Abordagem constitucional dos tribunais de contas: uma análise acerca da evolução de suas competências para alcance da avaliação qualitativa

A presente proposta de estudo está assentada na atuação e nas competências do controle no ordenamento jurídico brasileiro, a partir da estrutura do controle externo e das particularidades da estrutura federativa, levando-se em consideração a força normativa e a natureza jurídica das decisões emanadas pelos Tribunais de Contas. Dessa forma, apresenta-se como objetivo inicial instigar não somente o papel desempenhado pelo controle externo a partir de suas competências constitucionalmente definidas ao longo da história, verificando quais são as possibilidades de aperfeiçoamento e limites desse controle realizado pelos Tribunais de Contas, mas também verificar a ampliação de atribuições constitucionais, passando de um controle de contas a posteriori, de verificação da aplicação dos recursos, para um controle preventivo e concomitante, capaz de interferir a tempo na gestão dos recursos e, por conseguinte, na efetividade do gasto público

Ineligibility due to rejection of public accounts: courts of audit and implications in Brazilian electoral field

A presente dissertação possui como objetivo discutir a efetividade das decisões dos Tribunais de Contas no âmbito eleitoral, sob perspectiva da hipótese de inelegibilidade por contas rejeitadas. Para tanto, o trabalho foi dividido em quatro partes. Na primeira, foi analisado conceitualmente o controle, no âmbito do ordenamento jurídico brasileiro, bem como a evolução das competências dos Tribunais de Contas. No segundo capítulo, verificou-se a estruturação da Justiça Eleitoral, passando pela construção normativa da inelegibilidade no Brasil. Em seguida, apresentou-se a interface entre o controle externo e a justiça eleitoral, a partir da verificação dos procedimentos de encaminhamento dos responsáveis por contas julgadas e as intepretações decorrentes. Por fim, foi analisado um estudo de caso, com cruzamento de dados da lista dos responsáveis por contas julgadas irregulares encaminhada pelo Tribunal de Contas do Estado de São Paulo para as Eleições Municipais de 2016 e 2020, com foco em Presidentes de Câmaras, e da relação oficial de candidatos nos referidos pleitos, com consequente observação das implicações sobre os registros de candidaturas requeridos segundo decisões proferidas pelas diferentes instâncias da Justiça Eleitoral.The object of the current thesis is to discuss the effectiveness of the decisions of the Courts of Accounts in the Brazilian electoral field, from the perspective of the hypothesis of ineligibility for rejected accounts. Therefore, this paper is divided into four parts. At first, control was conceptually evaluated within the scope of the Brazilian legal system, as well as the evolution of the competences of the Courts of Audit. The second chapter analyses the structure of the Electoral Justice, going through the normative construction of ineligibility in Brazil. Thenceforth, the interface between external control and electoral justice was presented in third chapter, based on the procedures adopted and the resulting interpretations concerning ineligibility. Finally, a case study was analyzed, with cross-referencing of data from the list of those responsible for irregular accounts forwarded by the São Paulo State Audit Court for the 2016 and 2020 Municipal Elections, with consequent observation of the implications on the registrations of candidacies required according to decisions rendered by the different instances of the Electoral Justice

NEOTROPICAL ALIEN MAMMALS: a data set of occurrence and abundance of alien mammals in the Neotropics

Biological invasion is one of the main threats to native biodiversity. For a species to become invasive, it must be voluntarily or involuntarily introduced by humans into a nonnative habitat. Mammals were among first taxa to be introduced worldwide for game, meat, and labor, yet the number of species introduced in the Neotropics remains unknown. In this data set, we make available occurrence and abundance data on mammal species that (1) transposed a geographical barrier and (2) were voluntarily or involuntarily introduced by humans into the Neotropics. Our data set is composed of 73,738 historical and current georeferenced records on alien mammal species of which around 96% correspond to occurrence data on 77 species belonging to eight orders and 26 families. Data cover 26 continental countries in the Neotropics, ranging from Mexico and its frontier regions (southern Florida and coastal-central Florida in the southeast United States) to Argentina, Paraguay, Chile, and Uruguay, and the 13 countries of Caribbean islands. Our data set also includes neotropical species (e.g., Callithrix sp., Myocastor coypus, Nasua nasua) considered alien in particular areas of Neotropics. The most numerous species in terms of records are from Bos sp. (n = 37,782), Sus scrofa (n = 6,730), and Canis familiaris (n = 10,084); 17 species were represented by only one record (e.g., Syncerus caffer, Cervus timorensis, Cervus unicolor, Canis latrans). Primates have the highest number of species in the data set (n = 20 species), partly because of uncertainties regarding taxonomic identification of the genera Callithrix, which includes the species Callithrix aurita, Callithrix flaviceps, Callithrix geoffroyi, Callithrix jacchus, Callithrix kuhlii, Callithrix penicillata, and their hybrids. This unique data set will be a valuable source of information on invasion risk assessments, biodiversity redistribution and conservation-related research. There are no copyright restrictions. Please cite this data paper when using the data in publications. We also request that researchers and teachers inform us on how they are using the data

NEOTROPICAL XENARTHRANS: a data set of occurrence of xenarthran species in the Neotropics

Xenarthrans—anteaters, sloths, and armadillos—have essential functions for ecosystem maintenance, such as insect control and nutrient cycling, playing key roles as ecosystem engineers. Because of habitat loss and fragmentation, hunting pressure, and conflicts with domestic dogs, these species have been threatened locally, regionally, or even across their full distribution ranges. The Neotropics harbor 21 species of armadillos, 10 anteaters, and 6 sloths. Our data set includes the families Chlamyphoridae (13), Dasypodidae (7), Myrmecophagidae (3), Bradypodidae (4), and Megalonychidae (2). We have no occurrence data on Dasypus pilosus (Dasypodidae). Regarding Cyclopedidae, until recently, only one species was recognized, but new genetic studies have revealed that the group is represented by seven species. In this data paper, we compiled a total of 42,528 records of 31 species, represented by occurrence and quantitative data, totaling 24,847 unique georeferenced records. The geographic range is from the southern United States, Mexico, and Caribbean countries at the northern portion of the Neotropics, to the austral distribution in Argentina, Paraguay, Chile, and Uruguay. Regarding anteaters, Myrmecophaga tridactyla has the most records (n = 5,941), and Cyclopes sp. have the fewest (n = 240). The armadillo species with the most data is Dasypus novemcinctus (n = 11,588), and the fewest data are recorded for Calyptophractus retusus (n = 33). With regard to sloth species, Bradypus variegatus has the most records (n = 962), and Bradypus pygmaeus has the fewest (n = 12). Our main objective with Neotropical Xenarthrans is to make occurrence and quantitative data available to facilitate more ecological research, particularly if we integrate the xenarthran data with other data sets of Neotropical Series that will become available very soon (i.e., Neotropical Carnivores, Neotropical Invasive Mammals, and Neotropical Hunters and Dogs). Therefore, studies on trophic cascades, hunting pressure, habitat loss, fragmentation effects, species invasion, and climate change effects will be possible with the Neotropical Xenarthrans data set. Please cite this data paper when using its data in publications. We also request that researchers and teachers inform us of how they are using these data