Políticas públicas de economia solidária: uma avaliação do PCPR II na microrregião de Angicos do Rio Grande do Norte

The Solidarity Economy is considered in this work as a development option. Talk about it is to think in the workforce as a producer of material wealth and, above all , subjective , therefore it is necessary to take into account that these relations coexist different types of practices that encompass emotions , lifestyles , etc. This research has as an object of study evaluating the effectiveness of public policy for Solidarity Economy, microrregion Angicos / RN, demonstrating how the Solidarity Economy has encouraged the development not only as a driving force for economic growth, but as the expansion capabilities and freedoms. The Solidarity Economy has several definitions, and despite having its origin in the cooperative movement, is a concept under construction. Focused on the discussion of public policy, is now understood as a proposal for employability, either as a generator of employment and income, reflecting its polymorphism. Theories and concepts developed by Amartya Sen is an important analytical tool for understanding the Solidarity Economy as a development strategy. When speaking of instrumental freedoms, Senniana theory contributes to reflection on how participants socioeconomic actions are becoming active agents of change i n their own freedoms. The analysis was based on the discussion of development beyond economic bias, using the lines of the vari ous local stakeholders with PCPR II, p hase 2, for microrregion Angicos / RN, comprising: public managers, technical advisors and beneficiaries of the program rural poverty alleviation. Besides the discussion of the economic organization of the RN and its spatial distribution, the survey brings the result that the Solidarity Economy in microrregion Angicos / RN contributed to the dev elopment as freedom, proving the effectiveness of public policy by allowing an improvement in the quality of life, enabling efetivations, even without major proportions.

Plano de desenvolvimento sustentável e articulação de políticas públicas: o controle de políticas ambientais pelo poder judiciário

The right to the preservation of a healthy environment is perceived as a Fundamental Right, inserted in the National Constitution and referring to present and future generations. The preservation of the environment is directly connected to the right to Health and Human Dignity and, therefore, must be treated as a personal right, unavailable, claiming for a positive response from the Brazilian State, through the development of related public policies, control of potentially harmful economic activities, with special focus on the principles of precaution and solidarity. The Brazilian judiciary must thus be attentive to the guardianship of the Fundamental Right. The judiciary control over the execution of public policies is based on obeying the principle of the separation, independence and harmony between the Powers, however it should never deviate from the constitutional obligation of caring for the effectivation of the rights and guarantees within the Magna Carta. In the balance between the principle of human dignity, from which springs the right to a healthy environment and the principle of separation of powers, the former should prevail, maintaining the latter to a core minimum.

Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Terrenos de marinha: terras públicas com função social? um estudo da orla marítima de natal

This work has as its theme the social function of terrenos de marinha. Theresearch universe is the terrenos de marinha of Natal coastline, focusing on thefulfillment of its social function. Prescribed by law since the colonial period with thepurpose of protecting the coast and free movement of people and goods, theywere swathes of land not available to private use by individuals. With the transitionfrom the allotments system to the purchase and sale, regard to land access,crystallized with the creation of the Land Law in the nineteenth century, the land isheld as merchandise and terrenos de marinha, following this logic, also acquireexchange value and become capable of enjoyment by private individuals, with thecondition of tax payments to the state. This is seen until the twentieth century,when in 1988, primarily because of the Federal Constitution promulgation, begins anew cycle when is possible to use on terrenos de marinha the principle of thesocial function of property. From this perspective this study aims to identify thesocial function of terrenos de marinha in Natal, focusing on the public destinationand the use value of the city coastline. To this end, it was made a data collection inthe on-line information system of the Federal Heritage Department of Rio Grandedo Norte (SPU / RN) and in the terrenos de marinha areas, in order to find out ifthey had public or private use, or if they were empty lots, as well as if thepopulation access to the shore exist. Interviews with managers of the SPU weremade. The empirical study showed that the social function of terrenos de marinhain the city of Natal still didn´t happen, considering the constant existence of vacantlots in their areas, the lack of access in significant portions of the coastline and thereduced areas directed to common use along the coastline, minimizing its potentialof enjoyment by the population. It concludes by pointing to the existence of a newtransition phase on the terrenos de marinha, in witch, gradually, come up lawprovisions in the legal system and public policies to expand the purely taxcollection function attributed to this land for two centuries. In this direction, thesocial function of terrenos de marinha is embodied in concomitant adjustment ofthe tax collection function and the rescue of coastline use value, national heritageand a place for sociability and social relations development

