108 resultados para PROGRAMA CONTADURÍA PÚBLICA


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This is study about the Project Vazantes, as a case of stay policy on access to land upstream of the weir humid New World, in Caicó-RN. It includes social and economic aspects of vazanteiros, that in their experiences with the land, recreate structures, forms and functions. Theoretically, the work is based on the ideas miltonianas (1986, 1988, 1996, 1997) on the production and reproduction of space, as seen this system of actions that is articulated to the public policies and the achievements solidarity, to the extent that production, in vazantes there is virtually no technology investment, technical assistance and rural credit. Regarding the search procedures, we conducted interviews and questionnaires with vazanteiros applied but did photographic records and research into documentary sources Agricultural Research Company's Rio Grande do Norte S / A (EMPARN), the Union of Rural Workers of Caicó (STRC ), In newspapers and magazines, as well as other sources of information related to the object of study.Such procedures, coupled with theoretical and methodological benchmarks, helped in the understanding of the relationship that takes place in the New World Farm, in order that space produced by actors (EMPARN and vazanteiros) comprises a structure of power that involves multiple interests in extent that land and labor are appropriate mechanisms as dialetizantes

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Este estudio analiza los efectos de la política de financiamiento de la educación básica, por intermedio de los Fundos contables, Fundef y Fundeb, y su proposición en valorar el magisterio, considerando las dimensiones de carrera y de la remuneración de los profesores de la red pública estadal de enseñanza del estado de Rio Grande do Norte, en el período entre 1996 y 2010. Para entender las condicionantes de la evaluación de las políticas públicas, se buscó también las contribuciones de Marx (1996) segundo quién “el concreto es concreto” y que la dialéctica del concreto se puede auxiliar en el intento de captar el fenómeno estudiado. Se utilizó aún, el referencial teórico bibliográfico relacionado al financiamiento de la educación y a la valoración del magisterio, a partir de la literatura referente a las dimensiones del objeto (fundef y Fundeb) y (carrera y remuneración). En la investigación documental, además de las legislaciones, directrices nacionales y locales pertinentes, se utilizaron datos referentes a los recursos disponibles en la Finbra. Tesoro Nacional, SIOPE/RN, INEP/MEC, datos de resumen del folio y folio de pagamiento de Secretaria de Estado, de la Educación e de la Cultura (SEEC), y 289 sueldos de 21 profesores. Se realizó entrevista semi estructurada con nueve profesores, referente a la carrera, además de un cuestionario aplicado a 12 profesores relacionado a remuneración. Se considera que en los resultados referentes a los indicadores educacionales, en el período Fundef ocurrió una reducción en las inscripciones de la red pública de enseñanza, como también en las funciones docentes, de la enseñanza base (fundamental), que corresponde a 37%. A partir de la vigencia del Fundeb (2007 – 2010), estos indicadores fueron puestos en ecuación. En todo el período entre 1996 a 2010, ocurre un aumento en las inscripciones de 119,03% y en las funciones docentes de 77,44%. Sobre los datos de financiamiento, se constató que, del mínimo exigido (60%) en la aplicación de recursos de los Fundos en la remuneración del magisterio se aplica en el período de los dos Fundos, pero el mínimo exigido, o sea, 83,29% a 98,89% de los recursos. Los efectos de los Fundos en la carrera de los nueve profesores, considerando la promoción y la progresión, no han sido satisfactorios. En la promoción de los nueve de estos docentes, apenas uno evolucionó el Nivel (titulación), pero retrocedió en la progresión. En la progresión de los nueve profesores, ocho se hallan con la progresión retrasada, entre dos y cinco clases, acumulando un perjuicio que varía de 10% a 45% en su ganancia. La diferencia de una clase a otra corresponde a 5% en la renta anual. Se observa que las ventajas pecuniarias contribuyen con la remuneración con porcentaje más alto que la renta, disminuyendo esta diferencia en el período de Fundeb. Sobre la remuneración, un profesor con 24 años de carrera, con formación (magisterio), no consigue, después de años de profesión, ganar ni siquiera dos salarios mínimos. El profesor con 30 años de carrera, con maestría, tiene una renta, en 2010, correspondiente a menos de tres salarios mínimos, o sea, 2,82 y una remuneración que equivale a poco más de tres salarios mínimos, o sea, 3,66. Si comparamos la profesión de magisterio con otras que igual exigen formación superior, la primera es, en general, de bajo nivel, causando un resultado negativo sobre la búsqueda de la profesión del magisterio. Por los efectos en la remuneración, se concluye que hubo una mejoría, pero aún insuficiente, sobre todo al comparar con el Salario Mínimo Anual. Se evalúa, una vez que los fundos – Fundef y Fundeb – no fueron capaces de promover la valoración del magisterio en las dimensiones de la carrera y de la remuneración. Se constatan algunos resultados negativos en la política de Fundo ya que tendría que ver, principalmente, con la incapacidad de la referida política a valoración de magisterio, siendo una de las causas, o financiamiento con restricción de presupuesto.

