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O papel da informação financeira no processo de accountability: o caso da câmaras distritais santomenses

Costa, Cislau; Nogueira, Sónia P.; Ribeiro, Nuno A.
Fonte: Instituto Politécnico de Bragança Publicador: Instituto Politécnico de Bragança
Tipo: Conferência ou Objeto de Conferência
Português
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O tema accountability tem vindo a ser amplamente discutido dentro da gestão pública, na medida em que vez mais é reconhecida a necessidade de um comportamento responsável e transparente na gestão dos recursos públicos e na prestação de contas aos diferentes interessados. A accountability representa a obrigação que a organização tem de prestar contas dos resultados obtidos, em função das responsabilidades que decorrem de uma delegação de poder. A informação produzida e divulgada parece ter um papel preponderante no processo de accountability das entidades públicas, designadamente locais. Assim, é objetivo desta investigação analisar as perceções dos responsáveis políticos e técnicos da área financeira sobre, o processo de accountability das Câmaras Distritais de São Tomé e Príncipe. A metodologia adotada para a recolha dos dados foi o questionário. Os resultados obtidos permitem concluir que embora o conceito de accountability aparente ainda estar pouco presente nos profissionais financeiros das Câmaras Distritais, o mesmo é entendido e associado ao conceito de prestação de contas. Verificou-se ainda que as principais razões apontadas para a promoção da accountabilty nas Câmaras Distritais foram: necessidade de melhorar o desempenho da Câmara Distrital e contribuição para a satisfação das necessidades dos cidadãos. Já a consequência de pressões externas...

Accountability de organizações de direitos humanos na América Latina: uma aproximação a partir da opinião dos atores; Accountability of Latin American human rights organizations: an approach based on the opinion of the actors

Kweitel, Juana Magdalena
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 23/09/2010 Português
Relevância na Pesquisa
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A presente pesquisa tem por objetivo analisar de que forma organizações de direitos humanos de América Latina, com atuação de âmbito nacional, processam a demanda de accountability. A pesquisa de campo foi realizada em cinco organizações de direitos humanos de Argentina, Brasil, Chile, México e Peru. Estas organizações formam parte de um grupo informal de donatárias da Fundação Ford que, desde 2003, reúnem-se duas vezes por ano para discutir questões de interesse comum. As organizações são: Centro de Estudios Legales y Sociales, Argentina; Comisión Mexicana de Defensa y Promoción de los Derechos Humanos, México; Corporación Humanas, Chile; Instituto de Defensa Legal (IDL), Peru; e Justiça Global, Brasil. Em cada organização foram entrevistadas quatro pessoas. As entrevistas foram realizadas por telefone, utilizando-se um questionário semi-estruturado. O resultado da pesquisa demonstra que, ao contrário do que afirma a literatura, existe nas organizações de direitos humanos de nossa região uma reflexão sobre o tema que lhes permite adotar uma ideia complexa de accountability para a sociedade civil. Trata-se de uma abordagem que, atualmente, prioriza questões de justificação e monitoramento em relação ao componente de controle mais estrito (responsabilização/sanção). Ademais...

Fragmentação, poder de veto e accountability na gestão ambiental : o caso do Distrito Federal

Pereira, Ana Karine
Fonte: Universidade de Brasília Publicador: Universidade de Brasília
Tipo: Dissertação
Português
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Dissertação (mestrado)—Universidade de Brasília, Instituto de Ciência Política, 2010.; A gestão ambiental do Distrito Federal é compartilhada entre múltiplos atores com poder de veto: órgãos governamentais federais e distritais, conselhos gestores, movimentos sociais etc. O objetivo desta dissertação é analisar a eficácia da atuação dos atores que atuam na esfera pública em defesa do meio ambiente equilibrado para garantir que o processo de ordenamento territorial em Brasília englobe não apenas o interesse de expansão urbana, mas também o do equilíbrio ambiental. Essa análise utiliza dois modelos teóricos: a teoria da accountability, que defende a fragmentação do poder para que seja possível haver um sistema de pesos e contrapesos, em que uma parcela do poder controla a outra; a teoria de Tsebelis (1995) que acredita que nesses contextos em que o número de atores com poder de veto é elevado, alterações no status quo são mais difíceis de ocorrer. Assim, o estudo de Tsebelis é uma alerta de que a fragmentação do poder – apesar de gerar a accountability, considerada como um resultado positivo –, pode gerar também o imobilismo político, que pode ser interpretado como um efeito negativo por levar a ingerência institucional (BRINKERHOFF...

