scholarly journals A execução orçamentária municipal: um estudo da secretaria de educação de santa maria – RS

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Thiago Mello da Silva ◽  
Cristiane Krüger ◽  
Cristiano Sausen Soares ◽  
Lizana Ilha da Silva
Keyword(s):  
Content Analysis ◽  
Budget Management ◽  
Education Department ◽  
Budget Planning ◽  
City Hall ◽  
Documentary Analysis ◽  
The City ◽  
Santa Maria ◽  
Budget Execution ◽  
Annual Planning

<p><strong>The municipal budget execution: a study of the education department of santa maria - RS</strong></p><p><strong>RESUMO: </strong>Com o objetivo de analisar a execução orçamentária municipal da Secretaria de Educação de Santa Maria - RS, este estudo objetivou especificamente descrever o orçamento da secretaria, verificar o percentual da receita corrente líquida municipal gasta com educação, e, demonstrar potencialidades e fragilidades do orçamento da secretaria pesquisada. A metodologia é qualitativa e descritiva, com procedimentos técnicos por meio de pesquisa documental e entrevistas. Os documentos analisados referem-se a relatórios da prefeitura de Santa Maria, no período de 2017 a 2018. Posterior a análise documental foram realizadas entrevistas com cinco servidores que trabalham na prefeitura e que tem conhecimento sobre o orçamento da secretaria analisada. A análise dos dados se deu por meio da análise descritiva e de conteúdo. A análise de conteúdo resultou em categorias como “elaboração do orçamento”, “planejamento e execução orçamentária”, “projetos da secretaria”, “fraquezas” e “forças do orçamento da secretaria de educação”. No geral, os resultados revelaram que a secretaria analisada possui uma gestão que está comprometida em aplicar os recursos da melhor forma possível e que as dificuldades enfrentadas se referem, de modo geral, à necessidade de planejamento anual prévio das despesas que serão incorridas no ano seguinte.<strong></strong></p><p><strong>PALAVRAS-CHAVE:</strong> Contabilidade pública; Orçamento municipal; Gestão; Educação.</p><p><strong>ABSTRACT:</strong> To analyze the municipal budget execution of the Education Secretariat of Santa Maria - RS, this study specifically aimed to describe the budget of the secretariat, to verify the percentage of municipal net current revenue spent on education, and to demonstrate potentialities and weaknesses of the budget. budget of the department searched. The methodology is qualitative and descriptive, with technical procedures through documentary research and interviews. The analyzed documents refer to reports from the Santa Maria City Hall, from 2017 to 2018. After the documentary analysis, interviews were conducted with five servants who work in the City Hall and who have knowledge about the budget of the analyzed office. Data analysis was performed through descriptive and content analysis. Content analysis resulted in categories such as “budgeting”, “budget planning and execution”, “secretariat projects,” “weaknesses” and “secretarial budget forces”. In general, the results revealed that the department analyzed has a management that is committed to applying resources to the best of its ability and that the difficulties faced generally refer to the need for prior annual planning of expenses that will be incurred the following year.</p><p><strong>KEYWORDS:</strong> Public accounting; Municipal budget; Management; Education.</p><p><strong>Data da submissão: 15/01/2020</strong><br /><strong>Data da aceitação: 01/06/2020</strong></p>

scholarly journals Budget performance indicators: theoretical and practical aspects

2021 ◽  
Vol 2021 (1) ◽  
pp. 46-63
Author(s):  
Serhii YUSHKO ◽  
Keyword(s):  
Budget Deficit ◽  
The State ◽  
Planning System ◽  
Budget Management ◽  
Budget Planning ◽  
Absolute Value ◽  
Before And After ◽  
The Relationship ◽  
Budget Execution

The article examines the indicators on the basis of which the budget execution in Ukraine is assessed. Budget revenues and expenditures are characterized. The paper demonstrates the features of calculating the budget deficit (surplus) in Ukraine before and after 2004 year, emphasizing that despite the special place of this indicator in the budget planning system, for various reasons for a number of years there was neglect of current regulations legislation and world experience in budget deficit management. It is emphasized the imperfection of the budget deficit indicator due to its inherent shortcomings, concluding that the absolute value of the budget deficit is important in connection with another indicator – budget financing. The components of budget financing are named and characterized. It was found that the most important role in the context of balancing the main budget of the state belongs to debt operations. It is demonstrated the relationship between indicators of budget deficit and financing (their modular values are the same), revenues and expenditures (identical provided the balances at the beginning and end of the reporting period), net borrowing and the amount of public debt (the value of the latter increases / decreases by the amount net borrowing). The examples of specific budget years demonstrate the facts of exceeding the total amount of funding (budget deficit) by net borrowings of the state; the conclusion about the significance of the indicator of net borrowings in assessing the state of public finances is drawn; the need for further search for ways to improve the quality of budget management, thoughtful borrowing planning, the implementation of active budget operations with securities is stressed.

