29 resultados para Responsabilidade fiscal


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The educational reform of the 90 s was tainted by the objectives of the fiscal adjustments, resulting in the redefinition of the state s role in the financing and offering of teaching services, and bringing about a shuffling of the responsibility between the public and private sectors to promote education to young people and adults. The 90 s also highlighted the proliferation of providers and the multiplication of Educational Programs for Youths and Adults (EJA), implemented through partnerships between governmental and nongovernmental agencies. During this period of time, the agenda of educational responsibilities concerning analphabetism was organized in a process of decentralized of the state, with the following political, social, and economic objectives: to reduce the public deficit, increasing public savings and the financial capacity of the state to concentrate resources in areas considered indispensable to direct intervention; to increase the efficiency of the social services moffered or funded by the state, giving citizens more at a lower cost, and spreading services to more remote areas, expanding access to reach those most in need; to increase the participation of citizens in public management, stimulating communitarian acts as well as developing efforts towards the effective coordination of public figures in the implementation of associated social services. Thus, Assistance Programs co-financed by the government try to deal with the problem of analphabetism. Within the sphere of the 90 s educational policy decentralization, we come to see how the agenda dedicated to the reduction of analphabetism was formed by the Solidarity Alphabetization Program (PAS). Between 1997 and 2003, the latter agenda s decentralizing proposal was integrated in the management partnership for the operationalization of tasks and resources faced with the execution of the formal objectives. In this study, we identify the dimensions of the implantation and progress of the tasks carried out by PAS, in the municipality of Lagoa de Pedras/RN. However, we consider these Programs to assist in the process without guaranteeing the reduction of the causes or substituting the responsibility of the system once the monetary resources for program maintenance provided by the partners is exhausted

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That work has as objective to investigate and to analyze the strategies which they were developed by companies of lodging means with ends of social responsibility in Rio Grande do Norte (RN). Therefore, it got data along with the Office of Tourism of the Municipal district of Natal , the Office of Tourism of RN and the cadasters of the firms of the lodging means in the district of Ponta Negra. In after research of field, it verified the enterprises that now develop lodging activities in that quarter in Ponta Negra. It applied Instrument of research which it was elaborated based on the set of indicators of social responsibility of Ethos Institute, structured with binary questions and some open ones. It shows as results which actions the investigated companies develop. Confronting these results with researched theoretical referencial, it points an intermediate degree of socially responsible actions. Comparing with the evaluation accomplished by Ethos Institute, the investigated firms are in incipient condition, with punctual actions, however, they already present the awakening about this thematic

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This study presents an investigation of the influence of Corporate Social Responsibility (CSR) in customer s satisfaction and loyalty through a study with car s buyers, besides that, it aims to contribute to conceptual models of satisfaction and loyalty analysis by applying the model of Johnson et al. (2001), adapted for the introduction of variables of CSR and conscious consumption, in a car dealership in Natal / RN. The methodology has a descriptive quantitative approach and for the analysis results were applied statistical methods of simple and multiple linear regression analysis, descriptive analysis and exploratory analysis. The field research provided 90 valid forms. The results show that CSR affects the image of the company studied and is also one of the elements of the compound of satisfaction and loyalty. This study concludes that CSR should be considered in the strategic and marketing actions of firms

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As a contemporary tendency, it is been evidenced that the environmental changes theme, already admitted as a concernment to international economical and political reality, is also gaining repercussion on industrial and business sector. Firms are implementing actions on trial to minimize their own greenhouse gases (GHG) emissions impacts. However, the great majority of those actions of Corporative Social-Environmental Responsibility (CSR) are referred only to direct emissions of the main production systems. Direct emissions are those derived of an isolate process, without considering the upstream and downstream processes emissions, which respond for the majority of emissions originated because of respective firm‟s production system existence. Because the greenhouse effect occurs globally and the GHG emissions contribute to the environmental changes independently of their origin, it must be taken into account the whole productive life cycle of products and systems, since the energy invested on resources extraction and necessary materials to the final disposal. To do so, it must be investigated all relevant steps of a product/production system life cycle, tracking all activities which emit greenhouse gases, directly or indirectly. This amount of emissions consists in the firm‟s Carbon Footprint. This research purpose is to defend the Carbon Footprint relevance and its adoption viability to be used as an Environmental Indicator on measurement/assessment of CSR. It has been realized a study case on Petrobras‟s seat unity at Natal-Brazil, assessing part of its Carbon Footprint. It has been used the software GEMIS 4.6 to do the emissions quantifying. The items measured were the direct emissions of the own unity vehicles and indirect emissions of offset paper (A4), energy and disposable plastic cups consumed. To 2009, these emissions were 3.811,94 tCO2eq. We may conclude that Carbon Footprint quantification is indispensable to the knowledge of real emissions caused by a productive process existence, must serving as basis to CSR decisions about the environmental changes reversion challenge