São públicas as contratações do estado brasileiro? - uma experiência de contratações públicas junto à comunidade Coqueiral em Aracaju/SE.

State intervention generally demands the purchase or rental of goods and services, and such acquisitions are subject to a number of indispensable legal frameworks. In the Brazilian State, Law 8.666 of 21 June 1993 and further norms regulate the necessity of a formal process, usually licitation. Given the importance of this subject to public and private spheres, one of the prerequisites of these formal contracting rules is the openness of public acts, and society s knowledge and accompaniment. The objective of this study is to investigate society s participation in public contracting, with the aim of debating theories surrounding the state/society relationship proposed by public political thought and authors in relation to legal aspects involving licitations. The principal question of this research is: despite the possibility of society s participation being predicted in the legal frameworks which orientate licitations, why is this social control not carried out? Why does it only occupy a secondary position to both individual and collective agents? In order to test some of this study s hypotheses, field research was carried out in the Coqueiral community in Aracaju, Sergipe, in relation to public acquisitions of goods and services during the period of May to September 2009. Research involved observation visits and guided interviews with the relevant community and public sector representatives. This project s hypotheses were confirmed, as this social control is not apparent, even in areas where popular participation is a strong component in asserting ones local rights, like in the Coqueiral community.

Desenvolvimento e políticas públicas: uma avaliação do PRONAF nos assentamentos de reforma agrária do Rio Grande do Norte

The research DEVELOPMENT AND PUBLIC POLICY: AN EVALUATION OF PRONAF IN THE SETTLEMENTS AGRARIAN REFORM OF RIO GRANDE DO NORTE aimed to evaluate the effectiveness of the National Program for Strengthening Family enhancerelement od development in rural settlements od Rio Grande do Norte. The methodological approach consisted of the completion of desk research and literature on development issues, policies, and rural credit and field research through semi- structured interviews with managers and technicians who work with the program and conducting focus with farmers settles who accessed the PRONAF the period from 2000 to 2006. The survey results confirm the central hypothesis of this work, that acces to PRONAF A is not causing efetivations relevant in the lives of farm workers settlers in Rio Grande do Norte. In the setllements where efetivations these occur, they are short of what the program intends to carry out and rely on a set of conditionalities that are beyond the operational frameworks of the same. Such questions point to the need to revise the program in order to estabilish adjustments that in practice the approach of the proposed objectives. For this purpose it is necessary to invest in factor that contribute to the program has a positive effect not only to increase income, but to contribute to the autonomy of the resettled farmers, expanding its capabilities and increased the power of choise with respect to life who wish to take

Ativismo judicial e materialização das políticas públicas infanto-juvenis na constituição da república: Fixação de planos ideais de atuação para os atores do Sistema de Garantia de Direitos (SGD)

