Cultura da educação profissional continuada: uma análise dos Contadores do Município de Fortaleza-CE

The present investigation analyzes if it has, amongst the accountants of the city of Fortaleza-Ceará, a culture of Continued Professional Education, in the perspective of one future obligatoriness to garantee to the society best professional services in the terms of Resolution CFC nº 995/04 through the analysis of the activities played for the accountants in the city of Fortaleza, as well as through the analysis and detection of the factors that have motivated or made it difficult the search for the Continued Education and to inquire the attributes considered indispensable for the professional exercise. With this objective, the study presents a historical boarding of the development of the Accounting and the Countable Superior Education in Brazil, the approaches and the intentions of the Program of Continued Professional Education. The procedure used in the research was the inductive method with the use of a questionnaire applied to the accountants of the city of Fortaleza registered at the Regional Accountancy Council of Ceará-CRC-CE, of which it could evidence that if on one hand it is perceived that in the city of Fortaleza most of the accountants have a cocern for a continuous learning represented by 97,31% of the sample ; on the other hand it understands that some would have difficulties to accept the imposition, understanding that desmotivating factors exist as : expensive activities, few offers of courses and even though time lack

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

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

Redesenho das configurações estruturais na gestão universitária: ações derivadas da inovação e flexibilidade na legislação pós-LDB 1996

This paper is set in a scenario in which higher education institutions suffer from external pressure to increase efficiency. The legislation after the Law of Directives and Bases for Education (LDBE), from 1996, is characterized by the fragmentation in its implementation, raising a concern with flexibility and innovation in several normative devices as well as aspects that must be incorporated to its organizational structure. The policies examined in this thesis are: Distance Education (DE); Law of Innovation and the Program of Support to Restructuring and Expansion of Federal Universities (PSREFU). This thesis aims to observe to what extent the characteristics of innovation and flexibility, which mark the new post- LDBE educational legislation, influence the organizational redesign of the Federal University of Ceará (UFC). For being about implementation policies, using contingency approach in order to collect the internal dynamics permeating the redesign of higher education institutions, the thesis focuses on the impacts caused by flexibility and innovation. This is a qualitative research, with case study methods, archive research and semi-structured interviews with members of the university administration. The results don t allow us to confirm the adoption of a more flexible and innovative configuration in the university but it is possible to identify the presence of those elements in the implementation changes, characterizing the hybrid structure. The changes mainly expose the extension of the management of projects to the administrative and academic components related to the institution. In terms of projection, the study found changes in the elements which characterize the current setting and the tendency of the university for adopting a diverse organizational structure. However, if the decentralization of management persists, the academic units may adopt their own structural solutions, but with no evidence of changes in the professional organization in most units. In this perspective, this thesis states that there are difficulties when incorporating innovation and flexibility to their organizational structure, which lead to improvised solutions, superposing skills through the redundancy of structures created with the same purpose or copying exogenous solutions

Programa de Avaliação de Desempenho: elementos constitutivos e pressupostos na prática avaliativa

This study analyzes the perceptions of technical and administrative UFPA, in relation to the insertion of the components and assumptions of DBP in evaluation practice. Addresses the history, concepts, meanings, about AD methods, skills, evaluation skills, the APF and AD UFPA and Programme itself. The research is characterized as a hypothetical-deductive, descriptive and applied, using the case study. Data were analyzed using a quantitative approach, using the descriptive and inferential statistics. Data were collected through the application of questionnaires to 222 technical and administrative searched IFES, not occupants of FG and CD. The results indicate that the factors perceived in relation to the constituent elements such as: evaluation practice, measurement of competence, program management, timing, individual skills and fundamentals of the program and those related to assumptions such as: democratic process, integrative perspective, character development and pedagogical continuous evaluation practices are perceived in the evaluation process. The study concludes that comparing the results of the constituent elements and assumptions of the PAD of thechnical-administrative UFPA, it can be said about a tendency to change, though subtle, compared to the traditional model of AD, directed only to the granting of career progression for a new logic based on the results, showing an early effectiveness of the program evaluation practice by law and by the Institution. The results are confirmatory of advance evaluation practice in the institution, more so than has previously been expected, which demonstrates the value of scientific criteria of scientific research