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The work objective was to investigate the influence of social practices social in the choise decision of a tourist destination. For in such a way, a survey with the aid of a questionnaire, was used as being the research instrument. The study used a simple random sample without replacement, due to elements of the population had a equal probability different of zero, to be selected for forming part of the sample. The used collection method of data was personal interview. The data was collected at Augusto Severo International Airport at the moment in which tourists were embarking in return to the residence place or another tourist destination. For determination of sample size, it was considered the tourist who had visited Natal in November and December, 2004, supplied by the Secretariat of Tourism in the RN. The sample for the research was of 403 people. Results showed that the interviewed express the existence of high level of competitiveness in the tourism industry. It was observed that 42.5% of the interviewed believes to exist a very aggressive competition, and 47.5% believed that the competition is aggressive in the tourism industry. 10.4% of the interviewed expressed much interest in knowing about social practices in the tourism industry and 2.8% had not presented any interest in knowing about social practices in the tourism industry. For the interviewed, the travel agency image is a significant item in the choice for a tourist package, because of 35.6% believed that this factor is very important in the choice. 5% of the interviewed only find that little important or that sometimes the travel agency image can be seen as s decisive factor in the tourist package choice

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Many discussions about the role of the school are on the agenda, in an increasingly complex society. Sociologists, educators, anthropologists, researchers of different areas seek that role. The objective of this dissertation is to contribute what we can consider the central role for the physics teaching, citizenship training. We have elaborated a didactic proposal to increase the interest of high school students on issues of social relevance and, throughout it, to promote the formation of attitudes of social responsibility, enhancing the formation of a more politically and socially active citizen. For the preparation of the proposal, studies were made on education for citizenship and on attitudes change, using as its main theoretical foundation the researches on the Science, Technology and Society curricular emphasis. The teaching of Nuclear Physics was integrated to our proposal, due to its pedagogical potential for the discussion of social, political and economic subjects related to scientific concepts and associated technologies. The educational proposal we have produced was applied on a high school class of a private school at Natal-RN. It was composed from the controversial issue involving the installation of nuclear power plants in Brazilian northeast. The methodology of role playing, in which students assumed social roles and produced specific subsidies for a public hearing and a later referendum, both simulated. In the analysis of the implementation of the proposal, we highlighted the difficulties but also the possibilities and the relevance of exercising skills such as reasoning, finding information, and arguing about of social problems. The results of the research showed the possibility of meaningful learning on Nuclear Physics contents, through this social, political, economic, scientific and technological contextualization using a controversial and real issue together with mechanisms that trigger for greater popular participation, as public hearing. It has also been identified changes in attitude by some students about issues related to Nuclear Physics. We hope, through this dissertation, to contribute to the formation of future citizens as well as to the initiative of teachers-researchers with pedagogical aims similar to those in the present work

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This research is inserted in Textual Analysis of Discourses (from now on, TAD), elaborated by linguist J-M Adam and developed nowadays by scholars from Brazilian textual linguistic. ATD consists of a theoretical and descriptive perspective from Textual Linguistics that is concerned about a theoretical and methodological position which sets Textual Linguistics in the most extensive Discourse Analysis panorama. In this work, on the enunciative level of text we investigate: the enunciative responsibility (ADAM, 2008) in 14 examples of the academic genre paper published in the journal Ao Pé da Letra and written by university students from degree in Language. The research is oriented by the studies about enunciative responsibility by Adam (2008, 2010), Rabatel (2010), Guentchéva (1994), the perspective of discursive heterogeneity by Authier-Revuz (2004). We established as general objective: (1) Analyzing the occurrence of the (not) assumption of enunciative responsibility in the academic genre paper . The analysis followed the qualitative paradigm on an interpretative basis. The conclusions show, therefore, the excerpts of the discursive genre used to present the analysis reveal a particular nature of using the recourse to the discourse of several knowledge sources that many times can (not) be assumed by the enunciator.

