41 resultados para Associações sem fins lucrativos - Financiamento

em Universidade Federal do Rio Grande do Norte(UFRN)


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The strategy has an important role in organizations by identifying factors that need to be emphasized to organizational success and strategic map currently contemplates as a preview of organizational strategy, prepared from your planning. Third sector organizations need to take a competitive posture, establishing a sustainable position and maximizing the use of resources towards their social or humanitarian goals. This research aims to investigate the process of building strategic maps of two non-profit organizations by identifying and characterizing the steps common to these organizations. The research is characterized as qualitative descriptive and applied knowledge. Developed from bibliographical reviews and participant observation gathered in a case study, the data was collected in two third sector organizations and the results show that how to conduct the process may influence directly on your result lists. Among the steps identified, emphasis can be given to the formation of a team, the definition of strategy, the definition of strategic objectives, the gathering of those goals into perspective and the identification of the cause-effect relationship that relate. Marked as optional, but effective, conducting an event outside the premises of the company to complete the process, or any portion thereof. However, stands out as essential the active participation of senior management in the process, as a way to give credit to the initiative. These steps, its characteristics and its factors are described from comparisons between the processes adopted by the organizations surveyed

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The methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful implementation of organizational strategy. The aim of this paper is to present the development of a system of performance measurement strategy for a nonprofit organization, whose object of study is the Associação de Apoio as Comunidades do Campo - AACC, in the context of the BSC methodology of Kaplan and Norton. The methodology of this case study is an exploratory, descriptive and qualitative, and diagnose the coherence of the Strategy Map in an organization, based strategic planning from 2010 to 2012. Initially conducted a literature review covering the main aspects of strategy maps and performance evaluation involving the translation of the BSC and strategy evaluation. The main results of the proposed approach refers to evaluation of overall scores for each dimension of the BSC methodology, financial, customer, internal processes, learning and growth. These results are able to help the organization evaluate and revise their strategy and, in general, to adopt management methods more accurately. Data collection is centered on interviews with semi-structured questionnaire. The findings highlight on balancing and alignment of strategic objectives, low causality map, strategic communication insufficient and fragmented. For interviewees organizational culture is the biggest impediment to structuring a management model based on indicators and strategic process should be initiated by non-financial indicators gradually. The performance indicators of the AACC/RN portray more meritocracy operational procedures of social projects in the context of the Strategic Map determined in a shortterm over the long term. However, there is evidence of improved performance management and strategic taken as a basis of planning as both the strategic map structured. Therefore, the nonprofits need to adopt a form of management that enables planning, setting objectives and targets that provide the continuity of its activities, and generating instruments that can measure the financial performance and non-financial, in order to develop strategic actions for growth and sustainability

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In contemporaneousness watches in Brazil the emergence of a "new" relationship between State and society based on partnership, which will allow the growing playacting organizations "non-profit" and "public interest" in the management of social public policies. In that sense, as part of a logic of global restructuring of the Capital, under the aegis of the neoliberal project, starting from the years of 1990, an administration model is had in favor of the market that looks for to minimize the actions of the State, reinforcing the outsourcing of the social public politics, and consequently, debilitating rights legally conquered. In that way, with this study it was pursued as general objective to apprehend the actions developed by Non-governmental Organizations NGOs in the child's area and of the adolescent in Natal / RN, verifying in that measured, these contribute to the warranty of rights or they reproduce practices of welfare work, and as specific objectives: to identify the group of the actions developed by NGOs in the child's area and of the adolescent in Natal / RN; to analyze the practice of NGOs of the point of view of the human resources, of the administration, of the financing, of the user's participation in the decision processes, as well as the quality of the services and the continuity of the actions of these organizations; and to apprehend the relationship between the researched organizations and users in the process of implantation of the actions, in order to identify the perspective that guide the practice of NGOs is going in the direction of contributing in the warranty of rights or in the reinforcement to the welfare work. In summary the results showed two trends in the actions of the NGOs, in the direction of the provision of services, which still unfurls in two perspectives of handouts. The other trend will give priority to the defense of rights of children and adolescents, with actions of political impact strengthen the promotion of public policies state, thus contributing to guarantee rights

