Resumo A Atenção Básica é acesso preferencial e ordenadora do cuidado na rede de serviços de saúde do Sistema Único de Saúde, sob responsabilidade da gestão municipal. Historicamente da administração direta, mas nas últimas décadas observa-se crescente transferência do seu gerenciamento por intermédio de contratualizações com instituições não governamentais. Objetivou-se analisar circunstâncias e elementos que motivaram gestores municipais a contratualizar entes privados sem fins lucrativos para gestão da Atenção Básica. Realizou-se pesquisa qualitativa por estudo de caso em seis municípios do estado de São Paulo. Procedeu-se a entrevistas virtuais semiestruturadas com 24 sujeitos, entre gestores, representantes das instituições, assessores regionais do Conselho de Secretários Municipais de Saúde e dos segmentos trabalhador e usuário dos respectivos Conselhos Municipais de Saúde, realizadas entre outubro de 2020 e fevereiro de 2021. As principais motivações são: 1) redução do impacto na folha de pagamento (lei de responsabilidade fiscal); 2) flexibilidade na administração dos recursos humanos, principalmente na contratação de médicos; e 3) agilidade na aquisição de insumos e equipamentos. Com base nesses resultados e na falta de preocupação desses sujeitos em considerar os atributos da Atenção Básica nas contratações, conclui-se que existe um risco potencial de prejuízos à consolidação dos princípios e diretrizes da Atenção Básica.

Abstract Primary Health Care (PHC), under the responsibility of the municipal manager, is the preferred gateway and ordering unit of the health services network in the Brazilian Unified National Health System. However, management is being transferred noticeably to non-governmental institutions (NGI). This article aimed to analyze circumstances and elements that would motivate municipal managers to hire NGI for PHC management. Qualitative research was carried out using a case study in six municipalities in the state of São Paulo. Semi-structured virtual interviews were developed with 24 subjects, including managers, institution representatives, COSEMS, and Social Control segments, from October 2020 to February 2021. The main motivations are 1) reduction of the impact on the payroll (fiscal responsibility law); 2) flexibility in the administration of human resources, especially hiring doctors; and 3) agility in the acquisition of inputs and equipment. Based on these results and the lack of concern on the part of these actors to impose Primary Health Care attributes in contracting, it can be concluded that there is a potential risk of harm to the consolidation of Primary Health Care principles and guidelines.

Abstract Primary Health Care (PHC), under the responsibility of the municipal manager, is the preferred gateway and ordering unit of the health services network in the Brazilian Unified National Health System. However, management is being transferred noticeably to non-governmental institutions (NGI). This article aimed to analyze circumstances and elements that would motivate municipal managers to hire NGI for PHC management. Qualitative research was carried out using a case study in six municipalities in the state of São Paulo. Semi-structured virtual interviews were developed with 24 subjects, including managers, institution representatives, COSEMS, and Social Control segments, from October 2020 to February 2021. The main motivations are 1) reduction of the impact on the payroll (fiscal responsibility law); 2) flexibility in the administration of human resources, especially hiring doctors; and 3) agility in the acquisition of inputs and equipment. Based on these results and the lack of concern on the part of these actors to impose Primary Health Care attributes in contracting, it can be concluded that there is a potential risk of harm to the consolidation of Primary Health Care principles and guidelines. PHC, , (PHC) manager System However nongovernmental non governmental NGI. . (NGI) Paulo Semistructured Semi structured 2 subjects representatives COSEMS segments 202 2021 1 fiscal law law) resources doctors 3 equipment contracting guidelines (PHC (NGI 20

Resumo A Atenção Básica é acesso preferencial e ordenadora do cuidado na rede de serviços de saúde do Sistema Único de Saúde, sob responsabilidade da gestão municipal. Historicamente da administração direta, mas nas últimas décadas observa-se crescente transferência do seu gerenciamento por intermédio de contratualizações com instituições não governamentais. Objetivou-se analisar circunstâncias e elementos que motivaram gestores municipais a contratualizar entes privados sem fins lucrativos para gestão da Atenção Básica. Realizou-se pesquisa qualitativa por estudo de caso em seis municípios do estado de São Paulo. Procedeu-se a entrevistas virtuais semiestruturadas com 24 sujeitos, entre gestores, representantes das instituições, assessores regionais do Conselho de Secretários Municipais de Saúde e dos segmentos trabalhador e usuário dos respectivos Conselhos Municipais de Saúde, realizadas entre outubro de 2020 e fevereiro de 2021. As principais motivações são: 1) redução do impacto na folha de pagamento (lei de responsabilidade fiscal); 2) flexibilidade na administração dos recursos humanos, principalmente na contratação de médicos; e 3) agilidade na aquisição de insumos e equipamentos. Com base nesses resultados e na falta de preocupação desses sujeitos em considerar os atributos da Atenção Básica nas contratações, conclui-se que existe um risco potencial de prejuízos à consolidação dos princípios e diretrizes da Atenção Básica. municipal direta observase observa se governamentais Objetivouse Objetivou Realizouse Realizou Paulo Procedeuse Procedeu 2 202 2021 são 1 lei fiscal fiscal) humanos médicos 3 equipamentos contratações concluise conclui 20