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Situated on Applied Linguistics (PENNYCOOK, 1998; MOITA LOPES, 2003, 2006, 2008, 2009), this thesis, which is inscribed in a qualitative-interpretative approach of a critical analysis perspective , lies on the speech of social responsibility and the way like that is employed in seeking for legitimacy and prestige within the neopentecostal brazilian religious field, more specifically of the Universal Church of the Kingdom of God. The general goal of this research is t reflect upon the speech on social responsibility and the rethoric of selfpromotion of the Universal Church through the role of social actors in the making of his her identities, materialized in the newspaper Folha Universal. In order to achieve that, we have conjugated, in this research, social and discursive analysis. On the linguistic-discursive approach, the research is based on the Critical Analysis of Discourse (ACD), specially in Fairclough (2001, 2003, 2006), a proposal that provides theoretical-methodological tools to investigate the language beyond the linguistic structures , that is, the discourse, social practices in which it occurs and more ample structures. Theoretical assumptions were also used of Sistemico-Functional Linguistics(LSF), matching with categories of the Transitivity System of Halliday (1994, 2004), of the forms of representation of social actors in the socioeconomic perspective by Van Leeuwen (1997, 2008) and of the Appraisal system by Martin and White (2005). As we develop the argumentation on thesobre social role of religion in this thesis, we make use of the authors such as Freston (1994), Oro (1997, 2003), Campos (1996, 1999), Mariano (1999), Meneses (2008), among several ones. We have also used a series of concepts and categories coming from the field of communication and marketing on the business social responsability and social marketing . In this area, we take as references the contributions of Bueno (2003), Fossá and Sartoretto (2003) and Zenone (2006). The corpus of the work is framed by news taken at the newspaper Folha Universal, in which are given the social responsibility actions of the church . The timeframe used was on the editions of 2010 thru 2012. Results found at he analysis of the News lead to semantic features of Assessment of Affection, Judgment and Appreciation, many times followed by Gradation, and the Attribution, one of the subsystems of the Attachment, are evidence of positive assessments for the Universal Church and its agents and make up rethorical elements which provide structure for the discourse of the Universal Church at the newspaper Folha Universal consisted of its image (style) of social responsibility . Results show that the most frequente social actors of the discourse are, on one hand, the Universal Church itself and its volunteers, famous (actors, actresses, presenters), politicians and authorities, on the other hand, the population which was helped by the Church social projects . The first group seems to be Always activated, however the second one, most of the time rather passive. These are also represented by assimilation in most of the occurrences, however the other ones by individualization and nomination entitled by honorification, except for the volunteers that are represented either as an individual, or as a group