The research arose from the necessity of showing ways to be followed by the actors of the System Guaranteeing Rights of the Child and Adolescent (SGD), regarding the implementation of rights for young people, because the legislation in force in Brazil is currently considered a model around the world and, paradoxically, the fundamental rights of children and adolescents are not met, even with the constitutionally guaranteed priority. Thus, the study investigates the fundamentality rights for young people, enshrined in the Constitution of the Republic, as well as the ways of effectiveness of these rights through the actions of actors of the System Guaranteeing Rights, especially the judiciary. Focusing realized, studying theories of fundamental rights, especially Structuring a Theory of Law (Strukturiende Rechtslehre), Friedrich Müller, who emphasizes the need for analysis of social reality in the application of the rule of law. Study also the public budget and public policies concerning children and adolescents, with emphasis on preparation of budget laws and the process of discussion, deliberation, choice and implementation of public policies for children and teenagers. It then presents the typical functions of the members of System Guaranteeing Rights, as well as prepare a plan for optimum performance for each of the actors, with emphasis on analysis of the implementation of public policies at the municipal level. Finally, it analyzes the theory of separation of three powers, and discusses the positive and negative factors for judicial intervention, concluding that the Courts can consider the action activist, from finding the omission of the Executive and legislative branches, as regards the implementation of the rights of children and adolescents, as well as the rights of children and young people are not realized in most cases, due to the omission of actors of the System Guaranteeing Rights

Ativismo ministerial na implementação de políticas públicas

The research aims to analyze the reasons and the unique role of prosecutors in the promotion of public policies. The opening lines deal with the evolution and expansion of the general theory of the fundamental rights in the international and national levels and that have led to the creation of a welfare state concerned with carrying out positive actions which aim at the community well-being. Thus, it is clear that, after the uneven development of the Brazilian democracy, the Constitution of 1988 not only has erected to a state socially responsible, but also built a system of guarantees which highlights the significant expansion of the Powers of the Public Ministry and has now taken an outstanding position in regard to collective rights, allowing, at the same time, its members to perform the syndication of state actions, particularly public policies, correcting the course of these administrative processes in the presence of poor management and inactivity of the public administrator when acting in defense of fundamental rights. This ministerial activism, even facing the obstacles and boundaries submitted to its pursuit, has shown an increase in actions that culminated, in the last ten years, in a significant number of judicial and extrajudicial measures that indicated the correction of public policies and actions in areas of health, education, housing and the environment. In this process of monitoring and doing, the important role of the other social characters is highlighted, especially the one of the citizen who is responsible for most of the complaints that start the initiatives of the Public Ministry and that can be deployed through a significant list of judicial and extrajudicial instruments, especially the important procedure that allows the hearing and participation of the involved in the implementation of public policies, enabling a collective even a consensual solution of the matter generated among the Public Administration. Given these initiatives, the ministerial activism has established itself as a movement of its own characteristics, aimed to guarantee the fundamental rights, especially when these are not targeted by state actions that should contribute to the achievement of the democratic state of law idealized by the Federal Constitution without any distortion of direction. Nevertheless, this activism still seeks for its full accomplishment in the practical world

Políticas públicas de atendimento à criança: desafio da ação articulada no Projeto Belém Criança (2001-2004)

Public politics of Service to the Child: The Challenge of the Action Articulated in the Project Belém Criança (2001-2004) if it constitutes in a study on the politics directed toward the children of 0 the 6 years. It has as objective to analyze the configuration of the politics of integral attention to the child, evidencing the form as the same ones they had been redimensioned by the neoliberal ideas and by the lines of direction of the international organisms. The work has like empiric reference the project Belém Criança, developed by county of Belém from a partnership with the Deep of United Nations for Infancy (UNICEF), in the period of 2001 and 2004. The project intends to develop an articulated action among the several county departments which offer assistance to the children looking for to rationalize the resources and to optimize the services. Amongst the methodological procedures that materialized the research distinguished: The bibliographical review and documental allowed to analyze the contextualization of the public politics and, between them, the social politics of attendance to the child; the historical revolution this attendance; the paper of the UNICEF how articulator of the politics in municipal scope; and the paper of county how executer these politics. Still it was utilized, the half-structuralized interview, Having like subjects: the representative of the UNICEF in Belém, the municipal co-managers and actors of community in which the project was implemented. The result of the analyzes review that, historically, the politics destined to the child they had been being dimensioned having like support the fight of social movements vindictive for publics politic which guarantee the fundamentals rights these citizen. Although legal dimension of current politics of attendance to the child, to assume a vision of completeness and the guarantee of the rights, it still has a great exaggeration between the speech and the practical one. Actually, the same one are elaborate inside the neoliberal optics, with ruled actions by the beginning in combat to the poverty, implanted with low costs and with practice which to lead to the excessive fragmentation, generating inadequate actions and punctual programs which don t guarantee the social quality of the attendance. This perspective was evidenced to the most of the actors which the Project Belém Criança don t constitute itself a real public politic toward the child of 0 the 6 years, although present innovating aspects, how the mobilization and participation. It was demonstrated yet, in the participant s depositions of the research, that the bureau had numberless of difficulty to develop the action preview in the project, it has seen the great complexity of articulation between the several organism responsible by politics of attendance

