ABSTRACT The informal agricultural sector is a significant component of the country's economy, as it is within the development axes planted by the new Government in search of its formalization, with the objective of improving competitiveness and achieving quality, sustainable and sustainable production. Consequently, this research aims to identify the best alternative for the sustainable use of productive lands of small farmers and ranchers in the La Virginia area, in the Prado municipality, Tolima, Colombia. To fulfill this purpose, a study was carried out using a quantitative approach, with a descriptive methodology, structured in a three-stage work procedure. From the results obtained, the importance of organizing accounting and financial information as a basis for its development is identified, as well as the subsequent management of productive projects with a view to banking, job security and competitiveness through diversification in the cultivation of endemic products, structured poultry raising and sustainable livestock.

RESUMEN El sector agropecuario informal es un componente significativo de la economía del país, ya que se encuentra dentro de los ejes de desarrollo plantados por el nuevo Gobierno en busca de su formalización, con el objetivo de mejorar la competitividad y lograr una producción de calidad, sostenible y sustentable. En consecuencia, esta investigación tiene como objetivo identificar la mejor alternativa para el aprovechamiento sostenible de terrenos productivos de pequeños agricultores y ganaderos en la vereda La Virginia, del municipio Prado, Tolima, Colombia. Para cumplir este propósito se realizó un estudio bajo un enfoque cuantitativo, con una metodología descriptiva, estructurado en un procedimiento de actuación de tres etapas de trabajo. A partir de los resultados obtenidos se identifica la importancia de organizar la información contable y financiera como base para su desarrollo, y la posterior gestión de proyectos productivos en miras a la bancarización, la seguridad laboral y la competitividad por medio de la diversificación en el cultivo de productos endémicos, levante de aves de corral de manera estructurada y la ganadería sostenible.

Resumen En 1824, la legislación de la joven república determinó que los estados contarían con el derecho de recibir la parte de la masa decimal que en tiempos virreinales perteneció al monarca. Esto provocó conflictos entre la autoridad civil y la eclesiástica que sólo pueden ser observados desde el ámbito regional. El objetivo del presente artículo es analizar cómo el gobierno de Durango intentó tomar su parte correspondiente de la gruesa decimal, la respuesta del clero ante esa pretensión y los resultados del conflicto entre el estado y la Catedral de Durango. Para el análisis, resulta fundamental la perspectiva de la historia fiscal, pues ésta permite indagar en las actividades propias del ejercicio del poder estatal. De tal manera que este trabajo pretende contribuir al conocimiento sobre la organización fiscal de las primeras décadas de la vida independiente en México. Así, mediante el uso de la legislación, estatal y federal, documentos contables tanto estatales como clericales y comunicaciones entre ambas instancias es posible concluir que las problemáticas del estado de Durango no fueron un mero reflejo de las pugnas del gobierno nacional.

Abstract In 1824, the legislation of the young republic determined that the states would have the right to receive the part of the decimal mass that in viceregal times belonged to the monarch. This caused conflicts between the civil and ecclesiastical authorities that can only be observed from the regional scope. The purpose of this article is to analyze how the government of Durango tried to take its corresponding part of the gross decimal, the response of the clergy to that claim, and the results of the conflict between the state and the Cathedral of Durango. For the analysis, the perspective of fiscal history is fundamental, since it enables the examination of activities related to the exercise of state power. Therefore, this work aims to broaden the knowledge of fiscal organization during the first decades of independent life in Mexico. Thus, by using state and federal legislation, both state and clerical accounting documents, and communications between both instances, it is possible to conclude that the problems in the state of Durango were not a mere reflection of the struggles of the national government.

ABSTRACT This study addresses the challenges and educational strategies in governmental accounting capacity building, focusing on the implementation of the International Public Sector Accounting Standards (IPSAS). The objective is to identify the obstacles faced by public sector accounting professionals and to propose educational strategies to overcome them. The qualitative methodology involves a literature review of recognized bases and a focus on the exploration of competencies needed for IPSAS implementation. The results reveal a detailed mapping of essential competencies, innovative educational strategies, and significant challenges, such as resistance to change and lack of training. The need for a comprehensive approach and specific educational programs is highlighted. In conclusion, effective IPSAS implementation requires addressing resistance to change, improved training, and technology integration to ensure accurate and transparent government financial reporting.