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Nossa pesquisa se circunscreve nos estudos da Análise Textual dos Discursos, proposta pelo linguista Jean-Michel Adam. Nosso foco principal está voltado para o fenômeno da Responsabilidade Enunciativa (doravante RE). Além das categorias de análise para se estudar a RE, conforme Adam (2008, 2010, 2011), também seguiremos outros estudiosos no assunto, como Oswald Ducrot (1984), os teóricos Teoria Escandinava da Polifonia Linguística, (2004), Zlatka Guentchéva (1994), Jean-Pierre Desclés (2009) e Jacqueline Authier-Revuz (1998, 2004). Utilizaremos os pressupostos apresentados por Alain Rabatel (2004, 2008, 2009, 2010), sobretudo, no que concerne às noções de locutor/enunciador, ponto de vista ou vozes que podem ser encontradas em um texto. Para tanto, analisaremos um relato de viagem, Itinéraire d un Voyage en Allemagne (doravante Itinéraire), escrito no século XIX por Nísia Floresta, uma norte-rio-grandense que fez residência na França e ficou conhecida como uma das primeiras feministas do Brasil. O relato de viagem é um gênero diferenciado para se analisar a RE, sobretudo o Itinéraire, pois nele também podemos encontrar a presença de outros gêneros, quais sejam: epistolar e autobiográfico. Assim, percorreremos, primeiramente, algumas abordagens sobre gêneros de discurso, utilizando-nos, principalmente, dos pressupostos de Mikhail Bakhtin (1992, 2003), Geneviève Bordet (2011), Jean Michel Adam (2011) e Luiz Antônio Marcuschi (2008) e, posteriormente, apresentaremos algumas características que envolvem os gêneros citados. Por fim, para análise dos dados, estamos seguindo a abordagem qualitativa de natureza interpretativista. Nossa pesquisa comprovou que o Itinéraire apresenta muitas marcas de assunção da RE, mas que, apesar de Nísia Floresta ser locutora e enunciadora, é possível encontrar marcas de não assunção da RE, ou seja, outros PDV

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This investigation aims at describing, analyzing and interpreting the Commitment in Initial Petitions, which is a genre circumscribed in the judicial domain. For this purpose, we have chosen sections, facts as found and relevant law , sections of the petition, with the understanding that, in this way, respectively, the narration of events, which gives margin to the propositioning to the judicial action, and the exposition of the law that upholds the author s intention. We base our discussion on the field of Linguistics, more precisely, Textual Discourse Analysis (TDA), whose theoretical basis is derived from Textual Linguistics (TL) and Enunciative Linguistics. We foreground, particularly, the way in which the author of texts, objects of analysis, use discursive strategies that evidence ER. The relevance of this study, then, is in the formation of a critique of the judicial text, as it conceives of a dialogical approach to the point of view, raising not only questions about the way in which a linguistic instance conceives an object of discourse, but also considering questions of language inherent to technical writing and, in this aspect, contributing to the work of those operating in Law about the many ways ER is formed in the body of a petition. We selected two categories to analyze that, according to Adam (2011), characterize the degree of ER in the textual material of the propositional enunciations: the different types of representation of speech and the indications of profile of mediators. In this sense, with this task as an objective, we base our study regarding point of view on Rabatel (2003, 2009a, 2010) with relation to the enunciative approach, including the study of PDV in polyphonic and dialogical theoretical framework to study the ER from different types of speech representations that conceive forms of transmission of discourse and the role of the enunciating subject, mainly the responsibility and the prerogative by the propositional contents. In the same way, intending to study the indications of the mediator profiles, we observed the postulations of Guentchéva (1994, 1996), which develop the notion of mediative grammatical categories, of which permit the linguistic marking of distance and engagement of the enunciator with regard to the information expressed. The methodology we adopted was based on qualitative research, of an interpretive and introspective nature, in light of the fact that his study focuses on processes and strategies underlying language use. The corpus of the research is comprised of Initial Petitions, which gave rise to actions originating in the Civil Court of Currais Novos County RN. The data analysis shows that an object of discourse is always perspective oriented and presents the point of view of one or more enunciators. Consequently, the producer of a text, using the PDV of other enunciators, influences and establishes the argumentative orientation of the text. In the same way, it evidences the relevance of the use of mediated constructions in the judicial text, as they function as strategies attenuated to the responsibility of the producer of the text with what is said, and at the same time points to a discourse of authority through the entrance of the sources of law. Moreover, it reveals the documental and international importance of this practice, at the same time that it exposes the compositional and normative difficulties with regard to legal and linguistic aspects

