Suchergebnisse

This article presents the results of one of the stages of the Youth and Media Convergence project: uses and appropriations of multimedia resources in the Amazon region of agricultural colonization (Vilhena-Rondônia-Amazônia-Brazil), and presents problematic profiles of the young Vilhena and Conditions offered for access to the Internet, in addition to presenting data on the leisure structure present in the municipality of Vilhena and the conditions of access of Vilhenian youth to this structure. This is based on data collected from official sources, municipal, state and federal, and private companies in the city of Vilhena, to outline both the conditions of access and the young people of the city. Based on theoretical authors such as Tapscott (1999, 2010) and Martín-Barbero (2004).

This study sought to identify the main drivers of and barriers to attracting capital market investments to the infrastructure sector in Brazil. The research findings indicate that the incentives vary according to the type of investor. Individual investors are strongly attracted by the tax exemption provided for in Statute 1,2431/2011 to purchase incentivized debentures, and, today, they represent one of the main investors in infrastructure in the country. On the other hand, domestic pension funds have no incentives based on this piece of legislation (their investments are exempt from income tax). For these pension funds, the spread paid by the issuers of incentivized debentures is low. Foreign investors consider the investment environment in the country to be unfavorable due to factors such as high exchange rate volatility and political instability. Therefore, broader institutional reforms are needed to fill the gap in infrastructure investments and attract long-term investors. Green certification of infrastructure projects represents another interesting strategy for attracting investments, especially foreign investors. ; Este estudio buscó identificar las principales motivaciones y barreras para atraer inversiones del mercado de capitales al sector de infraestructura en Brasil. Entre los resultados de la investigación se encontró que los incentivos varían según el tipo de inversionista. Los inversionistas individuales son fuertemente atraídos por la exención de impuestos prevista en la Ley nº 12.431/2011 para la compra de debentures incentivados y hoy representan uno de los principales inversionistas en infraestructura del país. Los fondos de pensiones nacionales, por su parte, no están incentivados por la exención de la ley (sus inversiones están exentas del Impuesto a la Renta) y consideran bajo el margen pagado por los emisores de debentures incentivados. Los inversionistas extranjeros consideran que el ambiente de inversión en el país es desfavorable, debido a factores como la alta volatilidad del tipo de ...

This article aims to discuss the capacities of the Brazilian State, particularly the Federal Executive Branch, to produce efficient infrastructure policies that deliver the expected benefits and also obtain support (or consent) from impacted social groups. We argue that the professionalization and technical knowledge of the federal government's public bureaucracy are constrained by low levels of autonomy and intragovernmental cohesion. Likewise, the relationship between the federal bureaucracy and local civil society, subnational governments and accountability agencies are precarious. This situation represents a barrier to the efficiency and legitimacy of state action in the sector. ; El objetivo del artículo es discutir las capacidades del Estado brasileño, en particular el Poder Ejecutivo Federal, para producir políticas de infraestructura eficientes que suministren los beneficios esperados y obtengan soporte (o consentimiento) de grupos sociales impactados. Se argumenta que el profesionalismo y la cualificación técnica en la burocracia pública del gobierno federal están limitados por la baja autonomía y la cohesión gubernamental. De la misma forma, las relaciones de la burocracia y la sociedad local, los representantes de las entidades federativas y las agencias de control son precarias. Esta situación constituye una barrera a la eficiencia y legitimidad de la acción estatal en el sector. ; O texto tem como objetivo discutir as capacidades do Estado brasileiro, notadamente do Poder Executivo Federal, para produzir políticas de infraestrutura eficientes que entreguem os benefícios esperados e obtenham o apoio (ou o consentimento) dos grupos sociais impactados. Argumenta-se que a profissionalização e a qualificação técnica existentes na burocracia pública do governo federal são constrangidas pela baixa autonomia e coesão intragover­namental. Igualmente, as relações da burocracia com a sociedade local, os representantes dos entes federativos e as agências de controle são precárias. Tal situação constitui-se em barreira para a eficiência e legitimidade da ação estatal no setor.

