Resumo A literatura sobre reformas eleitorais, em geral, e reformas do financiamento de campanhas, em específico, tem se beneficiado pouco das contribuições do campo de análise de políticas públicas. Seja em termos teóricos e/ou metodológicos. Este artigo propõe um modelo de análise de reformas do financiamento de campanhas a partir do conceito de ciclo de políticas (policy cycle), considerando como se forma a agenda sobre reformas (1); tomada de decisão (2); implementação (3); e avaliação (4). Utilizo este modelo para observar empiricamente o caso da regulação do autofinanciamento eleitoral no Brasil, a partir de métodos qualitativos e quantitativos. Os resultados indicam que a restrição do autofinanciamento no Brasil está associada ao maior peso desse tipo de recurso nas campanhas após a proibição das doações empresariais. E, também, a reforma parece não cumprir seus objetivos iniciais. Neste sentido, o artigo busca contribuir com a literatura em dois sentidos: a proposição de um modelo de análise das reformas de financiamento de campanhas e sua aplicação ao caso brasileiro. eleitorais geral específico públicas eou ou metodológicos policy cycle, cycle , cycle) 1 (1) 2 (2) 3 (3) 4. 4 . (4) quantitativos empresariais E também iniciais sentido sentidos brasileiro (1 (2 (3 (4 (

Résumé La littérature sur les réformes électorales en général, et les réformes du financement des campagnes en particulier, a peu bénéficié des contributions du domaine de l’analyse des politiques publiques, que ce soit en termes théoriques et/ou méthodologiques. Cet article propose un modèle d’analyse des réformes du financement des campagnes à partir du concept de cycle de politiques (policy cycle), en considérant la manière dont l’agenda des réformes est formé (1); la prise de décision (2); la mise en œuvre (3); et l’évaluation (4). J’utilise ce modèle pour observer empiriquement le cas de la régulation du financement propre aux élections au Brésil, en utilisant des méthodes qualitatives et quantitatives. Les résultats indiquent que la restriction du financement propre au Brésil est associée à une plus grande importance de ce type de ressources dans les campagnes électorales après l’interdiction des dons des entreprises. De plus, la réforme semble ne pas atteindre ses objectifs initiaux. Dans cette optique, l’article cherche à contribuer à la littérature de deux manières: en proposant un modèle d’analyse des réformes du financement des campagnes et en l’appliquant au cas brésilien. général particulier lanalyse l analyse publiques etou ou méthodologiques danalyse d policy cycle, , cycle) lagenda agenda 1 (1) 2 (2) 3 (3) lévaluation évaluation 4. 4 . (4) Jutilise J utilise quantitatives linterdiction interdiction entreprises initiaux optique larticle manières lappliquant appliquant brésilien (1 (2 (3 (4 (

Abstract The literature regarding electoral reforms, in general, and campaign finance reforms, in particular, has benefited little from the contributions of the public policy field, whether in theoretical or methodological terms. This article proposes a model to analyze campaign finance reforms based on the concept of the policy cycle, considering how the formation of the agenda for reforms takes place, namely (1) decision-making (2) implementation (3) and evaluation. I use this model to examine the case of electoral self-financing regulation in Brazil in an empirical manner, employing both qualitative and quantitative methods. The results indicate that the restriction on self-financing in Brazil is associated with a greater reliance on this type of resource in campaigns after the prohibition of corporate donations. In addition, the reform seems to fall short of its initial objectives. Thus, this article seeks to contribute to the literature in two ways: by proposing a model to analyze campaign finance reforms and applying it to the Brazilian case. general particular field terms cycle place 1 (1 decisionmaking decision making 2 (2 3 (3 evaluation selffinancing self financing manner methods donations addition objectives Thus ways (