scholarly journals O Fetiche do Planejamento Urbano no Município de Belém: o descompasso dos instrumentos públicos ## Urban Planning Fetishism in Belém Municipality: the backwardness of public instruments

2020 ◽  
Vol 9 (2) ◽  
pp. 81
Author(s):  
Jersonildo Calderaro Pereira ◽  
Maria do Socorro Almeida Flores
Keyword(s):  
Public Administration ◽  
Public Management ◽  
Master Plan ◽  
The Public ◽  
Master Plans ◽  
Documentary Analysis ◽  
Annual Budget ◽  
Development Plans ◽  
The City ◽  
Budget Execution

ResumoEsta pesquisa tem como objetivo analisar os planos diretores elaborados e implementados no município de Belém, Estado do Pará, com ênfase nos períodos pós-constituinte (1988), passando pelo Estatuto da Cidade (2001) e Estatuto da Metrópole (2015), para verificar se estes instrumentos públicos foram realmente utilizados pela administração pública como instrumento de gestão e planejamento ou se apenas corresponderam ao atendimento de formalidade legal, com o fim de abster-se de crime de responsabilidade na gestão pública. A pesquisa foi realizada utilizando como método, a pesquisa bibliográfica e análise documental, abrangendo a elaboração dos dois Planos Diretores do Município de Belém, aprovado sem 1993 e em 2008, destacando um recorte de três mandatos eletivos distintos. Posteriormente, realiza-se uma análise comparativa do Plano Diretor e Plano Plurianual (PPA), com a Lei de Diretrizes Orçamentárias (LDO) e a Lei do Orçamento Anual (LOA), sob a ótica da execução orçamentária no município de Belém e sua aplicabilidade nas Ações Programáticas de cada governo, abordando os aspectos do saneamento ambiental, mobilidade e acessibilidade do transporte público e habitação social urbana. Conclui-se que os Planos Diretores e os demais instrumentos públicos PPA, LDO e LOA, não guardam sintonia entre si e comprometem a sustentabilidade da gestão pública, apresentando-se desconectados frente aos Programas e Planos municipais elaborados e suas reais execuções, frente às suas disponibilidades orçamentárias. AbstractThis research aims to analyze the master plans developed and implemented in the municipality of Belém, State of Pará, with an emphasis on the post-constituent periods (1988), including the City Statute (2001) and the Metropolis Statute (2015), to verify whether these public instruments were used by the public administration as an instrument of management and planning or if they are mere legal formalities, in order to abstain from a crime of responsibility in public management. The research was carried out using bibliographic research and documentary analysis as a method, covering the elaboration of the two Urban Development Plans carried out by the Municipality of Belém in 1993 and in 2008, highlighting a section of three distinct elective mandates. Subsequently, a comparative analysis of the Master Plan and Pluriannual Plan (PPA) is performed, with the Budget Guidelines Law (LDO) and the Annual Budget Law (LOA), analyzing them from the perspective of budget execution in the municipality of Belém and its applicability in the Programmatic Actions of each government, addressing aspects of environmental sanitation, mobility and accessibility of public transport and urban social housing. It is concluded that the Master Plans and the other public instruments PPA, LDO and LOA, are not in tune with each other and compromise the sustainability of public management, presenting themselves disconnected from the Municipal Programs and Plans elaborated and their real executions, facing their budgetary availability.

scholarly journals A constituição do Sistema Municipal de Educação de Mesquita (RJ): uma identidade em construção / The constituition of the municipal education system of Mesquita (RJ): an identity under construction

2019 ◽  
Vol 2 (6) ◽  
pp. 180
Author(s):  
Adriena Casini da Silva
Keyword(s):  
Education System ◽  
Local History ◽  
Social Approach ◽  
Sociology Of Professions ◽  
City Hall ◽  
Documentary Analysis ◽  
History Of ◽  
Services Implementation ◽  
Under Construction ◽  
The City