Adaptação sociocultural de gestores espanhóis expatriados no Brasil

This study aims at understanding how sociocultural adjustment occurs in the case of managers, and their spouses, expatriated to Brazil by private and public Spanish organizations. To do so, it adopts as main theoretical frame the expatriate adaptation model proponed by Parker & McEvoy (1993), based on Black, Mendenhall & Oddou s model (1991), which establishes three dimensions of adaptation: adjustment to work; adjustment to general environment and adjustment to interaction with host country nationals. This work, of exploratory and descriptive nature, used field research to gather primary data subsequently analyzed with a qualitative approach. Data collection came from individual in-depth interviews with three Spanish managers expatriated in Brazil and two of their spouses. Resulting data were analyzed through one of content analysis procedures, thematic analysis. This research shows that adjustment is obstructed by cultural distance or cultural novelty rather than by work role characteristics, being more successful in expatriates that carry previous solid sociocultural knowledge about host country. It also verifies that the degree of expatriate adjustment is enhanced by the comprehension of cultural differences that originate values and behaviors different from those of the expatriate. It points out that individual factors such as perception and relation skills, flexibility, empathy and self-efficacy are positively linked to the three dimensions of adjustment: work, general adjustment and interaction adjustment. It finds expatriate adjustment to be lowered by spouse unsuccessful adjustment and shows that location in an environment perceived as short in key infrastructures is negatively linked to adjustment in expatriates coming from strongly urban environments. It concludes that expatriate adjustment occurs through progressive understanding of host country environment and through comprehension of the sociocultural context that explains differences between host country behaviors and values and those from the country of origin, a process which is favored by expatriate individual characteristics not directly linked to his/her technical qualification, such as perception and relation skills, flexibility and empathy, together with solid sociocultural knowledge about the host country. This research propones, therefore, that organizations involved in expatriation processes should include in their selection criteria the degree to which candidates possess personal characteristics and sociocultural knowledge that may facilitate adaptation

Empreendedorismo social e protagonismo juvenil: a estratégia socioeducativa do projeto Oasis de intervivência universitária

This dissertation aims to analyze the strategy of socio Intervivência University Project OASIS training of community development from the perspective of social entrepreneurship. This project was part of the context of a sort of university extension, called Intervivência University, which emerged in 2008 through the announcement MCT / CNPq / CT-Agribusiness / MDA - No. 23/2008 - Intervivência University Program. With the analysis of the OASIS project sought to identify a strategy socio, which was used elements of popular education and aimed to develop young people within the social entrepreneurship that made contributions to such has taken actions in their communities seeking range of social gains. For this, the methodological aspect, it was used in the research, a qualitative approach, case study, content analysis, semi-structured interviews and non-participant observation. In the theoretical aspect was addressed in the affairs of: social entrepreneurship, with emphasis on the concept, their differentiations of business entrepreneurship and social responsibility, and characterizing the social entrepreneur, popular education, as for the development of social entrepreneurship is the need for a new way of thinking and seeing reality for the people, and youth leadership, given the importance in the context of social action, to have young people seeking a better life for their communities. Addressed the theory were drawn categories (capital, empowerment and youth participation) and subcategories of analysis (value, attitude, behavior, trust, cooperation, civic participation) used in this work. Given the information and analysis of interviews and observations could be perceived that the strategy promoted socio Project OASIS changes, or the reaffirmation of values, resulting in new attitudes and, consequently, new behaviors in the students interviewed. Has been identified in them the development of trust and cooperation. In the aspect of civic awakening was observed in some of them only. In relation to juvenile activity was perceived to develop actions aimed at social benefits for all respondents. Thus, the OASIS Project Intervivência University made contributions to the young participants in the research aspect of social entrepreneurship, influencing them in developing activities in the social sphere in which cities are embedded