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This present work aimed to investigate, through the structuring element Fato Administrativo , the way rationality guides the processes of personnel management at the Associação Companhia TerrAmar , which operates in the district of Felipe Camarão in Natal/RN. This paper is characterized by a descriptive study, as it sought to establish the relationship between the materialization of the studied phenomenon - by means of a theoretical framework consisting of the following theories: Fato Administrativo (GUERREIRO RAMOS, 1983), Substantive and Instrumental Rationality (GUERREIRO RAMOS, 1981) and Proceedings of Personnel Management proposed by Joel Dutra (2004). As the main research findings, time as an intrinsic element of the Fato Administrativo - suffers much interference from external factors, especially from the sponsors of the researched organization and also from their bureaucratic control tools; not directly relating to the processes of Personnel Management, though. Among these, it was noticed that there isn‟t a dialogue between the sponsors and the theory, due to incompatibilities regarding the structure and nature of each organization. Both movement and development have stood out. These are processes that are guided by elements of substantive rationality, literally speaking, including personal, emancipatory and solidarity values. Thus, it is stated that for future research a compatible model of Personnel Management should be built and explored (compatible with the nature of nonprofit organizations). Understanding, in depth, the processes separately aiming to understand each work is also advised. Trying to fully understand the ways of overcoming the lack of skilled workers to perform activities in similar organizations needs to be considered as well

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The present study analyzes the expansion of Brazilian superior education, investigating how the public and the private sectors are inserted in this process, taking as analysis dimensions the philanthropic actions, the democratization and the mercantilism. The study had for general objective to analyze the dynamics of the expansion of superior education in Brazil, investigating how it configures the overlap between the public and the private in this process. More specifically was tried: a) to understand the process of participation of the non-state public, state and private sectors with lucrative goals in the expansion of superior education; b) to analyze the limits between the democratization and mercantilism in the process of expansion of superior education; c) to analyze the mechanisms that express the privatization in the process of expansion of superior education; d) to investigate, in a program of the government, how is materialized the overlap between the public and the private, in the expansion of superior education. In the development of the study, was adopted as theoretician and methodological way a historical and critical perspective, because is considered it allows to understand the mediations between the inquiry subject and the historical context in which it is developed, allowing, this way, the true explanation of the studied object. About the technician procedures, it was adopted documentary and bibliographical research. Also, secondary data were searched on the main governmental web sites (INEP, SISPROUNI, INEP, PNUD; IBGE) which produce statistics on superior education and sponsors of private institutions of superior education, as example ABMES and the Court of Accounts of the Union, amongst others. The study results had delineated a picture that allows to evidence that has been occurring, in the country, a process of expansion of superior education, marked for the articulated participation of the public state, private with lucrative ends and private without lucrative ends sectors, but it is distinguished in recent years the prevalence of the private sector with lucrative ends. In result, it is concluded that this process of expansion cannot be considered as dimension of the democratization because it occurs by means that move it away from the education as a right to be placed in the scope of the market, changing the right into a service that is appropriated by mercantile relations

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This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Centers for Technological Education Institution in Brazil, the CEFET s (Centro Federal de Educação Tecnológica), government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. Taking the FORPLAN/CONCEFET performance indicators matrix it is developed a set of performance indicators for the two tops perspective in the conceptual model proposed five for customer/society perspective and three for financial/budget perspective. A field survey with ten CEFET s General Directors is conducted to validate the indicators and assess the perception of the Directors on the hierarchy of the conceptual model, and a hierarchy among the indicators as well. The main results suggests that the indicators are validated, that most of the Directors support the hierarchy presented in the conceptual model but 30% of them have a traditional model with financials coming first. In terms of indicator hierarchy, there s a slight priority for the student unitary cost among the financial perspective indicators, and a relative balance among the customer/society perspective indicators

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This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Institution for Technological Education Institution in Brazil, a government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. It is used the annual management report of thirteen Institutions and applied a Pearson correlation analysis in order to verify a cause-effect situation between indicators. The main findings suggest that the model teachers qualification in terms of degree earned, quantity of teachers in full time job, and rate of students by teacher in full time job having good pearson correlation with the results expected of quality, throughput, social and demand response. However, the student unit cost use as the sole financial indicator did not get any reasonable correlation with the results, as so the quality and quantity of books in the libraries. Although it suggests a need for improvement in the model, the general model adopted appears to be satisfactory as a starting point to a BSC-like performance measuring system to this kind of Institutions

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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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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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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This present work aimed to investigate, through the structuring element Fato Administrativo , the way rationality guides the processes of personnel management at the Associação Companhia TerrAmar , which operates in the district of Felipe Camarão in Natal/RN. This paper is characterized by a descriptive study, as it sought to establish the relationship between the materialization of the studied phenomenon - by means of a theoretical framework consisting of the following theories: Fato Administrativo (GUERREIRO RAMOS, 1983), Substantive and Instrumental Rationality (GUERREIRO RAMOS, 1981) and Proceedings of Personnel Management proposed by Joel Dutra (2004). As the main research findings, time as an intrinsic element of the Fato Administrativo - suffers much interference from external factors, especially from the sponsors of the researched organization and also from their bureaucratic control tools; not directly relating to the processes of Personnel Management, though. Among these, it was noticed that there isn‟t a dialogue between the sponsors and the theory, due to incompatibilities regarding the structure and nature of each organization. Both movement and development have stood out. These are processes that are guided by elements of substantive rationality, literally speaking, including personal, emancipatory and solidarity values. Thus, it is stated that for future research a compatible model of Personnel Management should be built and explored (compatible with the nature of nonprofit organizations). Understanding, in depth, the processes separately aiming to understand each work is also advised. Trying to fully understand the ways of overcoming the lack of skilled workers to perform activities in similar organizations needs to be considered as well