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The research seeks to comprehend the development of the promoting and structuring Fiscal Education actions in the states and in the federal district, attending to the guideline and the administrative requirements established by the Escola de Administração Fazendária (ESAF) to implement the Programa Nacional de Educação Fiscal (PNEF). The study has an exploratory content with a qualitative approach. The informations were collect with a questionnaire applied through the Google-docs by the managers of the program in any federated unit. Were founded several results, as the fragility of the program in the budgeting and financial area, the low frequency of the Grupo de Educação Estadual (GEFE) in regular meetings, the absence to monitor undertaken actions and the absence of interlocution between the GEFE and the forums of national discussions, especially the Conselho Nacional de Política Fazendária (CONFAZ). Despite the fragilities, the work shows the occurrence of some actions to disseminate Fiscal Education in schools and universities, the establishment of partnerships and the participation of the GEFE‟s in the national meetings. With the study, it was possible to conclude that in spite of the weaknesses found in its structure, the PNEF s institutionalized in the states and in the federal district, observing the differences between the federal units in relation to the ripening of the program. Despite the difficulties evidenced, it appears that they are capable of resolution, as far as it recognizes the importance of the Program for the promotion of a culture of active citizenship in the society and it will gives better conditions of implementation

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O presente artigo trata do papel das empresas no desenvolvimento social e econômico, considerando para tal as análises que envolvem a temática da Responsabilidade Social Empresarial numa perspectiva integrada a ações sociais de entidades governamentais e ONGs. Nesse sentido, o conceito de clusters de RS pressupõe que aglomerações de empresas, localizadas num mesmo território, estabeleçam interações entre si e com outros atores locais para otimizar práticas conjuntas de RS voltadas para o desenvolvimento sustentado da região, numa perspectiva integrada e global. As possibilidades interventivas dos clusters de RS podem expressar um avanço nos resultados das ações sociais e/ou ambientais empreendidas através de redes integradas

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As transformações em curso no sistema mundial evidenciaram, dentre outros aspectos, a necessidade de (re) significação da noção de desenvolvimento e a compreensão das modificações significativas na relação Estado, mercado e sociedade. Nesse cenário, redefinemse papéis de atores sociais, que passam a fazer parte da efetivação de propostas de desenvolvimento que se materializam nos espaços locais. Em meio a essa reconceituação, pode-se incorporar a dimensão da responsabilidade social empresarial. Assim, desmistifica-se a globalização como geradora de um modo homogêneo de vida, permitindo visualizar outra sociabilidade possível, induzida pelo agir multifacetado dos participantes da dinâmica local

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This research aims to focus on the education problem, since its source of development is the Research Base: Teachers Training and Qualification of UFRN. Therefore, we seek guidance in the beliefs in sustainability to propose plausible alternatives to promote the education process of UFRN administration undergraduates in order to meet the demands of a market-oriented society, since the market trend is to evolve from environmental guided activities, and future administrators should be trained to meet those conditions. The need to develop an instrument capable of understanding the beliefs of undergraduates on the sustainability problem becomes the object of analysis. This research aims to develop a normative questionnaire to study administration students beliefs in sustainability. The complexity and sensitivity of this research required the integration of various methodological procedures. These proposals were made as follows: analysis and selection of literature, expert validation procedures and psychometric methods and statistics. As for the literature, types of sustainability were identified and categorized, such as: political, social, economic and environmental sustainability. However, it is understood that the educational type, although included in all of those, needed to be converted into another type to fit the theme, since education is believed to be the best way to raise awareness about sustainability. Thus, it was required the categorization of the types, which was defined using criteria such as: contexts, objectives, goals, pathways and hypotheses. The normative questionnaire was the guiding instrument to investigate the role of administration students, regarding the level of knowledge established and regulated by social educational context, especially by becoming a basic condition for carrying out research on beliefs. The study confirmed that the types of sustainability - political, social, economic, environmental and educational - for having institutionalized literatures as sources, in international and national levels, are representative in the identification of future administrators. Therefore, it is believed that the types of sustainability categorized to provide a characterization of sustainability include the structuring of knowledge for undergraduates. The economic and political types, however, were not as representative with respect to their typicality and polarity indices as the educational, environmental and social ones. Although the beliefs of the undergraduates show how much they share ideas on all types, they present more identification with the educational and environmental types. Finally, it is expected that this instrument be subject to application in similar contexts so that it can ascertain whether such statements are part of the knowledge structure of future administrators from other institutions. Therefore, it is expected this strategy to strengthen the validation of the normative questionnaire