Avaliação do desenvolvimento sustentável na bacia hidrográfica do Rio Seridó em face das políticas públicas e da gestão dos recursos hídricos

The reality of water resources management in semiarid regions, such as the Seridó region, has been shaped by a complex chain involving social-cultural, political, economic and environmental aspects, covering different spheres of activity - from local to federal. Because water is a scarce element, the most rational way pointed out by our recent history has been to move towards an increasing emphasis on the need for a truly rational, integrated, sustainable and participatory water resources management, supported by legislation and by a network of institutions that could materialize it. In this sense, despite all the advances in the formulation of public policies in water resources, which ones have indeed lead to significant changes that have occurred or are underway in semiarid regions such as Seridó? What factors may be preventing the realization of the desires rationality embedded in the framers of water policies intents? How to properly manage water resources if the current actors who promote their management and the political, human, cultural and institutional processes that intervene in this management, show strong traces of unsustainability? The research methodology adopted in this paper led to a breakdown of the traditional approach to water resource management, to integrate it into other areas of knowledge, especially to political science and public administration, catalyzed by the concept of "sustainable development". From a broad, interdisciplinary literature review, an exhaustive characterization of the river basin Seridó, a set of interviews with key people in the public administration acting in the region, a series of diagnoses and a set of propositions were made in order to correct the direction of current public policies for the region. From the point of view of public policies, it is in the deployment phase, not in its formulation, which lies a major problem of the lack of significant progress in water management. The lack of coordination between government programs are well characterized, as well as the lack of efficiency and effectiveness of their actions. The causes of this secular model are also discussed, including political factors and social relations of production, which led to a stalemate difficult, but of possible solution. It can be perceived there is a scenario of progressive deterioration of natural resources of the fragile ecosystem and a network of environmental and social consequences difficult to reverse, the result of a persistent and inertial sociopolitical culture, whose main factors reinforce itself. The work leads towards a characterization of the water resources management also from the perspective of environmental, institutional, political and human sustainability , the latter being identified, particularly as investment in the development of people as autonomous beings - not based in ideological directives of any kind - in the emancipation of the traditional figure of the poor man of the hinterland" to the "catalyst for change" responsible for their own decisions or omissions, based upon an education for free-thinking that brings each one as co-responsible epicenter of (self-) sustainable changes in their midst

Políticas públicas para a juventude: uma análise do Projovem Adolescente sob a perspectiva dos participantes