Criação de empresas à luz do modelo de decisão effectuation: um estudo com mulheres empreendedoras no município de Currais Novos/RN

This study analysed the creation of businesses by entrepreneur women in the Currais Novos city, looking for verifying if they used making decision processes aligned to the Effectuation logic throughout the creation of their companies. To this, was accomplished a multiple cases and exploratory study, whit a qualitative approach of analyse, using the thematic life history technique that match accounts and semi-structured interview route, being accomplished like a long interview, where the researcher interact with the informer continuously. The semi-structured interview route was created by the adaptation of the interview route used by Tasic (2007). The present study appealed to a intentional selection of individuals in function of their importance in relation to the boarded theme. This means that the individuals were chosen in function of their social and theoretical representatively inside the considered situation. The participant individuals of this research were five entrepreneur women that act in the Currais Novos city, owners of five different companies. To the data treatment and analyse, was chosen the content analyse technique. This study worked with a priori theoretical categories. The categories of analyse in this study was obtained with base in the Effectuation approach (SARASVATHY, 2001a, 2001b, 2008), that is an alternative model of making decision to the classic model based in the causality principle. These categories are Clarity of Initial Aims , Tolerance to the Lost and Initials Investments , Control of Resources ( who I am , what I know and who I know ) and Promoting Over Contingencies . As result, the entrepreneur women researched, in a general way, hadn t clear initial aims at the companies creation moment, hadn t aversion to the risk to lose the time and the money that they were investing in the company in formation, they highlighted the products and services identity that offered with a strong link with Seridó region, they had experience in the field of activity in which they decided to open their companies, had the commitment of partners in the beginning of the business and they knew to transform the initial difficulties in opportunities. By the end, this study conclude that the entrepreneur women studied used, in a big part, making decision processes aligned to the Effectuation logic throughout the creation of their companies

Reformas administrativas no Brasil: o caso do governo do estado do Piauí

From the 1980s, with technological development, globalization, and in a context of increasingly urgent demands, there is an international movement to modernize the state structures. Being driven by the victory of conservative governments in Britain and the U.S., this speech reform comes only to Brazil in the 1990s, the government of Fernando Henrique Cardoso. Thus, in view of the recent movement of states to implement this reform agenda in their structures this research was to identify the elements that made it possible to attempt to modernize the administrative structure of the state of Piauí in 2003, in view of the political and administrative career in which the state was entered. Seeking to clarify the problem studied here, through a case study carried out a descriptive and exploratory, using a technique of gathering data to document research and interviews semi-structured. As the lens of analysis for this study used the neo-historical and sociological institutionalism, through which it sought to identify the critical moment in which they gave the Administrative Reform of Piaui, the process of breaking with the political and administrative career that previously had being followed, and the isomorphic mechanisms that enabled this speech reform comes up to this state, mechanisms that allow the homogenization of the organizational field. In general it appears that the search for new patterns and new technologies for management by the states in Brazil is due to the context of fiscal crisis in which the states were entered, forcing them to seek alternative models of management . The process of diffusion of New Public Management agenda for the states became possible, among other factors, due to the new scenario in which was inserted into the Brazilian federal system in the second half of the 1990s, characterized by a greater articulation between the horizontalstates, where through the mechanisms of isomorphic institutional change was made possible by the absorption of the speech states reformer of the 1990s. However, due to the specificities of each region is given the experiences state unevenly. In the case of Piauí Administrative Reform only became possible due to the rearrangement of political forces in the state and the mechanisms of isomorphic institutional change, which allowed, in 2003, the state government to absorb the speech reformer