O objetivo deste trabalho foi identificar as trajetórias de automatização da coleta de dados em diversos Tribunais de Contas, as características comuns aos sistemas que emergiram e os impactos para os controles fiscal e contábil no Brasil. A automação de coleta de dados é parte da transformação digital no campo de auditoria, porém, as literaturas de auditoria pública no Brasil, de transformação digital ou de infraestrutura digital, não analisam como tal transformação se dá e como as infraestruturas se estabilizam e moldam o campo de auditoria. A automação da coleta de dados traz implicações inesperadas para o conteúdo da auditoria pública e de gestão financeira dos órgãos fiscalizados. A identificação das trajetórias dessa automatização permite discutir as diversas soluções presentes no campo e como isso afeta a uniformização da auditoria de governos. A automatização da coleta de dados pelos Tribunais de Contas, sobretudo o escopo e a frequência dessa coleta, induz como os órgãos fiscalizados priorizam a adoção e a manutenção de políticas e processos contábeis, orçamentários e de planejamento financeiro. As infraestruturas digitais que emergem desses sistemas moldam todo o campo de auditoria, enraízam-se e aumentam o custo de mudança futuro, perpetuando a heterogeneidade na fiscalização e na administração financeira de governos na federação. O artigo apresenta um estudo de caso longitudinal (1994 a 2020), com narrativas construídas a partir de questionários e entrevistas com analistas de controle externo de 26 Tribunais de Contas. A automatização da coleta de dados orçamentários e contábeis pelos Tribunais de Contas tem alterado a lógica do campo de auditoria de governos no Brasil. As infraestruturas digitais que emergem ao conectar Tribunais e seus jurisdicionados enraizaram conceitos, definições e expectativas implícitas na lógica de auditoria remota. ; This study aimed to identify the trajectories for data collection automation in various Courts of Accounts (Tribunais de Contas), the standard features of the systems that have emerged, and the impacts on fiscal and accounting oversight in Brazil. Data collection automation is part of the digital transformation in the field of auditing; however, the literature on public sector auditing in Brazil, on digital transformation, or digital infrastructure, does not analyze how this transformation occurs and how the infrastructures are stabilized and shape the field of auditing. Data collection automation has unexpected implications for the content of public sector audits and the financial management of the public sector auditees. Identifying the trajectories for digital tools of data collection automation enables a discussion on whether currently adopted solutions vary and the effects on the standardization of government audits. The automation of data collection by the Court of Accounts, particularly its scope and frequency, affects how the audited public organizations prioritize the adoption and maintenance of accounting, budgeting, and financial planning policies and processes. The digital infrastructures that emerge from these digital tools shape the entire field of auditing, they become embedded, and they increase the cost of future changes, perpetuating the heterogeneity in the auditing and financial management of governments in the Brazilian federation. The article presents a longitudinal case study (1994 to 2020), with narratives built based on questionnaires and interviews with auditors from 26 Courts of Accounts. The automation of budgetary and accounting data collection by Courts of Accounts has changed the logic of the field of government auditing in Brazil. The digital infrastructures that emerge by connectingCourts and the audited public organizations under their jurisdictions have embedded concepts, definitions, and implicitexpectations in a remote auditing logic.

The objective of this study is to analyze the determinants of private investment, especially private participation in infrastructure, focusing on the institutional quality of emerging economies. The emerging economies analyzed (Argentina, Brazil, China, Chile, Colombia, India, Indonesia, Malaysia, Mexico, Paraguay, Peru, Philippines, Russia, South Africa, Turkey, Ukraine, Uruguay and Venezuela) accounted for approximately 80% of the EMBIPLUS index and 60% of the EMBIGLOBAL index, reference indexes of the J.P. Morgan bank correspond in August 2016. The results show that most of the institutional variables analyzed, in particular, economic freedom and regulatory quality, actually explain the number of projects and the investment figure with private participation in infrastructure for the group of emerging economies analyzed in the period 1990-2015 even controlling for liquidity and global risk shocks.

Assembly of the union Thirty-Second Ordinary Session 10 – 11 February 2019 Addis Ababa, Ethiopia ; Last year we witnessed a historic event of great significance to the aviation sector in Africa. That was the launching of the Single African Air Transport Market (SAATM) that took place in January 2018 during the 30th Ordinary Session of the Africa Union Assembly of Heads of State and Government in Addis Ababa, Ethiopia.