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This research analyzes the discursive construction of Educommunication, from a training course of educommunicators, with teachers and students of school Profº Francisco Ivo Cavalcanti, state public school, geographically located in the city of Natal / RN, studying the constitution of the meanings that educommunication practice in School Radio acquires for trainers and course participants (teachers and students). The socio-historical context in which this research is based corresponds to the new social reality, mediated by information and communication Technologies. These technologies drive the educational institution to train students in the use of different languages that permeate society. But to do so, you must have also enabled teachers to work Communication technology to meet the aspirations of young people and adults who are part of the educational community. The objectives are to identify the conditions of discursive production around the educommunication practice in Radio School, examine the discursive construction of instructors and course participants in Educommunication and its dialogical brands, and see how the course participants relate to their educommunicative practice in the educational contexts, attributing meaning to the place of teachers and students. Therefore, this research uses ethnography applied to the school context as a methodological option, Pecheuxtian Discourse Analysis, the principles of Educommunication, the reflections of Paulo Freire and the concepts of Dialogism in Bakhtin as theoretical contributions. We adopted three areas of knowledge: Language, Communication and Education, in order to produce an analysis committed to the aspects that involve the use of radio in the school environment to promote an educommunicative practice. With this research we have built a web of meanings about the school that we are forming or we want to form in the XXI century, because we used the discourses of teachers and students immersed in new knowledge and practices in order to propel them to be subjects of communication in educational environment for a qualitative transformation of being and doing in school.

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The National Reading Incentive Program (PROLER) is a national initiative to promote and encourage reading throughout the country, linked to the National Library Foundation (FBN) of the Ministry of Culture (MinC). This research aims to assess the PROLER’s implementation process in the state of Rio Grande do Norte, from the actions of their local committee. The framework is based on contextualize the policies that seek to encourage the book and reading, as well as the processes of implementation and evaluation of public policies. The research is understood as a qualitative descriptive-exploratory study, comprising a single case study. Makes use of semi-structured interview as a tool for data collection, which was attended by 8 members of Potiguar Committee as respondents. The techniques of bibliographical and documentary analysis were used for the analysis and discussion of data obtained from surveys and documents on PROLER; as to the content of the interviews, the technique used was the analysis of conversations. As for the results, the existence of four barriers to program implementation in the state that are worth mentioning is observed: a) the political-administrative discontinuity; b) the limited resources and few partnerships; c) the management of school libraries and absence from the post of librarian in the state and; d) the absence of a process or assessment tool able to evaluate the results or the impacts of actions taken by the Potiguar Committee. It was noticed that these limiting four come PROLER making the implementation of the Rio Grande do Norte a process that, although complying with the national regulations of teacher training and follow school libraries and their needs, not flawed to develop assessments that can measure program impacts, making the feedback process of ineffective policy. Another observation of this study is seen in the fact that the Committee did not get enough to supply their shares resources, as well as not being able to articulate new partnerships, thus contributing negatively to the scope of the program form and, consequently, for the effectiveness of their actions. Has even mentioning the fact that the Committee do nothing regarding the mismanagement of the libraries that are in their care, ie, do not use the power of coercion as guaranteed by the National Policy on Reading and federal laws that treat the school library, and is therefore ineffective in relation to compliance with the program guidelines