RESUMEN Este estudio aborda los desafíos y estrategias educativas en el desarrollo de capacidades en contabilidad gubernamental, centrándose en la implementación de las Normas Internacionales de Contabilidad del Sector Público (NICSP). El objetivo es identificar los obstáculos que enfrentan los profesionales contables del sector público y proponer estrategias educativas para superarlos. La metodología cualitativa involucra la revisión de literatura de bases reconocidas y un enfoque en la exploración de competencias necesarias para la aplicación de las NICSP. Los resultados revelan un mapeo detallado de competencias esenciales, estrategias educativas innovadoras, y desafíos significativos, como la resistencia al cambio y la falta de capacitación. Se destaca la necesidad de un enfoque integral y programas educativos específicos. En conclusión, la implementación efectiva de las NICSP requiere abordar la resistencia al cambio, mejorar la capacitación y la integración tecnológica para garantizar informes financieros gubernamentales precisos y transparentes.

RESUMEN La calidad de la formación profesional universitaria, actualmente exigida por ley, está condicionando la permanencia de las universidades en el mercado educativo; es por ello, que la presente investigación tuvo como objetivo realizar un análisis de los factores que permiten la calidad educativa de la carrera profesional de contabilidad en la universidad pública peruana. La investigación tuvo un diseño cualitativo, con un enfoque evaluativo y de investigación acción, debido a que los investigadores son a su vez integrantes de los Comités de Calidad de la Facultad de Ciencias Contables. Se utilizó el método inferencial inductivo para el análisis y revisión sistemática de documentos vinculados a procesos de acreditación en carreras de la Facultad de Ciencias contables, tomando como referencia el Modelo de acreditación aplicable en el Perú. Los resultados indican que, a pesar de las dificultades económicas, por restricciones presupuestales del Estado, la universidad pública ha implementado acciones, que notoriamente resaltan la calidad académica, entre estos factores tenemos: revisión periódica del Perfil de egreso, a través de la realización de eventos académicos al inicio de semestre que permiten congregar a diferentes grupos de interés y recoger sugerencias de mejora de dicho perfil; por otro lado la implementación de programas de tutoría, está permitiendo mejorar el ambiente académico y por ende los logros educacionales; además de la vinculación sistemática de la gestión de estos aspectos; sin embargo, existen algunas brechas en referencia al modelo de acreditación, lo que, de alguna manera, suele ser oportunidades de mejora continua.

RESUMO A qualidade da formação profissional universitária, atualmente exigida por lei, está condicionando a permanência das universidades no mercado educacional; Por este motivo, o objetivo desta pesquisa foi realizar uma análise dos fatores que permitem a qualidade educacional da carreira profissional contábil na universidade pública peruana. A pesquisa teve desenho qualitativo, com abordagem avaliativa e de pesquisa-ação, pois os pesquisadores, por sua vez, são membros dos Comitês de Qualidade da Faculdade de Ciências Contábeis. O método inferencial indutivo foi utilizado para a análise e revisão sistemática de documentos vinculados a processos de acreditação em carreiras da Faculdade de Ciências Contábeis, tomando como referência o Modelo de Acreditação aplicável no Peru. Os resultados indicam que, apesar das dificuldades econômicas, devido às restrições orçamentárias do Estado, a universidade pública tem implementado ações que evidenciam claramente a qualidade acadêmica.Entre esses fatores temos: revisão periódica do Perfil de Graduação, através da realização de eventos acadêmicos no início do semestre que permitem reunir e recolher sugestões de diferentes grupos de interesse para melhorar esse perfil; Por outro lado, a implementação de programas de tutoria está a permitir a melhoria do ambiente académico e, portanto, dos resultados educativos; além da articulação sistemática da gestão desses aspectos; Contudo, existem algumas lacunas no que diz respeito ao modelo de acreditação, que, de alguma forma, tendem a ser oportunidades de melhoria contínua.