Resumen La literatura sobre las reformas electorales, en general, y las reformas de la financiación de las campañas, en particular, se ha beneficiado poco de las aportaciones del campo del análisis de las políticas públicas. Ya sea en términos teóricos y/o metodológicos. Este artículo propone un modelo para analizar las reformas de la financiación de las campañas electorales basado en el concepto de ciclo de políticas (policy cycle), considerando cómo se forma la agenda sobre reformas (1); la toma de decisiones (2); la aplicación (3); y la evaluación (4). Utilizo este modelo para analizar empíricamente el caso de la regulación de la autofinanciación electoral en Brasil, empleando métodos cualitativos y cuantitativos. Los resultados indican que la restricción de la autofinanciación en Brasil está asociada al mayor peso de este tipo de recursos en las campañas tras la prohibición de las donaciones empresariales. Y la reforma tampoco parece cumplir sus objetivos iniciales. En este sentido, el artículo pretende contribuir a la literatura de dos maneras: proponiendo un modelo para analizar las reformas de la financiación de las campañas y aplicándolo al caso brasileño. general particular públicas yo o metodológicos policy cycle, cycle , cycle) 1 (1) 2 (2) 3 (3) 4. 4 . (4) cuantitativos empresariales iniciales sentido maneras brasileño (1 (2 (3 (4 (

Abstract In the aftermath of independence, indigenous local authorities and governments continued to play a significant role in the daily lives of the villages, particularly during periods of centralized rule. This study delves into the collection of taxes, a crucial component of state finance, which was the responsibility of the ayuntamientos (municipal councils). Under centralized national governments, whose policies were reflected in the state of Chiapas, these councils diminished in importance and number, leaving some towns without a centralized body to collect direct taxes and capita (poll taxes). During these periods, the establishment of cabildos (indigenous councils) was authorized in areas where it was deemed necessary. This authorization was motivated by the need to expedite tax collection. This development presented an opportunity for indigenous authorities, who had long been involved in tribute collection, to continue managing the affairs of their communities.

Résumé Les autorités et gouvernements locaux autochtones étaient présents après l'indépendance dans la vie des gens; ils ont joué un rôle plus important pendant les périodes où les hommes politiques formaient des gouvernements centralistes. On a analysé la collecte des contributions, une branche essentielle du trésor public, qui était en charge des mairies. Pendant les périodes de gouvernement centraliste, au niveau national, dont les politiques se reflétaient dans l'État du Chiapas, ces conseils municipaux ont perdu de leur importance et ont réduit leur nombre, ce qui a laissé certaines villes sans instance, qui centralisait la collecte des contributions directes et la capitation. Durant ces périodes, la formation de conseils était également autorisée là où cela était nécessaire. Cette autorisation était liée à la nécessité de rationaliser la collecte des impôts. Ce fait a ouvert une voie importante aux autorités indigènes, qui depuis l'Antiquité collaboraient déjà à la collecte des impôts, pour continuer à gérer les affaires de leur peuple.

Resumen Las autoridades y gobiernos locales indígenas estuvieron presentes después de la independencia en la vida de los pueblos, estas tuvieron un mayor protagonismo durante los periodos en los que los políticos conformaron gobiernos centralistas. Se analizó el cobro de contribuciones, ramo imprescindible para la hacienda estatal, que estaba a cargo de los ayuntamientos. Durante los periodos de gobierno centralista, a nivel nacional, cuyas políticas se reflejaron en el estado de Chiapas, estos ayuntamientos perdieron importancia y redujeron su número, lo que hizo que algunos pueblos quedaran sin instancia, que centralizara la recaudación de las contribuciones directas y la capitación. También durante estos periodos, se autorizó la conformación de cabildos en los lugares donde fuera necesario. Esta autorización se relacionó con la necesidad de agilizar la recaudación fiscal. Este hecho abrió una puerta importante a las autoridades indígenas, que desde la antigüedad ya habían colaborado en el cobro de tributos, para continuar gestionando los asuntos de sus pueblos.

