Pub Date : 2023-08-20DOI: 10.52028/tce-sc.v01.i01.art01.sp
Nelma Baldin
Este artículo, producto de investigación de la literatura, tiene como objetivo destacar la importancia de la creación del Tribunal de Cuentas del Estado de Santa Catarina para la promoción del desarrollo local y regional. Tomando como punto de partida los conceptos de estado, tribunales y sus fines, se elaboró el contexto histórico de la creación y organización de la institución de control de los gastos públicos practicada en Portugal y la transferencia de este sistema al Brasil Colonial. Desde ese punto de vista, se remonta a la historia política y económica de Brasil, asociando la forma de sistematización del control de los recursos públicos durante los períodos colonial e imperial. Los cambios vinieron a ocurrir en la República, procediendo con la creación del Tribunal Federal de Cuentas en 1890 por la defensa del entonces ministro de Hacienda Rui Barbosa. El foco estuvo centrado en el proceso de creación del Tribunal de Cuentas del Estado de Santa Catarina en 1955 y su consolidación como órgano de control de las finanzas públicas. La historia se construyó desde la creación, continuando en las décadas de trabajo del Tribunal de Cuentas de Santa Catarina (TCE/SC). El prestigio que la institución tiene en el control social y en los medios políticos se debe a la confiabilidad de su actuación en la gestión pública de Santa Catarina.
{"title":"Estado, democracia e controle das contas públicas: os encargos do Tribunal de Contas de Santa Catarina","authors":"Nelma Baldin","doi":"10.52028/tce-sc.v01.i01.art01.sp","DOIUrl":"https://doi.org/10.52028/tce-sc.v01.i01.art01.sp","url":null,"abstract":"Este artículo, producto de investigación de la literatura, tiene como objetivo destacar la importancia de la creación del Tribunal de Cuentas del Estado de Santa Catarina para la promoción del desarrollo local y regional. Tomando como punto de partida los conceptos de estado, tribunales y sus fines, se elaboró el contexto histórico de la creación y organización de la institución de control de los gastos públicos practicada en Portugal y la transferencia de este sistema al Brasil Colonial. Desde ese punto de vista, se remonta a la historia política y económica de Brasil, asociando la forma de sistematización del control de los recursos públicos durante los períodos colonial e imperial. Los cambios vinieron a ocurrir en la República, procediendo con la creación del Tribunal Federal de Cuentas en 1890 por la defensa del entonces ministro de Hacienda Rui Barbosa. El foco estuvo centrado en el proceso de creación del Tribunal de Cuentas del Estado de Santa Catarina en 1955 y su consolidación como órgano de control de las finanzas públicas. La historia se construyó desde la creación, continuando en las décadas de trabajo del Tribunal de Cuentas de Santa Catarina (TCE/SC). El prestigio que la institución tiene en el control social y en los medios políticos se debe a la confiabilidad de su actuación en la gestión pública de Santa Catarina.","PeriodicalId":231349,"journal":{"name":"Revista do Tribunal de Contas do Estado de Santa Catarina","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115430798","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-20DOI: 10.52028/tce-sc.v01.i01.art07.pe
Rafael Scherb, Raul da Mota Silveira Neto
Brazil presents a high commuting time from home to work by world standards. This paper provides evidences regarding the conditioning factors of commuting time and its analysis is based on the different results that each explanatory variable had in the econometric regression. Based on data from IBGE Census in 2010, this paper used a new division of the national territory to calculate the average time of commuting of each immediate region of urban articulation and identify the reasons why these disparities were verified between regions. The results indicate a strong influence of both socioeconomic characteristics of the region, as well as income inequality – measured by the gini index – and density, and the use of urban space, such as the percentage of people who pay rent, and even demographic characteristics, such as the percentage of women in each region. On this way, it is possible to discuss the advisory role of the courts of accounts in the elaboration of public policy aimed at better urban mobility.
