Avaliação dos impactos ambientais gerados por uma industria cerâmica típica da Região do Seridó/RN

The present work deals with an evaluation of the environmental impacts arised from a typical ceramics industry located in the Seridó region of Rio Grande do Norte State. That region contains the largest State s producing basin of red ceramics. The district of Parelhas stands out as the largest producing nucleus. The studied company is located in the rural zone of Parelhas, it was selected as study object because it possesses a great part of the representative characteristics of the Region s ceramics park as a whole. Impacts produced at the implantation and operation phases of the Company had been evaluated, being this last phase subdivided in stages of the productive process. Among found adverse impacts, they are distinguished: losses in air quality, undesirable noises, microclimatic alterations, impoverishment of the ground, elimination of the vegetal covering, agricultural exodus, crisis in cattle agriculture and, superficial and underground water contamination, beyond risks ocupational diseases and industrial accidents. The Leopold s interactive matrix, that summarizes results of the work, was presented in form of 15 (fifteen) tables that display impacts classified in qualitative and quantitative way. Totally, 175 (one hundred and seventy-five) significant impacts produced by this Company had been identified, being 114 (one hundred and fourteen) negative, 38 (thirty-eight) positive and 23 (twenty-three) among mixed, indefinite and inert ones. In the work, before the evaluation of impacts properly said, it was constructed a diagnostic table of the ambient situation at a previous moment to implantation of the Company, elaborated on basis of inferences and historical researches. It was proposed still, mitigative steps for adverse impacts identified, as also elaborated a program to accompaniment and observing that the fulfilment of indicated mitigative steps guarantees. The final part of the work contemplates conclusions and suggestions that aim to influence positively the presented sight in terms of environmental management

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

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