Controle de sustentabilidade pelos tribunais de contas
Ano de defesa: | 2016 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | |
Tipo de documento: | Tese |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Pontif?cia Universidade Cat?lica do Rio Grande do Sul
|
Programa de Pós-Graduação: |
Programa de P?s-Gradua??o em Direito
|
Departamento: |
Faculdade de Direito
|
País: |
Brasil
|
Palavras-chave em Português: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://tede2.pucrs.br/tede2/handle/tede/6613 |
Resumo: | This study aims to demonstrate the possibilities of performances of the Public Accounts in implementing the principle/duty of sustainability in the broad sense (to encompass the environmental, social, economic, fiscal, legal-political and ethical dimensions) and in the strict sense (pertaining to the protection of the natural environment). Approaches the sustainability as duty and principle in conjunction with the principles interconnected to it: public participation, publicity and transparency (access to information), principles of prevention and precaution, good good governance, cooperation (international and national) and intergenerational solidarity. Presents the legal framework which should base the expanded legal control to be held at the controls of sustainability environmental, social and fiscal. It appears that the mode fiscal sustainability control and social sustainability control there is a further development of surveillance initiatives, which does not exempt the improvement in the control of results (e.g. quality of investments). As for the control of ecological / environmental sustainability a very long way has to be followed. Research indicates "good practices" of Supreme Audit Institutions from other countries. It develops the idea that the external control will concurrently be a sustainability control, by adaptations of instruments partly already used by Public Accounts. In this sense, considerations and improvement proposals were above regarding the usage of audits and coordinated audits (national and international) of sustainability, term sustainable management adjustment, implementation and quality control of public consultations and public hearings, expanded legal control (constitutional and sustainability compliance) and simultaneous sustainability of control provided by protective and precautionary measures. Control of sustainability criteria in making bids and public procurement should become included in the agendas of the Audit Courts. Simultaneously, it is suitable for the Public Accounts offers the incisive witness of sustainable consumption in their sustainable bidding. |
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Freitas, Juarez366.994.380-34http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4782895D7Gomes, Carla Amado652.746.520-34http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4451044D8Cunda, Daniela Zago Gon?alves da2016-04-19T18:05:45Z2016-01-11http://tede2.pucrs.br/tede2/handle/tede/6613This study aims to demonstrate the possibilities of performances of the Public Accounts in implementing the principle/duty of sustainability in the broad sense (to encompass the environmental, social, economic, fiscal, legal-political and ethical dimensions) and in the strict sense (pertaining to the protection of the natural environment). Approaches the sustainability as duty and principle in conjunction with the principles interconnected to it: public participation, publicity and transparency (access to information), principles of prevention and precaution, good good governance, cooperation (international and national) and intergenerational solidarity. Presents the legal framework which should base the expanded legal control to be held at the controls of sustainability environmental, social and fiscal. It appears that the mode fiscal sustainability control and social sustainability control there is a further development of surveillance initiatives, which does not exempt the improvement in the control of results (e.g. quality of investments). As for the control of ecological / environmental sustainability a very long way has to be followed. Research indicates "good practices" of Supreme Audit Institutions from other countries. It develops the idea that the external control will concurrently be a sustainability control, by adaptations of instruments partly already used by Public Accounts. In this sense, considerations and improvement proposals were above regarding the usage of audits and coordinated audits (national and international) of sustainability, term sustainable management adjustment, implementation and quality control of public consultations and public hearings, expanded legal control (constitutional and sustainability compliance) and simultaneous sustainability of control provided by protective and precautionary measures. Control of sustainability criteria in making bids and public procurement should become included in the agendas of the Audit Courts. Simultaneously, it is suitable for the Public Accounts offers the incisive witness of sustainable consumption in their sustainable bidding.O presente trabalho tem por objetivo demonstrar as possibilidades de atua??es dos Tribunais de Contas do pa?s na concretiza??o do princ?pio/dever de sustentabilidade no sentido amplo (a englobar as dimens?es ambiental, social, econ?mica, fiscal, jur?dico-pol?tica e ?tica) e no sentido estrito (atinente ? tutela do meio ambiente natural). Aborda-se a sustentabilidade como dever e princ?pio em conjunto com os princ?pios a ela interligados: da participa??o p?blica, publicidade e transpar?ncia (acesso ? informa??o), princ?pios da preven??o e da precau??o, da boa administra??o p?blica, da coopera??o (internacional e nacional) e da solidariedade intergeracional. Apresenta-se o ?marco legal? que dever? embasar o controle ampliado de legalidade a ser realizado