CENTRO DE GESTÃO E NEGÓCIOS

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Navegando CENTRO DE GESTÃO E NEGÓCIOS por Assunto "Administração pública"

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    Análise da terceirização nas instituições de ensino superior públicas no Estado de Goiás
    (Universidade Federal de Goiás, 2017-05-15) Silva, Marcus Vinícius Moreira Castro; Silva, André Vasconcelos da; http://lattes.cnpq.br/3427056378409932; Silva, André Vasconcelos da; http://lattes.cnpq.br/3427056378409932; Chaves, Manoel Rodrigues; Bueno, Marcos; Leal, Geraldo Sadoyama; Almeida, Emerson Gervasio de
    The present work intends to verify the outsourcing in public higher education institutions of the State of Goiás, in order to trace a general theoretical reference, passing through the evolution of the productive systems and the insertion of outsourcing as a management tool, as well as legislation has addressed this phenomenon. In the study, it was divided into two parts, the first one a bibliometric study that aims to evaluate the scientific production on the subject of outsourcing tabulating the results obtained to understand the directions of scientific production on the subject. There has been a growing increase in production in recent years, but still with a lot of conceptual differences. The second study focused on the materialization of outsourcing in the public higher education institutions of the State of Goiás by means of the analysis of the outsourcing contracts and the judicial processes resulting from this contract, where it can be verified the constant increase of the use of this tool of Management in these organizations, but also the failures in contracts that lead to judicial convictions, demonstrating that there is in fact precarious work, since there are losses to workers in these conditions.
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    O controle interno na gestão pública municipal: um estudo multicaso em municípios de pequeno porte do estado de Goiás
    (Universidade Federal de Goiás, 2019-12-11) Santos, Carlos José dos; Chaves, Manoel Rodrigues; http://lattes.cnpq.br/3159025709285462; Sadoyama, Adriana dos Santos Prado; Rosim, Daniela; Chaves, Manoel Rodrigues
    The Federal Constitution of 1988 required the implementation of the internal control system in the three powers, reaffirming the need to maintain the internal control system intergrated by Brazilian municipalities. Thus, this research aims to diagnose the internal control structure implemented in the municipalities surveyed and propose suggestions for improvement in accordance with legal requirements, in order to meet the local reality. Therefore, we chose to research multiple cases, using an intentional sample, totaling four small cities in Goias, with an estimated population of up to 50,000 inhabitants. A descriptive, qualitative approach was performed, data were collected through semi-structured interviews, document analysis, questionnaire application and participant observation. Observations, interviews and application of the questionnaire were conducted between July and November 2019, with visits to those responsible for the central internal control agencies of the municipalities. The main documents analyzed were: laws, decrees, normative procedures, normative instructions, resolutions, LOA, LDO, PPA, balance sheets, balance sheets, among others. Data were analyzed through content analysis. For each specific objective was defined a category and the respective elements of analysis. Regarding the administrative organization, there is the absence of specific legal instruments at the municipal level. Regarding the hierarchy, the interviewees declared to be subordinate to the highest manager (mayor), or have secretarial status, as directed by the literature. Regarding the nomenclature, there was a diversity of terms used, this is due to the fact that there is no standardization by the legislation. It is noticed a limited scope and performance and low number of employees involved, revealing little understanding about the activities and control procedures. To verify the performance of these internal control bodies, we sought to list some of the main development activities based on the researcher's experience, namely: bidding, asset control, warehouse management and annual closing of government accounts and management accounts. With regard to bidding, it appears that the municipalities do not perform preventive controls in the internal and external phases of the bidding process. With regard to asset control, respondents revealed that the municipality outsources wealth management. All respondents are unanimous in revealing that there is no physical warehouse in their prefectures. As for the appreciation of government accounts and management accounts, revealed to leave to the accounting industry. Regarding the classification of the functions performed by the respective organs and the activities disciplined by the FC: accounting, financial, budgetary, operational and patrimonial supervision, it is verified that none of the four prefectures perform the five main activities by the Federal Constitution. Regarding the maturity level of the internal control structure, the four municipalities were classified at the incipient level (0). Thus, it is expected that the surveyed municipalities institutionalize their internal control system through specific municipal laws, adopt new control practices, procedures and activities, in order to comply with local legislation and reality.