O Entrelaçamento entre assistência social e trabalho informal: verdades e equívocos em tempos de crise do capital

The thesis presented here is of interest management to analyze the performance of the State, through the materialization of the professional courses, the process of integration of users CRAS-Pajuçara informal. Therefore, we assume that poverty and inequality reach a significant portion of the world population, in a context where the working class family is seen as an alternative to face the multiple expressions of social issues. Thus, before the changes of Productive Restructuring, marked by flexibility, outsourcing and casualization of labor relations in the world, the working class family must find ways to ensure their survival. In this direction, we discuss the advances, limitations and challenges posed to the Social Assistance Policy in contemporary, situating this context, the role of the state. Furthermore, we discussed the functionality of informality to the capitalist system, showing how capital appropriates of informal work, placing it in its logic, and thus makes the capital-labor ratio increasingly predatory, inhuman and unequal. The methodological procedures for the preparation of this study constitute a literature and documentary, beyond 10 semi-structured interviews directed to users of CRAS-Pajuçara, participants of training courses for the period 2010-2011. In light of the critical-dialectical rationality, and in a context where informal work has increasingly been co-opted as an alternative to huge unemployment in the same direction in which the welfare rises in tackling social inequality, the scope of this study, discusses and reveals the truths and misconceptions that surround this bourgeois discourse, in times of crisis of capital, the city of Natal, Brazil

O Serviço social nas organizações não-governamentais: tendências e particularidades

The present study is about the professional exercise of the Social Worker in ONGs associated with the ABONG in Natal city, state of Rio Grande do Norte, referring to the work conditions, claims and professional responses in front of the capital restructuration circumstances. The group of socio-historical transformations, as a result of the after-1970 dynamic capitalism, conducts a process of new configurations in the relationship between State and society that directly affect the social question nowadays, destroying social rights historically conquered for the workers. In this context, the ONGs assume a strategical social function of the social question, contributing with the change of responsibilities with the social from the State to the third sector. This social movement causes changes to the Social Work since this is one of the professions that act on the immediate expressions of the social question. After a qualitative research based on a theoricalmethodological critical and dialectical perspective, it was possible to discover some contradictions, details and tendencies of the professional exercise of the Social Worker in ONGs. Summarizing, the results of the research show that: a) it was detected a tendency of precarization, instability, insecurity, no-articulation, no-profissionalization of the professionals in the work conditions; b) demands are associated with a moment of the capital re-ordering, where new professional exigencies and responsibilities are related with capital necessities in the period of structural crisis; c) limits and contradictions are present in a professional daily work mainly in function of the characteristics of gestation and functioning of the ONGs; d) the professionals that were interviewed show significant difficulties in a articulation between the professional daily work in organizations and the totality of the social processes, limiting the capability of doing critics to the requisitions imposed by the capital

O Desenvolvimento local sustentável no semi-árido nordestino: um estudo de caso na comunidade de mirandas, Caraúbas/RN

Brazil s semi-arid region is an immense territory characterized by a mosaic of natural environments and human settlements. Inside this multifaceted framework, there are problems that are specific to the region (the water resources situation, for example) while others are more universal (such as the inequality between men and women). The circumstances that give rise to these problems are complex and require a holistic view so that our understanding can go beyond the simple concept that this is a problem region . The semi-arid must be perceived as a viable area in need of a new analysis, taking into account its successes, limitations, challenges and the strategic public policy framework that guarantees its sustainable development. The dissertation analyzes, from a sustainable local development perspective, the experience of the Northeastern Brazil Groundwater Project (PROASNE), carried out from 2001 to 2003, in partnership with the Waters and Sewers Company of Rio Grande do Norte (CAERN) in the rural community of Mirandas, municipality of Caraúbas/RN, situated in the middle of the northeastern Brazil semi-arid region

A Violência sexual contra crianças e adolescentes na Cidade do Natal: direitos garantidos ou negados?