Abstract Objective: To estimate the direct costs of treating excess body weight in children and adolescents attending a public children’s hospital. Methods: This study analyzed the costs of the disease within the Brazilian Unified Health System (SUS) for 2,221 patients with excess body weight using a microcosting approach. The costs included operational expenses, consultations, and laboratory and imaging tests obtained from medical records for the period from 2009 to 2019. Healthcare expenses were obtained from the Table of Procedures, Medications, Orthoses/Prostheses, and Special Materials of SUS and from the hospital’s finance department. Results: Medical consultations accounted for 50.6% (R$703,503.00) of the total cost (R $1,388,449.40) of treatment over the period investigated. The cost of treating excess body weight was 11.8 times higher for children aged 5–18 years compared to children aged 2–5 years over the same period. Additionally, the cost of treating obesity was approximately 4.0 and 6.3 times higher than the cost of treating overweight children aged 2–5 and 5–18 years, respectively. Conclusion: The average annual cost of treating excess body weight was R$138,845.00. Weight status and age influenced the cost of treating this disease, with higher costs being observed for individuals with obesity and children over 5 years of age. Additionally, the important deficit in reimbursement by SUS and the small number of other health professionals highlight the need for restructuring this treatment model to ensure its effectiveness, including a substantial increase in government investment. Objective childrens s hospital Methods (SUS 2221 2 221 2,22 approach 200 2019 Procedures Medications OrthosesProstheses Orthoses Prostheses Orthoses/Prostheses hospitals department Results 506 50 6 50.6 R$703,503.00 R70350300 R 703 503 00 (R$703,503.00 $1,388,449.40 138844940 1 388 449 40 investigated 118 11 8 11. 518 18 5–1 25 2– Additionally 4 0 4. 63 3 6. respectively Conclusion R13884500 138 845 R$138,845.00 effectiveness investment 222 22 2,2 20 201 50. R$703,503.0 R7035030 70 (R$703,503.0 $1,388,449.4 13884494 38 44 51 5– R1388450 13 84 R$138,845.0 2, R$703,503. R703503 7 (R$703,503. $1,388,449. 1388449 R138845 R$138,845. R$703,503 R70350 (R$703,503 $1,388,449 138844 R13884 R$138,845 R$703,50 R7035 (R$703,50 $1,388,44 13884 R1388 R$138,84 R$703,5 R703 (R$703,5 $1,388,4 1388 R138 R$138,8 R$703, R70 (R$703, $1,388, R13 R$138, R$703 R7 (R$703 $1,388 R1 R$138 R$70 (R$70 $1,38 R$13 R$7 (R$7 $1,3 R$1 R$ (R$ $1, $1 $

ABSTRACT Introduction. In Peru, public budget laws define the level and initial distribution of the health budget. Objective. To analyze the evolution of the level and initial distribution of the health budget in Peru in the period 2019-2024. Methods. Descriptive study. The budget of the Health function was analyzed by budget categories, budget programs, levels of government and departments, from 2019 to 2024, according to data from the Ministry of Economy and Finance. Results. Between 2019 and 2024, the budget for the Health function increased by 35%; while its share in the budget of the General Government increased from 10.8% to 12.2%, respectively. Also, the participation of budgetary programs in the budget decreased; while participation of Regional Governments increased. Between 2019 and 2024, budget programs related to mental health, cancer and emergency and emergency medical care saw a progressive and significant increase in their budget; in contrast, budget programs related to non-communicable diseases, metaxians and zoonoses and tuberculosis-HIV/AIDS had a lower budget than in 2019. Also, 50% of the budget of the Health function was concentrated in 2 or 3 departments, mainly in Lima. Conclusions. There was a general increase in the health budget, although its evolution was irregular. This increase favored actions not linked to results, as well as regional governments. Some budget programs actually lost resources. Few departments concentrated much of the budget.