A partir dos diagnósticos das vulnerabilidades da condição juvenil contemporânea, as Políticas Públicas de Juventude tem ganhado maior força e um lugar mais definido nas pautas das demandas e conquistas sociais. Faz-se necessário, então, direcionar atenção para estas Políticas Públicas, a fim de promover uma reflexão sobre como ocorre a execução destas junto ao seu público alvo. Esta dissertação centraliza sua análise no Projovem Adolescente (PJA), uma das modalidades Programa Nacional de Inclusão de Jovens PROJOVEM que se destina ao atendimento de jovens com específica faixa etária entre 15 a 17 anos, com caráter assistencial e socioeducativo. Desta forma, o objetivo geral deste estudo foi discutir as ações do Projovem Adolescente no que diz respeito ao processo socioeducativo, a partir da perspectiva dos adolescentes participantes da cidade de Natal/RN. E, especificamente, objetivou-se: investigar de que maneira os adolescentes avaliam as atividades das quais participam, considerando se suas expectativas coincidem com as propostas do serviço; averiguar a participação dos adolescentes na elaboração, execução e avaliação das ações socioeducativas do serviço; bem como compreender as motivações que contribuem para a inserção e permanência ou evasão dos adolescentes no PJA. Para tanto foram realizados três grupos focais com adolescentes participantes do Projovem Adolescente, em diferentes núcleos do serviço, no município de Natal/RN. Cada grupo focal contou com dois encontros, em que primeiramente foram debatidos aspectos da participação nas ações socioeducativas e, num segundo encontro foram realizadas oficinas de produção de fanzines. A análise qualitativa dos dados foi realizada a partir da perspectiva teórica do materialismo histórico-dialético, utilizando-se como método de análise o Método Comparativo Constante, baseado na Teoria Fundamentada, que busca compreender o significado do fenômeno sob a perspectiva dos participantes. Os resultados foram apresentados divididos em eixos de análise os quais versaram sobre: as concepções dos jovens sobre adolescência e juventude; e a participação nas ações socioeducativas do PJA, destacando-se as características positivas e negativas apontadas pelos participantes, a relação dos jovens com o trabalho e as possibilidades e contribuições do PJA em seus contextos de vida. Em vista da análise empreendida, é possível constatar que a concepção dos participantes sobre a própria vivência da adolescência e juventude se encontra marcada pela absorção de determinadas imagens socialmente atribuídas aos jovens, como a que considera a juventude enquanto etapa de preparação para o mundo adulto. A participação nas ações socioeducativas, por sua vez, foi, de uma maneira geral, avaliada positivamente pelos participantes, não obstante esta avaliação, os jovens apresentaram uma visão muito crítica sobre a execução do serviço no município de Natal, relatando conhecer bem as dificuldades de ordem da gestão, bem como as contradições e limitações nas ações do serviço. Compreende-se a perspectiva da inclusão social no contexto neoliberal em que são implementadas as políticas sociais, contudo acredita-se que dar voz aos jovens participantes contribuiu para proporcionar uma reflexão sobre o modo como as políticas sociais, através do Projovem Adolescente tem atingido seu público, considerando as questões e perspectivas apresentadas pelos jovens como ferramentas a serviço das juventudes na construção de políticas democráticas e efetivas

Políticas públicas para a terceira idade: uma avaliação do Programa Idoso Cidadão da Prefeitura Municipal de Mossoró/RN

Nos últimos anos, o tema velhice tem despertado mais a atenção de diversos setores da sociedade. O resultado disso é o aumento de reportagens, artigos, monografias, dissertações e teses sobre ele.O Brasil está caminhando para se tornar a sexta população de idosos no mundo, fruto do grande avanço tecnológico, intensificado na segunda metade do século XX, facilitando as conquistas da medicina, da saúde e da genética. Vale salientar que essa problemática está inserida em um contexto social, político e econômico específico, que é o da resignificação do poder local. É nessa conjuntura que situamos o presente trabalho, que é um estudo sobre a avaliação de políticas públicas. Nesse sentido, procuramos analisar a efetividade do Programa Idoso Cidadão, da Prefeitura Municipal de Mossoró. O quadro de referência teórico-metodológico situa-se na revisão da literatura sobre terceira idade, poder local e avaliação de políticas públicas, observação assistemática; e entrevista semi-estruturada com os gestores, os profissionais envolvidos e particularmente com os usuários do Programa, tendo como meta averiguar como esses agentes percebem a implementação e os resultados do Programa. Com este tratamento conceitual foi possível apreender as condições em que se deu o estudo sobre a efetividade do referido programa para o processo de inclusão dos idosos na sociedade. O Programa Idoso Cidadão é, sem dúvida, um avanço no trabalho com os idosos e na inclusão destes na sociedade. É um espaço para a construção da cidadania, embora apresente muitas limitações, principalmente na área física e no quadro profissional. Constatou-se que, de modo geral, o Programa atende às necessidades básicas de sua clientela. Portanto podemos dizer que a avaliação da efetividade dessa política de atendimento ao idoso se mostrou eficaz, uma vez que podemos perceber o quanto o programa é importante para a vida de seus usuários, promovendo a elevação de sua auto-estima e de sua aceitação como categoria social

