Transparencia De La Información

A difusão de informações qualificadas contribui para efetivação da assistência social
como política de direitos O presente artigo discute a ações desenvolvidas pela
Coordenadoria do Observatório de Políticas Sociais, no âmbito da divulgação de
informações, a importância das Leis de Acesso a Informação e as dificuldades
enfrentadas na cultura existente nesse processo. Os esforços de difusão atenderam três
perspectivas: ativa, passiva e fomento. A partir de experiências da Coordenadoria
pretende-se destacar os desafios enfrentados e os resultados parciais alcançados.

RESUMEN El propósito del presente estudio es conocer la problemática de la aplicación de la NIIF para las PYMES en Tingo María y determinar sus perspectivas a futuro. Para tal efecto, se aplicó un cuestionario de encuesta con 19 ítems a 29 asesores contables de 29 pequeñas y medianas empresas consideradas como principales contribuyentes. Asimismo, se aplicó una guía de entrevista dirigida a funcionarios miembros del Consejo Normativo de Contabilidad y a expertos en temas referidos a la aplicación e implementación de la NIIF para las Pymes. Los resultados indican que la problemática identificada en la aplicación de la NIIF está asociada a la inexistencia de un ente rector que realice funciones de supervisión (Chi 2 29; sig. ,000) y a la deficiente capacitación en NIIF por parte de los asesores contables (Chi 2 14,58; sig. ,000). Palabras clave: Normas internacionales para las PYMES, regulación contable, capacitación en NIIF, pequeñas y medianas entidades, PYMES. ABSTRACT The purpose of this study is to know the problems of the application of the IFRS for SMEs in Tingo María and determine their future prospects. For this purpose, a survey questionnaire with 19 items was applied to 29 accounting advisors from 29 small and medium-sized companies considered as the main contributors. Likewise, an interview guide was applied to members of the Accounting Standards Board and to experts on issues related to the application and implementation of the IFRS for SMEs. The results indicate that the problems identified in the application of the IFRS are associated with the absence of a governing body that performs supervisory functions (Chi 2 29; sig., 000) and the poor training in IFRS by accounting advisors (Chi 2 14.58; sig., 000).

Obra colectiva editada por Wolters Kluwer de ACCESO GRATUITO.  En el libro participan 27 autores y sus contenidos se agrupan en los siguientes bloques temáticos: transparencia, regímenes específicos de la transparencia, grupos de interés y anticorrupción, contratación pública, transparencia fiscal y derecho comparado.

Autores participantes: Severiano Fernández Ramos, Maria Riaza Vázquez, Maria Eugenia Teijeiro Lillo, Eloisa Pérez Conchillo, Miguel Ángel Blanes Climent, Israel Adán Castilla, Laura Salamero Teixido, Emilio Guichot Reina, Yolanda Torres Barquilla, Manuel Pereiro Cárceles, Fernando Seoane Pesqueira, Agustí Cerrillo Martínez, Humberto Gosálvez Pequeño, José María Pérez Monguió, Javier Bermúdez Sánchez, Martín Razquín Lizárraga, Concepción Campos Acuña, Juan Carlos García Melián, Jaume Menéndez Fernández, Carlos J. Romero Plaza, Daniel Coronas Valle, Patricia Lampreave Marquez, Alfredo Fioritto, Lucca Belviso, Marco Lunardelli, Giovanna Pizzanelli y Richard Martínez.

This research is an analysis of the official websites of fifty municipalities in the state of Rondônia, with the objective of identifying the level of availability of certain information, legally requiredto be to be disclosed, and, then, stablishing a ranking. The research adopts a descriptive approach, being predominantly qualitative. The model of analysis is adapted from Raupp and Pinho (2013) and focuses on three dimensions: accountability, transparency and information and participation, each according to the following indicators: null, low, medium and high capacity. The results showed that the municipalities that have the best indicators are Ariquemes, Governador Jorge Teixeira, Porto Velho and Vilhena. The ranking shows that the municipalities surveyed, in general, do not provide the information and the reports that are necessary for an effective social control, which makes it clear that there is no construction of accountability in the municipalities of the state of Rondônia. The research concludes that the level of capacity identified for three dimensions is in conflict with the current stage of development of the Brazilian legislation. The study is relevant within the state once it assesses the level of accordance with the legislation of the websites of the municipalities studied, as well as contributes to further studies, aiming at verifying if the irregularities identified were corrected.