Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

Poluição sonora: um grave problema na cidade de Mossoró-RN

In the latest decades, we have observed some environment alterations of big proportions in our planet. Sound pollution, visual pollution, water pollution, air pollution, soil pollution, all the principal kinds of environment pollution have raised in the path of economy development. In Mossoró it is not different; the environment has suffered a long and continuous damage caused by predatory abuse. The river is polluted, the ciliar vegetation of Carnauba was totally altered and with it a part of the local fauna disappeared. In fact, the city urban environment has, and continues to be, deeply altered and the sound pollution is a reflex of the urban modifications undergone in the city as time goes by. Through bibliographic review, the gauging of noise and fieldwork, this research project had the objective of analyzing the principal activities that cause sound pollution in the urban perimeter of the city of Mossoró, RN, emphasizing the causes, effects and spacial distribution of the polluter agents, as well as understanding how the environmental laws treat the sound issue in the urban environment of the city. The President Dutra avenue, where popular events of Mossoró take place and an important access for the city, was the chosen place to study this pollution that became, recently, another hindrance that interferes on the life quality of the local population. The results of this brief research emphasizes the urgency to alert society, specially about the importance of law and public organs that are located in our city, therefore solving problems such as the aforementioned above

Protozoários de vida livre em ambientes aquáticos do RN: ocorrência, caracterização e importância para a educação básica

Water is considered an essential right to life, besides being a determinant of economic development and social welfare, represented by both the quantity available, and the quality. In semi-arid Northeast, droughts occurring on a regular basis combined with human activities, aggravate the situation regarding the conservation of water resources in this area. To alleviate this condition is common to construction of artificial reservoirs, such as reservoirs and dams. As in natural aquatic environments, these reservoirs are potential sites for the proliferation, growth and development of diverse biological communities, whether of animals, plants and microorganisms. Research on the composition and ecology of these communities, especially microbial, are still restricted. One of the least studied groups in these environments are free-living protozoa, which over time have been neglected and after discoveries about its various functions in the aquatic ecosystem are beginning to receive more attention from scholars. They are, in quantitative terms, the most important consumers of microorganisms (mainly bacteria and algae) in aquatic environments, and therefore control the abundance of these. They may therefore influence the structure of the aquatic food chain in terms of species composition, abundance, biomass and biodiversity. Despite the recognition of the importance of protozoa in the final of the trophic transfer in aquatic environments, there are few data and, in general, are still precarious knowledge of them. Given the importance of protozoa in aquatic environments and the paucity of research on this group, especially in the state of Rio Grande do Norte, the present study aimed at identifying the genus and species of free-living protozoa that are present in the Armando Ribeiro Gonçalves Dam as well as to relate the occurrence and dynamics of the trophic conditions in the environment in which they are inserted, in order to support the hypothesis that species that are in these environments can serve to indicate the water quality. We observed the presence of 65 taxa of free-living protozoa, of which 29 were identified at the species level. There was a similarity space in taxonomic composition of protozoa, suggesting a possible regulation of this type of community for limnological variables other than those studied in this work (chlorophyll a, pH, temperature). Although it was aimed to analyze the conceptions of teachers and students from nearby towns Dam Armando Ribeiro Gonçalves, on issues relating to water quality and the role of protozoa. For this, we applied questionnaires with teachers and pupils of public schools of San Rafael and Itajá. It was concluded that teachers and students recognize the multi-dam Armando Ribeiro Gonçalves, although unaware of important aspects of the dynamics and ecology of this environment. Conceptions of teachers and students are matched at various times, especially with regard to waterborne diseases. In an attempt to identify possible misconceptions about the knowledge of the protozoa, assuming that these organisms have neglected their ecological role, and are seen as only, disease, a study was done with teachers and students, following a particular methodology that allowed look so clear and precise results. It was clear that knowledge about the free-living protozoa is still quite limited. The alternative conceptions that were found show a direct relation of protozoans and diseases. From the data obtained by these studies, we planned a series of science communication activities, environmental education and health education in schools close to study environments in order to promote a didactic transposition of accumulated knowledge about these organisms, favoring continuing education of teachers and the increase of information to the local community through the knowledge of biodiversity and ecology of these organisms. Moreover, the results found in this study and reflections on it that led to propose the elaboration of a book Readers with an emphasis on the group of freeliving protozoa in the populations for use in public schools in the region where it was developed the semiarid work

Doenças de Veiculação Hídrica em Trechos da Bacia do Rio Piranhas-Assu: ocorrência de bactérias oportunistas, caracterização epidemiológica e concepções de professores e agentes de saúde