A situação da "Accountability" em Tribunais Superiores e de Segunda Infância do Poder Judiciário Brasileiro

Porto, Rita Roberta Maria Barbosa Ferreira
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Dissertação de Mestrado
Publicado em //2012 Português
Relevância na Pesquisa
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Dissertação de mestrado em Administração da Justiça; A partir da Constituição Federal Brasileira de 1988 ficou garantida a independência e autonomia do Poder Judiciário. O autogoverno de cada tribunal mostrou-se, contudo, incompatível com os anseios dos cidadãos por um sistema judiciário que funcionasse a contento. A Emenda Constitucional n. 45 de 2004, também conhecida como a Reforma do Judiciário criou o Conselho Nacional de Justiça (CNJ) que passou, entre outras coisas, a padronizar determinados procedimentos administrativos no Judiciário bem como a ocupar-se de questões referentes à transparência administrativa e processual do referido poder. É possível perceber a preocupação atual com questões de transparência e prestação de contas do Poder Judiciário Brasileiro por meio da Resolução n. 102 do CNJ, de 15 de dezembro de 2009, que dispõe sobre a regulamentação de informações alusivas à gestão orçamentária e financeira, aos quadros de pessoal e às estruturas remuneratórias dos tribunais e conselhos, e que considera a necessidade de padronizar a apresentação das respectivas informações, de modo a lhes conferir inteligibilidade e comparabilidade em benefício da eficácia do controle social sobre os gastos públicos. A referida Resolução...

A reforma administrativa da Nova Zel??ndia nos anos 80-90: controle estrat??gico, efici??ncia gerencial e accountability; La reforma administrativa de Nueva Zelandia en los a??os 80-90: Control estrat??gico, eficiencia gerencial y accountability; Administrative reform in New Zealand in the 80s and 90s: strategic control, RSP managerial efficiency and accountability

Carvalho, Wagner
Fonte: Escola Nacional de Administra????o P??blica (ENAP); Revista do Servi??o P??blico (RSP) Publicador: Escola Nacional de Administra????o P??blica (ENAP); Revista do Servi??o P??blico (RSP)
Tipo: Artigo de Revista Científica
Português
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O artigo discute o processo de reforma administrativa implementada na Nova Zel??ndia a partir de 1984, com a chegada do Partido Trabalhista ao poder, abordando seus principais desdobramentos nos anos 90. Parte de uma apresenta????o do modelo administrativo em vigor na Nova Zel??ndia antes das reformas empreendidas em 1984, delimitando dessa forma o quadro referencial para comparar a situa????o anterior com a atual, de maneira que proporcione uma avalia????o sobre os impactos das medidas empreendidas. Em seguida, apresenta uma descri????o dos objetivos e princ??pios norteadores da reforma tais como, separa????o das fun????es comerciais das n??o-comerciais; separa????o entre as fun????es administrativas e de assessoria; princ??pio do ???quem usa paga???, user pays; transpar??ncia na concess??o de subs??dios; neutralidade competitiva, descentraliza????o e aumento do poder discricion??rio do administrador; melhoramento da accountability, entre outros. A seguir, s??o apresentadas as principais medidas empreendidas pelo governo trabalhista entre 1984 e 1990, dando ??nfase ?? metodologia adotada para a implementa????o e accountability dos contratos de gest??o firmados entre os executivos- chefe e os ministros. Posteriormente...

O novo paradigma da gest??o p??blica e a busca da accountability democr??tica; El Nuevo paradigma de la Gesti??n P??blica y la b??squeda de la accoutability democr??tica; The New Public-Management Paradigm And The Search For Democratic Accountability

Behn, Robert D.
Fonte: Escola Nacional de Administra????o P??blica (ENAP); Revista do Servi??o P??blico (RSP) Publicador: Escola Nacional de Administra????o P??blica (ENAP); Revista do Servi??o P??blico (RSP)
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
37.04%
O artigo aborda as quest??es ligadas ao tema da accountability dentro do paradigma da nova gest??o p??blica: ?? poss??vel permitir que servidores p??blicos, investidos de poder e prontos para responder aos problemas, tomem decis??es e sejam inovadores, e ainda assim tenham accountability democr??tica? Essa importante quest??o tem assombrado aqueles que defendem uma ???nova gest??o p??blica???. Os proponentes do paradigma da nova gest??o p??blica enfatizam a capacidade de sua estrat??gia de produzir resultados. No entanto, eles ignoram a problem??tica quest??o da accountability pol??tica. Eles dever??o desenvolver um processo que n??o s?? permita aos gestores p??blicos alcan??ar melhores resultados, mas tamb??m garantir a accountability perante um eleitorado democr??tico.; El art??culo aborda las cuestiones relativas al tema de la accoutability democr??tica dentro del paradigma de la nueva gesti??n p??blica. Se pregunta: ??es posible permitir que empleados p??blicos, investidos de poder y listos para responder a los problemas, tomen decisiones y sean innovadores, y que todav??a tengan accoutability democr??tica? Ese importante cuestionamiento ha asombrado a aquellos que defienden una nueva gesti??n p??blica. Los que proponen el paradigma de la nueva gesti??n p??blica dan ??nfasis a la capacidad de su estrategia en producir resultados. No obstante...