{"title":"Condicionantes do tempo de commuting dos centros urbanos brasileiros: uma análise empírica","authors":"Rafael Scherb, Raul da Mota Silveira Neto","doi":"10.52028/tce-sc.v01.i01.art07.pe","DOIUrl":"https://doi.org/10.52028/tce-sc.v01.i01.art07.pe","url":null,"abstract":"Brazil presents a high commuting time from home to work by world standards. This paper provides evidences regarding the conditioning factors of commuting time and its analysis is based on the different results that each explanatory variable had in the econometric regression. Based on data from IBGE Census in 2010, this paper used a new division of the national territory to calculate the average time of commuting of each immediate region of urban articulation and identify the reasons why these disparities were verified between regions. The results indicate a strong influence of both socioeconomic characteristics of the region, as well as income inequality – measured by the gini index – and density, and the use of urban space, such as the percentage of people who pay rent, and even demographic characteristics, such as the percentage of women in each region. On this way, it is possible to discuss the advisory role of the courts of accounts in the elaboration of public policy aimed at better urban mobility.","PeriodicalId":231349,"journal":{"name":"Revista do Tribunal de Contas do Estado de Santa Catarina","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115012674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-20DOI: 10.52028/tce-sc.v01.i01.art03.sc
D. Pinheiro, Verônica x Verônica Pereira de Souza
Corruption and misconduct in public office, prevention and combat are constant objects of studies about Public Administration, considering the negative impact on the democratic order, public interests and public policies. There is not exactly a legal concept for acts of administrative improbity, but Law No. 8.429/92 – The Administrative Improbity Act – known as LIA, presents a typology so that its configuration can be identified, dividing them into: acts that imply illicit enrichment (art. 9); acts that cause damage to the Treasury (art. 10); and acts that violate the principles of Public Administration (art. 11). The present study is related to the research developed by the research project “Prevention and fight against corruption: the contribution of the systematization of data related to acts of administrative improbity in the jurisprudence of the Court of Justice of Santa Catarina (2015-2017)”, developed by SAPIENTIA – Research Group for the Study of Social and Organizational Transformations. The incidence of the LIA articles was identified, used as grounds for the initial petition of actions of misconduct in public office, with the objective of identifying which of them were more frequent, being the target including the innovations brought by Law No. 14.230/21, which made profound changes to the legal regime for acts of administrative improbity. The relevance of the research is justified by the fact that it corresponds to a period that preceded the Law No. 13.655/18, which included provisions on legal certainty and efficiency in the creation and application of public law in the Introduction to the Norms of Brazilian Act.
{"title":"Improbidade administrativa e um estudo acerca da amplitude e subjetividade do art. 11 da Lei nº 8.429/1992: análise de um recorte jurisprudencial do Tribunal de Justiça de Santa Catarina","authors":"D. Pinheiro, Verônica x Verônica Pereira de Souza","doi":"10.52028/tce-sc.v01.i01.art03.sc","DOIUrl":"https://doi.org/10.52028/tce-sc.v01.i01.art03.sc","url":null,"abstract":"Corruption and misconduct in public office, prevention and combat are constant objects of studies about Public Administration, considering the negative impact on the democratic order, public interests and public policies. There is not exactly a legal concept for acts of administrative improbity, but Law No. 8.429/92 – The Administrative Improbity Act – known as LIA, presents a typology so that its configuration can be identified, dividing them into: acts that imply illicit enrichment (art. 9); acts that cause damage to the Treasury (art. 10); and acts that violate the principles of Public Administration (art. 11). The present study is