Este artigo se propõe a discutir a constituição do Sistema Municipal de Educação de Mesquita (SEMED - MESQUITA/RJ), após a emancipação do município, em 1999. Por meio de uma abordagem histórica e social (DALLABRIDA, 2008; 2011; 2012A; 2012B) e se utilizando da revisão bibliográfica e da análise documental como metodologia, esta investigação se compatibiliza com o período em que a prefeitura e os serviços públicos da cidade estão sendo implementados, de 2001 a 2006. Trabalhando com os conceitos de identidade (DUBAR, 1998; 2005. DUBET & MARTUCCELLI, 1997), por meio do embasamento quanto à Sociologia das Profissões, buscamos compreender as diferentes identidades docentes dos grupos de indivíduos que compõem esse universo social (FARIA FILHO et al., 2004), repleto de tensões e de características que atentam para uma história do tempo presente que se torna relevante pelo contexto em que se insere e pelo estudo de uma História da Educação local, da Baixada Fluminense (DIAS & BEZERRA, 2015). Concluímos este estudo sobre a constituição da SEMED-MESQUITA e considerações acerca do processo de municipalização, e das estratégias que são lançadas à mão de modo emergencial para legitimação de sua emancipação e seu status de cidade.* * *This paper proposes to discuss the constitution of Mesquita’s Municipal Education System (SEMED - MESQUITA / RJ), after the emancipation of the city in 1999. Through a historical and social approach (DALLABRIDA, 2008; 2011; 2012A; 2012B) and throughout a bibliographic review and documentary analysis as methodologic approaches, this research is compatible with the period in which city hall and the city's public services implementation, from 2001 to 2006. Through the basis of the Sociology of Professions and the concepts of identity (DUBAR, 1998; 2005. DUBET & MARTUCCELLI, 1997), we aim to understand the different educational identities of the groups of individuals that compose this social universe (FARIA FILHO et al., 2004). Across tensions and intrinsic characteristics from history of the present time, this study becomes relevant by its social context in consonance to the study of a local history of Baixada Fluminense (DIAS & BEZERRA, 2015). We conclude this study on the constitution of SEMED-MESQUITA and we take considerations about the process of “municipalization”, and the strategies that are hand-launched in an emergency way to legitimize their emancipation and their status as a city.

scholarly journals Akuntabilitas Pengelolaan Anggaran Tahun 2014-2015 Pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Bone

2019 ◽  
Vol 2 (1) ◽  
pp. 71-90
Author(s):  
Agustiani Agustiani ◽  
Nahariah Nahariah
Keyword(s):  
Human Resources ◽  
Asset Management ◽  
Regional Government ◽  
Government Budget ◽  
Budget Management ◽  
Budget Planning ◽  
Management Agency ◽  
Budget Execution

This study aims to find out (1) What is the description of the implementation of performancebased Budget management accountability at the Regional Financial and Asset Management Agency of the Regency. Bone. (2) Constraints in implementing performance-based Budget Management accountability at the Regional Financial and Asset Management Agency, Kab. Bone. (3) What is the solution to the obstacles to the implementation of performance-based Budget Management accountability at the Regional Financial and Asset Management Agency of the Regency. Bone. The results of this study indicate that in the budget management accountability activities at the Regional Financial and Asset Management Agency in Kabupaten Bone, it has implemented 4 (four) accountability principles, namely budget planning, budgeting, budget execution, and budget accountability. However, there are still obstacles from the application of budget management accountability principles, namely weaknesses in Human Resources and Coordination in budgeting. As for the solutions to these constraints, as long as they are adapted to existing activities, follow the schedule and need more maximal socialization to the parties. party responsible for caramusyawaramufakat Regional Government Budget Team.

scholarly journals Educação ambiental, sustentabilidade e reciclagem: relato de uma experiência pedagógica realizada com alunos do ensino fundamental

2018 ◽  
Vol 7 (1) ◽  
Author(s):  
Natália Lampert Batista ◽  
Ângela Renata Kraisig ◽  
Luccianne Guedes da Luz Martins
Keyword(s):  
Elementary Education ◽  
Environmental Education ◽  
Interactive Technologies ◽  
City Hall ◽  
Science Technology ◽  
The World ◽  
The City ◽  
Santa Maria ◽  
New Look