PURPOSE OF THE STUDY: Public-private partnerships (PPPs) contractual agreements between a private sector organisation and a government entity to jointly provide infrastructures and services are critical to address urban infrastructure and services gaps. Embedding Information Communication Technologies(ICT) into PPPs urban projects-smart cities is also considered critical. These partnerships are risk-inherent, requiring a risk management framework that can serve as a tool to guarantee successful smart city project delivery. What constitutes successful PPP smart city projects remains contentious since previous studies have not adequately identified the indicators for measuring and managing their success. Therefore, this study rides on the extension of previous studies and seeks to enhance key success indicators of a risk management framework for managing and measuring successful PPP smart city projects DESIGN/METHODOLOGY/APPROACH: A literature review was conducted to extend the guiding criteria of success indicators provided in previous studies to arrive at the enhanced key success indicators of a risk management framework. Smart city dimensions and criteria were deduced from literature and embedded in the framework. The enhanced key success indicators were also embedded in the framework and tested empirically through a quantitative approach. A descriptive analysis was performed to determine their application in managing and measuring contemporary PPP smart city projects FINDINGS: The responses to the survey confirmed the Enhanced Key Success Indicators of a Risk Management Framework for PPP Smart City Projects RECOMMENDATIONS/VALUE: To manage and measure successful PPP smart city projects, stakeholders should pay attention to project budget/cost, project schedule, intelligent communication technologies(digitalisation of the city), and risk management MANAGERIAL IMPLICATIONS: These Enhanced Key Success Indicators and their guiding criteria could contribute to addressing the gaps between current and premium practices of managing risks and measuring successful PPP smart city initiatives to address cities' infrastructures and services challenges JEL CLASSIFICATION: O22; O18; L32; Q55

Abstract Organizations that aspire to obtain long-term results must correctly manage compliance with laws, regulations, codes, international standards and best practices related to ethics and society's expectations. This research aims to development a procedure to manage compliance risks with a focus on organizational values. The paper includes the main stages of traditional risk analysis: analysis of the organizational context, identification of obligations, evaluation and assessment of compliance risks and their treatment through action plans. As the main novelty, the authors include a tool that allows the integration of the elements of the context, with the identified obligations, their associated risks and the ethical values shared by the organization, called CORVAL map. The results of the implementation of the procedure in the process of Production of Computer Services in an cuban entity allow to identify as main risks: illicit contractual relations, lack of knowledge of the code of conduct by the workers, affectations to the prestige of the organization and high rates of electric energy consumption, identifying the shared value Responsibility and its associated behavior, as the most influential principle in the mitigation of the risks of compliance of the process.

Resumen Las organizaciones que aspiran obtener resultados a largo plazo deben gestionar correctamente el cumplimiento con las leyes, reglamentos, códigos, estándares internacionales y mejores prácticas relacionadas con la ética y expectativas de la sociedad. La presente investigación tiene como objetivo desarrollar un procedimiento para la gestión de riesgos de cumplimiento con enfoque en valores organizacionales. El artículo incluye las principales etapas del análisis tradicional de riesgos: análisis del contexto organizacional, identificación de las obligaciones, evaluación y valoración de los riesgos de cumplimiento y el tratamiento de estos a través de planes de acciones. Como principal novedad, los autores incluyen una herramienta que permite integrar los elementos del contexto, con las obligaciones identificadas, sus riesgos asociados y los valores éticos compartidos por la organización, denominada mapa CORVAL. Los resultados de la implantación en el proceso de Producción de Servicios Informáticos en una entidad cubana permiten identificar como principales riesgos: las relaciones contractuales ilícitas, el desconocimiento del código de conducta por parte de los trabajadores, las afectaciones al prestigio de la organización y altos índices de consumo de energía eléctrica, identificándose el valor compartido Responsabilidad y su comportamiento asociado, como el principio más influyente en la mitigación de los riesgos de cumplimiento del proceso.

