72 resultados para Informação Contábil


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Among the numerous policy changes that the world has experienced in recent years, occupies a prominent place in the quest for greater transparency of public agencies. Transparency has been an important tool in the accountability of the State to promote greater participation of the society by providing information that was previously restricted knowledge of public agencies. Brazil, following this trend, promulgated in May 2012 the Access to Information Act that seeks to disclose the actions of the State at all levels, in all public administration agencies. On the same day of the enactment of the law is provided society with a site that is empowering citizens to make their requests for information to government agencies. The Federal University of Rio Grande do Norte, which at that time had no a tool to assist them in managing this demand. This project has the objective to describe, build and implement a solution to solve this problem using Design Science Research as methodology. As result, the solution built in this research became a new module of the institution s ERP became it capable to control the entire process, and will be helpful to others partners which use our system ERP

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The information tecnology (IT) has, over the years, gaining prominence as a strategic element and competitive edge in organizations, public or private. In the judiciary, with the implementation of actions related to Judiciário Eletrônico, information technology (IT), definitely earns its status as a strategic element and significantly raises the level of dependence of the organs of their services and products. Increasingly, the quality of services provided by IT has direct impact on the quality of services provided by the agency as a whole. The Ministério Público do Estado do Rio Grande do Norte (MPRN) deployments shares of Electronic Government, along with an administrative reform, beyond these issues raised, caused a large increase in institutional demand for products and services provided by the Diretoria de Tecnologia da Informação (DTI), a sector responsible for the provision of IT services. Taking as starting point strategic goal set by MPRN to reach a 85% level of user satisfaction in four years, we seek to propose a method that assists in meeting the goal, respecting the capacity constraints of the IT sector. To achieve the proposed objective, we conducted a work in two distinct and complementary stages. In the first step we conducted a case study in MPRN, in which, through an internal and external diagnosis of DTI, accomplished by an action of internal consulting and one research of the user satisfaction, we seek to identify opportunities of change seeking to raise the quality perceived of the services provided by the DTI , from the viewpoint of their customers. The situational report, drawn from the data collected, fostered changes in DTI, which were then evaluated with the managers. In the second stage, with the results obtained in the initial process, empirical observation, evaluation of side projects of quality improvement in the sector, and validation with the managers, of the initial model, we developed an improved process, gazing beyond the identification of gaps in service a strategy for the selection of best management practices and deployment of these, in a incremental and adaptive way, allowing the application of the process in organs with little staff allocated to the provision of information technology services

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The contents introduction concerning the individual health cares reveals important since the school education. In this direction, the present study objectified to know an effect of Oral Health education intervention in the oral hygiene and in the schools children information level, of 4º e 5º basic education years. The study was composed by two groups, chosen of random form: control group (n = 115) and experimental group (n = 132), with 247 public net school children in total sample. The experimental group participated of some educative activities in Oral Health, with biweekly frequency, during the 4 months period, given for a surgeon-dentistry. Both the groups were submitted to a clinical examination for a previous verification of the Plaque Index (PI) and of Loe Silness Gingival Index (GI). A questionnaire with closed questions on Oral Health was applied before and after to verify the school children rightness index. After the intervention, the final data, represented for the PI, GI and Rightness Index verification, has been collected for statistical analyses through the chi-square test to a 95 % of reliable level, using the SPSS 10,0 software. The PI and GI were categorized in high and low on the initials index basis medium; already the Rightness Index was categorized in inadequate (< 50%) and adequate (≥ 50%). It was verified that the PI (p = 0,014; IC 0.24-0.86) and the GI (p = 0,013; IC 0,28-0,84) presented differences statistically significant, after the education activities, when compared to with the control, favoring the experimental group. It was verified too the experimental group got greater rightness index, presenting difference highly significant (p<0,0001; IC 3,73-26,81). It was still observed that there was no association between the oral hygiene indicators and the school children information level. Ahead the results, it can been concluded that education activities related in the school routine were capable to give positives effects in the oral hygiene control and in the information level about Oral Health, however, not necessarily, the individual with bigger information is that one who has practiced an oral hygiene more adjusted. One become necessary, however, that the education in Oral Health occurs of permanent and integrated form with others school actors, for the positive effect does not lose the student s life longterm