Resumo: A Educação Ambiental surge com a possibilidade de um novo olhar sobre o mundo e, consequentemente, como uma forma de debate interdisciplinar acerca das realidades e dos conteúdos programáticos das diferentes disciplinas. A partir disso, teve-se como objetivo geral desenvolver práticas interdisciplinares nas disciplinas de Ciências, de Geografia e de História, frente à temática ambiental relacionada às tecnologias reutilizáveis, inclusivas e interativas. A partir dessas premissas, os alunos dos 7ºs anos, da EMEF Junto ao CAIC Luizinho de Grandi, desenvolveram pesquisas atreladas a temática tecnologia, ciência e sustentabilidade aplicadas à reciclagem e construíram materiais que foram expostos e premiados (3º lugar) na III Feira Municipal de Ciência, Tecnologia e Sustentabilidade, realizada pela Prefeitura Municipal de Santa Maria/RS, no ano de 2017. As atividades desenvolvidas contribuíram com a discussão ambiental na Escola, bem como para a promoção de pesquisas de iniciação científica pelos estudantes de Ensino Fundamental, despertando o interesse pela compreensão da realidade do lugar e pela pesquisa, bem como estimulando o senso crítico e a cidadania. Palavras-chave: Interdisciplinaridade. Ambiente. Tecnologia. Sustentabilidade. Reciclagem.  ENVIRONMENTAL EDUCATION, SUSTAINABILITY AND RECYCLING:REPORT OF A PEDAGOGICAL EXPERIENCE CONDUCTED WITH STUDENTS OF FUNDAMENTAL TEACHING Abstract: Environmental Education appears with the possibility of a new look on the world and, consequently, as a form of interdisciplinary debate about the realities and the programmatic content sof the different disciplines. From this, the article has as general objective to report interdisciplinary practices developed in the disciplines of Sciences, Geography and History, in relation to the environmental theme related to reusable, inclusive and interactive technologies. Basedon these premises, the students of the 7th year, of EMEF Junto ao CAIC Luizinho de Grandi, developed research related to technology, science and sustainability applied to recycling and built materials that were exhibited and awarded (3rd place) in the III Municipal Science, Technology and Sustainability Fair held by the City Hall of Santa Maria/RS in the year 2017. The activities developed contributed to the environmental discussion in the school, as well as to the promotion of research of scientific initiation by the students of Elementary Education, arousing the interest for the understanding of the reality of the place and the research, as well as stimulating the critical sense and the citizenship.Keywords: Science. Interdisciplinarity. Environment. Technology. Sustainability. Recycling.Referências:

scholarly journals A Semiempirical Microscale Model of the Surface Energy Balance and Its Application to Two Urban Rooftops

2008 ◽  
Vol 47 (3) ◽  
pp. 819-834 ◽  
Author(s):  
Timothy M. Barzyk ◽  
John E. Frederick
Keyword(s):  
Energy Balance ◽  
Surface Energy ◽  
Surface Energy Balance ◽  
Balance Model ◽  
Site Specific ◽  
City Hall ◽  
Microscale Model ◽  
Dry Conditions ◽  
Stone Concrete ◽  
The City

Abstract Individual structures within the same local-scale (102–104 m) environment may experience different microscale (&lt;103 m) climates. Urban microclimate variations are often a result of site-specific features, including spatial and material characteristics of surfaces and surrounding structures. A semiempirical surface energy balance model is presented that incorporates radiative and meteorological measurements to statistically parameterize energy fluxes that are not measured directly, including sensible heat transport, storage heat flux through conduction, and evaporation (assumed to be negligible under dry conditions). Two Chicago rooftops were chosen for detailed study. The City Hall site was located in an intensely developed urban area characterized by close-set high-rise buildings. The University rooftop was in a highly developed area characterized by three- to seven-story buildings of stone, concrete, and brick construction. Two identical sets of instruments recorded measurements contemporaneously from these rooftops during summer 2005, and results from the week of 29 July to 5 August are presented here. The model explains 83.7% and 96% of the variance for the City Hall and University sites, respectively. Results apply to a surface area of approximately 1260 m2, at length scales similar to the dimensions of built structures and other urban elements. A site intercomparison revealed variations in surface energy balance components caused by site-specific features and demonstrated the relevance of the model to urban applications.

scholarly journals Vocal acoustic and auditory-perceptual measures, vocal complaints and professional characteristics of teachers from the city of Santa Maria (Rio Grande do Sul), Brazil

2014 ◽  
Vol 19 (4) ◽  
pp. 387-398 ◽  
Author(s):  
Vanessa Veis Ribeiro ◽  
Carla Aparecida Cielo
Keyword(s):  
Professional Practice ◽  
Acoustic Analysis ◽  
Statistical Tests ◽  
Personal Identification ◽  
Primary School Teachers ◽  
Professional Characteristics ◽  
Perturbation Frequency ◽  
Perceptual Assessment ◽  
The City ◽  
Santa Maria

