de coleta de dados consistiu na aplicação de questionário e extração de dados do Sistema SIAFI. Para análise dos resultados, os dados do questionário foram dispostos em tabelas e confrontados com os dados referentes à conformidade contábil do órgão. Conclui-se que a conformidade contábil é o único mecanismo de controle contábil sob o enfoque patrimonial do DNIT. O estudo deste mecanismo demonstrou que há não conformidades na execução do controle interno contábil do órgão. A falta de capacitação e orientação dos conformistas contábeis, bem como a falta de integração entre o sistema patrimonial e o sistema SIAFI foram citados como os maiores entraves para aplicação do enfoque patrimonial das NBCASP no órgão, fato que põe em risco a qualidade e a fidedignidade das informações contábeis do mesmo. Por fim identificou-se a baixa aderência ao enfoque patrimonial exigido pelas NBCASP no DNIT.Abstract : The objective of this study is to demonstrate the internal control mechanisms for accounting adopted by the National Department of Transport Infrastructure (DNIT), which ensure the application of the patrimonial approach required by the International Standards of Accounting Applied to the Public Sector. This is a descriptive study with a quantitative and qualitative approach. The process of data collection was done with the application of questionnaire and the data extraction from SIAFI System. For its analysis, the questionnaire data were shown in tables and compared with the data on accounting compliance. It was concluded that the accounting compliance is the only accounting control mechanism under DNIT´s patrimonial approach. The study of this mechanism has shown that there is non-compliance in the implementation of internal control for accounting. The lack of training and guidance of accounting responsible, and the lack of integration between the patrimonial system and the SIAFI system were cited as major barriers to application of the equity focus of NBCASP in the organization, which is a fact that jeopardizes the quality and reliability of its accounting information. Finally, it was identified low adherence to the patrimonial approach required by NBCASP in the DNIT
Diffusive author(s), cohesive author: Analysis of S/N (1994)
No full textThis study indicates the ways in which various aspects of the author(s) are brought forth in Dumb type’s performance art, the S/N production. Previous research has suggested a non-hierarchical organization of Dumb type and the absence of a “privileged author” in Dumb type’s collaborative work, S/N. However, the results that I have investigated from member’s interviews on the creative process of S/N along with my analysis of the recorded images of S/N, indicate a different aspect of the author(s). First, S/N was created through, so to speak, the collective ideas of the members of Dumb type. Further, S/N has at least nine quotations from previous performances, installations, and printed writings, besides the work-in-progress technique. Explicating one of the “author functions” as given by Michel Foucault, each text has plural subjects of the author. However, it has been revealed from members’ interviews that Teiji Furuhashi had a decision-making role in selecting the members’ ideas within the performance. Since then, S/N has had plural subjects of creation; however, Furuhashi is one of the subjects of creation along with the “privileged author.” S/N has plural authors (diffusive authors) yet at the same time, it has a “privileged author,” Teiji Furuhashi (cohesive author)
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Design of histone methyltransferase and deacetylase modulators: applications in cancer and non-cancer diseases
No full textIn our two previous studies, we reported the discovery and the optimization of novel 1,4-dihydropyridine-based sirtuin ligands. Starting from SIRT1-activating 1,4-DHPs, bearing benzyl group at N1, we identified carbonyl group at N1 to be responsible for an increased SIRT3 activation (MC2791 (1a) and MC2789 (1u)). However, the moderate potencies of 1a and 1u prompted us to screen for more potent derivatives. We generated new series of compounds by varying their “top” or “bottom” with other substituents at C1 or C4 position of the DHP scaffold, respectively. Hence, we reported the discovery and characterization of potent and specific activators for Sirt3 and/or Sirt5. The 1,4-DHP-based activators bind to the sirtuin catalytic core independent of bound substrates and increase the enzyme’s turnover. The compounds are selective for Sirt3 or Sirt5 and show cellular activity. Overall, our results provided a scaffold for potent and specific sirtuins activation and an activation model for Sirt3 and Sirt5 as a basis for functional studies and further drug development. Additionally, HBV-infected cells treated with our potent and selective Sirt3 activator 1a, demonstrated that 1a regulates the antiviral activity of cccDNA in HepAD38 cells. The treatment of HBV-infected cells with 1a through SIRT3 stimulation led to histone H3 and/or H4 hypoacetylation and reduction in the transcription from a viral cccDNA template, accompanied by a reduction in HBV replication. Together these results indicate that the Sirt3 activator 1a can modulate the acetylation status of cccDNA-bound H3/H4 histones, thus providing a novel therapeutic approach for the treatment of chronic HBV infection.Very recently, the trend to shift towards epi-polypharmacology drugs has been taken into account in order to acquire a superior therapeutic effect and eventually reduce drug-related doses and toxicity, as well. Based on these evidence, we design and synthesize novel dual HDAC/EZH2 inhibitors to achieve higher anticancer effect by regulating sinergically the expression of a huge number of tumor suppressor genes. For our purpose, we chose the HDAC pharmacophoric model due to its wide structural variety and feasibility to accommodate on the surface binding cap a high degree of different chemical entities. In our first investigation, we combined the well-known vorinostat HDACi moiety