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This article examines the intergovernmental transfer effects on wage differences between local civil servants and private sector employees. The sample was composed of 5,449 Brazilian municipalities, working with data from 2000 to 2016 clustered in 5,344 minimum comparable areas (MCA). The methodological procedures were quantitative and developed in two steps. The first step was to assess the median wage difference between local civil servants and private sector employees through unconditional quantile regression. The second was the analysis of different wage determinants through multiple regression with panel data, fixed effects, and additional estimations such as cluster-robust standard errors, temporal correlation, and spatial correlation. The results demonstrated that when per capita intergovernmental transfers increase by 1%, the wage difference between local civil servants and private sector employees increases by 0.067%. Besides that, when per capita GDP increases by 1%, the wage difference decreases by 0.036%. Furthermore, the paper observed that populational size increases and electoral competition decreases wage differences between the public and private sectors in Brazilian municipalities. Keywords: wage difference; intergovernmental transfers; municipalities. [ABSTRACT FROM AUTHOR]

This paper investigates the effect of increasing fiscal decentralization on the composition of public expenditures of Brazilian local governments. The research is innovative, demonstrating that the heterogeneity of expenditure scale influences the correlation between fiscal decentralization and public expenditure of local governments. The sample consisted of unbalanced panel data of 5,565 municipalities for 17 years from 2000 to 2016. The analysis used unconditional quantile regression with panel data. The main findings were: (i) fiscal decentralization affects public expenditure in Brazilian local governments. However, this effect depends on local expenditure scale and fiscal decentralization strategy. For example, the median coefficient was negative in personnel expenditures, and the effect was positive for the third quartile of local governments, when fiscal decentralization was measured by the tax revenue over total revenue. On the other hand, the effects were also positive for median and third quartile regarding intergovernmental transfers per capita like proxy of fiscal decentralization; (ii) the measures (proxies) of fiscal decentralization are correlated with the composition of public expenditure; (iii) in median terms, fiscal decentralization has greater effects on investment expenditures than on current and personnel expenditures; and (iv) in median terms, the tax revenue participation promotes an increase in administrative and planning expenditures instead of expenditures in social functions. Fiscal decentralization measured by intergovernmental transfer per capita has more positive effects on social functions than on legislative and administrative functions. Keywords: fiscal decentralization; public expenditures; municipalities; local governments. [ABSTRACT FROM AUTHOR]

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to investigate how the political agents and the electoral moment interfere in the efficiency of municipal health system according to perception of the health municipal manager. The study was developed in two steps: (i) quantitative; and (ii) qualitative. In the first step the efficiency of health municipal system was measured by DEA. The second step consisted in the semi-structured interview with health manager of the municipalities that achieved best and worse efficiency levels. The interviews were treated by content analysis. The sample was formed by municipalities of Pernambuco state with population less than 50.000 habitants. For efficiency mensurement, the data were collected in SIOPS and DATASUS databases, relative to year 2015. The results indicated that the councillors helped in health service efficiency by achieving medical appointments and exams in regional and specialized hospitals. However, the councillors harms the health services crushing health municipal management by offer of drugs, exams and health appointments for your voters, out of the flowing and service planning. The municipal manager revealed that there is a social practice to seek benefits by citizens on election moments, when the politicians are more accessible and available to help. These results suggest an electoral political cycle. It was not existence possible to observe differences of political behavior of the councilor and health manager that justify the disparity of efficiency indicators among best and worse municipalities. [ABSTRACT FROM AUTHOR]

This article aims to investigate the relation between financial and non-financial indicators and the quality of higher education of the Brazilian federal universities. The research was performed through documental survey with performance indicators defined by Nacional Count Court at decision n. 408/2002 with 50 Brazilian universities at 2015. The quality indicators were collected from tree evaluations of the National Institute of Study and Educational Research Anísio Teixeira (INEP); General Indicator of Courses (GIC); Preliminary Conceptual of Courses (PCC); and National Exam of Student Performances (NESP). The treatment of data was performed by correlation analysis and Spearman Test to obtain the conclusions of study. The mains results showed that the qualification of Professors, the strengthening of the graduate program and the amount of expenditures by student are positive and statistical correlation with the higher quality indicators of Brazilian Federal Universities. [ABSTRACT FROM AUTHOR]

This article aims to investigate to what extent the socioeconomic factors influence in the financial condition of Brazilian municipalities. The methodology was developed in two steps. In the first step, the financial condition of municipalities was measured according to the model developed by Brown. Then, in the second step, the multiple regression was used with the financial condition indicator as dependent variable and gross domestic product, population rate living in rural area, poor population rate and illiteracy rate as independent variables. The descriptive results showed that the South region contains a higher quantity of better evaluated municipalities (54.1%), while the northeast region demonstrates the highest amount of municipalities with bad evaluations (76.1%). The econometric model identified that the increase of one unity in population rate living in rural area reduces in 1.2896 point the financial condition, a poor population rate reduces in the 0.0247 point, and illiteracy rate decreases in 0.2197 point in the financial condition of Brazilian municipalities, ceteris paribus. North, Midwest and South regions showed a better financial condition than Southeast in 2.6536, 2.7673 and 3.2343 points, respectively. [ABSTRACT FROM AUTHOR]

Copyright of Revista Brasileira em Promoção da Saúde is the property of Revista Brasileira em Promocao da Saude and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Este estudo teve por objetivo investigar o efeito isolado dos accruals discricionários no erro de previsão do fluxo de caixa operacional das companhias brasileiras de capital aberto. A metodologia utilizada no desenvolvimento da pesquisa obedeceu a três etapas: a) mensuração do erro de previsão do fluxo de caixa operacional por meio da série temporal autorregressiva em um período (AR1); b) mensuração dos accruals discricionários pelo modelo de Pae (2005); c) estimação dos efeitos das acumulações discricionárias e dos incentivos ao gerenciamento de resultado no erro de previsão do fluxo de caixa operacional. A amostra foi formada por 363 empresas brasileiras de capital aberto que possuíam dados disponíveis na base de dados do Economática entre o período de 2008 a 2015. Os resultados revelaram que os accruals discricionários oportunos têm influência positiva sobre o erro de previsão do fluxo de caixa operacional, sugerindo, que práticas oportunistas dos gestores podem prejudicar a capacidade informacional de parte dos accruals. Esse achado sugere que os usuários da informação contábil, especialmente, os analistas de mercado que emitem previsões de fluxo de caixa, devem levar em consideração o efeito isolado dos accruals discricionários frente às acumulações totais na margem de erro da previsão do fluxo de caixa. [ABSTRACT FROM AUTHOR]