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This work analizes the financing of Health Policies on the state of Rio Grande Do Norte, starting at the presumption that SUS is “Bombarded” by fiscal ajustments, as a neoliberal strategy to face capital crises.The trafectory of the financing of SUS demands the comprehension of two principles which are, in essence, contradictory: the “principle of universatility”, which is caracterized by the uncompromising defence of the fundaments of the Sanitary Reform, and the “principle of containment of social costs”, articulating the macroeconomic policy that has being developed in Brazil since the 1990s and which substantiantes itself on the 2000s.This last defends the reduction of the social costs, the maintanance of primary surplus and the privatization of public social services. Considering these determinations, the objective of this research constitues in bringing a critical reflection sorrounding the financing of the Health Policies on the state of Rio Grande do Norte, on the period from 2004 to 2012.Starting from a bibliografic and documentary research, it sought out to analyze the budget planning forseen on the Budget Guideline Law (LDO) and on the Multiannual Plans (PPA), investigating the reports of the Court of Auditors of the State of RN and gathering information about expenses with health, available on the System of Information About Public Budgeting in Health (SIOPS).The Analises of the data obtained, in light of the theoretic referece chosen, reveals trends in the public budget setting for health on the State of Rio Grande do Norte, which are: a tiny share of investment expenditure on health, when compared to other expenses, the amount used in daily fees and advertising; the high expense in personnel expenses, especially for hiring medical cooperatives;the strong dependence of the state on revenue transferences from the Union; the aplication of resources in actions of other nature considered as health, in exemple of the expenditures undertaken by the budgeting unit Supplying Center S/A (CEASA) on the function of health and subfunction of prophylactic and therapeutic and on the Popular Pharmacy program. Since 2006, expenses refering to Regime Security Servers (RPPA) on the area of health also have being considered as public actions and services in health for constitutional limit ends, beyond the inconsistencies on the PPAs with the actions performed efectively.

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As an example of what happened in Brazil in the 90s, it s noticed in Natal a new system of cooperative housing production which is done by advancing the users resources selffinancing. This system comes as an alternative for the real state market performance since the end of the National Housing Bank (BNH), in 1986. Self-financed housing cooperatives play an important social role by contributing to own housing acquisition by low-income population, without, however, becoming a mechanism of social interest housing production. It is important to consider that Brazil registers a housing deficit of 6.6 million housing units (IBGE 2000/Census), which, compared to 1991, shows an increment of 21.7% to a growth rate of 2.2% a year. This deficit figure has been deepening, mainly with the end of the National Housing Bank (BNH). The self-financed cooperative housing production broadens around the Metropolitan Region of Natal (RMN) and remains as an alternative to the lack of financing in the housing / real state market. In general, the aim of this work is to analyze the role of self-financing housing cooperatives on the housing production in the RMN, in order to identify their role in the real state market, in the own housing promotion and in the housing policy. The Universe of this study is performance of four housing cooperatives - CHAF-RN, COOPHAB-RN, MULTHCOOP e CNH - that work through self-financing. It is considered here an amount of 38 undertakings launched between 1993 and 2002, including 8143 housing units. The methodology adopted consists of bibliographic, documental and field research. As a result, actions like brokerage, marketing, speculation, and the criteria to define places for undertakings and final products, show how close they are to the housing market production. As a matter of fact, this short distance explains why the self-financed cooperative production for social interest housing is still limited. This reinforces the theory that it is necessary to define and implement a subsidized housing policy to serve the low-income Brazilian population

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The urban growth without the prior infrastructure has caused many environmental impacts such as the damage to quality of the water resources in the cities. Along with natural scarcity in some regions, this is one of the factors that limit the availability of drinking water. As a result, the conservation of drinking water is becoming one of the major concerns in sustainable architectural projects. Within this context, this dissertation proposes to develop the design of an educational building focusing on water consumption rationalization. The proposed project is located in UFRN Campus at Currais Novos, an area of warm and dry climate and low rainfall. The proposal seeks to integrate ways to reduce water consumption o to architecture, in order to exploit the advantages and savings. After quantifying the benefits achieved, it was concluded that it is possible to reduce significantly the drinking water consumption in educational buildings in universities using three principles: reduction the water consumption at the point of use, replacement of the water source and internal recycling. Calculations and simulations indicated that the proposed building may have water consumption up to 56% lower than if it would be provided by conventional facilities. Rationalization of water consumption brings direct and indirect benefits, with influences on the environmental, social and economic fields