A institucionalização do programa nacional de Educação Fiscal nos estados brasileiros e Distrito Federal

The research seeks to comprehend the development of the promoting and structuring Fiscal Education actions in the states and in the federal district, attending to the guideline and the administrative requirements established by the Escola de Administração Fazendária (ESAF) to implement the Programa Nacional de Educação Fiscal (PNEF). The study has an exploratory content with a qualitative approach. The informations were collect with a questionnaire applied through the Google-docs by the managers of the program in any federated unit. Were founded several results, as the fragility of the program in the budgeting and financial area, the low frequency of the Grupo de Educação Estadual (GEFE) in regular meetings, the absence to monitor undertaken actions and the absence of interlocution between the GEFE and the forums of national discussions, especially the Conselho Nacional de Política Fazendária (CONFAZ). Despite the fragilities, the work shows the occurrence of some actions to disseminate Fiscal Education in schools and universities, the establishment of partnerships and the participation of the GEFE‟s in the national meetings. With the study, it was possible to conclude that in spite of the weaknesses found in its structure, the PNEF s institutionalized in the states and in the federal district, observing the differences between the federal units in relation to the ripening of the program. Despite the difficulties evidenced, it appears that they are capable of resolution, as far as it recognizes the importance of the Program for the promotion of a culture of active citizenship in the society and it will gives better conditions of implementation

Questões objetivas sobre funções das provas de matemática do vestibular da UFRN dos anos de (2001 a 2008): um diagnóstico sobre os erros que os candidatos cometem

La dificultad que los alumnos encuentran en el aprendizaje de matemática viene siendo objeto de investigación por estudiosos en educación matemática, tanto en Brasil como en el exterior. El objetivo de este estudio consiste em investigar las dificuldades en el aprendizado sobre funciones matemáticas y la influencia de las concepciones alternativas a partir de los errores que los candidatos acerca de las cuestiones sobre funciones en la prueba objetiva de matemática del acceso a la universidad de los años de 2001 a 2008. Teniendo como cuestiones de estudio para alcanzar el objetivo propuesto: identificar la relevancia del tema funciones que son contemplados en las pruebas de acceso a la Universidad; asi como cuáles han sido los tipos de funciones más privilegiados y menos privilegiados; analizar si la contextualización de la pregunta y la presencia de elementos no textuales han influenciado en el aumento de tal dificultad; analizar si la representación semiótica agrega mayor exigencia a la pregunta; analizar respecto a la exigencia matemática de la pregunta; analizar lo que se refiere al desempeño de los candidatos para verificar cuál pregunta tuvo mejor desempeño y cuál el peor e identificar los errores más frecuentemente cometidos por los candidatos en esas pruebas. Las reflexiones de los estudiosos como: Radatz (1980), Cury (1994), Socas (1997), Borasi (1997), Franchi e Rincón (2004), Pochulu (2004) presentan las dificultades en el aprendizaje matemático, que aparecen a partir de los errores cometidos por los alumnos, quando estos errores reciben la influencia de las concepciones alternativas. El estudio que se presenta en esta disertación configura un análisis de los errores que los candidatos han cometido en las preguntas objetivas sobre el tema funciones de las pruebas de acceso a la Universidad de los años de 2001 a 2008, a partir de los relatorios de la Comissão Permanente do Vestibular COMPERVE/UFRN. Con la intención de alcanzar los objetivos propuestos para este estudio, fueran sido construidas categorías de análisis. Los resultados encontrados han sido: El tema funciones es el más frecuente entre los demás con (28,1%); el tipo de función priorizada durante esos años ha sido la función logarítmica con (24%); la contextualización de las preguntas exige una mayor comprensión por parte del candidato de lo que las situaciones directas; la caracterización semiótica posee elementos que estructuran esas preguntas que el educando debe saber asociar al texto; la exigencia matemática posibilitó analizar que el procedimiento medio ha sido el más requisitado; el desempeño de los candidatos ha sido en la mayoría bajo (50%); y los principales errores que ellos han cometido han sido de realizar traducciones incorrectas de las expresiones que aparecen en las situaciones-problema; utilizar todos los datos que aparezcan en el problema sin tomar en cuenta si el cálculo realizado responde a la pregunta solicitada; no interpretar coherentemente las informaciones del gráfico; decodificar incorrectamente los valores representados por literales en una recta numérica. Los resultados señalizan la necesidad de una revisión didáctico-metodológicas de la enseñanza de funciones a raíz de las cuales las dificultades en el aprendizaje se han presentado