A relação entre o microcrédito e o capital social : o caso do CEAPE PI

This study consists of a study on the presence of relationship between social capital and solidarity groups to endorse the Center for Support to Small Businesses - CEAPE - PI, the capital was measured by confidence levels and associations, considering trust as the expectations want, and learned associations between people and how the interactions among members within a group and between groups. The central research question seeks to identify whether there are linkages between the levels of social capital and the profile of members of the solidarity group CEAPE-PI. The overall objective is to analyze the level of social capital and whether these vary with the change in the profile of the solidarity group members. The method adopted in perspective cross-examined the level of social capital found in 300 of solidarity group members, collected through a survey research related to the profile of the solidarity group members, obtained with the CEAPEPI. The data show that micro-credit groups have relatively high levels for most variables, but to relate to the profile of microcredit results demonstrate the interesting points of analysis

Gestão por Competências em Organizações Públicas: O Processo de Transformação Organizacional e seus Impactos Junto aos Servidores na Secretaria Estadual de Administração e Recursos Humanos (SEARH/RN)

The state has changed over time in order to meet a society with increasingly stringent demands. Techniques of private means begin to be employed in an attempt to overcome the dysfunctions entrenched bureaucracy, making the machine faster. By federal law by the People Management Skills was established as a reference for the administration of Human Resources of the public sector in an attempt to develop professionally servers, based mainly on the three pillars of the model: the knowledge, skills and attitudes. This thesis aims at understanding, in the view of employees, the perceived impacts on the organizational changes occurring in the Department of Administration and Human Resources of the State of Rio Grande do Norte in order to implement a People Management Skills-based. It is a simple case study, characterized by the research during a certain period of time, collecting data in a real environment of an organization, in this case SEARH/RN. The procedures used in collecting data were the literature review, documental research and field research. We used a qualitative approach with exploratory and descriptive approach. Every reform was implemented in the institution and reported from there analyzed the impacts observed by the servers. As a result we observed a considerable advance in institutional activities, mainly relating to physical structure / organizational and human resource policies, with minor advances on labor policies, in much the result of the guiding focus of the reform on SEARH/RN. The impacts in total were more positive than negative and direct paths to improvement in public organizations. Making a general analysis of the modernization program implemented in SEARH/RN, we can conclude that there was a distinct change in all dimensions studied, mostly pointing out positive aspects, and contrary to the opinion of some authors, who claim to be very difficult to implement reforms in public organizations, since they are highly institutionalized environments. What was found was a big organization, with gaps and weaknesses, but with a much larger number of hits and recognition from institutional actors

Parâmetros urbanísticos para habitação de interesse social: uma análise crítica para as Rocas em Natal/RN

Through the comparative critical analysis of the demanded urbanistic parameters in the legislation and of the urbanistic index found in the Rocas neighbourhood, having as study object the already consolidated constructions of residential use, intended to demonstrate that the neighbourhood needes specific norms and that the limits established for recognition of Special Areas of Social Interest for the urbanistic legislation of the City of Natal would have to be reviewed and to be brought up to date, once they show occupations like the ones of the reffered neighbourhood. At a first moment, bibliographical revision and elaboration of the theoretical referencial had been made, , to analyze afterwards the urbanistic legislation for the neibourhood of Rocas, that determines relative parameters for the sizes of land lots, coefficients of exploitation, minimum taxes of occupation and retreat. Through a field research in the area, a study on the occupation description was done at first, characterization of the neibourhood through the study of the social-economic aspects, of the existing infrastructure in the place, environmental aspects, morphologic and tipolgic analysis of the neibourhood as a whole. From the grouping of the found characteristics, sub-zones had been delimited, where the real object of study was detached to be analyzed. From the Sub-zoning, a statistic sampling was carried through with the intention to examine which of the urbanistic index is found in the dwellings of that already materialized place. This sampling, of one hundred and eighteen residences, was carried through by measurement of the lots and existing constructions in these places. Through this survey, for each habitacional unit, area of the lot, constructed area, retreats and coefficient of exploitation had been calculated. The comparison between the legislation parameters and the index found in the place reveal an expressive index of urbanistic irregularity and the necessity of special regulation for the Rocas neibourhood due to its specific social-space characteristic