Políticas públicas e as transformações socioespaciais correlacionadas ao turismo no município de Caicó: uma análise do período 2000 a 2010

The study presents an approach on planning, sociospatial transformations and public touristic policies implemented between 2000 and 2010 in Caicó, encompassing people from the government, private sector and the population of the municipality and informal traders who use the leisure facilities and services arranged in place. As the main goal, the research intends to analyze the performance of public and private sectors correlated to the touristic activity in Caicó city and their reflections in the process changes sociospatial. The dissertation is structured in order to carry out an investigation into the role of public policies to the development of a location with touristic potential, in this case, the municipality of Caicó; to investigate public policies implemented in the touristic industry of Rio Grande do Norte, particularly the actions of PRODETUR-Nordeste focused on the development of the tourism in the countryside, affecting particularly the region of Seridó region and the municipality of Caicó, and, finally, to check the main changes sociospatial verified in Caicó between 2000 and 2010. Cultural issues and certain natural beauties can be seen as attractions that can attract tourist demand, taking into consideration the awakening increasingly more evident quest by the tourist for knowledge of the peculiarities of the region. Several authors have worked in this view, pointing to the cultural aspects of the region as elements that are able to boost the touristic activity. The questions raised in this study was based on a literature, based mainly on authors like Beni, Dias, Cruz, Azevedo and Morais. To obtain the necessary data in the analysis, the methodological procedures used in intensive direct observation, using interviews, applied together with the public representatives who are acting as leaders of the political actions related to tourism in the municipality and members of the private sector related to tourism services such as lodging establishments, food and travel agency and, finally, the local people and informal traders benefited directly or indirectly, with the touristic resources and structure. These research agents were investigated by means of structured forms such as support for analysis. Was detected in the survey that the leisure facilities and services installed in the last decade in the city of Caico has a priority the population of the municipality, is necessary to emphasize that the residents interviewed perceive the importance of these tools for tourist activity. It was also found that the public sector is the main responsible for the observed changes. Therefore, proved to be relevant to study the role public private sector partnerships and population influences, considering that this analysis may contribute to the work of researchers, public administrators and businessmen, may serve as a norteador for planning and development of tourism in the city of Caico

Políticas públicas de turismo: análise do desempenho das instâncias de governança turística e seus reflexos no fomento do turismo cultural no município de Manaus/AM (2003-2014)

This study has the main objective to analyze the role of the bodies of state and local governance of tourism, aimed at tourism development process in the city of Manaus / AM , by the public practices of planning, management and development activity in the respective municipality . To the specific objectives were established four aims: 1) To characterize the process of formation of governance entities active in tourism in the city of Manaus. 2) Lift the actions planned and executed by the authorities aimed at cultural tourism in the period 2003-2014. 3) To question through the perception of the actors representing the different classes and entities of the Amazonian society, the actions planned and executed by the authorities aimed at cultural tourism in the period 2003-2014 and 4) Identify key similarities and the differences in decision-making about actions aimed at cultural tourism in Manaus. We adopted a qualitative approach, using the methodological design of descriptive and exploratory, with the help of the use of the techniques of literature search, document, with on-site data collection through interviews with semi-structured script application forms to the representatives of sectorial institutions that make up the locations of governance in tourism. In addition, the treatment of information was used content analysis technique. In response to stated objectives, it can be concluded that the creation of public arenas, through the tourism of governance has enabled incipient discussion in a democratic manner and decision-making in the area of planning and management of tourism in Manaus. It was also observed that obstacles that hinder and undermine the structures of the bodies, which reflect the joint, in the promotion and cultural tourism development in the city of Manaus.

Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology