ABSTRACT
This paper presents an approach of the Government Audit used for the control of public resources in Mexico, by the Superior Audit of the Federation. It is a documentary investigation with an exploratory and descriptive scope, the method of which will obtain the information from the results of the audits of the public account 2020 carried out by the Superior Audit of the Federation, where the number of audits carried out and the fiscal resources are observed
ABSTRACT
Resumo Este artigo analisa a atuação das comissões de orçamento e finanças das câmaras municipais no controle orçamentário. Tais comissões apoiariam os vereadores na análise, na avaliação e no controle de projetos de lei, emendas parlamentares e prestação de contas apresentados(as) pelas prefeituras ao longo de todas as fases do ciclo orçamentário. Baseado em um método indutivo de pequenas amostras, este estudo compara a atuação das comissões de orçamento e finanças de 3 câmaras municipais no mandato de 2013-2016. Constatou-se que tais comissões atuaram de modo cerimonial e passivo, emitindo pareceres superficiais. Os resultados indicam que a previsão regimental e a existência de recursos materiais e humanos não garantem o funcionamento dessas comissões. Os efeitos colaterais do governo de coalizão geram incentivos políticos para manter as comissões com atuação cerimonial. A frágil atuação das comissões legislativas no controle orçamentário se mostra um ponto crítico para qualquer pretensão de equilíbrio fiscal na Federação.
Resumen Este artículo analiza los comités legislativos que realizan la supervisión financiera y presupuestaria en los municipios de Brasil. Estos comités apoyarían a los concejales en el análisis, evaluación y control de proyectos de ley, enmiendas y prestación de cuentas presentados por las municipalidades que cubran todo el ciclo presupuestario. Basado en un método inductivo, el estudio compara el desempeño de los comités presupuestarios y de finanzas de tres cámaras municipales en el mandato de 2013-2016. Se constató que dichos comités presupuestarios solo operaron ceremonial y pasivamente, al emitir pareceres superficiales. La evidencia indica que lo previsto en ley y los recursos materiales y humanos no son suficientes para garantizar el funcionamiento de dichos comités. Los efectos colaterales del gobierno de coalición crean incentivos políticos para mantener las comisiones operando de forma ceremonial. El frágil desempeño de los comités legislativos en el control presupuestario demuestra ser un punto crítico para cualquier aspiración de lograr el equilibrio fiscal en la federación brasileña.
Abstract This article analyses the legislative committee carrying out financial and budgetary oversight at municipalities in Brazil. These committees, similar to the internationally named Public Account Committees, support parliamentarians to analyze, evaluate, and scrutinize budgetary bills, amendments and governor's accounts covering the entire budgetary cycle. Based on a small-N analysis inductive approach, the study compares budgetary legislative committees from three local parliaments for the term 2013-2016. Such budgetary committees just operate ceremonially and passively, offering superficial recommendations. The evidence indicates that the legal mandate to operate and material and human resources are not sufficient to guarantee the commissions' efficiency. The collateral undesirable effects from coalitional government create incentives to maintain ceremonial commissions. The fragile legislative committee's performance on budgetary issues is a bottleneck to any aspiration to achieve fiscal sustainability in Brazil.
Subject(s)
Budgets , Cities , LegislativeABSTRACT
Social media,such as WeChat and microblog,have become the platform for domestic college and university libraries to popularize and provide information service for their teachers and students.The use of social media,public account,menu functions,information pushing of WeChat and running of official miroblog in domestic medical college and university libraries were investigated,which showed the problems in running of social media in medical college and university libraries.Measures for the solution of such problems were put forward.The fact that social media are expected to become the ubiquitous carrier of information service in medical college and university libraries and help medical college and university libraries to improve their core competitive power.
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The advantages of academic journals in application of WeChat were analyzed in aspects of increasing its spreading efficacy and improving the influencing power of academic journals,the implementation of WeChat public platform for academic journals was studied,and the problems in implementation of WeChat public platform for academic journals were pointed out with measures proposed for their solution.
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Descibed in this paper are the problems in WeChat public platform construction in academic libraries of traditional Chinese medicine, including low litilization, ordinary columns, indistinct charaterized service, non-spe-cific recommendation of resources , poor charaterized knowledge interaction , and poor popularization , with measures proposed for their solution hoping that they would play an active role in promoting WeChat public platform construc-tion.
ABSTRACT
The opening rate, information update and menu of official WeChat in 11 Hangzhou municipal public hospitals were analyzed in order to understand their running, which showed that of the 11 public hospitals that opened their official WeChat,36. 36% opened their service account and 63. 64% opened their subscription ac-count. The information update frequency of WeChat varied and the online service function needed to be further deepened. Suggestions were put forward for the WeChat running in hospitals, such as normalizing its information push, deepening its online service, diversifying its communication between physicians and patients, and intensifying its popularization.