related to the research developed by the research project “Prevention and fight against corruption: the contribution of the systematization of data related to acts of administrative improbity in the jurisprudence of the Court of Justice of Santa Catarina (2015-2017)”, developed by SAPIENTIA – Research Group for the Study of Social and Organizational Transformations. The incidence of the LIA articles was identified, used as grounds for the initial petition of actions of misconduct in public office, with the objective of identifying which of them were more frequent, being the target including the innovations brought by Law No. 14.230/21, which made profound changes to the legal regime for acts of administrative improbity. The relevance of the research is justified by the fact that it corresponds to a period that preceded the Law No. 13.655/18, which included provisions on legal certainty and efficiency in the creation and application of public law in the Introduction to the Norms of Brazilian Act.","PeriodicalId":231349,"journal":{"name":"Revista do Tribunal de Contas do Estado de Santa Catarina","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127764443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-20DOI: 10.52028/tce-sc.v01.i01.art02.mg
Cristiana Fortini, Caio Mário Lana Cavalcanti
A Lei nº 14.230/21, conforme sabido, alterou substancialmente a Lei nº 8.429/92, seja sob o prisma processual, seja sob o aspecto material do instituto da improbidade administrativa. Pela magnitude das modificações perpetradas, que alteraram severamente a redação original da lei, de fato era esperado que muitos dos dispositivos incluídos ou alterados chegassem ao Supremo Tribunal Federal no âmbito do controle concentrado e abstrato de constitucionalidade, nos termos permitidos pela Constituição da República Federativa do Brasil. O presente artigo objetiva, pois, expor, sumariamente e sem intuito exaustivo, os principais pontos já decididos e enfrentados pela Corte Suprema, até o presente momento.
{"title":"Lei nº 14.230/21: um apanhado geral sobre os recentes posicionamentos do Supremo Tribunal Federal","authors":"Cristiana Fortini, Caio Mário Lana Cavalcanti","doi":"10.52028/tce-sc.v01.i01.art02.mg","DOIUrl":"https://doi.org/10.52028/tce-sc.v01.i01.art02.mg","url":null,"abstract":"A Lei nº 14.230/21, conforme sabido, alterou substancialmente a Lei nº 8.429/92, seja sob o prisma processual, seja sob o aspecto material do instituto da improbidade administrativa. Pela magnitude das modificações perpetradas, que alteraram severamente a redação original da lei, de fato era esperado que muitos dos dispositivos incluídos ou alterados chegassem ao Supremo Tribunal Federal no âmbito do controle concentrado e abstrato de constitucionalidade, nos termos permitidos pela Constituição da República Federativa do Brasil. O presente artigo objetiva, pois, expor, sumariamente e sem intuito exaustivo, os principais pontos já decididos e enfrentados pela Corte Suprema, até o presente momento.","PeriodicalId":231349,"journal":{"name":"Revista do Tribunal de Contas do Estado de Santa Catarina","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126822401","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-20DOI: 10.52028/tce-sc.v01.i01.art06.rj
Arthur Bobsin de Moraes, Luiz Fernando Calegari
This essay has as its object the analysis of dispute boards as a new perspective of Public Administration, with a more consensual performance, through models and acts with different actors of society. A brief introduction will be made on the current paradigm of Administration, without the objective of studying the models of Administration. After demonstrating the change in perspective, the essay will focus on the dispute board institute, a method for resolving disputes involving contracts of great complexity and economic importance, as with infrastructure contracts agreed by the Public Administration. Finally, this article will examine the use of dispute boards in public works using as an example a comparison between two works, one in which the mechanism was used (São Paulo City Metro) and one in which it was not used (Ponte Hercílio Luz in Florianópolis, Santa Catarina), intending to demonstrate that they can bring efficiency to infrastructure.