Strengthening Local Government Budgeting and Accountability

Schaeffer, Michael; Yilmaz, Serdar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial systems both at the central and local levels. This paper focuses on the role of budgeting as a critical tool in reform efforts, highlighting problems that might impede successful local government budget development and implementation. The attainment of effective local government accountability and transparency is not an end itself, but rather it represents the means to support better decision-making on national and local budgeting. Community based schemes for enhancing local government accountability need to combine legal, political, and administrative mechanisms with proactive community involvement. Of particular importance are the legal and budgetary instruments that require input from local community members on certain local government decisions and instruments that increase accessibility for the press or the general public at large to information on government activities.

Guinea - Decentralization in Guinea : Strengthening Accountability for Better Service Delivery

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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The purpose of this report is to present reform options for the implementation of the new code that would strengthen accountability in service delivery. The report is structured as follows: chapter one discusses how decentralization can be an effective tool for improving service delivery and local governance. Chapter two assesses progress in fiscal, administrative and political decentralization, scrutinizes their impact on accountability relationships and makes recommendations to further decentralization, in line the new code. Chapter three analyses current arrangements for service delivery in two sectors (water and education), maps out strengths and weaknesses of existing accountability relationships and makes recommendations, drawing on existing innovative practices in Guinea and/or the region. Chapter four offers recommendations to manage change and maintain the momentum for reform. Chapter five concludes with an outlook.

Social Accountability and Public Voice through Community Radio Programming

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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Empowerment of the poor and social accountability have become core values of decentralization and democratization processes around the world, and are key to effective poverty reduction. Access to information and means to report and comment on issues of local interest are recognized as critical enablers for empowerment and social accountability. Mechanisms that promote accountability on the part of public institutions (supply side in terms of horizontal accountability) as well as mechanisms that promote governments being held accountable by civil society (demand side in terms of social and vertical accountability) are both essential for achieving effective sustainable development outcomes. Most communications initiatives supported by the World Bank and other donors have focused primarily on the supply side of accountability and not on strengthening the demand side through actions that enable the poor and civil society organizations (CSOs) to create and effectively utilize spaces for public voice and community mobilization. The poor have limited influence in the production of information and limited access to channels of communication in most countries borrowing from the World Bank. This condition is reflected in two areas: the concentration on ownership of key media institutions and asymmetric access to mediums of communication.

Local Government Discretion and Accountability : Application of a Local Governance Framework

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This report evaluates the framework of decentralization reforms instituted in decentralizing countries. Decentralization is a multi-faceted process which includes giving discretion to local governments and establishing accountability mechanisms at three different levels of governance: political, administrative and fiscal. Therefore, the analysis of the decentralization reforms should also be based on an inter-disciplinary approach. The report applies this framework to ten countries and two sectors and uses the case studies as the primary data collection tool. These case studies provide detailed contextual analysis of the political, administrative and fiscal aspects of decentralization. The countries identified for the case studies are Angola, Ethiopia, Tanzania, Uganda, Kerala/India, Philippines, Guinea, Burkina Faso, Rwanda and Punjab/Pakistan. The sectors identified are health and education. The review of these case studies suggests that most of the local governments do not fare well on many assessment criteria of well-designed decentralization. In addition to the insubstantial discretion available to the local governments...

Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This report conducts a survey of the more recent literature on the public financial management and accountability system of the Government of India and analyzes its contents. The overall objective is to provide the basis for enhanced knowledge and understanding of the public financial management and accountability system including its strengths and weaknesses as perceived by the authors of the publications. The study prepares an annotated bibliography of select contemporary material on the public financial management and accountability system and presents an analytical survey relating to its various components. The study concludes that the legal systems are in place in all areas, as well as the attendant procedures, rules and regulations. Trained manpower is available. Oversight systems are vibrant through well established independent external audit and legislative committees. There is increasingly more transparency in the budgetary disclosures. Steps have been taken to review the existing accounting systems. One area of concern is the compliance gap. There is found to be slackness in observing and enforcing the rules and regulations.