ABSTRACT The quality of university professional training, currently required by law, is conditioning the permanence of universities in the educational market; For this reason, the objective of this research was to carry out an analysis of the factors that allow the educational quality of the professional accounting career in the Peruvian public university. The research had a qualitative design, with an evaluative and action research approach, because the researchers are in turn members of the Quality Committees of the Faculty of Accounting Sciences. The inductive inferential method was used for the analysis and systematic review of documents linked to accreditation processes in careers of the Faculty of Accounting Sciences, taking as reference the Accreditation Model applicable in Peru. The results indicate that, despite the economic difficulties, due to State budget restrictions, the public university has implemented actions that clearly highlight academic quality. Among these factors we have: periodic review of the Graduation Profile, through the performance of academic events at the beginning of the semester that allow different interest groups to gather and collect suggestions for improving said profile; On the other hand, the implementation of tutoring programs is allowing the academic environment to improve and therefore educational achievements; in addition to the systematic linking of the management of these aspects; However, there are some gaps in reference to the accreditation model, which, in some way, tend to be opportunities for continuous improvement.

BACKGROUND: The ownership structure can impact capital structure decisions as owners are an influential group that govern the financial decisions of firms. Hence, the ownership structure and the categories of its owners have important implications for the capital structure of firms. AIM: This study investigates the linear and non-linear effects of different ownership types (managerial, foreign, institutional, government, and family) on the debt ratios of firms. SETTING: This study includes 267 non-financial firms listed on the Johannesburg Stock Exchange (JSE) from 2004 to 2021, accounting for fluctuation in listings during this period. METHOD: The fixed effects model is used to estimate the impact of ownership structure on capital structure, while the Sasabuchi-Lind-Mehlum test evaluates non-linearity. Additionally, the Durbin-Wu-Hausman test is employed to detect whether endogeneity is present in this study. RESULTS: The findings indicate that government ownership has a positive linear relation with the total debt and long-term debt ratio, while a non-linear inverse U-shaped relationship is found between institutional ownership and long-term debt, with an optimal level of 34.3%. CONCLUSION: The study concludes that the ownership structure is an important factor driving capital structure decisions, with government and institutional ownership directly impacting the debt ratios of firms. CONTRIBUTION: This article expands the limited knowledge of the impact of ownership structure on capital structure and is the first to explore non-linear effects in the South African context. The findings offer valuable insights for boards and management that may aid them in strategically configuring ownership structures that optimise their capital structures.

ABSTRACT This article aims to investigate the usefulness of cost information in the Brazilian federal government, through observation and empirical analysis of the perception of public managers, who are the main users of this information. The data collected from managers of different government entities were treated using the Multicriteria Decision Aid (MCDA) methodology, in order to highlight the interviewees' perception of the purposes, conditions, and mechanisms of access to information. The results showed broad recognition by managers about the usefulness of information, triggering a discussion that puts forward that the vast standardization, the search for improvements in accounting standards, and technological advances are not enough for innovative cost management practices to be successful in public organizations. These reflections indicate the need for alignment between information generated by the cost system and its users, that is, between cost accountants and cost managers, so that the institutionalization of the system does not become a mere formalism of the public sector bureaucracy. MCDA (MCDA methodology interviewees purposes conditions standardization standards organizations is bureaucracy

RESUMO O artigo tem como objetivo investigar a utilidade da informação de custos no governo federal brasileiro, mediante observação e análise empírica da percepção dos gestores públicos, principais usuários da informação. Os dados coletados junto a gestores de distintas entidades do Governo Federal foram tratados mediante metodologia Multicriteria Decision Aid (MCDA), a fim de evidenciar a percepção dos entrevistados sobre propósitos, condições e mecanismos de acesso da informação. Os resultados demonstraram amplo reconhecimento dos gestores sobre a utilidade da informação, desencadeando a discussão de que a vasta normatização, a busca por melhorias nos padrões contábeis e os avanços tecnológicos não são suficientes para que práticas inovadoras de gestão de custos sejam bem-sucedidas nas organizações públicas. As reflexões indicam a necessidade de alinhamento entre informações geradas pelo sistema de custos e seus usuários, ou seja, entre contadores de custos e gestores de custos, para que a institucionalização do sistema não se traduza em mero formalismo da burocracia do setor público. brasileiro públicos MCDA, MCDA , (MCDA) propósitos normatização bemsucedidas bem sucedidas públicas seja público (MCDA