This study presents the issue of sexual violence against children and adolescents in the city of Natal RN from a critical approach over the work carried out at the Delegacia Especializada em Defesa da Criança e Adolescente DCA, with the perspective towards guaranteeing their rights. It is constituted of an analysis under a theoretical-methodological focus, both quantitative and qualitative, taking as a premise the sexual violence against children and adolescents in its social, legal, historical, cultural and economical dimensions that are behind this issue. The established course between knowledge and methodology involved: a conceptual analysis of the sexual violence, a research in the official records of the Public Power, the application of questionnaires with the coordinators of social projects and programmes, the accomplishment of interviews with key institutional actors and mothers of victimized children and adolescents, besides the analysis of quantitative indicators from the data made available by the DCA. The research took place within the Delegacia Especializada em Defesa da Criança e Adolescente, and also took for reference the information from institutions that develop actions directed towards children and adolescents victims of sexual abuse. Through this study, the strategies and the contradictions existing in the struggle against sexual violence towards children and adolescents implemented by the Public Power were learnt, the need for a greater articulation was identified to guarantee their rights and it also allowed for the tracing of a panorama of the sexual violence against children and adolescents in the period from 2001 to 2004 in the city of Natal-RN

Adolescentes em conflito com a lei: a saga das punições na rota da exclusão social

This work deals with the problematic of the determinations that contribute to become the adolescents involved with law. Thus, in this research, the social exclusion is apprehended as one of the most important determining to understand this problematic, once we defend that it is part of the trajectory of this adolescent's life since its birth as a punishment that starts before they becoming envolved in act's that break the law. It is still questioned the discussion of the reduction of the penal age, viewed aa a proposal that will contribute to perpetuate the repression. The objectives of the research were: analyze the problematic of adolescents in conflict with law, where social exclusion is seen here as a main category. The research also aims to understand the situation towards social exclusion and that this public is undertaken in the state of Rio Grande do Norte, more specifically in Natal. This is dane through analysis of the profile of adolescents that are submitted to the treatment at Centro Integrate de Atendimento ao Adolescente Acusado de Ato Infracional - CIAD in 2005. This is dane on arder to identify of the State's and society's actions towards this issue, how it has prevailed in analyzing if there is punishing or social protection. The research also contributed with discussion towards the non penal reduction of for underage minors. The approach realized if of qualiquantitative nature. The research was realized with 190 male adolescent subjects, age ranging from 12 to 21 that were interns at CIAD in the year of 2005. The research shows that their fundamental rights (education, health, amongst others) are disrespected on a daily basis by the State. The State prioritizes economic issues, making social inequality more profound. The main argument is that this problematic has its main oring in the social exclusion and it is imposed to the adolescents as a punishment before thes have been involved with the law going on top of the social protection. When the adolescent goes from being the victim to executioner, the Statute of Children and Adolescents is questioned by many sectors that defend the reduction of penal minority as a solution to reduce the country's violence. Thus, it was aimed here to discuss arguments that point to non exclusion, discrimination and repression. It is proposed that the State should assume children and adolescents as a priority, implementing what the statute establishes as well as assures related to the fruition of denied rights as a way to prevent their future involvement with violence

Câncer de mama: vivência das usuárias dos serviços prestados pela Liga Norte Riograndense Contra o Câncer

This study is about the users' experiences of the services offered by League Against Câncer that are in treatment of breast cancer, focusing on how the health/illness process develops. It is distinguished, in this context, the National Politics of Health, approaching the sprouting, implantation and consolidation process of the Unified Health System and its shocks on the installment of health services to the low-income population as a legit right from Citizen Constitution. It has as an objective to analyze how the social-economic extract of these women intervenes with such process, the aspects who involve the cancer while a pathology, approaching the signals, symptoms, forms of prevention, diagnosis, among other aspects that configure themselves as important points to the understanding of these experiences, since the diagnosis, treatment and control phases. The research was carried out with 25 women, between the months of January and February of year of 2005. The used technique was the scriptstructured interview, whose universe was defined through intentional sample. The following distinguishes as a result of the research: The majority of the women has its origins on the interior of the state, possesses a familiar income from one to three minimum wages and didn't make any kind of prevention before diagnosis, currently make treatment, beyond other aspects. It becomes necessary posterior studies on this social problematic, with respect to the personal, professional, familiar and social daily behavior of these women. It is worth mentioning that the role of the social assistant in the developed work with these women, understanding all the impediments associated with such experiences, as well as giving information about the rights of the patients with cancer, conquered through the years

Medição de desempenho organizacional nas imobiliárias: um estudo na cidade do Natal-RN