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Nowadays the search for growth makes organizations seeking competitive advantages, project management shares this goal, through techniques that assist in the search for an improved management of the various fields of knowledge through a design methodology. The world is driven by projects and the search for ways to better manage activities such as time, cost and term towards the success of a particular project is something constant. A major contribution that IT can make to the health sector is the support for the management area. IT can integrate processes, optimize the interconnection between the various sectors, make hospitals have access to inside information of good quality, as well as support in the healthcare area, sharing pictures, uniting the various aspects of nursing and nursing service. The major challenge faced by the SESAP Information Technology sector at present is in project management in IT , which does not exist makes investments in the area are increasingly difficult due to this deficiency in management develop their own systems without cost additional to the State. This study seeks to build and strengthen the Project Management within the Department of Health through the implementation of a project office that will manage the final result of this work methodology based on PMBOK, and still show the functionality applied to development the state Hospital Management System that will later be installed on all Regional Health Units and proposing measures for the sustainability and development of the sector amid the difficulties of the current public service. Such action will result in a savings of more than R$ 107,000.00 (one hundred seven thousand) regarding spending private software currently used by the assignment of invested by the State of Rio Grande do Norte user licenses, representing more than 5 % of the total budget of the State Department of Public Health of the State

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The Acquisition Food Program (Programa de Aquisição de Alimentos – PAA) is one of the governmental public politics proposed, in the year of 2003, that has the focus in the family-run farm in Brazil. This Program has as objectives: commercialize the familyrun farm products, bought by the government agencies; to encourage production, and promoting actions that improve quality food of people facing starving risk. This Program has been working, to some extent, as complement to the Program of family-run farm Enhancement (PRONAF). The present study has as its focus to analyse the social territorials changes observed in the state of Rio Grande do Norte, as a result of the PAA implementation. In this sense, it was promoted a discussion between territory and rules. I this work, public politics are understood as rules. This procedure was important in order to understand how the rules have influenced territorial changes, creating new social and territorial relations. In the research process was used scientific and institutional texts on the subject. It was applied a quiz with 97 PAA’s supplying farmers, and interviews were done with the Program managers in Federal (MDA), State (CONAB and EMATER) and municipal (local office of EMATER and Departments of Agriculture) levels. Social public politics were also analyzed with the aim of understand the context where PAA is situated in relation with the public politics directed to familyrun farm as a whole since 1980, within new Brazilian democratization process. With the information collected in the field, plus the secondary data, maps, charts, tables and cartograms were made. With all of this, a socio-economical profile of the family-run farm in the Rio Grande do Norte was traced, as well as the included in this research. Before this picture, we concluded that PAA indeed represents a forward in public politics directed to family-run farm. However, in spite of the importance of the Program for the family-run farmers to come of age, but in order to the rural and family-run farm reality in the Rio Grande do Norte come to present meaningful changes much still remain to be done.

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The normative construction of the public security system in the Constituent Assembly of 1987-1988 preserved paradoxical normative space, the military police linked to the Army with a restrictive legal statute of the police offices citizenship through a hierarchical and disciplinary model that is anachronistic. This research originates from the following problem: How is it possible to tailor the constitutional system of public safety, specifically the Military Police, according to the democratic paradigms constructed by the Constituent from 1988 and carry the right to public safety under these molds? The militarists limitations of the Constitution allowed the growing militarization of police departments, organizational culture and authoritarian institutional practices. Underlying this, the problems related to difficulties in realization of Right to Public Safety, the strikes of the military police, the incomplete policy cycle started demanding from the constitutional-legal system appropriate responses. Utilizing the dialogical method and an interdisciplinary approach to the subject, and theoretically grounded in overcoming of the constitutional normativist juspositivism.It was found that the constructed infraconstitutional legislation was insufficient to supply the systemic shortcomings of constitutional law, when looking to create a single system of public security without giving due scope to the federal principle and expand the autonomy the Federated States, and even grant democratic legal status to the military police. Formal legal limits imposed by the Constitution constructed a legal anachronism, the military police. Thus, a democratic reading of military police institutions becomes inconceivable its existence in the constitutional regulatory environment. Thus, reform the Constitution in order to demilitarize the police and conduct a normative redesign of the public security system is fundamental to Brazilian constitutional democracy