Abstract This scientific article evaluates the determinants of fiscal management represented by compliance with the thresholds of the Fiscal Responsibility Law and the primary result target. The study adopted an econometric approach, using binary variables regarding the Brazilian states’ compliance with the total personnel expenditure target and the primary result target. Social and accounting data and the manager’s characteristics were used to analyze the determining factors. In addition, a multiple regression analysis for panel data was conducted, examining the period from 2017 to 2022. In the model for total personnel expenditure, transfers from the federal government to the states and tax revenue favor non-compliance with the thresholds of the Fiscal Responsibility Law. On the other hand, for the primary result target, transfers, accounts payable, payment capacity, and the managers’ education level and age favor compliance with the target. approach managers manager s factors addition conducted 201 2022 noncompliance non hand payable capacity 20 202 2

Resumo O artigo científico avalia os determinantes da gestão fiscal representada pelo cumprimento dos limites da Lei de Responsabilidade Fiscal (LRF) e o cumprimento da meta do resultado primário. Para atender aos objetivos propostos, fez-se uma abordagem econométrica, na qual se utilizou a variável binária para cumprimento da meta de despesa total com pessoal e do resultado primário por parte das unidades federativas brasileiras. Para a análise dos fatores determinantes, usaram-se dados sociais e contábeis, características do gestor e uma análise de regressão múltipla para dados em painel, examinando o período de 2017 a 2022. No modelo para a despesa total com pessoal, as transferências da União para os estados e a receita tributária favorecem o não cumprimento dos limites da LRF. Por outro lado, para a meta do resultado primário, as transferências, os restos a pagar, a capacidade de pagamento, a escolaridade e a idade do gestor favorecem o cumprimento da meta. LRF (LRF propostos fezse fez econométrica brasileiras usaramse usaram contábeis painel 201 2022 lado pagar pagamento 20 202 2

Resumen Este artículo científico evalúa los determinantes de la gestión fiscal representados por el cumplimiento de los límites de la Ley de Responsabilidad Fiscal (LRF) y el cumplimiento de la meta de resultado primario. Para alcanzar los objetivos propuestos, se adoptó un enfoque econométrico, utilizando la variable binaria para el cumplimiento de la meta de gasto total en personal y la variable binaria para el cumplimiento de la meta de resultado primario por las unidades federales brasileñas. Además, se utilizaron datos sociales y contables y características de los gestores para analizar los factores determinantes, así como un análisis de regresión múltiple para datos de panel, examinando el período de 2017 a 2022. En el modelo para el gasto total de personal, las transferencias del gobierno federal a los estados y los ingresos fiscales favorecen el incumplimiento de los límites de la LRF. Por otro lado, para la meta de resultado primario, las transferencias, las deudas impagadas, la capacidad de pago, el nivel educativo y la edad del gestor favorecen el cumplimiento de la meta. LRF (LRF propuestos econométrico brasileñas Además panel 201 2022 lado impagadas pago 20 202 2

Abstract Background Anxiety and mood disorders are the main cause of illness in people under the age of 25, accounting for 45% of the global disease burden, whereas 4.6% of teenagers aged 15 to 19 are predicted to experience anxiety. Pakistan country, with a population of 200 million, has the worst mental health indicators and fewer than 500 psychiatrists. Despite the existence of various treatments for anxiety, this goes unrecognized and untreated. Due to a lack of awareness, evaluation, prevention, and interventional programs related to being implemented among adolescents in Pakistan, there is a rise in mental health issues in the earlier years of life. It calls for a critical need for indigenous, evidence-based interventions. The present study aimed to evaluate the feasibility of cognitive behavioral therapy (CBT)-based interventions to reduce anxiety symptoms among school children in Pakistan. Methods This study was a pre-post design, two-arm, single-blinded, feasibility, randomized controlled trial. Thirtyfour participants (experimental group, n = 17; control group, n = 17) were recruited from four semi-government schools in Rawalpindi with a mean age of 15 (M = 15, SD = 0.73). Two instruments Beck Anxiety Inventory for Youth (BAI-Y II) and BASC-3 Behavioural and Emotional Screening System Student (BESS-SF) were used to assess the severity of symptoms. Participants in the intervention arm received eight-group therapy CBT sessions. A two-way factorial analysis was used to examine the efficacy of CBT in reducing symptom severity. Results This study’s findings showed that in comparison to the wait-list control group, CBT successfully improved anxiety symptoms among school children while enhancing their social skills. Conclusion This study will help improve the treatment for anxiety in Pakistan by prioritizing school-based intervention and group-based CBT intervention. Trial registration The trial has been registered at the American Economic Association’s registry for randomized controlled trials. RCT ID: AEARCTR-00095 51. Registered 2022–07-04. 25 45 burden 46 4 6 4.6 1 country 20 million 50 psychiatrists untreated awareness evaluation prevention life indigenous evidencebased evidence based CBTbased prepost pre post design twoarm, twoarm two arm, two-arm singleblinded, singleblinded single blinded, blinded single-blinded experimental group 17 semigovernment semi government M 0.73. 073 0.73 . 0 73 0.73) BAIY BAI Y II BASC3 BASC 3 BASC- BESSSF BESS SF (BESS-SF eightgroup eight sessions twoway way studys s waitlist wait list skills schoolbased groupbased Associations Association trials ID AEARCTR00095 AEARCTR 00095 AEARCTR-0009 51 2022–0704. 20220704 2022–07 04. 2022 07 04 2022–07-04 2 4. 5 0.7 7 AEARCTR0009 0009 AEARCTR-000 0704 2022–0704 2022070 202207 2022–0 202 2022–07-0 0. AEARCTR000 000 AEARCTR-00 070 2022–070 20220 2022– 2022–07- AEARCTR00 00 AEARCTR-0 AEARCTR0 AEARCTR-