Project to Enhance Capacity in Social Accountability : On the Local Cambodian Capacity Building Institute

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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The World Bank is financing a program that would enhance the capacity of civil society in Cambodia to promote good governance through social accountability. Reforms have been undertaken in different parts of the world through the practice of social accountability led by civil society actors. The program aims to catalyze a process of learning from the different experiences from other countries as well as from initiatives in Cambodia in order to respond to the challenge identified by the Royal Government of Cambodia in its Rectangular Strategy 2004 good governance is a pre-condition to economic development. The program is designed to enhance and strengthen the practice of social accountability in preparation for the Demand for Good Governance Project (DFGG) of the Royal Government of Cambodia supported by the World Bank. The World Bank Program to Enhance Capacity for Social Accountability (PECSA) aims to assist the people of Cambodia in strengthening governance by expanding social accountability practices through:Enhancing civil society organizations capacity in the use of social accountability tools...

Socialising accountability for the sacred: a study of the Sanitarium Health Food Company.

Hardy, Leslie Harold
Fonte: Universidade de Adelaide Publicador: Universidade de Adelaide
Tipo: Tese de Doutorado
Publicado em //2008 Português
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Accounting and accountability researchers have shown new interest in the study of religious organizations by exploring how secular practices associated with accounting and accountability mesh with religious goals and activities. Despite burgeoning research into accountability relatively little is known about the nature of accountability in religious organizations. The present study seeks to address this need by exploring the accountability practices of a business entity owned and operated by an Australian religious minority. This study focuses on the accountability practices of the Sanitarium Health Food Company (SHF), a food manufacturing business owned and operated by the Seventh-day Adventist Church. SHF is a non-profit organization whose annual gross revenue is estimated at between A$300m to A$400m, making it one of Australia’s top earning charities. SHF provides no formal financial reporting to church members and only a handful of church elites know the financial details of this organization. As a charity SHF is not required to pay income tax; as a department of the Adventist Church it is subjected to minimal regulatory requirements and therefore justifies not disclosing its financial details to church members or the public. However...

Democratic governance: improving the institutions of accountability

Ruddock, Philip
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 67047 bytes; 351 bytes; text/html; application/octet-stream
Português
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There is no doubt that the concept of accountability forms one of the cornerstones of any democratic society. Without appropriate checks and balances even the most well intentioned institutions in a democracy could fail to act in the best interests of the society of which they form a part. The ideas that I wish to canvass with you this evening do not detract from this starting point. Accountability is a central plank of many of the Coalition's policies. In my area of responsibility this has been made explicitly clear. When the Government came to power in 1996 it took action to restore community confidence in the administration of the migration program by implementing initiatives to improve accountability and achieve procedural reform. Similarly, the Coalition's policy on post-immigration settlement also made it clear that accountability to the community through consultation was critical to the Government's ability to ensure that resources are distributed responsibly, for the purpose intended, and in accordance with objectively assessable criteria and mandatory accountability requirements. Having said that what I wish to raise for your consideration tonight is that one of the greatest challenges facing the Government today is its obligation to the community to achieve an appropriate and workable balance between accountability which ensures justice and protection for individuals affected by Government decision making and actions on one hand and practical...

India : Orissa State Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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The Country Assistance Strategy for India places emphasis on the need for modernizing public financial management, and accountability systems, and, undertaking such diagnostic work as necessary to help build Government's capacity for better public sector management, and external scrutiny. It calls for financial accountability assessments to be carried out in all States where programmatic adjustment loans are being prepared, supporting reforms associated with fiscal, and fiduciary risks management. Of India's 14 major States, Orissa has the second lowest, per capita income, and a growth rate of 3 percent against the national average of 5-6 percent per annum, while statistics also show its revenue, and fiscal deficits increased significantly over the years. The Government of Orissa is developing a robust reform program, reforms which on the fiscal side, are fully consistent with recommendations for strengthening financial management, and public accountability, as proposed in this State Financial Accountability Assessment (SFAA) Report. This SFAA is designed to ascertain and help mitigate the extent to which public firms in Orissa State...

Mapping Context for Social Accountability : A Resource Paper

O'Meally, Simon C.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
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Demand-side governance and social accountability approaches (SAcc) have steadily gained prominence as a perceived means for achieving and improving a range of development outcomes. This resource paper focuses on the issue of SAcc and context, arising out of a growing recognition that context is critical in shaping, making, and breaking SAcc interventions. As such, the four main objectives of this paper are: to outline the main contextual factors that appear to be critical to SAcc; to examine how SAcc interventions interact with the context to bring about change in order to provide a preliminary, context-sensitive Theory of Change (ToC); to explore the operational implications that arise from first two objectives; and to offer a flexible analytical framework to guide practitioners wanting to undertake context analysis prior to engaging in demand-side activities. The paper attempted to achieve these objectives by: summarizing and building on a recently-conducted global review of the evidence-base, drawing on relevant conceptual literature to deepen understanding of SAcc and context...