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This study deals with cognitive competences and abilities that are relevant to selection and education regarding Information Technology (IT). These competences relate to problem solving, decision making, and practical intelligence that regard scholar and extracurricular knowledge mobilization. The research aimed to contribute for the improvement of a selection instrument, consisting of five arrays of skills (dealing with objectives and prospection), as well as the development and comprehension of those skills that are involved in IT education. This is done by means of an analysis on the selection instrument used in the first selective process that occurred at Metropole Digital an Institute at the Federal University of Rio Grande do Norte in Brazil. This was evaluated aiming to acknowledge IT education (with basic training and emphasis on Web programming and electronics). The methodology used was of quantitative method involving performance scores relating education delivery. An Anova analysis of variance was done along with descriptive analysis involving socioeconomic data that was not observed in the meaningful relations between parental instruction and student performance in the graduate course. These analyses were able to point out the importance and need of the policies for vacancy reservation on behalf of public school students. A Spearman correlation analysis was done considering the instrument selection performance in the training course. The instrument is presented as a predictor that is significantly moderate and presents a good performance in the course as a whole. A Cluster and Regression analysis was also realized in the process. The first analysis allowed finding performance groups (Clusters) that ranged from medium and inferior. The regression analysis was able to point out association amongst criterion variables and the (average performance in basic and advanced modules) and explanatory (five matrixes). Regression analysis indicated that matrix 1 and matrix 3 were pointed out as being the strongest ones. In all the above analysis, the correlation between the instrument and the course was considered moderate. Thus this can be related in some of the aspects present in the course such as emphasis on evaluation itself as well as in technical contents and practical skills (educational ones) and competences and selection skills. It is known that the mediation of technological artifact in cultural context can foster the development of skills and abilities relevant to IT training. This study provides subsidies to reflect on the adoption of selection instrument and IT training in the Institute. Thus the research offers means to achieve a interdisciplinary discussion and enriching of areas such as Psychology and Information Technology; all of which regarding competencies and skills relevant in IT training

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Currently with the increase in complexity in doing business, organizations are seeking information systems that help to quickly respond to new demands in the processes of production of products and services. An information system is no longer just a support tool and has become an integral part of doing business. However, in spite of significant technological evolution in recent years, information systems that support business do not respond efficiently to the constant alterations that occur in many organizations. One of the main problems faced by information systems currently is the lack of strategic alignment between business strategy and information technology. The concept of strategic alignment can be defined as a way between business strategies and objectives and the strategies, objectives and functions of information technology in such as way as to contribute to the increase in competitivity of the organization over time. Strategic alignment together with strategic planning are important management instruments. Approaches for operationalizing this alignment are being developed currently but are still in their initial stages due to the fact that it is a relatively new concept in the literature. Another point that needs to be taken into consideration during the strategic alignment is the question of trackability between the business elements and IT. Trackability (Tracking) is necessary for example when one wishes to know exactly which goal defined in the business strategy was left out or not accepted due to a modification made in the IT strategy. Very few proposals present concrete ways supported by software systems in order to obtain strategic alignement while taking into consideration this trackability. Therefore the objective of this work is to propose the creation of a strategic alignment process supported by a software system which is capable of permitting trackability between the organizational objectives and the business processes based on formalization standards defined through a model oriented approach