Desigualdade regional da mortalidade neonatal no Brasil

In Brazil, despite the decline in infant mortality in recent decades it still has high rates going against recommended by WHO. Being the largest percentage of infant mortality rate composed of neonatal deaths. Objective: A study was conducted to analyze the spatial distribution of neonatal mortality and its correlation with the biological, socioeconomic and maternal and child health care in the Brazilian states in the period from 2006 to 2010. Method: The study made thematic maps and correlation (LISA) for verification of spatial dependence and multiple linear regression models. Results: Was found that there is no spatial autocorrelation for neonatal mortality in the Brazilian states (R = 0.002, p = 0.48). Most of variables were correlated (r> 0.3, p <0.05) with neonatal mortality, forming clusters in the North and Northeast, with the highest rates of teenage mothers, low household income per capita, lower prenatal appointments and beds of Neonatal Intensive Care Unit. The number of Neonatal UCI beds remained independent effect after regression analysis. Conclusion: The study concludes that regional inequalities in living conditions and especially the access to maternal and child health services contribute to the unequal distribution of neonatal mortality in Brazil

A Corrupção burocrática inibe o empreendedorismo? uma análise empírica dos estados brasileiros

This work aims to investigate the relationship between the entrepreneurship and the incidence of bureaucratic corruption in the states of Brazil and Federal District. The main hypothesis of this study is that the opening of a business in Brazilian states is negatively affected by the incidence of corruption. The theoretical reference is divided into Entrepreneurship and bureaucratic corruption, with an emphasis on materialistic perspective (objectivist) of entrepreneurship and the effects of bureaucratic corruption on entrepreneurial activity. By the regression method with panel data, we estimated the models with pooled data and fixed and random effects. To measure corruption, I used the General Index of Corruption for the Brazilian states (BOLL, 2010), and to represent entrepreneurship, firm entry per capita by state. Tests (Chow, Hausman and Breusch-Pagan) indicate that the random effects model is more appropriate, and the preliminary results indicate a positive impact of bureaucratic corruption on entrepreneurial activity, contradicting the hypothesis expected and found in previous articles to Brazil, and corroborating the proposition of Dreher and Gassebner (2011) that, in countries with high regulation, bureaucratic corruption can be grease in the wheels of entrepreneurship

Televisão universitária do RN (TVU): contribuição para a democratização da informação e a difusão do conhecimento científico produzido pela universidade

In this thesis we propose to investigate the contribution that the Universitary Television from Rio Grande do Norte state, Brazil (TVU RN), offers to democratization of information and diffusion of the scientific knowledge produced by the Federal University of Rio Grande do Norte (UFRN) from the perception of their own students. We adopt the basic assumption in wich the TVU RN needs to be connected with the scope of the current UFRN policy, since plays an important role regarding democratization and social inclusion policies in UFRN. We support the thesis that TVU UFRN offers important information for those who are part of academic culture (COULON, 1995a; 1995b, CHARLOT, 2000; BOURDIEU, 2007, 2005, 1997, 1996, 1975), as well as for society in wich it is inserted, since it contributes to the dissemination of scientific knowledge and relevant information about the university. We consider TVU RN a Public Sphere (HABERMAS, 2002; 2003a, 2003b; 2003c; 1999; 1989) conducive to discussion of issues involving higher education. Researches on Universitary Television are recent and some studies on it advanced in the way to define it and present it as a means of dissemination of scientific knowledge (ROCHA, 2006; COUTINHO, 2006; CALLIGARO, 2007; AIRES, 1999; PORCELLO, 2002; PRIOLLI, 2003, 2008, 2009; MAGALHÃES, 2002, 2008; RAMALHO, 2008; 2010; CARVALHO, 2006). For our investigation we chose the combination of quantitative and qualitative methods, both equally valid and accepted by many authors (FLICK, 2009; BAUER; GASKELL, 2002; RICHARDSON, 1999; LAVILLE; DIONNE, 1999). We developed a questionnaire initially with objective questions ending up with open questions of free text. The questionnaire was developed and hosted from a tool of Google Docs and the link to the webpage containing those questionnaires was sent by e-mail by the Permanent Commission of Vestibular of UFRN, COMPERVE, for all university students who were with their registration (status) active in the COMPERVE registers of the second half of 2010. The analysis of this material was performed using the techniques of content analysis and, within this mode was chosen thematic analysis considered appropriate for both qualitative and quantitative research (BARDIN, 2004; MINAYO, 2002). The investigation found that although most students consider that the TVU RN contributes to the democratization of information and dissemination of scientific knowledge produced in university, and moreover to arouse the interest of the academic community, still has not yet become an object of interest of the entire academy. Therefore, the research highlights the relevance and abrangency of further studies on the TVU RN due to the strategic role it plays in this new reality of public universities in the country. In addition, we suggest to the UFRN managers that they put TVU within the hall of discussions in order to receive the so much needed investment for any university organ

Um estudante cego no curso de licenciatura em musica da ufrn: questões de acessibilidade curricular e física

