Dissertações em Economia Aplicada (Mestrado) - PPGEA/ICSA
URI Permanente para esta coleçãohttps://repositorio.ufpa.br/handle/2011/17114
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Item Acesso aberto (Open Access) Aplicação financeira e processos de controle de universidades federais(Universidade Federal do Pará, 2024-12-27) MENDES NETO, João de França; DIAS, Lidiane Nazaré da Silva; http://lattes.cnpq.br/4706661632242562This study aimed to propose the standardization of budget and financial management routines and the concomitant refinement of resource application control within the UFPA, through the development of a specific finance manual for Federal Universities. By analyzing the context of the Federal University of Pará (UFPA), the study identified the need for a manual to standardize and improve budget and financial management routines, contributing to the optimization of public resources. The study focuses on the creation of a tailored finance guide for federal universities in digital format to assist administrators in managing resources in accordance with local public administration standards, along with legally mandated accountability. The research results highlight the relevance of the manual as a crucial tool to aid financial management in an environment marked by political and economic instability and the implementation of budget cuts and contingency measures. The manual contributes to promoting transparency and efficiency in public management and strengthens the accountability of those involved in the administrative process of available resources. Furthermore, the manual addresses essential topics such as fundamental concepts of public finance, relevant legislation, the main operations of SIAFI (Integrated Financial Administration System), budget consultations, GRU (Union Collection Guide) collection, and Treasury Management reports. It is expected that the use of the instruction guide, in conjunction with administrator training, will help improve financial administration in federal higher education institutions and promote efficiency in the use of public resources to meet the objectives of the academic institution in question. This investigation contributes to the field of Applied Economics by examining the financial administration of federal universities and presenting proposals to improve the use of available public resources. The manual produced is considered a tool to guide processes in the public sphere, encouraging transparency, accountability, and stimulating social participation in the oversight of these resources. The manual provides an opportunity to conduct research to provide information to managers and economists, and supports the formulation of strategies for the more efficient use of resources, contributing to the promotion of equity in higher education.Item Acesso aberto (Open Access) A Informação pública sob a ótica do cidadão: uma avaliação da transparência ativa nos municípios paraenses à luz do relatório popular(Universidade Federal do Pará, 2024-06-20) MACEDO, Carlos André Araujo de; SOUSA, Allison Manoel de; http://lattes.cnpq.br/5391186543607099; HTTPS://ORCID.ORG/0000-0002-5959-6078; DIAS, Lidiane Nazaré da Silva; http://lattes.cnpq.br/4706661632242562In the information age we live in today, transparency in public administration has become more vital than ever. Well-informed and engaged citizens are the foundation of a healthy democracy; access to quality public information is essential for them to perform their roles as overseers and active participants in government decisions that affect their lives. Citizen participation is necessary for the most efficient and effective economic decisions to promote an accurate allocation of resources, fostering trust in markets and thereby contributing to building a more prosperous future. This study explores the issue of active transparency in municipalities in the State of Pará, evaluating the quality of information provided in relation to an ideal model of citizen-oriented reporting - the Popular Report. Through the application of the Government Finance Officers Association (GFOA) model, along with the perspectives of Communication Theory and Disclosure Theory, we investigated the disclosure of information by municipalities in Pará in terms of active transparency, revealing a diverse scenario. We seek to contribute to the field of Applied Economics by offering data based on empirical evidence to guide the creation of public policies that encourage transparency and access to information. It was observed that real-time disclosure of municipal expenditures plays a key role in transparency. The findings support public managers and legislators by providing them with solid arguments to promote more efficient public communication adapted to the needs of citizens. The inclusion of the Popular Report in the monitoring structure of the Courts of Accounts is suggested as a way to promote greater institutional transparency. In this context, the study not only seeks to contribute to the dialogue on government transparency in Brazil, but also makes resources available to promote a municipal administration that is more accessible to citizens and participatory, in which the individual has an active role.