to the already optimised pyrazole and pyrrole EZH2i scaffolds MC3629 and MC3707, respectively. The first preliminary screening of our two hybrid compounds MC4134 and MC4128 showed that only the pyrrole derivative MC4128 was able to simultaneously inhibit EZH2 and HDAC, also exhibiting an interesting isoform selectivity for HDAC6. Prompted by these findings, we decided to develop a series of dual inhibitors of EZH2 and HDAC (8a-g and 6a-g), combining the well-known HDACi moieties to the already optimised EZH2i scaffold MC3707. Therefore, according to the HDACi pharmacophoric model, we have chosen different types of spacer: the aliphatic one (Vorinostat), the benzoic one (Entinostat) and the cinnamic one (Panobinostat and Belinostat). As zinc binding group we used, in turn, a hydroxamic acid or an ortho-amino anilide. Overall, compounds 8a-g and 6a-g have been confirmed to be dual inhibitors of EZH2 and HDACs in vitro, showing an interesting selectivity profile towards HDAC isoforms. In preliminary assays in U-937 AML cells, 8c (MC4128) decreased cell viability and induced apoptosis, with increased levels of acetyl-histone H3 and acetyl-α–tubulin. Importantly, we expect that our novel HDAC/EZH2 dual inhibitors can display a potent and synergic anti-cancer activity in vivo, thus becoming an attractive therapeutic approach to fight cancer.Friedreich’s ataxia (FRDA) is an autosomal recessive neurodegenerative mitochondrial disorder caused by an unstable GAA trinucleotide (TTC) repeat expansion in the first intron of the frataxin gene (FXN). In FRDA patients, the expanded GAA·TTC repeats lead to partial transcriptional silencing resulting in expression of structurally and functionally normal frataxin, but at lower levels compared to the normal. FRDA can be considered as an epigenetic disease due to the identification of several associated epigenetic marks, including 1) increased levels of methylated histones (H3K9me2, H3K9me3, H4K20me3) in regions flanking the GAA repeats, 2) increased DNA methylation at specific CpG sites upstream of the GAA repeats and, 3) reduced acetylation of several H3 and H4 lysine residues. Due to the importance of H4K20me to genomic integrity, very recently A-196 has been discovered as the first-in-class chemical probe of Suv4-20H1 and Suv4-20H2, with an IC50= 25 nM and IC50=144 nM, respectively. Despite the in vitro potency of A-196, confirmed by biochemical and cellular assays, preliminary in vitro metabolic studies in human liver microsomes (HLM) have shown some metabolic liability and potentially low solubility, with a Clint (μL/min/mg protein) =191 and a t1/2 (min)=7.28. Prompted by these findings, a lead chemical optimisation has been carried out with the aim to ameliorate chemical and physical properties of A-196. Preliminary biological results of our final compounds (1a-m and 2c) in HEK293 cell model of FRDA showed that only compound 1b (RM02) demonstrated similar effects (or slight better) than the reference compound A-196, with a luciferase fold reactivation of 1.20. The other compounds, unfortunately, showed no increase in frataxin expression beyond that one induced by the vehicle DMSO. Preliminary data for the evaluation of the cytotoxicity (adenylate kinase scores) showed that our compounds are probable non-toxic to the cells
Ab interno trabeculectomy: patient selection and perspectives
No full textKateki Vinod, Steven J Gedde Bascom Palmer Eye Institute, University of Miami Miller School of Medicine, Miami, FL, USA Abstract: Ab interno trabeculectomy is one among several recently introduced minimally invasive glaucoma surgeries that avoid a conjunctival incision and full-thickness sclerostomy involved in traditional glaucoma surgery. Ablation of the trabecular meshwork and inner wall of Schlemm’s canal is performed in an arcuate fashion via a clear corneal incision, alone or in combination with phacoemulsification cataract surgery. Intraocular pressure reduction following ab interno trabeculectomy is limited by resistance in distal outflow pathways and generally stabilizes in the mid-to-high teens. Relief of medication burden has been demonstrated by some studies. A very low rate of complications, most commonly transient hyphema and intraocular pressure elevations in the immediate postoperative period, have been reported. However, available data are derived from small retrospective and prospective case series. Randomized, controlled trials are needed to better elucidate the potential merits of ab interno trabeculectomy in the combined setting versus phacoemulsification cataract surgery alone and to compare it with other minimally invasive glaucoma surgeries. Keywords: ab interno trabeculectomy, glaucoma, intraocular pressure, minimally invasive glaucoma surgery, surgical outcome
A problemática do deslocamento interno e os desafios impostos à comunidade internacional para a proteção desta categoria: uma análise acerca do conflito civil colombiano
No full textTCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Graduação em Relações Internacionais.Espalhados por todo o território, vivendo em condições miseráveis, seja nos subúrbios das grandes cidades ou mesmo dispersos, em locais isolados, distante de grandes aglomerações, os deslocados internos partilham de uma mesma agonia. Sem dispor de um sistema de proteção eficiente e consolidado, tal categoria vive à mercê do completo abandono e da total precariedade. Na grande maioria das vezes, desprovidos de seus lares, isolados de seus familiares e, sobretudo, perseguidos por sua condição. Neste sentido, buscou-se investigar em que consiste o problema do deslocamento interno e quais são os principais desafios enfrentados pela comunidade internacional quanto à proteção dos indivíduos vítimas de tal contextura. Além disso, foi também objetivo deste trabalho avaliar a situação do conflito civil colombiano, mais precisamente, a situação em que se encontram os deslocados internos neste país e a intervenção internacional do ACNUR, junto ao governo na proteção desta categoria
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