Abstract In 2022 the South African Department of International Relations and Cooperation (DIRCO) released the National Interest Framework, formally setting out what South Africa’s national interest is. According to DIRCO this aimed at providing an understanding of, and predictability in South Africa’s international relations. As the latest document in guiding foreign policy the framework reflects a continuation in the rhetoric of foreign policy principles; yet for all its effort in identifying the country’s foreign policy priorities, questions remain concerning the interests it reflects. Indeed, although there has been centralisation of decision-making, this has not translated into presenting a singular foreign policy or national interest position. Rather, South Africa’s national interest reflects a negotiated outcome of different positions among the political elites in government and the ruling party (African National Congress). Using Wight’s national interest taxonomy, the article highlights the presence of multiple positions evident in South Africa’s national interest framework before considering what the implications are for the implementation of foreign policy. This draws on a critical review of foreign policy documents, supported by semi-structured interviews with practitioners, academics, think tanks, and NGOs. The article argues that the national interest framework is not a reflection of one, but an amalgamation of what Wight identifies as realist, revolutionist, and rationalist doctrines. This has left the framework a broad document without specific aims in achieving the national interest. It also goes some way towards accounting for the limited application to date of the national interest framework in facilitating an understanding of South Africa’s international relations. 202 (DIRCO Framework Africas Africa s relations principles countrys country priorities Indeed decisionmaking, decisionmaking decision making, making decision-making position Rather Congress. Congress . Congress) Wights taxonomy documents semistructured semi structured practitioners academics tanks NGOs one realist revolutionist doctrines 20 2

Resumen A más de doce años de la promulgación de la Ley General de Contabilidad Gubernamental (LGCG) hay avances en su implementación en los tres órdenes de gobierno, sin embargo, en el ámbito municipal las reformas tardías han presentado problemas para su implementación. El objetivo de este trabajo es mostrar los avances y retos en la implementación de la LGCG en los municipios de Sonora, y presentar un análisis cuantitativo y comparativo del cumplimiento de dicha Ley con base en los informes de resultados (2019 y 2020) que realiza el Instituto Superior de Auditoria y Fiscalización del Estado de Sonora (ISAF). Como metodología, se utilizó el estudio comparativo, de corte cuantitativo, en 15 municipios de Sonora.

Abstract More than twelve years after the promulgation of the General Law of Government Accounting (LGCG), there is progress in its implementation in the three levels of government, however, at the municipal level the late reforms have presented problems for their implementation. The objective of this work is to show the progress and challenges in the implementation of the LGCG in the municipalities of Sonora and present a quantitative and comparative analysis of compliance with said Law based on the results reports (2019 and 2020) carried out by the Higher Institute of Audit and Supervision of the State of Sonora (ISAF). As a methodology, a quantitative comparative study was used in 15 municipalities of Sonora.