nos controles de sustentabilidade ambiental, social e fiscal. Constata-se que na modalidade de controle de sustentabilidade fiscal e de controle de sustentabilidade social h? um maior desenvolvimento de iniciativas de fiscaliza??o, o que n?o dispensa o aprimoramento no controle de resultados (v.g. qualidade dos investimentos). J? quanto ao controle de sustentabilidade ecol?gica/ambiental, um caminho muito longo h? de ser trilhado. A pesquisa indica ?boas pr?ticas? de Entidades de Fiscaliza??o Superiores de outros pa?ses e do Tribunal de Contas da Uni?o. Desenvolve-se a ideia de que o controle externo dever? concomitantemente ser um controle de sustentabilidade, mediante adapta??es de instrumentos em parte j? utilizados pelos Tribunais de Contas. Nesse sentido, foram tecidas considera??es e propostas de aprimoramento quanto ? utiliza??o das auditorias operacionais e auditorias coordenadas (nacionais e internacionais) de sustentabilidade, termo de ajustamento de gest?o sustent?vel, realiza??o e controle de qualidade das consultas e audi?ncias p?blicas, controle ampliado de legalidade (de conformidade constitucional e de sustentabilidade) e controle de sustentabilidade simult?neo propiciado pelas medidas cautelares. A fiscaliza??o dos crit?rios de sustentabilidade na realiza??o de licita??es e contrata??es p?blicas dever? passar a constar nas pautas dos Tribunais de Contas. Simultaneamente, cabe ?s Cortes de Contas oferecer, nas suas pr?prias licita??es, o testemunho incisivo do consumo sustent?vel.Submitted by Setor de Tratamento da Informa??o - BC/PUCRS (tede2@pucrs.br) on 2016-04-19T18:05:45Z No. of bitstreams: 1 TES_DANIELA_ZAGO_GONCALVES_DA_CUNDA_PARCIAL.pdf: 4587255 bytes, checksum: b68a10cee60cd13e88820b6e291043f8 (MD5)Made available in DSpace on 2016-04-19T18:05:45Z (GMT). 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dc.title.por.fl_str_mv |
Controle de sustentabilidade pelos tribunais de contas |
title |
Controle de sustentabilidade pelos tribunais de contas |
spellingShingle |
Controle de sustentabilidade pelos tribunais de contas Cunda, Daniela Zago Gon?alves da TRIBUNAL DE CONTAS - BRASIL ADMINISTRA??O P?BLICA SUSTENTABILIDADE CONTROLE SOCIAL DIREITO CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Controle de sustentabilidade pelos tribunais de contas |
title_full |
Controle de sustentabilidade pelos tribunais de contas |
title_fullStr |
Controle de sustentabilidade pelos tribunais de contas |
title_full_unstemmed |
Controle de sustentabilidade pelos tribunais de contas |
title_sort |
Controle de sustentabilidade pelos tribunais de contas |
author |
Cunda, Daniela Zago Gon?alves da |
author_facet |
Cunda, Daniela Zago Gon?alves da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Freitas, Juarez |
dc.contributor.advisor1ID.fl_str_mv |
366.994.380-34 |
dc.contributor.advisor1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4782895D7 |
dc.contributor.advisor-co1.fl_str_mv |
Gomes, Carla Amado |
dc.contributor.authorID.fl_str_mv |
652.746.520-34 |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4451044D8 |
dc.contributor.author.fl_str_mv |
Cunda, Daniela Zago Gon?alves da |
contributor_str_mv |
Freitas, Juarez Gomes, Carla Amado |
dc.subject.por.fl_str_mv |
TRIBUNAL DE CONTAS - BRASIL ADMINISTRA??O P?BLICA SUSTENTABILIDADE CONTROLE SOCIAL DIREITO |
topic |
TRIBUNAL DE CONTAS - BRASIL ADMINISTRA??O P?BLICA SUSTENTABILIDADE CONTROLE SOCIAL DIREITO CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
This study aims to demonstrate the possibilities of performances of the Public Accounts in implementing the principle/duty of sustainability in the broad sense (to encompass the environmental, social, economic, fiscal, legal-political and ethical dimensions) and in the strict sense (pertaining to the protection of the natural environment). Approaches the sustainability as duty and principle in conjunction with the principles interconnected to it: public participation, publicity and transparency (access to information), principles of prevention and precaution, good good governance, cooperation (international and national) and intergenerational solidarity. Presents the legal framework which should base the expanded legal control to be held at the controls of sustainability environmental, social and fiscal. It appears that the mode fiscal sustainability control and social sustainability control there is a further development of surveillance initiatives, which does not exempt the improvement in the control of results (e.g. quality of investments). As for the control of ecological / environmental sustainability a very long way has to be followed. Research indicates "good practices" of Supreme Audit Institutions from other countries. It develops the idea that the external control will concurrently be a sustainability control, by adaptations of instruments partly already used by Public Accounts. In this sense, considerations and improvement proposals were above regarding the usage of audits and coordinated audits (national and international) of sustainability, term sustainable management adjustment, implementation and quality control of public consultations and public hearings, expanded legal control (constitutional and sustainability compliance) and simultaneous sustainability of control provided by protective and precautionary measures. Control of sustainability criteria in making bids and public procurement should become included in the agendas of the Audit Courts. Simultaneously, it is suitable for the Public Accounts offers the incisive witness of sustainable consumption in their sustainable bidding. |
publishDate |
2016 |
dc.date.accessioned.fl_str_mv |
2016-04-19T18:05:45Z |
dc.date.issued.fl_str_mv |
2016-01-11 |
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Pontif?cia Universidade Cat?lica do Rio Grande do Sul |
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