RESUMEN Introducción. En el Perú, las leyes de presupuesto público definen el nivel y la distribución inicial del presupuesto para la salud. Objetivo. Analizar la evolución del nivel y distribución inicial del presupuesto para la salud en el Perú en el periodo 2019-2024. Métodos. Estudio descriptivo. Se analizó el presupuesto de la función Salud, por categorías presupuestarias, programas presupuestales, niveles de gobierno y departamentos del periodo 2019-2024, según datos del Ministerio de Economía y Finanzas. Resultados. Entre 2019 y 2024, el presupuesto para la función Salud aumentó en 35%; mientras que su participación en el presupuesto del gobierno general aumentó de 10,8% a 12,2%, respectivamente. Asimismo, disminuyó la participación de programas presupuestales y aumentó la participación de gobiernos regionales. Entre 2019 y 2024, los programas presupuestales relacionados a salud mental, cáncer y atención de emergencias y urgencias médicas tuvieron un aumento progresivo e importante en su presupuesto; en contraste, los programas presupuestales relacionados a enfermedades no transmisibles, metaxénicas y zoonosis y tuberculosis-VIH/SIDA tuvieron un presupuesto menor al del 2019. Asimismo, el 50% del presupuesto de la función Salud se concentró en 2 o 3 departamentos, principalmente en Lima. Conclusiones. Hubo un aumento general del presupuesto para salud, aunque su evolución fue irregular. Dicho aumento favoreció a las acciones no vinculadas a resultados, así como a los gobiernos regionales. Algunos programas presupuestales tuvieron una pérdida efectiva de recursos. Pocos departamentos concentraron gran parte del presupuesto.

Resumo Este trabalho apresenta uma nova base de dados com estimativas de despesas em educação e alguns indicadores de viés elitista nas políticas educacionais no Brasil entre 1933 e 2010. As estimativas de despesa pública em educação como proporção do Produto Interno Bruto (PIB) (total, educação básica e ensino superior) são semelhantes às apresentadas por Maduro (2007). A novidade do presente trabalho são as séries de estimativas de despesas por ciclo de ensino (EF1, EF2 e EM). A partir destas estimativas, apresenta-se também um indicador de viés elitista: a razão de despesas por estudante no primário (EF1) em relação ao gasto por aluno no ensino superior. Essas razões foram historicamente baixas, mas houve uma elevação abrupta a partir do final da década de 1960. Este aumento se deu mais pela expansão da matrícula no ensino superior do que por uma elevação de gastos por estudante no primário. 193 2010 PIB (PIB total, total (total 2007. 2007 . (2007) EF1, EF1 EF (EF1 EM. EM EM) apresentase baixas 1960 19 201 200 (2007 (EF 196 1 20 (200 2 (20 (2 (

Abstract This paper presents a new dataset with estimates of expenditures on education and some indicators of elite bias in educational policies in Brazil between 1933 and 2010. Estimates of public expenditures on education as a proportion of GDP (total, pre-tertiary education and higher education) are similar to those presented by Maduro (2007). The novelty of this study is the series of expenditure estimates by schooling level (primary, lower secondary and upper secondary). Based on these estimates, we also present an indicator of elite bias: the ratio of expenditures per student in primary education (EF1) in relation to expenditures per student in higher education. These ratios were historically low, but there was an abrupt increase from the late 1960s onwards. Rather than a consequence of an increase in spending per primary school student, the elite bias indicator’s increase resulted mostly from the expansion of enrollment in higher education. 193 2010 total, total (total pretertiary pre tertiary 2007. 2007 . (2007) primary, (primary secondary. secondary) EF1 EF (EF1 low s onwards 19 201 200 (2007 (EF 1 20 (200 2 (20 (2 (

Resumen El objetivo fue estimar el impacto que tendrán los precios de garantía y de mercado del maíz blanco sobre el impuesto predial rústico para el 2023. Se utilizaron datos del Sistema de Información Agropecuaria y Pesquera (SIAP, 2022). El método utilizado es el deductivo y la investigación es de tipo explicativa y descriptiva. Los resultados indican que otorgar precios de garantía solo a productores de hasta 15 hectáreas y, excluir a los que sembraron más allá de esa superficie, afectará la recaudación. Entre los hallazgos se tiene la importancia de la siembra de maíz blanco para financiar obras públicas en comunidades rurales. Su originalidad radica relacionar la producción del maíz con el principal impuesto local de los gobiernos municipales: el predial. Por limitaciones no se pudo tener acceso al mecanismo de recaudación descentralizado, a partir de junio del presente año, para administrar dicho tributo.

