Gestão Pública - Mestrado Profissional
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Navegando Gestão Pública - Mestrado Profissional por Autor "Almeida, José Elias Feres de"
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- ItemA equalização fiscal na distribuição da cota-parte do ICMS no Estado do Espírito Santo(Universidade Federal do Espírito Santo, 2015-12-17) Rezende Filho, Sérgio Fassbender de; Almeida, José Elias Feres de; https://orcid.org/0000000189304657; Carneiro, Teresa Cristina Janes; Giuberti, Ana CarolinaAgainst a backdrop of fiscal decentralization observed in Brazil in recent decades, and economic disparity partner with municipalities with different capacities of selffinancing, as well as different demands for public services, it is urgent to investigate the effects of the main intergovernmental transfer feature, the quotations the ICMS on revenue allocation among subnational entities. For this purpose the present study aimed to analyze the transfer of quota-part of the ICMS in the State of Espírito Santo, and imposing and unattended parcels that compose it, from the point of view of fiscal equalization. Information available has been used in the last IBGE census in 2010, and the amount passed on due to the quota share of the same year ICMS and identified indicators that represent the demand for public goods and services (fiscal necessity) and capacity for storage own taxes (fiscal capacity). The analysis we used multivariate linear regression to investigate the relationship of the quota share of the ICMS, and the plots that compose it, with the variables that characterize indicators of need / fiscal capacity of municipalities. The result shows that the portion of the quotaimposing the ICMS acts in the opposite direction the idea of equalization, benefiting from more resources the municipalities that have greater capacity to finance itself. On the other hand, the autonomous portion promotes a flow of resources to those municipalities that have less capacity to finance itself by own revenues and also received fewer resources of the tax share of the quota share of the ICMS. However, the weight that imposing portion of the quota share of the ICMS has the total transfer of quota share of VAF and the absence of criteria aimed at promoting fiscal equalization in the distribution of that revenue prevent municipalities that have the greatest need and lower fiscal capacity can be met by this intergovernment transfer
- ItemAnálise dos impactos da EBSERH no desempenho dos hospitais universitários federais(Universidade Federal do Espírito Santo, 2016-08-10) Orlandi, Daniele de Paula; Almeida, José Elias Feres de; https://orcid.org/0000000212953461; Carneiro, Teresa Cristina Janes; Louzada, Luiz CláudioThe present study investigated the impact of the adherence of the Federal University Hospitals to the Hospital Service Brazilian Company (EBSERH) in the care and teaching execution considering the three phases of the transition process. The pattern was composed of 32 federal university hospitals between 2011 and 2015. Among those, 24 adhered contractually to the EBSERH and 8 did not adhere. A model of the data envoltory analysis was used (DEA) to estimate the execution of the hospitals and, in the second phase, the obtained score was applied as dependent variable in Tobit regression model (truncate between 0 and 1) with hospital and teaching indicators as independent variables. The obtained results showed that the administration by the HSBC does not impact statistically the efficiency scores of the evaluated hospitals in none of the transition process phases. Nonetheless, the employees for bed and teaching intensity variables showed positive association with the execution of the hospitals and the average time of stay and dedication to the teaching variables had opposed behavior. New analysis of the impact of the adherence of the hospitals to the HSBC must be done after wide consolidation of the company as a way to evaluate the administration policy of such an important segment of the public services at long term
- ItemDeterminantes da transparência das universidades federais brasileiras(Universidade Federal do Espírito Santo, 2013-10-31) Pessoa, Iury da Silva; Almeida, José Elias Feres de; Carneiro, Teresa Cristina Janes; Fávero, Luiz Paulo LopesThis study measures the degree of transparency of information in the electronic portals of Brazilian federal universities and identifies determinants for such transparency. It prepared an Index Disclosure of Federal Universities (IndexDUF) based on indices Dixon, Coy and Tower (1993), Rosario et. al. (2011) and Catholic (2011), which is applied to the portals of all 59 Brazilian federal universities. There was an average level of disclosure of 66.32 % between the federal universities. Information relating to the extension are the most widespread (85.88 %) has information related to quality academic or administrative are less widely between federal universities, with a level of disclosure of 41.69 %. It was also found that universities in South and Southeast tend to be more transparent than universities in other regions, since they represent seven of the ten Brazilian universities to disclose more. Already universities North and Northeast represent eight of the ten universities that less disclose, however, such perceptions were not statistically significant. Were also tested 15 hypotheses to see which determinants (variables) are relevant to explain the transparency in the federal universities. Thus, we used 31 proxies for the determinants of transparency, which were tested using multiple linear regression, in which eight models were estimated using the election intentional determinants and five other models using the Backward procedure. The model 04, considered the most relevant and what best fits the design of the research shows that the determinants Size faculty (Xtadoc), size of the technical- administrative (Xtaserv), Quality Graduation (Quagr), Quality post graduate (QUAPG) and Qualification of teachers (QuaDoc2) are determinants of transparency