Abstract The objective of this research is to analyze the economic growth of the department of Atlántico based on the public investment experienced in that territory; considering public spending as an important factor for the creation or improvement of installed capacities that contribute to territorial development in terms of economic growth. It is a study with a quantitative approach, of a non-experimental, longitudinal, and documentary design, in which an analysis is carried out on the economic behavior of the territory, making use of the Eviews statistical software, performing a model based on the public spending of the Atlantic in the periods 2008 to 2021. The research is based on the review of statistical databases of the department of Atlántico contained in the DANE, TERRIDATA and CHIP platform of the General Accounting Office of the Nation, as well as reports generated by the departmental government and national reports. on the behavior of the Gross Domestic Product for the referenced years. The results show that the economic growth of the department presented significant variations in the period 2008-2021; with an upward trend from 2008 to 2016, where a cut is made caused by a drop in the price of hydrocarbons, reducing the supply of energy and agricultural goods caused by the El Niño phenomenon and the unemployment of the Freight transport; continuing with economic decline until 2019, with differences between departmental Gross Domestic Product (GDP) for each year ranging between 0.02% and 0.05%. In 2020, with the COVID-19 pandemic situation, the department's economy was destabilized in the first months of the year; however, measures are applied to reactivate the economy, increasing departmental GDP. It is concluded that, during the last year of analysis, the department made an effort to reactivate the economy, but due to the same conditions of mandatory confinement, conclusive results were not achieved.

Resumen La presente investigación tiene como objetivo analizar el crecimiento económico del departamento del Atlántico en función de la inversión pública experimentada en ese territorio; considerándose el gasto público como un factor importante para la creación o mejoramiento de capacidades instaladas que contribuyen al desarrollo territorial en términos de crecimiento económico. Es un estudio con enfoque cuantitativo, de diseño no experimental, longitudinal, y documental, en el que se realiza un análisis sobre el comportamiento económico del territorio, haciendo uso del software estadístico Eviews, realizando una modelación a partir del gasto público del Atlántico en los periodos 2008 hasta 2021. La investigación se sustenta en la revisión de bases de datos estadísticos del departamento del Atlántico contenidas en la plataforma DANE, TERRIDATA y CHIP de la Contaduría General de la Nación, al igual que informes generados por el gobierno departamental e informes nacionales sobre el comportamiento del Producto Interno Bruto para los años referenciados. Los resultaos muestran que el crecimiento económico del departamento presentó variaciones significativas en el periodo 2008-2021; con una tendencia hacia el alza desde el año 2008 hasta el año 2016, donde se hace un corte provocado por una baja en el precio de los hidrocarburos, reduciendo la oferta de la energía y bienes agrícolas ocasionado por el fenómeno del niño y el paro del transporte de carga; continuando con decrecimiento económico hasta el año 2019, con diferencias entre Producto Interno Bruto (PIB) departamental para cada año que oscila entre 0,02% y 0,05%. En el año 2020, con la situación pandémica COVID-19, la economía del departamento se desestabiliza en los primeros meses del año; sin embargo, se aplican medidas para reactivar la economía, aumentando el PIB departamental. Se concluye que, durante el último año de análisis, el departamento hizo un esfuerzo para reactivar la economía, pero por las mismas condiciones de confinamiento obligatorio no se alcanzaron resultados contundentes.

Resumen El periodo colonial no solo representa los lejanos sedimentos de violencia y sometimiento que sostuvieron al imperio español. En este horizonte histórico también encontraremos un conjunto de conceptos e ideas políticas de grupos subalternos que se vieron inmersos en prácticas de dominación. El propósito del artículo es analizar el problema de la obligación política entre los grupos cimarrones liderados por Don Alonso de Illescas y la autoridad colonial. Se concluirá que una comprensión abarcadora del sistema colonial implica dar cuenta de los momentos en que sujetos esclavizados entran a negociar, generar acuerdos y a buscar un vínculo de gobierno con las autoridades coloniales.

Abstract The colonial period not only represents the distant sediments of violence and subjugation that sustained the Spanish empire. In this historical horizon, we will also find a set of concepts and political ideas of subaltern groups that were immersed in practices of domination. The purpose of the article is to analyze the problem of political authority between the maroon groups led by Don Alonso de Illescas and the colonial one. It will be concluded that an understanding of the colonial system implies accounting for the moments in which enslaved subjects enter to negotiate, generate agreements and seek a government link with the colonial authorities.