Abstract The objective was to estimate the impact that the guarantee and market prices of white corn will have on the rustic property tax for 2023. Data from the Agricultural and Fisheries Information System (SIAP, 2022) were used. The method used is deductive and the research is explanatory and descriptive. The results indicate that granting guaranteed prices to producers of up to 15 hectares and excluding those who sowed beyond that area, will affect the collection. Among the findings is the importance of planting white corn to finance public works in rural communities. Its originality lies in the studied relationship production of corn with the main local tax of municipal governments: the predial. Due to limitations, it was impossible to have access to the decentralized collection mechanism, as of June of this year, to administer said tax.

RESUMEN El objetivo de la investigación es analizar la incidencia de la inversión pública sobre la recaudación del impuesto predial en gobiernos locales provinciales de la macrorregión sur del Perú durante el período 2010-2020. El tipo de estudio es aplicado, bajo el enfoque cuantitativo, diseño no experimental, tipo longitudinal de panel, de carácter descriptivo y explicativo. Los datos para cada municipalidad provincial fueron extraídos del portal informativo del Ministerio de Economía y Finanzas (MEF) segmentadas mediante el análisis de conglomerados. El método de estimación econométrica toma en cuenta la metodología para datos longitudinales de panel. Teniendo en cuenta el análisis de conglomerados y las estimaciones econométricas, los resultados muestran que un incremento del 1% en la inversión pública en transportes, saneamiento y cultura y deporte, provocó un aumento en la recaudación del impuesto predial de aproximadamente 0,3182%, 0,1208% y 0,0923% respectivamente (primer clúster); un incremento del 1% en la inversión pública en transportes, cultura y deporte, provocó un aumento en la recaudación del impuesto predial de aproximadamente 0,2588% y 0,1434% respectivamente (segundo clúster); y un incremento del 1% en la inversión pública en transportes y saneamiento, provocó un aumento en la recaudación del impuesto predial de aproximadamente 0,2923% y 0,1377% respectivamente (tercer clúster).

ABSTRACT The objective of the research is to analyze the incidence of public investment on property tax collection in provincial local governments of the southern macro region of Peru during the period 2010 to 2020. The type of study is applied, under the quantitative approach, design non-experimental, longitudinal panel type, descriptive and explanatory. The data for each provincial municipality were extracted from the information portal of the Ministry of Economy and Finance (MEF) segmented through cluster analysis. The econometric estimation method takes into account the methodology for longitudinal panel data. Taking into account the cluster analysis and econometric estimates, the results show that a 1% increase in public investment in transportation, sanitation, and culture and sports, caused an increase in property tax collection of approximately 0.3182%, 0.1208%. and 0.0923% respectively (first cluster), a 1% increase in public investment in transport, culture and sports, caused an increase in property tax collection of approximately 0.2588% and 0.1434% respectively (second cluster) and an increase in the 1% in public investment in transportation and sanitation, caused an increase in property tax collection of approximately 0.2923% and 0.1377% respectively (third cluster).

The structure of climate finance flows from donors (multilateral sources) to recipients (sub-Saharan African countries) was studied. This is the first study to provide a comprehensive network structure of the climate finance flows into Africa, based on the global public climate finance governance system. Network theory and decision tree techniques were employed. The results obtained generally fit the multilateral funding units (MFUs) into two categories: central funding units (CFUs), which simultaneously attend to the climate-related projects of many African countries, and the boundary funding units (BFUs), which cater to only a few countries at once. An isolated region with no BFUs was identified. African countries within this group could be more exposed to climate financial risk as they rely on only the CFUs. In general, with the exception of mitigation REDD (reducing emissions from deforestation and forest degradation) climate finance, a disproportionate distribution of climate themes, with particular reference to adaptation finance, was observed across sub-Saharan Africa. This has real implications for equitable resource allocation of climate funds. The need for African-bred region-wide MFUs is recommended. SIGNIFICANCE: Insights from this analysis expose the presence of contagion effects within the sub-Saharan African climate finance network structure and, consequently, the flow of climate finance-related risks. This knowledge is critical for future planning as it can provide African governments and interested stakeholders with informed evidence upon which they can make reliable and justifiable decisions, such as shaping of sectoral strategies and improving of climate finance flow coordination.