Water is essential to life and all living organisms and their supply is necessary for economic development and quality of life of human populations, but their quality has been altered by human actions. In semi-arid northeast, the water is an issue of concern, especially its quality. This region is common to the construction of reservoirs that capture rain water, streams and temporary rivers in search of ease this situation, being intended for various purposes. Water scarcity is a limiting factor for the economic and social development of the region and contributes to the maintenance of waterborne diseases. About 80% of diseases that occur in developing countries are infected by waterborne pathogens. Therefore, this study aimed to determine in two environments that are part of semilênticos Armando Ribeiro Gonçalves reservoir, and a stretch of the river Assu, all located in the semiarid RN, the occurrence of opportunistic pathogenic bacteria; check the conceptions of teachers and health workers about the issues "waterborne diseases" and "bacteria" and a diagnosis of diarrheal diseases that affect the population in some municipalities of the semi-arid region of RN from a survey of epidemiological data. For identification of bacteria using commercial kits and the diagnosis of diarrheal disease was based on information from databases. The previous conceptions of teachers and health workers were obtained through questionnaires. The results confirmed the presence of opportunistic bacteria in the studied area, showing the importance of monitoring water quality. There was an under-reporting of cases of diarrhea pointing out flaws in the monitoring of Diarrheal Diseases and indicating the need to improve it. It was felt also the need to implement educational activities on topics dealt with both with teachers and health workers, since they were identified misconceptions on the subject

Políticas de turismo e comunidade local no litoral potiguar

This research focuses on raise the discussion of existance tourism policies in Rio Grande do Norte and its contributions to the integration of local communities in the coastal tourist activity. Guided by the background of the neoliberalism and its influence on the model of tourism development adopted in Rio Grande do Norte. For that, were surveyed the concrete realities of coastal localities of the municipalities of Ceará-Mirim, Extremoz, Parnamirim and Nísia Floresta covered by Prodetur-RN I and II, by being part of the tourist portion of the state that have received domestic and international investment and, because are located in the geographical area of the Potiguar capital, Natal. We interviewed the municipal managers and the residents of local communities who live in municipalities more than ten years. Also, was raised a discussion on the role of the state as the main agent of public policies and hegemonic facilitator in the attraction of domestic and foreign investments, with the main scenario the neoliberal model of economic development. Here discuss ways and strategies of socio-political organization of local communities, with regard to the inclusion in the tourist and, pointing to the critical development model in question and signaling other concepts of development model, such as local basis, for example. By the ending of the research, was concluded that the model of development of the tourism in the Rio Grande do Norte is reflected of the way of life of the society, that the communities live in precarious conditions and that the way of inclusion in the tourism is almost incipient. Also, it was possible to detect the inexistence of public politics of tourism that promoted the planning of the tourist activity, as well as, the inclusion of the communities in the decision processes and that, searched the development on the basis of the principles of sustainable and local autonomy

Mapa dos programas sociais: transferência de renda e dinâmicas sociais no Rio Grande do Norte (2000-2007)

The question of evaluating the fight against poverty in a given society is very complex task, considering the range of factors that permeate, such as education, culture and economy itself. Come hence the relevance of the theme and its constant presence in discussions on the fruits of public policies, institutional structure and economic development which are the guiding elements of this work, and noted that seeks to highlight the social demographics and most important, the most significant trends and issues pertaining to her. The assessment was initially made in all the municipalities of Rio Grande do Norte doing a verticalilzação to the municipalities Caicó, Pau dos Ferros, Ipueira and Taboleiro Grande. Highlighting the role of a social policy through government programs, such as the Bolsa Familia Program (PBF), which creates the possibility of changes in the socio demographic profile given the importance that the action of this public policy has in shaping the regional economic reality As well as social programs and actions of the government here reported that generate mobility of people and new social demands, such as rural retirements, the benefit of continuing provision (BPC), the Program for the Eradication of Child Labor (PETI) that put on the market of population living on the margins of various forms of consumption. Accordingly, the socio economic profile of the state shows a significant improvement in their social indicators, vital education and redistribution of income, due to the significant improvement in life expectancy in the fall of school drop-out rate and the drop in indicators of Proportion Poor and destitute of the state. Where the fall in the proportion of poor and indigent is strongly associated with an increase in income, from social programs. With this transfer and redistribution of income can be gauged that occurs a strengthening of local economies and an engagement of families with the conditionalities of social programs and PETI Bolsa Familia. Our research concludes that simply raising the rents caused by transfers, presents relevant impacts on the education of young people in beneficiary families. There is no doubt that the programs of transfer income, no facing the social field, representing a mechanism to decrease the most perverse ills of poverty, social and economic inequality that is hungry. For a significant portion of the Brazilian population living below the poverty line, programs for the transfer of income are expressed directly in improving the material conditions of life and indirectly in improving self-esteem of women and all family members receiving encouraging yet the integration family. Experiments have shown that improvements in health and nutrition can be obtained through the implementation of adequate social policies like the programs of transfer income, while social inclusion and economic does not become full