Purpose Describe and correlate acoustic and auditory-perceptual vocal measures, vocal complaints and professional characteristics of a group of teachers. Methods Ninety-nine female primary school teachers, aged 20 to 66 years, underwent auditory-perceptual (CAPE-V) and acoustic (Multi-Dimensional Voice Program Advanced) vocal assessments, and answered a questionnaire with questions about personal identification, overall health, occupational activities and vocal complaints. The ANOVA and Pearson’s correlation statistical tests have been applied. Results The teachers worked 6.98 hours a day, on average, and had been working as teachers for 12.91 years, approximately. Most of them reported vocal complaints and were employed in private schools. Auditory perceptual parameters were normal. All measures of jitter, shimmer, voiceless or unvoiced and subharmonic segments were above the normal range, as well as the standard deviation for fundamental frequency and soft phonation index. Perturbation frequency and age, roughness, breathiness and overall degree of voice were positively correlated with age and length of professional practice. There was also a negative correlation between amplitude perturbation and daily use of voice. Conclusion The teachers’ voices were considered as normal by the auditory-perceptual assessment, but noise and instability were detected in the acoustic analysis; there were, particularly, vocal complaints, and alteration of vocal acoustic and auditory-perceptual measures with increasing age and length of professional practice.

Implementasi CSR PT. Pos Indonesia Pada Program Bantuan Sarana Peribadatan

2020 ◽  
Vol 2 (3) ◽  
pp. 281-300
Author(s):  
Hadi Nurdin ◽  
Dang Eif Saiful Amin ◽  
Dyah Rahmi Astuti
Keyword(s):  
Research Method ◽  
Budget Management ◽  
Case Study Method ◽  
Assistance Program ◽  
Budget Planning ◽  
Second Stage ◽  
The Third ◽  
Third Stage ◽  
Last Stage

ABSTRAK Tulisan ini bertujuan untuk mengetahui implementasi  CSR PT. Pos Indonesia pada program bantuan sarana peribadatan mulai dari tahap perencanaan, pengorganisasian, pelaksanaan dan pengawasan. Metode penelitian ini menggunakan metode studi kasus untuk mengetahui karakteristik  dengan cara berinteraksi secara langsung dan mendalam mengenai sebuah kasus dan ringkasan yang digambarkan pada konteks di atas mendasari untuk menggali dan mendeskripsikan kegiatan-kegiatan divisi PKBL PT. Pos Indonesia. Analisis penelitian ini menggunakan deskriptif kualittaif. Hasil penelitian menunjukan bahwa Implementasi Kegiatan Responsibility CSR pada program bantuan sarana peribadatan, mulai dari tahap pertama yaitu perencanaan agenda proposal, peninjauan proposal, dan perencanaan anggaran. Tahap kedua yaitu tahap pengorganisasian dengan mengorganisasikan persiapan, mengorganisasikan koordinasi dan mengorganisasikan pengelolaan anggaran. Tahap ketiga yaitu tahap pelaksanaan melaksanan briefing, melaksanakan program dilapangan dan melaksankan penyaluran dan. Tahap terakhir yaitu pengawasan  mengawasi program, mengawasi dana yang telah disalurkan. Kata Kunci : CSR; Implementasi; Bantuan Sarana Peribadatan ABSTRACT This research aims to determine the implementation of CSR PT. Pos Indonesia in the assistance program for worship facilities starting from the planning, organizing, implementing and monitoring stages. This research method uses a case study method to find out the characteristics by interacting directly and deeply about a case and a summary illustrated in the above context is underlying to explore and describe the activities of the PKBL division of PT. Indonesian post. The analysis of this study uses descriptive qualitative. The results of the study show that the implementation of CSR Responsibility Activities in the worship facilities assistance program, starting from the first stage, namely planning the proposal agenda, reviewing proposals, and budget planning. The second stage is the organizing stage by organizing preparations, organizing coordination and organizing budget management. The third stage is the stage of carrying out the briefing, implementing the program in the field and implementing the distribution and. The last stage is supervision overseeing the program, overseeing the funds that have been channeled. Keywords : CSR; Implementation; Religious Facilities Assistance

Interpretation of the “City Hall Riots” as a Function of General Dogmatism

1962 ◽  
Vol 11 (1) ◽  
pp. 243-245 ◽  
Author(s):  
John Mc Carthy ◽  
Ronald C. Johnson
Keyword(s):  
City Hall ◽  
The City
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