{"title":"Uma nova perspectiva: a análise dos dispute boards como mecanismos alternativos de resolução de conflitos aplicado aos contratos de infraestrutura","authors":"Arthur Bobsin de Moraes, Luiz Fernando Calegari","doi":"10.52028/tce-sc.v01.i01.art06.rj","DOIUrl":"https://doi.org/10.52028/tce-sc.v01.i01.art06.rj","url":null,"abstract":"This essay has as its object the analysis of dispute boards as a new perspective of Public Administration, with a more consensual performance, through models and acts with different actors of society. A brief introduction will be made on the current paradigm of Administration, without the objective of studying the models of Administration. After demonstrating the change in perspective, the essay will focus on the dispute board institute, a method for resolving disputes involving contracts of great complexity and economic importance, as with infrastructure contracts agreed by the Public Administration. Finally, this article will examine the use of dispute boards in public works using as an example a comparison between two works, one in which the mechanism was used (São Paulo City Metro) and one in which it was not used (Ponte Hercílio Luz in Florianópolis, Santa Catarina), intending to demonstrate that they can bring efficiency to infrastructure.","PeriodicalId":231349,"journal":{"name":"Revista do Tribunal de Contas do Estado de Santa Catarina","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115924055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-20DOI: 10.52028/tce-sc.v01.i01.art05.es
Rodrigo Francisco de Paula
A Lei nº 14.133/2021, que veicula normas gerais em matéria de licitações e contratações públicas, passa a prever, como um dos objetivos do processo licitatório, o incentivo à inovação e ao desenvolvimento nacional sustentável (art. 11, inc. IV), além de instituir uma nova modalidade de licitação – o diálogo competitivo – para a contratação de objeto que envolva inovação (art. 32). O incentivo à inovação pelo Estado ganhou grande importância com o advento da Emenda Constitucional nº 85/2015, que tornou competência comum entre os entes federados proporcionar meios de acesso à inovação (art. 23, inc. V, da Constituição Federal) e inseriu a inovação, ao lado do desenvolvimento científico, da pesquisa, e da capacitação científica e tecnológica, como área a ser incentivada pelo Estado (art. 218 da Constituição Federal). Se o incentivo à inovação pelo Estado pode ser efetivado mediante diversos tipos de políticas públicas, por exemplo, com o financiamento de pesquisas e de capacitação científica e tecnológica para o desenvolvimento científico, consoante estabelecido na Lei nº 10.973/2004, esse mesmo incentivo à inovação constitui, agora, um dos objetivos do processo licitatório: ou seja, as licitações públicas para a aquisição de bens, a contratação de serviços e de obras deverão perseguir essa finalidade. Assim, a administração pública, nas contratações para atender as suas necessidades, deve buscar soluções inovadoras, de modo a incentivar que seus fornecedores desenvolvam bens e serviços ou executem obras que sejam resultado de inovação.
{"title":"Administração pública e o incentivo à inovação na nova lei de licitações: reflexões sobre um novo paradigma para o controle das contratações públicas","authors":"Rodrigo Francisco de Paula","doi":"10.52028/tce-sc.v01.i01.art05.es","DOIUrl":"https://doi.org/10.52028/tce-sc.v01.i01.art05.es","url":null,"abstract":"A Lei nº 14.133/2021, que veicula normas gerais em matéria de licitações e contratações públicas, passa a prever, como um dos objetivos do processo licitatório, o incentivo à inovação e ao desenvolvimento nacional sustentável (art. 11, inc. IV), além de instituir uma nova modalidade de licitação – o diálogo competitivo – para a contratação de objeto que envolva inovação (art. 32). O incentivo à inovação pelo Estado ganhou grande importância com o advento da Emenda Constitucional nº 85/2015, que tornou competência comum entre os entes federados proporcionar meios de acesso à inovação (art. 23, inc. V, da Constituição Federal) e inseriu a inovação, ao lado do desenvolvimento científico, da pesquisa, e da capacitação científica e tecnológica, como área a ser incentivada pelo Estado (art. 218 da Constituição Federal). Se o incentivo à inovação pelo Estado pode ser efetivado mediante diversos tipos de políticas públicas, por exemplo, com o financiamento de pesquisas e de capacitação científica e tecnológica para o desenvolvimento científico, consoante estabelecido na Lei nº 10.973/2004, esse mesmo incentivo à inovação constitui, agora, um dos objetivos do processo licitatório: ou seja, as licitações públicas para a aquisição de bens, a contratação de serviços e de obras deverão perseguir essa finalidade. Assim, a administração pública, nas contratações para atender as suas necessidades, deve buscar soluções inovadoras, de modo a incentivar que seus fornecedores desenvolvam bens e serviços ou executem obras que sejam resultado de inovação.","PeriodicalId":231349,"journal":{"name":"Revista do Tribunal de Contas do Estado de Santa Catarina","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129072984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-20DOI: 10.52028/tce-sc.v01.i01.art08.sc