Uzbekistan : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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37.04%
The objectives of the Country Financial Accountability Assessment (CFAA) for Uzbekistan are to (i) help the government strengthen its public sector financial accountability arrangements; (ii) identify and document the most significant fiduciary risks' in the Government public financial management systems (PFM); (iii) document the existing program of reforms and capacity building to improve transparency and accountability aspects of the PFM, making additional recommendations for capacity building, if necessary. This Report has been prepared with the overriding goal of helping the government in their efforts towards strengthening control and accountability and supporting greater efficiency of public spending. The Report examines all areas of public sector accountability, including accountability and transparency aspects of the budget, accounting and external financial reporting, revenue management, the internal control environment, internal and external audit and governance of public enterprises. The goal has been to present a forward-looking analysis of current issues...

Citizens and Service Delivery : Assessing the Use of Social Accountability Approaches in the Human Development Sectors

Ringold, Dena; Holla, Alaka; Koziol, Margaret; Srinivasan, Santhosh
Fonte: World Bank Publicador: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
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Efforts by governments, donors, and civil society alike to improve governance, accountability, and development results on the ground have heightened attention to the idea that citizens can contribute to better public services by holding their policy makers, providers, and program managers accountable. While the use of social accountability to improve services in low- and middle-income countries is not new, the topic has gained currency in recent years. This book looks at how this works in practice. It aims to learn from the experiences gained from the implementation of World Bank projects and from the small, but growing, set of impact evaluations. The review is a first step to identify lessons, knowledge gaps, and questions for further research that can improve the use of these tools in government policies and through programs supported by civil society and donors, including the World Bank. The book documents a diverse and exciting set of cases the rapid adoption of access-to-information laws, the use of public expenditure tracking surveys by civil society organizations to 'follow the money' from central government budgets to schools and health clinics...

Para uma concetualização alternativa de accountability em educação; To an alternative approach of accountability on education; Pour une autre conceptualisation de l'accountability

Afonso, Almerindo Janela
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Artigo de Revista Científica
Publicado em //2012 Português
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Nas últimas duas ou três décadas, a problemática da accountabilty tem sido enclausurada nas lógicas do pensamento único, neoconservador e neoliberal. Torna-se, por isso, necessário lembrar que há outras alternativas. Neste sentido, este texto adota uma abordagem crítica e revisita brevemente o conceito de accountability (ou seja, a interação entre avaliação, prestação de contas e responsabilização), no sentido de chamar a atenção para configurações que sejam mais democráticas e progressistas. Por referência a esta mesma problemática, pontuam-se também algumas tendências em curso em Portugal e outros países europeus.; In the last two or three decades, the issue of accountability has been enclosed in the logic of the neoconservative and neoliberal single thought. It is therefore necessary to show that there are others alternatives. In this regard, this paper adopts a critical approach and briefly revisits the concept of accountability (that is, the interaction between evaluation, answerability and enforcement) in order to draw attention to the need for models that could be more democratic. By reference to this same question, the author indicates some trends underway in Portugal and other European countries.; Dans les deux ou trois dernières décennies...

Controlando la Policía: un estudio sobre accountability horizontal y societal

Stanley,Ruth
Fonte: Postdata Publicador: Postdata
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2004 Português
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El artículo analiza las interrelaciones entre diversas formas de accountability, usando como estudio de caso la respuesta a la práctica de la Policía Federal Argentina de fraguar procedimientos policiales. En este caso, la falta de ejercicio de accountability por las clásicas agencias de balance fue compensada por la creación de una agencia asignada ad hoc. La interacción entre ésta y una serie de agentes de accountability societal fue decisiva a la hora de establecer accountability. Se hace hincapié en el rol ambivalente de los medios de comunicación, que fueron un elemento necesario tanto en la práctica de fraguar procedimientos como en la revelación de ella. Usando los términos de Peruzzotti y Smulovitz se sugiere que esta ambivalencia refleja las tensiones entre accountability política y accountability legal. Usando una definición amplia de la accountability -la corrección de acciones injuriosas ex post y la prevención de tales acciones en el futuro-, la evidencia empírica presentada aquí parece indicar que la interacción entre accountability horizontal y accountability societal ha sido efectiva en este sentido.