The objective of this text is to present an overview of the trajectory of the infrastructure policies in Brazil in the recent period (2005-2013). In order to do so, it highlights the main efforts and advances towards the resumption of the role of the federal government in the sector, as well as it points to the limits and obstacles that contributed to the production of incomplete results and partial achievements in terms of project implementation and effectiveness. The analysis of the historical trajectory draws from three interrelated analytical categories: political-institutional environment, institutional arrangements and instruments of public action. The main conclusion is that the advances in the development of instruments and arrangements were incomplete and insufficient. Incomplete because they failed to overcome some of internal limitations (such as planning failures and decision-making processes isolated from civil society). Insufficient because, even if they were fully developed, they would still face difficulties in counterbalancing external constraints and the governance challenges imposed by the Brazilian political-institutional environment (such as a fragmentation of the state apparatus and the short-term interests of political actors inside the logic of the political system).

This study aims to evaluate whether political cycles, considering the governments' ideological bias, have sig­nificant impact on the decision-making regarding the allocation of public investments in infrastructure in the States of Brazil. The study used information of Brazilian States from the period between 2003 and 2014 in or­der to cover three political cycles. The method used was panel fixed effects regression which allows to identify characteristics of the States that are not clear and constant in time. The results show there is influence of the electoral cycle, if considering that ideological differences are connected to electoral cycles. Left-wing and center parties tend to invest more in infrastructure in pre-election periods when compared to right-wing parties. This result also contributes to the literature because it shows that cycles can be more influential depending on the party that is governing. A counter-intuitive result worthwhile mentioning is the negative impact of expenditures in infrastructure when the Governor belongs to the same political party as the President. For this variable, a positive impact was expected. ; Este estudio tiene como objetivo evaluar si los ciclos políticos, teniendo en cuenta el sesgo ideológico de los gobiernos, tienen un impacto significativo en la toma de decisiones sobre la asignación de inversiones públicas en infraestructura en los estados de Brasil. El estudio utilizó información de los estados brasileños del período comprendido entre 2003 y 2014 para cubrir tres ciclos políticos. El método utilizado fue la regresión de efectos fijos de panel que permite identificar las características de los estados que no son claras y constantes en el tiempo. Los resultados muestran que hay influencia del ciclo electoral, si se considera que las diferencias ideológicas están vinculadas a los ciclos electorales. Los partidos de izquierda y de centro tienden a invertir más en infraestructura en los períodos preelectorales en comparación con los partidos de derecha. Este resultado también contribuye a la literatura porque muestra que los ciclos pueden ser más influenciados dependiendo del partido que gobierna. Un resultado contraintuitivo digno de mención es el impacto negativo de los gastos en infraestructura cuando el gober­nador pertenece al mismo partido político que el presidente. Para esta variable, se esperaba un impacto positivo. ; Este artigo tem como objetivo avaliar se os ciclos políticos em conjunto com viés ideológico impactam significati­vamente as decisões de alocação de recursos públicos em investimentos de infraestrutura nos estados brasileiros. Para atingir tal objetivo, utilizamos informações em nível estadual de 2003 a 2014 para capturar três ciclos eleito­rais. Como abordagem metodológica utilizamos regressão em painel com efeitos fixos, com o objetivo de detectar características estaduais não observáveis e invariantes no tempo. Os resultados encontrados mostram a existência de influência do ciclo eleitoral se considerarmos as diferenças ideológicas interagindo com os ciclos eleitorais. Os resultados apontam que partidos de esquerda e de centro tendem a investir mais em infraestrutura em períodos pré-eleitorais se comparados com partidos de direita. Esse resultado contribui para a literatura evidenciando que ciclos podem ser mais influenciados dependendo do partido que está governando. Foi identificado adicionalmente um resultado contraintuitivo relativo ao impacto negativo nos gastos em infraestrutura quando o governador é do mesmo partido do presidente. Para essa variável, esperava-se um impacto positivo.