Proteção constitucional do consumidor no âmbito da regulação publicitária

The concern with issues related to consumer protection has emerged in North America and then spread throughout the world. In Brazil, consumer‟s rights and interests only gained greater importance after their consolidation in the Constitution of 1988 and the enactment of the 8078/90 Law (Consumer‟s Protection and Defense Code), which established the consumerist microsystem. The understanding of the legal relationship of consumption concept is necessarily connected to knowledge of the elements that compose it. Among these, we can find the consumer and the provider (subjective elements), the product or service (objective elements), and the consumer‟s condition as final receiver of the consumption object (finalistic element). In order to elucidate the configuration of consumer protection before advertising communication, this work will analyze the advertising through the prism of consumerist laws, conceptualizing it and presenting a differentiation of it in relation to practices such as marketing, offer and commercial communication as well as examining its several kinds of manifestation, focusing mainly the ones categorized as misleading or unfair advertising. All kinds of advertising communication against the consumerist microsystem are subject to judicial control exercised by the State. Besides individual protection possibilities, this state-owned control can be collectively exercised as a result of the utilization of public civil action and popular action. Some specific categories of advertising (smoking products, alcoholic beverages, pesticides, medicines and therapies) are still subject to a set of particular restraints provided by the 9294/96 Law, which enables the performance of a special control in relation to them. In addition to state control, there is also a system of advertising communication self-regulation, which develops itself through the actions of the National Council of Advertising Self-Regulation that are based mainly on the laws established by the Brazilian Code of Advertising Self-Regulation and its annexes. However, this system of advertising self-regulation still has some deficiencies that hinder its effectiveness

A moralidade e a vida pregressa do candidato como condição autônoma de elegibilidade

The objective of this work was about fixing the free will paradigm as negative evaluation of political rights which presents a new classification dde such rights, producing species: a) conditions of eligibility autonomous (free will), b) eligibility requirements heteronomous (will third party) and c) ineligibility (court decisions / administrative). This morality and life history as a condition of eligibility unattended, making a hermeneutic analysis of art. 14, § 9 of the Constitution, considering the justification of the views of the voting Minister Carlos Ayres Brito Appeal in Ordinary No 1069/2006 of the Supreme Electoral Tribunal (where Eurico Miranda). Are fixed concepts of morality and life history from the perspective of the moral act freely and consciously. Has resulted in the identification of the moral virtues of honesty and integrity, which are voluntary acts as a reference to morality and integrity respectively. Justifies the morality and life history as a condition of eligibility unattended. who depend exclusively on the willingness of the candidate. It is noteworthy that the conditions for eligibility as a factual finding does not violate the law and does not allow punitive sanctions or setting a deadline in case of refusal to register the application. Attributed to political parties to take responsibility in their statutes moral criteria for the nomination convention in pre candidates, giving an ethical dimension. Analyzes the law under the Clean Record of morality and life history of the candidate and the possible impact on the electoral context

Ação de impugnação de mandato eletivo: análise constitucional e novas perspectivas