The purpose of this paper is to identify how real estate companies from the city of Natal measure their organizational performance. Traditionally these companies measure their performance using financial measures; however, the technological improvement, the internationalization of the economy and the change in consumer behavior all demand better products and services, and other measuring models. Those changes motivate organizations to continually improve the quality of their products and services. In this way, these companies need to associate their financial results to their global performance. Therefore, it is necessary to have organizational performance models that associate financial and non-financial measures to the strategies of the companies. The research also tries to identify which performance indicators are used by these companies, as well as to test a model who questions: a) if there is any relationship between managers´ characteristics and performance measuring systems´ characteristics; b) if there is any relationship between the company s characteristics and the characteristics of the measuring system used to evaluate its organizational performance and c) finally to verify if there is a relationship between the characteristics of the measuring system and the company s performance. The information which served as a basis for the study was obtained through an empirical research, with questionnaires, answered by 66 (sixty six) companies from the city of Natal, capital of the state of Rio Grande do Norte. The results show that none of the companies investigated use any of the performance measurement models proposed in the modern literature. However, they use on an isolated way some of the measures those models, including some measures from adopted in the Balanced Scorecard, as well as the benchmarking process, making comparisons with the performance of their competitors. The research also reveals that either bigger companies, companies with more experienced managers or with better performance show better performance measurement systems

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

Investigação da rentabilidade de clientes: um estudo no setor hoteleiro do Nordeste

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

A utilização da informação contábil na atividade pecuária do Estado do Rio Grande do Norte: um enfoque nos demonstrativos gerados para tomada de decisão

This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

O impacto dos custos não-gerenciáveis na determinação das tarifas de energia elétrica: um estudo nas companhias distribuidoras do nordeste que tiveram revisão tarifária nos exercícios de 2003 e 2004

This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

Impacto do racionamento nos resultados das empresas concessionárias do serviço público de distribuição de energia elétrica: um estudo nas empresas privadas da Região Nordeste

This work verifies the impact caused by the Emergencial Program of Reduction of Consumption of Electric Energy (energy-rationing program) in the results of the concessionary private companies of the public service of electric energy distribution localized in the Northeast Area. As the rationing invigorated from June 2001 to February 2002, its effects are diluted in the results presented by these companies in the second semester of 2001 and first quarter of 2002, with prominence for the last quarter of 2001, when the revenue of extraordinary tariff restore was instituted by the National Agency of Electric Energy (ANEEL), consequence of the so-called General Agreement of the Electric Sector made between the federal government and the companies of the electric sector. The structure of a generic electric sector and a historical review of the Brazilian electric sector from the time it was controlled by the private enterprises, including the State control period, about 1960, and returning to the control of the private enterprises in 1990, under a new regulation structure are presented. An explanation of the models of economic regulation that Brazil used for the electric sector is made, with prominence for the price cap that is the actual effective model. The process of tariff revision foreseen in the concession contracts signed by the federal government and the concessionary companies is presented, highlighting its two stages: the tariff rebalancing that defines the new price cap and the calculation of the factor X that establishes the efficiency goals for the companies. There is made a presentation of the Emergencial Program of Reduction of Consumption of Electric Energy and of the consequent General Agreement of the Electric Sector, which created the revenue of extraordinary tariff restore. A conceptual revision on reviews is presented, regarding to concepts, accomplishment and recognition. A brief review of the six companies that made part of the worked sample is also presented. Analyzing the quarters historical review and of amount of sold energy, it was possible to conclude that the energy-rationing altered the results of the studied companies significantly and that alteration was masked by the accounting process of the revenue of extraordinary tariff restore

O uso da informação contábil no setor sucroalcooleiro: um estudo nas indústrias de Alagoas

This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

Um estudo sobre custos de elaboração de material didático e tutoria em EaD online em uma Instituição de Ensino Superior no Brasil

This study has as main objective to verify the proportionality of the costs with elaboration of didactic material and costs with tutelage and instruction incurred in a higher education institution, located in national territory, and that offers a degree course in the education area in the modality of EaD online. The purpose of the measurement of this proportionality of the costs was of answering these they are, among other, the relevant costs incurred by the institution research object. This is a research of exploratory stamp whose methodological procedure adopted for your development, in what it refers the collection, analysis of the data and the investigation means, it is the case study, as well as the documental and bibliographical research. The found results indicate that the costs with elaboration of didactic material and the costs with tutelage and instruction are relevant, however they are not the only ones considered as such. The costs involved with acquisition and operation of specific softwares they also constitute an relevant costs. The structure of the costs can be altered in agreement with the analyzed period and in agreement with the characteristics of synchronism of the offered course. It was also verified that the technology used in this education modality it ends up generating additional costs incurred with professionals of specific knowledge in technology