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The way to deal with information assets means nowadays the main factor not only for the success but also for keeping the companies in the global world. The number of information security incidents has grown for the last years. The establishment of information security policies that search to keep the security requirements of assets in the desired degrees is the major priority for the companies. This dissertation suggests a unified process for elaboration, maintenance and development of information security policies, the Processo Unificado para Políticas de Segurança da Informação - PUPSI. The elaboration of this proposal started with the construction of a structure of knowledge based on documents and official rules, published in the last two decades, about security policies and information security. It's a model based on the examined documents which defines the needed security policies to be established in the organization, its work flow and identifies the sequence of hierarchy among them. It's also made a model of the entities participating in the process. Being the problem treated by the model so complex, which involves all security policies that the company must have. PUPSI has an interative and developing approach. This approach was obtained from the instantiation of the RUP - Rational Unified Process model. RUP is a platform for software development object oriented, of Rational Software (IBM group). Which uses the best practice known by the market. PUPSI got from RUP a structure of process that offers functionality, diffusion capacity and comprehension, performance and agility for the process adjustment, offering yet capacity of adjustment to technological and structural charges of the market and the company

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This study aims to analyze tourist information provided by the official websites of the 2014 FIFA World Cup host cities. The framework developed by Díaz (2005) was applied to analyze different aspects, such as: local tourist information, tourist services distribution, communication and interaction between website and users, and website foreign language versions. This dissertation describes how society and tourism are related by analyzing the consequences of technological evolution in the travel and tourism sector, showing the importance of the use of information and communication technology to provide accurate, upto- date and low-cost information to tourist destinations. Because of the nature of the study, the research subjects are the 12 Brazilian host cities represented by their respective official webpages (cities, states and convention bureaus), and also Brazil s official website, totalizing 36 elements to be analyzed. The methodology has been characterized as descriptive and exploratory with quantitative analysis, and also using desk research and survey literature review. In order to analyze the data collected, parametric and nonparametric statistics tests were used, such as: variance analysis (ANOVA and KRUSKAL-WALLIS) to measure means variance between groups combined with multiple comparison tests (Tukey and Games Howell); nonparametric correlations tests (Kendall s Tau b); and cluster analyses. Finally, Microsoft Excel was used to collect data and SPSS for managing data through quantitative analyses tests. Overall, the websites of the south region showed better results than the other Brazilian regions. Despite this result, the data analysis demonstrated that the available tourist information are incomplete as it was verified that tourist host cities websites are unable to provide all the information needed for the web visitors to organize and plan their journey. This means that visitors have to look for more information in other sources

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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

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This study presents an investigation about customer profitability in the hotel industry. It exposes the hotel industry´s history and its managerial environment, besides its importance to the society and economy, considering the increasement of the hotel industry. It realizes a literature survey about the customer profitability, emphasizing the informations that are necessary to measurement. In order to perceive the hotel reality, a questionnaire was applied in some hotels classified as middle and great size. It has covered five Brasilian Northeast states. The objective of the research is to investigate the existence of an individual measurement to the customer profitability, through the hotel´s information systems. The results reveal that 81,6% of the sampled hotels do not evaluate the individual profitability obtained with the customers , while 18,4% do it. Although, 85,8% recognize the importance of the electronic system that supplies this information for decisions. Finally, it concludes that the informations about individual customer profitability may provide a good opportunity to the hotel maximize your customer relationships

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This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

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Through the analysis of the informational activity at the primary care of SUS at the scale of places, this dissertation has as central objective to observe the dispute for the concepts of health and sickness, in the ambit of Brazilian Health Movement, featuring, on one hand, the clinic, biomedical or flexnerian line hegemonic, scientifically restrict and the primary frame of references for the Brazilian health politics and on the other hand a multiplicity of new proposals and critic thoughts to the current model, which have , as common characteristic, the worry with a territorial way of thinking the health context, therefore beyond the biological processes. On the first chapter we jut out with details these scientific and ideological movements, on a wider way, but also on the specificities of the public health s information politics. On the second chapter we analyze the downward health information circle at the basic care, observing the operational processes of the information s technical systems SIAB and e-SUS. On the third and last chapter, we give references to think about an upward health information circle, centered on the places, ruled by the notions of autonomy, organic solidarity and communicational density. It would possess, as method s primary horizon, the local organization of production and managing of information through the work of the Health Community Agent, privileging therefore the urgency of the most contingent needs of the people in theirs every day s life