Gasoline is a complex mixture of hydrocarbons whose detailed study of its chemical profiles is a challenging task. This type of product of great commercial importance has its quality measured in Brazil from classical physical-chemical tests. Although robust, physical-chemical analyses generally require large amounts of assays, solvents, and samples, in addition to not being indicated for the detection of small compositional changes. In this work, NMR and chemometrics were used in the quantitative study of different samples of gasoline with varying ratings of octane and ethanol contents. The results demonstrated the usefulness of NMR spectroscopy both to characterize as well as to distinguish the chemical profiles of regular and premium gasoline. With the application of the ERETIC, the chemical profiles mentioned were quantitatively differentiated and the proportions between hydrocarbons were determined for both types of gasoline. The application of the ERETIC was also successful in the quantitative determination of ethanol contents in regular and premium gasoline. The aforementioned method, which dispenses with the use of quantification standards inserted directly into the sample of interest, was unequivocal in accounting for the volume of ethanol, in addition to showing excellent agreement with the method currently adopted by the Brazilian government. task physicalchemical physical tests robust assays solvents changes work interest government

Abstract This research aims to analyze the effect of electoral political cycles on the management of budgetary results by observing the unpaid commitments of Brazilian local governments. The study proposes a model to estimate discretionary budgetary accruals based on unpaid commitments, addressing an empirical-theoretical gap regarding incipient quality metrics of accounting information in public administration, considering the theory of agency, legitimacy, and impression management. The theory of political cycles was adopted to justify the managers’ opportunistic cyclical behavior aligned with the electoral calendar. Three hypotheses based on the literature were tested from a sample covering 62.1% of Brazilian municipalities. The results showed positive discretionary budgetary accruals in the years immediately preceding the elections and the opposite in election years (i.e., negative discretionary budgetary accruals), completing the budgetary electoral cycle. Furthermore, it is demonstrated that managers in their first term are more inclined to enter into this type of practice, motivated by the chances of being re-elected. This evidence is ratified by the absence of this practice at significant levels during the managers’ second term. This research incrementally contributes to public administration research, proposing a proxy for the quality of government accounting information. It proves that earnings management, measured by discretionary budgetary accruals, has cyclical behavior aligned with the electoral calendar.

Resumo O objetivo desta pesquisa é analisar o efeito dos ciclos políticos eleitorais sobre o gerenciamento de resultados orçamentários por meio de restos a pagar nos municípios brasileiros. Ao assinalar como lacuna empírico-teórica as incipientes métricas de qualidade da informação contábil no ambiente governamental, embasado na teoria da agência, da legitimidade e do gerenciamento de impressão, propõe-se um modelo de estimativa de accruals orçamentários discricionários, captados por meio do carry-over do tipo restos a pagar. Para isso, valemo-nos da teoria dos ciclos políticos para justificar o comportamento cíclico oportunista do gestor, em razão do calendário eleitoral. A partir de uma amostra contemplando 62,1% dos municípios brasileiros, foram testadas três hipóteses embasadas na literatura. Os resultados evidenciaram accruals orçamentários discricionários positivos nos anos imediatamente anteriores aos pleitos democráticos e sua reversão - accruals orçamentários discricionários negativos - em anos eleitorais, perfazendo o ciclo eleitoral orçamentário. Além disso, demonstra-se que os gestores em primeiro mandato estão mais inclinados a ingressar nesse tipo de prática, motivados pelas chances de sua recondução ao cargo, a despeito do sucesso no pleito, denotando que os prefeitos estão mais dispostos a adotar tais práticas durante o primeiro mandato. Essa evidência é ratificada, tendo em vista a não observância de níveis significativos dessa prática no segundo mandato. Em caráter incremental às pesquisas no setor público, esta propõe uma proxy de qualidade da informação contábil governamental e comprova que o gerenciamento de resultados, mensurados pelos accruals orçamentários discricionários, tem comportamentos cíclicos em razão do calendário eleitoral previamente estabelecido.