ABSTRACT The popular and solidarity economy plays a significant economic role in contemporary society. This is why many of its actors must learn how to assume their role within taxation. This article focuses on the literature review associated with Accounting, Finance and Economics, in order to, with a solid and specialized perspective, analyze the qualitative relationship between these actors’ financial education and tax exemptions. The review of knowledge gaps, strategies to improve tax and financial education, and strengthening tax compliance, allowed to conclude that early financial education, technological platforms development and public policies promulgation associated with financial and financial aspects tax, conform the way to follow for achieving comprehensive training that covers fiscal aspects and improves the relationship of popular and solidarity economy actors with tax exemptions.

RESUMEN La economía popular y solidaria juega un papel económico significativo en la sociedad contemporánea. Es por esto que muchos de los actores que la conforman deben aprender cómo asumir su rol dentro de la fiscalidad. Este artículo se enfoca en la revisión de la literatura asociada con Contabilidad, Finanzas y Economía, para así, con una perspectiva sólida y especializada, analizar la relación cualitativa entre educación financiera y exoneraciones tributarias de estos actores. La revisión sobre las brechas de conocimiento, las estrategias para mejorar la educación tributaria y financiera, y el fortalecimiento del cumplimiento tributario, permitieron concluir que la educación financiera temprana, el desarrollo de plataformas tecnológicas y la promulgación de políticas públicas asociadas a los aspectos financieros y tributarios, son el camino a seguir para lograr una formación íntegra que abarque aspectos fiscales y mejore la relación de los actores de economía popular y solidaria con las exenciones fiscales.

Abstract Financial anxiety affects board members in their judgment concerning strategic decisions for their organizations. Both, financial self-efficacy and neuroticism bear on the financial anxiety of board members. By applying a structural equation model, this paper analyzes the effect of both factors on the financial anxiety of board members in public, private, and non-profit corporations in Mexico. The approach of the structural equation model is quantitative, non-experimental, and cross-sectional; and is based on a sample of 155 board members of Mexican institutions. The results show that financial self-efficacy affects negatively financial anxiety; whereas higher degrees of neuroticism affect positively financial anxiety. Following these results, it is advisable to consider these personality traits as relevant criteria for the selection of board members in Mexican institutions. Corporate governance policies and practices should also be developed to ameliorate the effect of neuroticism and incentivize the effect of financial self-efficacy in the judgments of board members regarding organizational strategy. The methodology of this study is useful for boards in institutions of other countries.

Resumen La ansiedad financiera en la toma de decisiones de los consejeros de administración es importante para el posicionamiento estratégico de las organizaciones. El objetivo de este trabajo consiste en analizar el efecto de la autoeficacia financiera y el neuroticismo en la ansiedad financiera de los consejeros de administración de empresas, ya sean públicas o privadas, sin fines de lucro y fundaciones en México, ya que son personas clave en el diseño y la implementación de la estrategia organizacional. Se utiliza un modelo de ecuaciones estructurales para estudiar el efecto de la autoeficacia financiera y el neuroticismo de los consejeros en su ansiedad financiera bajo un enfoque cuantitativo, no experimental y de corte transversal. La muestra bajo estudio consiste en 155 consejeros. Los resultados permiten afirmar que la autoeficacia financiera influye de manera negativa en la ansiedad financiera, en tanto que el neuroticismo se relaciona de manera positiva con la ansiedad financiera. Los resultados permiten diseñar e implementar estrategias de gobierno corporativo que consideren los rasgos personales de quienes integran los consejos de administración, lo cual permitirá optimizar los beneficios de la correcta selección de los integrantes de la alta dirección de las organizaciones mexicanas. Se recomienda extender este estudio a otras culturas u otros niveles organizacionales.