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The dissertation assesses aspects of the management of IT in Education Program (ProInfo), in the municipality of Parnamirim-RN. Checks as their management functions, with the following objectives: a) Examine whether the objectives of the activities related to teachers' program are being implemented according to the official documents, b) examine if there is a monitoring program activities as the activities of teachers c) Identify whether teachers develop activities and environments using the technological resources of the internet. The research brings a central issue: How ProInfo is subsidizing the activities of the teachers involved in the program to achieve their goals effectively? As a central hypothesis of this work, to be a general north to the research, we have: the ProInfo establishes a fragile and discontinuous link between the management of the activities of teachers and the goals that he sets. The hypothesis was validated by the analysis of data from field research, when we encounter a series of limiting aspects of program effectiveness at the municipal level. This research was undertaken with managers of state and municipal schools and teachers, using a sample of four schools Parnamirim-RN, in order to include some aspects of program management at the municipal level and effectiveness goals proposed, focusing on teachers who participated in the training. The methodological process consisted of literature review, interviews and documentary analysis carried to the organs responsible for ProInfo statewide (UNDIME/RN ) and municipal level, next to the Municipal Education Parnamirim-RN. Based on data collected from empirical field research, it was found that the ProInfo lacks periodic reviews by the governing bodies of the program, about the actions developed through appropriate instruments, which enable a more realistic view of the results of the program ex post (during or after deployment)

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The social and economic changes of the last decades have enhanced the dehumanization of labor relations and the deterioration of the work environment, by the adoption of management models that foster competitiveness and maximum productivity, making it susceptible to the practice of workplace bullying. Also called mobbing, bullying can occur through actions, omissions, gestures, words, writings, always with the intention of attacking the self-esteem of the victim and destroy it psychologically. In the public sector, where relations based on hierarchy prevail, and where the functional stability makes it difficult to punish the aggressor, bullying reaches more serious connotations, with severe consequences to the victim. The Federal Constitution of 1988, by inserting the Human Dignity as a fundamental principle of the Republic, the ruler of the entire legal system, sought the enforcement of fundamental rights, through the protection of honor and image of the individual, and ensuring reparation for moral and material damage resulting from its violation. Therefore, easy to conclude that the practice of moral violence violates fundamental rights of individuals, notably the employee's personality rights. This paper therefore seeked to analyze the phenomenon of bullying in the workplace, with emphasis on the harassment practiced in the public sector as well as the possibility of state liability for harassment committed by its agents. From a theoretical and descriptive methodology, this work intended to study the constitutional, infra and international rules that protect workers against this practice, emphasizing on the fundamental rights violated. With this research, it was found that doctrine and jurisprudence converge to the possibility of state objective liability for damage caused by its agents harassers, not forgetting the possibility of regressive action against the responsible agent, as well as its criminal and administrative accountability.

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The configuration assumed by the institutional governance arrangement established in the cities of Fortaleza and Natal, and its influence on the implementation of the National Public Policy of Professional Learning that promotes the formation and integration into the labor market of teens and young people aged 14 to 24 years old and people with disabilities is the aim of this thesis. The interactive governance approach, proposed by Kooiman (2003.2008) was the mainstay of the epistemological construction of the investigative process, also supported by contributions from Draibe (2001) concerning the stages of implementation of public policies. In methodological terms, the approach used was qualitative, being performed descriptive bibliographical and documentary research, applying semi-structured interviews with 44 subjects. Data were based on Bardin (2011), having been pre-established two categories of analysis: governance and implementation. The results pointed, among other things, to greater diversity and dynamics of the arrangement in Fortaleza, highlighting the much larger number of accessions of Nonprofit Entities (ESFLs) to politics, more frequent interactions between stakeholders from different organizational levels of governance, better alignment between guiding governance images and spaces designed to encourage interactions among actors and also greater local government involvement. In both cities studied, on the other hand, the study indicated that the failure of institutional capacities adversely affect the interactions stimulation and the exercise of meta-governance. The thesis concluded that the shape and intensity of the interactions between the actors involved in the implementation of the National Public Policy of Professional Learning and the way images are shared results in greater understanding and dissemination of the policy and create a favorable environment for cooperation and dialogue needed to collective work and favors the modeling of a governance structure able to handle the demands and characteristics of organizations and their participants in order to accommodate the divergent interests, make room for the creation of innovations and convergence of actions to achieve the objectives of the policy. Thus, the results of the Professional Learning Policy in the cities of Natal and Fortaleza, in terms of levels of entering the labor market, can be understood from the differences found in the governance structure of the institutional arrangement used for its implementation.