Resumen El objetivo de esta investigación es analizar el efecto de los ciclos políticos electorales en la gestión de los resultados presupuestarios a través de los saldos a pagar en los municipios brasileños. Al señalar como un vacío empírico-teórico las incipientes métricas de calidad de la información contable en el ámbito gubernamental, basadas en la teoría de agencia, legitimidad y gestión de impresiones, se propone un modelo de estimación de devengos presupuestarios discrecionales, capturados a través del arrastre del tipo remanentes a pagar. Para ello, utilizamos la teoría de los ciclos políticos para justificar el comportamiento cíclico oportunista del gestor, debido al calendario electoral. A partir de una muestra que cubre el 62,1% de los municipios brasileños, se probaron tres hipótesis basadas en la literatura. Los resultados mostraron devengos presupuestarios discrecionales positivos en los años inmediatamente anteriores a las elecciones democráticas y su reversión (devengos presupuestarios discrecionales negativos) en los años electorales, completando el ciclo electoral presupuestario. Asimismo, se demuestra que los gestores en su primer mandato son más proclives a incursionar en este tipo de práctica, motivados por las posibilidades de ser reelegidos en el cargo, a pesar de su éxito en las elecciones, denotando que los alcaldes están más dispuestos a adoptar este tipo de prácticas durante el primer mandato. Esta evidencia se ratifica al constatar la ausencia de niveles significativos de esta práctica en el segundo mandato. Además de la investigación en el sector público, propone una proxy de calidad de la información contable gubernamental y demuestra que la gestión de resultados, medida por los devengos presupuestarios discrecionales, tiene un comportamiento cíclico debido al calendario electoral previamente establecido.

Abstract The disasters associated with landslides and floods forced the Brazilian Federal Government to launch, in 2003, a program aimed at encouraging the development of Local Disaster Risk Reduction and Management Plans (PMRRs - Planos Municipais de Redução de Riscos). Given the uniqueness of this action and the variety of institutions accounting for executing these plans, which involve different material and human resources, it is important explaining how PMRRs have been built in order to, likely, improve them. The aim of the current study is to gather information about all 33 PMRRs available on the website of the Ministry of Regional Development by focusing on the following items: composition of the technical team involved in them, popular participation, risk mapping, typologies and costs of proposed structural and non-structural actions. Among the herein reached conclusions, it is worth emphasizing the excessive asymmetry observed in PMRRs’ approach to physical aspects of this issue to the detriment of its social aspects, a fact that affects both the risk estimation method and the proposed mitigating measures.

Resumo Em 2003, mediante o cenário de desastres associados a deslizamentos e inundações, o Governo Federal Brasileiro iniciou um programa de incentivo à elaboração de Planos Municipais de Redução de Riscos (PMRRs). Diante do ineditismo da ação e da variedade de instituições responsáveis pela sua execução, envolvendo diferentes recursos materiais e humanos, é importante dar-se a conhecer como os PMRRs vêm sendo construídos para, possivelmente, se buscar seu aperfeiçoamento. O presente trabalho realizou o levantamento de informações sobre os 33 PMRRs disponibilizados no site do Ministério do Desenvolvimento Regional, focando-se nos seguintes itens: composição da equipe técnica envolvida; participação popular; mapeamento de risco; tipologias e custos de ações estruturais propostas; ações não estruturais. Dentre as conclusões, destaca-se a observação de uma excessiva assimetria de abordagem dos PMRRs a favor dos aspectos físicos do problema em detrimento dos sociais, influenciando o método de estimativa do risco e as medidas mitigadoras propostas.

Resumen En 2003, ante los escenarios de desastre asociados a deslizamientos e inundaciones, el Gobierno Federal de Brasil inició un programa para incentivar el desarrollo de Planes Municipales de Reducción de Riesgos (PMRRs). Dada la novedad de la acción y la variedad de instituciones responsables de su ejecución, que involucran diferentes recursos materiales y humanos, es importante dar a conocer cómo los PMRR se han construido para, posiblemente, buscar su mejoría. El presente trabajo investigó los documentos de los 33 PMRR disponibles en el sitio web del Ministerio de Desarrollo Regional, enfocándose en los siguientes ítems: composición del equipo técnico involucrado, participación popular, mapeo de riesgos, tipologías y costos de las acciones estructurales propuestas, y acciones no-estructurales. Entre las conclusiones, se destaca la observación de una excesiva asimetría en el abordaje de los PMRR a favor de los aspectos físicos del problema en detrimento de los sociales, influyendo en el método de estimación del riesgo y las medidas mitigadoras propuesta.