Abstract Purpose: The purpose of this paper is to determine the impact of private and public initiatives (financial literacy, entrepreneurship, remote work and government aid) on individual job loss and decrease in income during the COVID-19 pandemic in Peru. Design/methodology/approach: The authors used an unbalanced panel data analysis with the National Household Survey for 2019-2020. The hypotheses are tested with a probit panel data model since the dependent variables are binary. Findings: The study findings indicate that financial preparedness reduced the probability of having a decrease in income, but only to informal workers in metropolitan Lima. Furthermore, entrepreneurship helped mainly female informal workers to reduce their probability of becoming unemployed in metropolitan Lima. Besides, the implementation of remote work as a substitute of face-to-face work was not enough to avoid the decrease in income in the case of informal workers and it was only effective to avoid unemployment in the case of formal workers in metropolitan Lima. Finally, public aid proved to be instrumental in mitigating the decrease in income, but only to informal workers in Metropolitan Lima. Research limitations/implications: The study results only apply for the first year of the pandemic. Practical implications: Policymakers should focus on increasing the financial preparedness of informal workers, especially in provinces. Social implications: Policymakers must expand unemployment benefits, and design public aid programs targeting informal workers in provinces. Originality/value: This is the first study that analyses the impact of private and public initiatives on the decrease in income and unemployment situation of Peruvian individuals during the outbreak of the COVID-19 pandemic.

Abstract Purpose: This article aims to explore the concept of chain value of the public port system in Ecuador from the perspective of importing/exporting companies, analyzing how perceived value in the use of port services affects customer satisfaction and the intermediate links of the influence of trust and commitment on customer loyalty. Design/methodology/approach: Relying on a survey of 634 Ecuadorian companies with experience in international trade as port users and a theoretical framework well-established in the literature on consumer behavior, the empirical study found evidence of a positive and significant relationship with the knowledge of chain effects. Findings: The findings confirm the chain effect and reveal ways to maintain an ongoing satisfactory, trust and committed relationship with users, thereby ultimately gaining and maintaining their loyalty. The conclusions suggest how this postulate can help to close the gap referred to the effective management of port services, and point out that port managers should be concerned with a continuous in-depth understanding of the perceived value and its chain effects. Originality/value: The authors add evidence of the use of the postulate of the chain of effects on these dimensions, whose applicability is very well established, tested and consensual for the doctrine in industrial marketing. In contrast, it is scarcely present in the port relationship with its users.

Resumo O objetivo do presente artigo é contribuir com o estudo a respeito da trajetória intelectual de James M. Buchanan. O artigo argumenta que a tradição italiana de finanças públicas foi um importante canal de transmissão das ideias da economia política clássica e da filosofia do contrato social para Buchanan, temas que ele considera essenciais para a formação da economia constitucional. Isso é relevante para a melhor compreensão da trajetória de Buchanan na medida em que a importância da tradição italiana para a formação da economia constitucional é frequentemente subestimada pela literatura. M literatura

Abstract The objective of this article is to contribute to the study of the intellectual trajectory of James M. Buchanan. The article argues that the Italian tradition of public finance was an important channel for the transmission of ideas from classical political economy and the philosophy of the social contract to Buchanan, themes he considers essential for the formation of constitutional economics. This is relevant for a deeper understanding of Buchanan’s trajectory as the importance of the Italian tradition for the formation of constitutional economics is often underestimated in the literature. M Buchanan Buchanans s literature

Abstract The present article analyzes the transfers from parliamentary amendments by the Ministry of Health to municipalities to finance public health actions and services from 2015 to 2021. A descriptive and exploratory study was carried out with secondary data, including all Brazilian cities. Resources from amendments showed an increase, particularly from 2018 onwards, indicating the expansion of their relevance for financing SUS. From 2016 to 2021, over 80% was allocated to municipalities, representing 9.5% of all federal transfers, with 91.2% for operational expenses. Transfers from amendments differ from regular transfers due to greater instability and per capita variation among the amounts collected by municipalities and due to the fact that they allocate most resources to the Northeast and primary care to the detriment of the Southeast and medium and high complexity care. These transfers represent a differentiated modality of resource allocation in SUS that produces new distortions and asymmetries, with implications for intergovernmental relations, as well as between the executive and legislative powers, increasing the risk of the discontinuity of actions and services and imposing challenges for the municipal management.

