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O processo orçamentário : (Record no. 25725)

000 -LEADER
fixed length control field 01686naa a2200205uu 4500
001 - CONTROL NUMBER
control field 8022210274319
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190212110334.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080222s1994 bl ||||gr |0|| 0 por d
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha Dewey Subclass [OBSOLETE] PHL2MARC21 1.1
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title por
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name LONGO, Carlos Alberto
9 (RLIN) 6241
245 10 - TITLE STATEMENT
Title O processo orçamentário :
Remainder of title tendências e perspectivas
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. São Paulo :
Name of publisher, distributor, etc. Nobel,
Date of publication, distribution, etc. abr./jun. 1994
520 3# - SUMMARY, ETC.
Summary, etc. The budget bill spells out the key functions of government. Once passed into law, its implementation assures the provision of public services, the minimization of social injustice, and the search for full employment with inflation under control. This article begins by outlining the historical origins of national budgeting, stressing the evolution and systematization of the process as nations develop. Brazil’s budget legislation is described starting with the 1969 constitution. Moving on to the 1988 constitution (in force), the prolixity and inconsistency of the chapter on public finance are criticized. The Brazilian budgetary process is shown to be excessively fragmented, with three separate but overlapping pieces of legislation — the Budget Guidelines Act (Lei de Diretriz Orçamentária), the Federal General Budget and the Multiyear Plan. It is concluded that efficacy and transparency could be enhanced by merging all three into a single act
590 ## - LOCAL NOTE (RLIN)
Local note Resvita de Economia Política 1994
590 ## - LOCAL NOTE (RLIN)
Local note v. 14, n. 2(54)
773 08 - HOST ITEM ENTRY
Title Revista de Economia Política = Brazilian Journal of Political Economy
Related parts 14, 2, p. 40-52
Place, publisher, and date of publication São Paulo : Nobel, abr./jun. 1994
International Standard Serial Number ISSN 01013157
Record control number
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20080222
Operator's initials, OID (RLIN) 1027^b
Cataloger's initials, CIN (RLIN) Mariana
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20140218
Operator's initials, OID (RLIN) 1436^b
Cataloger's initials, CIN (RLIN) karina

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