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This work aims at reconstructing the formulation process of PRONERA (National Program of Education in Agrarian Reform). A public policy that had its first ideas conceived within social movements and afterwards, made possible by diligences of then government. Therefore, the Program was rendered in a partnership among State, social movement, public institutions, and non-governmental organizations. As a goal, we intend to grasp both what motivated the choice for this proposal as a strategy to face educational problems in rural areas and how the actors, entities involved in this enterprise and the social-political context have influenced its formulation and entry in the governmental agenda as Public Policy. Thus, we reconstruct the history and education policy of and in rural areas. Besides, we seek to understand the context of PRONERA's conception, the factors that have influenced its creation and the actors' performances in the process. It is assumed that under the 1988 Constitution, civil society was provided with legal conditions for the active participation in political process and, consequently, in the public policy-making. We conclude, then, that PRONERA was the result of the crossing of three different flows (problems, solutions and policies) advocated by the Kingdon model. As a result, this analytical repertoire was useful to explain PRONERA’s entry in the government agenda, helping to understand how the chances of this social demand increased with an action from the politic community. It allowed its way in the government agenda as well as its becoming a public policy.

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A política habitacional teve importante avanço na década de 2000, principalmente com a criação do Ministério das Cidades. A estruturação do Plano Nacional de Habitação ocasionou inclusão do tema na agenda governamental, permitindo a produção de habitação de interesse social voltada à população em situação vulnerável, através do Programa Minha Casa Minha Vida (PMCMV). Assim, a presente dissertação tem como objetivo compreender atributos de gestão social para a organização comunitária em empreendimentos da faixa 1 do Programa. Para tanto, realizou-se pesquisa quantitativa, por meio da aplicação de formulários, e qualitativa, por meio de grupo focal, ambos com beneficiários do Programa. No tocante aos resultados, observou-se debilidade do papel do Estado, caracterizado principalmente pelos frágeis Projetos Técnicos de Trabalho Social. Os elementos de gestão social igualmente foram frágeis, distanciando os empreendimentos de condições ideias de habitabilidade e convívio coletivo. A ausência de compreensão da relevância de bem-estar coletivo e a precariedade da esfera pública, conduzem ao afastamento da finalidade emancipatória da gestão social. Destacou-se, ainda, o papel de associações de moradores e de iniciativas de trabalho coletivo no atendimento de demandas sociais da comunidade.

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This thesis aims to analyze how the performance of the coalitions affected the formulation process of the Programa Universidade para Todos ─ Prouni. This is a program in which students from public high school, or who have been integral stock in private colleges and universities receive scholarships in private institutions, which receive tax incentives in federal taxes. As analytical framework, was used the advocacy coalition framework (ACF) framework developed by Sabatier and Jenkins-Smith (1993) that conceives the process of formulation of policies as a result of competition between groups of actors called coalitions, which are involved or interested in an issue of public policy. The actors coalesce into coalitions from beliefs, values, technical postures and positions on operational matters of public policy and act coordinately to defend their interests, interfering in the formulation of policies. With regard to methodological aspects, it is a qualitative study that used a narrative structure to present the development of Brazilian higher education and Prouni, analyzing official documents, shorthand notes of public congressional hearings and interviews with servers who worked in Ministry of Education (Brazil) time of program formulation, legislative counsel of the brazilian congress, plus the former deputy rapporteur of the Bill 3.582 / 2004, which led to Prouni. Two coalitions were identified: statist, which stood contrary to the program, and privatized, which defended its formulation. The clashes, which occurred mainly in Congress, highlight the strategies to operationalize beliefs. The two coalitions heavily used technical information and mobilization, through militancy (mobilizate troops). However, privatizing coalition acted more strongly in this case and was able to turn their beliefs into more effective action strategies. The final configuration of the Prouni was beneficial for private institutions, and showed a change in public policies related to higher education, since government support through tax breaks, before granted only to non-profit IES, became extensive also the IES with lucrative purpose.