Abstract Organizations that aspire to obtain long-term results must correctly manage compliance with laws, regulations, codes, international standards and best practices related to ethics and society's expectations. This research aims to development a procedure to manage compliance risks with a focus on organizational values. The paper includes the main stages of traditional risk analysis: analysis of the organizational context, identification of obligations, evaluation and assessment of compliance risks and their treatment through action plans. As the main novelty, the authors include a tool that allows the integration of the elements of the context, with the identified obligations, their associated risks and the ethical values shared by the organization, called CORVAL map. The results of the implementation of the procedure in the process of Production of Computer Services in an cuban entity allow to identify as main risks: illicit contractual relations, lack of knowledge of the code of conduct by the workers, affectations to the prestige of the organization and high rates of electric energy consumption, identifying the shared value Responsibility and its associated behavior, as the most influential principle in the mitigation of the risks of compliance of the process.

Abstract: Research was carried out with the objective of studying the relationships between enterprise resource management and its planning in the implementation of a business management system (ERP) with Cloud Computing architecture in a company in the industrial processes sector. The research approach was based on documentary analysis, measurements and evaluations of contractual services and compliance with corporate parameters defined in the business process designs. The population and units of analysis focused on project documents and analytical references, as well as on the functionality of the work areas. The main investment values in consultancy for the implementation were identified, which represented 55.10% of the initial budget. However, during implementation, this representation decreased by 2%. The behavior of the subscription licensing service was also analyzed, which represented 22.35% of the total budget, but experienced a decrease of 5.25% in percentage terms. Although decreases were observed in the reasonable share of these elements, increases were recorded in consulting services and IT requirements management, with increases of 3.40% and 1.09%, respectively.

RESUMEN: Se llevó a cabo una investigación con el objetivo de estudiar las relaciones entre la gestión de recursos empresariales y su planificación en la implementación de un sistema de gestión empresarial (ERP) con arquitectura Cloud Computing en una empresa del sector de procesos industriales. El enfoque de la investigación se basó en el análisis documental, las mediciones y evaluaciones de los servicios contractuales y el cumplimiento de los parámetros corporativos definidos en los diseños de los procesos de negocio. La población y las unidades de análisis se centraron en los documentos y referencias analíticas de los proyectos, así como en la funcionalidad de las áreas de trabajo. Se identificaron los principales valores de inversión en consultoría para la implementación, los cuales representaron el 55.10% del presupuesto inicial. Sin embargo, durante la ejecución, esta representación disminuyó en un 2%. Asimismo, se analizó el comportamiento del servicio de licencia por suscripción, el cual representó el 22.35% del presupuesto total, pero experimentó una disminución del 5.25% en términos porcentuales. Aunque se observaron decrementos en la participación razonable de estos elementos, se registraron incrementos en los servicios de consultoría y gestión de requerimientos del área de TI, con aumentos del 3.40% y 1.09%, respectivamente.

RESUMEN El manejo del riesgo de incumplimiento atribuible a las características de los proveedores en la contratación pública en Colombia se limita a la exigencia de garantías, medidas contractuales de presión o la implementación de cláusulas exorbitantes al derecho común. En tal sentido, el Estado colombiano carece de una metodología para monitorear el riesgo que los proveedores acumulan con el tiempo y el riesgo que les es sobreviniente por circunstancias técnicas, financieras o de mercado; de ahí que no cuente con un registro de información parametrizada para clasificar a los contratistas acorde con su historial de desempeño, calidad y proclividad al incumplimiento contractual. Ante lo dicho, el Estado no cuenta con suficientes medidas previas de mitigación para contrarrestar los efectos nocivos derivados de un reconocido "mal prestador" o de un contratista con potencial de riesgo de incumplimiento medio o alto. Por el contrario, las garantías y exigencias requeridas durante el proceso de selección aplican de igual forma para todos los interesados, sin que haya diferenciación frente a quienes presenten un historial de incumplimientos, multas y/o sanciones, entre otras especificaciones de riesgo. El presente escrito plantea la necesidad de asimilar el concepto de riesgo inherente al proveedor como criterio objetivo y estandarizado, desde una perspectiva preventiva más que correctiva, de tal suerte que el Estado pueda mejorar la efectividad de sus contratos públicos y disminuir la materialización de los efectos negativos derivados de la contratación fallida.