Tasso Jardel Vilande, Cláudio Reis Gonçalo
The objective of this research is to describe qualitative studies in high-impact publications that contribute to control in public administration. To achieve this, a contextualization of the journals is performed, followed by the presentation of research contributions through the grouping of articles and analysis of the adopted methodologies. The methodology is descriptive, based on the analysis of articles published between 2017 and 2022, with an average H-Index of 73. The articles are grouped according to their areas of contribution. A higher number of applied, exploratory, and cross-sectional studies are observed, with few significant changes in research procedures. The importance of triangulation with government data is emphasized. This work aims to analyze qualitative research with high impact in the field of control in public administration, with the goal of contributing to the advancement of control in this context, emphasizing its scientific contributions and methodologies.
{"title":"Pesquisas qualitativas que contribuem para o controle da administração pública","authors":"Tasso Jardel Vilande, Cláudio Reis Gonçalo","doi":"10.52028/tce-sc.v01.i01.art08.sc","DOIUrl":"https://doi.org/10.52028/tce-sc.v01.i01.art08.sc","url":null,"abstract":"The objective of this research is to describe qualitative studies in high-impact publications that contribute to control in public administration. To achieve this, a contextualization of the journals is performed, followed by the presentation of research contributions through the grouping of articles and analysis of the adopted methodologies. The methodology is descriptive, based on the analysis of articles published between 2017 and 2022, with an average H-Index of 73. The articles are grouped according to their areas of contribution. A higher number of applied, exploratory, and cross-sectional studies are observed, with few significant changes in research procedures. The importance of triangulation with government data is emphasized. This work aims to analyze qualitative research with high impact in the field of control in public administration, with the goal of contributing to the advancement of control in this context, emphasizing its scientific contributions and methodologies.","PeriodicalId":231349,"journal":{"name":"Revista do Tribunal de Contas do Estado de Santa Catarina","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134024888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-20DOI: 10.52028/tce-sc.v01.i01.art04.sc
Herneus De Nadal, Daniel Augusto Rheinheimer
The court of audit has a relevant role in the protection of public assets, in observance with their constitutional duties. In this context, there has recently discussion about the application of the disregard doctrine in external control processes, in order to safeguard public funds. The hypothesis to be analyzed with the deductive method is the study of the possibility or not of the application of this measure by the audit courts. This analysis takes into account the Law No. 13.655/2018, which determines that the practical consequences of the decision to be made must be observed, positivizing consequentialism in the national legal system.
{"title":"Consequencialismo jurídico e desconsideração da personalidade jurídica: aplicação nos processos de controle externo","authors":"Herneus De Nadal, Daniel Augusto Rheinheimer","doi":"10.52028/tce-sc.v01.i01.art04.sc","DOIUrl":"https://doi.org/10.52028/tce-sc.v01.i01.art04.sc","url":null,"abstract":"The court of audit has a relevant role in the protection of public assets, in observance with their constitutional duties. In this context, there has recently discussion about the application of the disregard doctrine in external control processes, in order to safeguard public funds. The hypothesis to be analyzed with the deductive method is the study of the possibility or not of the application of this measure by the audit courts. This analysis takes into account the Law No. 13.655/2018, which determines that the practical consequences of the decision to be made must be observed, positivizing consequentialism in the national legal system.","PeriodicalId":231349,"journal":{"name":"Revista do Tribunal de Contas do Estado de Santa Catarina","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122120102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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