This study is developed in setting in which the Federal Constitution of 1988 completed 22 years of validity, as well as in general elections (national and state) in country. From this perspective, there are multiple reflections, especially on the constitutional mechanisms of popular sovereignty consolidation, the integrity and legitimacy of elections and democracy itself. It has appeared timely, therefore, to examine the development of ensured instrument of these precepts. Thus, it is approached as an object of research to Action of Impugnation to the Elective Mandate- AIEM, under Art.14, § 10 and § 11 of the Constitution of 1988, considering its constitutional and electoral reasons. It is then aimed to review the second AIEM conceptions of scale, systematic interpretation, preservation of constitutional rights and its effectiveness. Specifically, it is analyzed the Action as to the forms of power that relate to this. then it is examined the democracy principal aspects related to the issue. Without being followed, it is the democratic situation in which it is operated. They are also examined the political rights, especially regarding restraint applied to ineligibility and the possibility of integrating the effects of an impugnatory origin. Following, it has been discussed the formation of an early panorama, consisting of constitutional principles applied to electoral constituencies and eminently procedural principles and, according to which subsidizes the operations of such Action. After that, addressing the Election Law, including its concept, its sources, the Electoral Court and its peculiarities and functions. It is also considered the elective office as to its definition, characteristics and ways of accessing and extinguishing it. Afterwards, the Action of Impugnation is studied from its historical evolution of laws, legal, concept and goals. Expanding on the theme, it s highlighted about their chances of traditional appropriateness (economic power abuse, corruption and fraud) and modern (abuse of economic power intertwined with political) business, including the suggestion of suitability in case of abuse of unique political power. It was also identified the injurious potential demand affecting these illicit to enable the Action. Subsequently, other relevant aspects were explored, such as the legitimacy ad causam, competence, secrecy, procedure, recklessness, bad faith, the purpose of the merits and manageable resources. In the end, it is demonstrated an evolution of AIEM, however, still insufficient to reach full intentions that rise it. It is proposed therefore to re-read the action from news perspectives, based on constitutional and electoral precepts, as well as wider interpretation of the appropriateness of their assumptions of suitability and effects, according to a systematic interpretation, all aimed at the preservation of constitutional rights and their own effectiveness

A fazenda pública em juízo: a anulação de decisão administrativa definitiva a favorável ao contribuinte

El tema elegido para este estudio la materia disertación sobre la viabilidad de la Tesorería a buscar refugio a la corte anuló la decisión administrativa firme, dictada en lugar del procedimiento administrativo, fiscal, cuando tal decisión no es favorable a la Administración Pública Fiscal, o favorable para el contribuyente . El cálculo de la cuota a pagar se debe a las actividades administrativas relacionadas jurisdicción de la Administración Pública de la finca conocida como la evaluación de impuestos. En este sentido, la puesta en marcha, analizados desde la perspectiva del derecho administrativo, puede calificarse de acto jurídico administrativo. Para la constitución de la puesta en marcha es posible realizar tres pasos: a) un acto en la preparación para el tema de los impuestos - la revisión y evaluación, b) el acto administrativo de la liquidación del impuesto en sí o la aplicación de sanciones administrativas, el procedimiento c) el impuesto administrativo. Realizó la inspección y la investigación se ha iniciado para formalizar el acto administrativo del propio lanzamiento. Después de la puesta en marcha, con el homenaje que se está abierto a los contribuyentes dentro de la composición del tributo rechazo en libertad, que ofrecerá desafío para lanzar. Este paso es iniciar el "procedimiento administrativo tributario." La etapa procesal se caracteriza por ser un procedimiento de investigación o control de la legalidad de los actos administrativos en los que el contribuyente para mostrar su descontento con el lanzamiento de lo ya realizado. La evolución de los actos que lleva a cuestiones de procedimiento de especial importancia para esta tesis es que la decisión final sobre el procedimiento administrativo de impuestos o el control de la legalidad del acto administrativo de la liberación. Idea que se debe tener es que la decisión final es poner fin a fin o destino del impuesto procedimiento administrativo. Aquí están las preguntas de la tesis doctoral, por ejemplo, usted puede cancelar la corte real hacienda de la decisión administrativa dictada por el Consejo Administrativo de Apelación Reder, cuando decisum que conduzca a la privada? ¿Cuáles son los efectos de la decisión final? Con fuerza de cosa juzgada o impedimento administrativo? Se opone a la revisión por el poder judicial? La decisión administrativa es un acto administrativo? Puede ser cancelada o revocada por el Poder Judicial? Dada la divergencia en la doctrina y la jurisprudencia trata de resolver el problema que lo llevan a la solución definitiva al respecto. El autor llega a la conclusión de la imposibilidad, por regla general, y la oportunidad, como excepción a la Tesorería para solicitar la anulación del impuesto de la decisión administrativa final ante el Poder Judicial