ABSTRACT The risk management of non-compliance attributable to the suppliers in Colombia's public procurement is limited to the guarantees' requirements, pressures associated with contractual measures, or the Public Administration's exceptional clauses. In this regard, the Colombian State lacks a methodology to monitor the performance of contractors and the risk they accumulate over time, as well as the risk that they are supervening due to technical, financial or market conditions; hence there is no record of parameterised data to classify contractors according to their performance, quality and tendency to breach the contract. Given the above, the State does not have prior measures of risk mitigation to counteract the harmful effects arising from a recognised 'bad provider' or a contractor with medium or high risk potential to breach the contract. By contrast, the guarantees and requirements demanded during the selection process apply equally to all applicants without any differentiation for those with a history of non-compliance, fines or penalties, among other risk specifications. This paper raises the need to assimilate the concept of inherent risk in the supplier as an objective and standardised criterion, from a preventative rather than corrective perspective, in such a way that the State can improve the effectiveness of their public contracts and reduce the negative outcomes resulting from failed contracting.

The paper sets out the most recent legal theory on the approach to be taken by courts to the interpretation of contracts, and examines how this approach has been applied in two recent decisions of the South African Supreme Court of Appeal and the United Kingdom Supreme Court. The new iterative approach to contractual interpretation emphasises reading language in context, as a means to achieve the contractual purpose, despite unclear contractual wording, giving preference to a business-like result. However, legal theory of contractual interpretation disallows any reference the contracting parties' actual intentions and remains bound by the language used. Courts cannot rewrite what may turn out, in the light of changed (or unanticipated) circumstances, to be a bad bargain. The paper examines inter-disciplinary connections between this legal theory and management studies on the substitutability/compatibility of formal contracts and relational contracts in the management of strategic relationships. Formal contracts are viewed as an inadequate, or even destructive, means to secure post-contractual cooperation between parties when adapting to changing environments. However, a recent empirical study has suggested that formal contracts can enhance post-contract cooperation when used to balance risk allocation and create trust and perceptions of fairness in strategic alliances.

Esta investigación presenta los resultados del análisis sobre riesgo de liquidez realizada a una entidad del sector cooperativo en Colombia, el modelo empleado fue el de brechas de liquidez propuesto por la Superintendencia de la Economía Solidaria. Se utilizó la metodología de Gestión de Activos y Pasivos (GAP); se logró establecer el manejo que empleará la entidad para cumplir sus obligaciones contractuales y la no presencia de exposición significativa al riesgo de liquidez.

This research presents the results of a liquidity risk analysis carried out at an entity in the cooperative sector in Colombia. By using the liquidity gap model proposed by the Supervision of solidarity economics and the methodology of Asset & Liability Management (Spanish acronym: GAP), a management approach was established that will enable the entity to meet its contractual obligations and avoid significant exposure to liquidity risk

Esta pesquisa apresenta os resultados de uma análise sobre risco de liquidez realizada a uma entidade do setor cooperativo na Colômbia. O modelo usado foi o de gaps de liquidez proposto pela Superintendência de economia solidária, foi usada a metodologia de Gestão de Ativos e Passivos (GAP) e se conseguiu estabelecer o gerenciamento que a entidade deverá realizar para cumprir suas obrigações contratuais e a ausência de exposição significativa ao risco de liquidez.

Este artículo presenta el entorno normativo de la contratación pública en Colombia, el modo que es entendido y aplicado, y las conductas e interpretaciones de las partes contractuales, lo cual ha dado lugar a la problemática que hoy aqueja al sistema contractual público en Colombia, alejado cada vez más de los propósitos perseguidos por la Constituyente de 1991 y de las leyes que han procurado eliminar los obstáculos que impedían la gestión del Estado Empresario y la llegada del capital privado a los fines estatales en le desarrollo de la in- fraestructura de servicios. Se hace especial énfasis en la adecuada estructuración del proyecto, la debida distribución de los riesgos y la atención a la realidad técnica, financier, social y economica en la cual se desarrollan los proyectos.

This article describes the legal environment for public Hiring in Colombia. specifically, it investigates the way public contracts are understood and applied, as well as the behavior and interpretations of the contractual parties. The public hiring system in Colombia grows more and more controversial as it distances itself from its 1991 constitutional mandate, removing obstacles that impede the management of a business State. The article also examines the effect of private capital in support of State development projects and service infrastructure. Special emphasis is given to adequate project structuring, due risk distribution, and attention to technical, financial, social and Economic realities involved in pro- ject development.