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The study aims to analyze the crime of the advertising process in the post-World War II period in Brazil, considering the Tribuna do Norte newspaper as one of the main vectors of this production in the public sphere of Rio Grande do Norte. The theoretical discussion is based on sociologists Jürgen Habermas and John Thompson, among others, that bring ideas about the relationship between the press and the public space. Our research in the journal is during the period from 1950, the year of the creation of this press, to 1970, in the context of AI-5 law. This period is considered the consolidation of this periodic in the populist context of Aluízio Alves, as well as the articulation with political changes after and before military coup in 1964. The publicity of crime is showed as a historical building, involving journalistic procedures, subjects and spaces. The publicity is related to commercial and political questions when some facts turned into a public event. In this sense, this research focuses on the publicity in its political dimensions. Related to the methodology, it is an empirical and qualitative study, based on literature, with a descriptive and interpretative approach, according to historian Tânia de Luca. The corpus of analyze is composed by notes, titles, news, reports, advertisements, image texts, among another textual genres. The chapters present a study about the building and changes of the populist journalism; the publicity of crime in democratic times; besides the military coup in 1964 and the changes of publicity of crime. The results of analyzes show that Tribuna do Norte, although has adopted more liberal pattern from North American presses, during the analyzed period has yet conservative and authoritative patterns from old potiguar presses. In this period, the political practice, in spite of diverse commercial interests, was an important element in the trajectory of this ambiguous journalism that has influencing, in a significant way, the production of news of crime.

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This study aims to analyze citizen participation in state policy decisions, as an essential element of legitimacy in the branches of government, especially in the sphere of the Executive, in the context of deliberative democracy. But, this study still has the desideratum to understand the citizen's role in public life, especially in the sphere of the Executive Branch, in order to effect the Fundamental Right to Public Administration proba, efficient and honest. Thus, to achieve this mister, the proposal is to expose the pesamento the classic contractualist, Thomas Hobbes, John Locke and Rousseau about the legitimacy of governments, through the statutes, and the question of the general will and majority rule as well how to present the comments of Thomas Jefferson on popular sovereignty and dialogical citizen participation in matters of local interest. After, it will be studied the theories of Fundamental Rights in order to demonstrate the need for the Civil Service should be veiled in a more specific custody rights, given the deep crisis in the Public Administrative practice due, especially, corruption. On the other side, the fundamentality of management also covers the aspect of the development of cities, which decisively affects the development of man, which, to join a deliberative governance program needs to be politicized, adopting full participation, dialogue, as duty citizen. Furthermore, taking as most heart, will be presented the doctrine of Jürgen Habermas, whose Discourse Theory element is to be followed for the implementation of a This study aims to analyze citizen participation in state policy decisions, as an essential element of legitimacy in the branches of the government, especially in the sphere of the Executive, in the context of deliberative democracy. But, this study also has the desideratum to understand the citizen's role in public life, especially in the sphere of the Executive Branch, in order to actualize the Fundamental Right to a just, efficient and honest Public Administration. Thus, to achieve this necessity, the proposal is to expose the thought of the classic contractualist thinkers, Thomas Hobbes, John Locke and Rousseau about the legitimacy of governments, through the statutes, and the question of the general will and majority rule as well as how to present the comments of Thomas Jefferson on popular sovereignty and dialogical citizen participation in matters of local interest. Later on, the theories of Fundamental Rights will be studied in order to demonstrate that the need for the Civil Service should be veiled in a more specific right custody, given the deep crisis in the Public Administrative practice due to, especially, the corruption. On the other hand, the fundamentality of management also covers the aspect of the development of cities, which decisively affects the development of man, who, to join a deliberative governance program, needs to be politicized, adopting full participation and dialogue as a citizen responsibility. Furthermore, taking as the major heart, it will be presented the doctrine of Jürgen Habermas whose Discourse Theory element is to be followed for the implementation of a broad deliberative and emancipatory democracy, with effective citizen participation. It will also be considered the Condorcet Constitution Project as a comparative link in the linking of the public deliberative will, and the Central Power, in the face of the Theory of “Sluice” Habermas. The proposal, based on communicative action, must allow a continuous flux and influx process of social interests towards the exercise of administrative power. The dialogical deal, brought to the center of the decisions, will allow discussions in the public scope, and may contribute to the legitimacy of government actions, inasmuch as it creates the feeling of politicization demanded by the man in a democratic state.