Resumo O artigo tem como objetivo analisar as transferências por emendas parlamentares do Ministério da Saúde aos municípios para o financiamento de ações e serviços públicos de saúde, de 2015 a 2021. Foi realizado estudo descritivo e exploratório com dados secundários, abrangendo a totalidade de municípios brasileiros. Os recursos provenientes de emendas apresentaram aumento, em especial a partir de 2018, indicando a expansão de sua relevância para o financiamento do SUS. No período de 2016 a 2021, mais de 80% foram alocados aos municípios, representando 9,5% dos repasses federais, com 91,2% de natureza de custeio. As transferências por emendas diferem dos repasses regulares por possuir maior instabilidade e variação per capita entre os montantes captados pelos municípios, e por destinar a maior parte dos recursos ao Nordeste e à atenção primária, em detrimento do Sudeste e da média e alta complexidade. Configura-se uma modalidade diferenciada de alocação de recursos no SUS que produz novas distorções e assimetrias, com implicações para as relações intergovernamentais e entre os poderes executivo e legislativo, ampliando o risco de descontinuidade de ações e serviços e impondo desafios para as gestões municipais.

Die volhoubaarheid van klein- en mediumgrootte kontrakteurs (SMC's) is noodsaaklik met inagneming van die kritieke rol wat hulle in sosio-ekonomiese ontwikkeling wêreldwyd speel. SMC's in Namibië worstel deur die jare deurlopend omdat hulle misluk, hoofsaaklik as gevolg van 'n gebrek aan robuuste beleidsraamwerke om SMC-ontwikkeling en volhoubaarheid in die land te rig. Hierdie studie ondersoek die kritieke suksesfaktore (GSF's) vir SMC's se volhoubaarheid in Namibië. Deur 'n kwalitatiewe benadering te gebruik, is data ingesamel van 60 doelbewus geselekteerde konstruksiebedryfdeelnemers, bestaande uit eienaar-bestuurders van kontrakterende firmas, beleidmakers en konstruksie professionele konsultante. Onderhoude is met die deelnemers gevoer deur gebruik te maak van 'n semi-gestruktureerde onderhoudsinstrument. Data is ontleed met behulp van refleksiewe tematiese analise. Die bevindinge het ses GSF's aan die lig gebring wat insluit die openbare en private instellings se samewerkende ondersteuning, vaardigheidsopleiding, 'n bemagtigende konstruksie-besigheidsomgewing, toegang tot voldoende en bekostigbare finansiering, konsekwente werksgeleenthede en firma eienaar se entrepreneuriese vaardighede. Die geïdentifiseerde CSF's is gebruik vir die ontwikkeling van 'n raamwerk vir die rigtinggewing van die ontwikkeling van SMC's in Namibië. Deur die ses CSF-faktore in die raamwerk in te sluit, kan SMC's effektief ontwikkel en volgehou word. Die raamwerk kan beleidmakers help om fundamentele beleidshervormings te maak en toepaslike en konteksspesifieke intervensies te ontwikkel om SMC's in Namibië en soortgelyke kontekste in stand te hou.

The sustainability of small and medium-sized contractors (SMCs) is vital, considering the critical role they play in socio-economic development globally. SMCs in Namibia have been consistently grappling with high failure rates over the years, largely due to a dearth of robust policy frameworks to guide SMC development and sustainability in the country. This study investigates the critical success factors (CSFs) for SMCs' sustainability in Namibia. Using a qualitative approach, data were collected from 60 purposively selected construction industry participants, comprising owner-managers of contracting firms, policymakers, and construction professional consultants. Interviews were conducted with the participants, using a semi-structured interview tool. Data were then analysed using reflexive thematic analysis. The findings revealed six CSFs, including public and private institutions' collaborative support, skills training, an enabling construction business environment, access to adequate and affordable finance, consistent work opportunities, and firm owner's entrepreneurial skills. The identified CSFs culminated in the development of a framework for guiding the development of SMCs in Namibia. By incorporating the six CSFs in the framework, SMCs could be effectively developed and sustained. The framework may assist policymakers in making fundamental policy reforms and developing appropriate and context-specific interventions to sustain SMCs in Namibia and similar contexts.