This work aims to discuss and analyze the process of school inclusion of a blind person in the Bachelor's Degree in Music, at the School of Music at the Federal University of Rio Grande do Norte, as well as reflect on the importance of establishing systems of support and to ensure university inclusive process of people with visual impairments. In pursuit to achieve these objectives, this research chose a qualitative methodological approach, the case study, using as procedures for data construction an interview, observation, analysis of documents and photographs. Joined the group of participants in this study, a blind student in the class of 2009.1of the EMUFRN Bachelor's Degree in Music, teachers from two disciplines complied by the student, two classmates, a monitor support in music theory, the course coordinator and school principal, and two other individuals who contributed to the inclusion process in actions not formalized institutionally. The results indicate UFRN proposed initiatives that contribute to inclusion of students with disabilities in this institution, the main one is the creation of the Standing Committee of Support for Students with Special Educational Needs (CAENE), a group that guides administrative sectors, teachers, principals, coordinators and students on the measures needed to enter and remain in quality education for all. Physical accessibility is still under construction at UFRN, and many access and sectors see it being adapted for students with physical or visual disabilities, and those with mobility impairments, have access to various parts of the university, however, as shown in this study, some points need to be reconsidered, as there are several places where the installation of tactile floor does not fully follow the guidelines proposed in the legislation. The proposals for access to the curriculum, mediated by EMUFRN, are actions that propose the inclusion of the blind student, as the existence of an educational monitor to help in the study of music theory, however, we need to rethink these proposals to not became actions of reactive intervention. Assuming a more proactive posture, the EMUFRN will be prepared to receive the diversity of students that expects. The study also points out that the blind student is part of a group of students that are practical musicians, who must work in events and evening shows, and who have little knowledge in music theory, leading, respectively, in low frequency classes and learning difficulties in certain curricular components, which may cause the closing of such components. In this case, the challenge of EMUFRN, considering the inclusive perspective, it is not specifically fit for the academic host a blind student, but to develop an accessibility project curriculum to consider effectively the diversity of all its students, taking into account mainly the economic and cultural conditions. This implies a process of resizing academic practices that be guided for collaborative and coordinated actions involving the various educational actors at EMUFRN and UFRN

Linguagem e argumentação na produção escrita de vestibulandos

In this study, we analyzed the argumentative processes of written texts produced by UERN (Federal University of Rio Grande do Norte) vestibulandos : (students who apply for University Entrance Examinations in Brazil). It has as its corpus twenty compositions by such students. These compositions, collected in UFRN COMPERVE (Permanent Commission of vestibular examinations) and written in 2005 examination, were selected in a random way. The theoretical support is based on Perelman & Olbrechts-Tyteca (1999; 2002), Reboul (2004), Bakhtin (1992), Faraco (2003), Platão e Fiorim (2003) e Geraldi (1997), and other scholars. The work aimed to investigate how vestibulandos make use of argumentative techniques in order to construct their arguments in the vestibular examination. In the analysis of the corpus we considered that the used argumentative techniques, the relationship with the thesis, the sense effects students wanted to produce and the type of the required speech. It showed that in the, discourse construction of argumentative texts, students made use, with more frequency, of the following argumentative techniques: pragmatic arguments, arguments of the definition, comparison arguments, division arguments, example arguments, argument of the model and authority arguments as means to support their theses. However it was not carried out in a conventional way, reason why it leads us to believe that schools, as part of human activity, responsible for education and for the insert of learners in the literate world, have a fundamental role concerning the offer of conditions, so that, the teaching of Portuguese Language leads students to a systematic and explicit preparation of the knowledge, regarding the social and functions of the language, as well as of the strategies of the construction of argumentative texts. This can lead learners to develop communicative competence and to feel more confident when working with text production

Consumo privado de ansiolíticos benzodiazepínicos e sua correlação com indicadores sociodemográficos nas capitais brasileiras

This work aims to analyze the distribution of anxiolytics and their frequency of consumption in the period of 2010 to 2012, on the Federal District and at other Brazilian cities, as well as evaluating the correlation between such consumption and its demographic, epidemiological, economic and social characteristics for each region of this study. Into the analysis, it was observed that social, economic and cultural factors seem to influence the over-consumption of these drugs in many countries. Based on this, the benzodiazepines (BDZs) have achieved great popularity among members of the medical community and among the general population, mainly because of its safety and effectiveness in controlling symptoms of anxiety, insomnia and convulsions. Concerning the methodology of this work, an ecological study was performed having as sampling Brazilian capitals and as data source the 2010 Population Census, as well as information from IBGE, DATASUS and ANVISA. Still in the case of the methodological procedure, a multiple linear regression was used. Through descriptive analysis, it was demonstrated that the Northern region has the lowest average on consumption of these drugs (being 0.24 DHD in Manaus); meanwhile in the capitals of the Southeast, higher means were identified (reaching 7.29 DHD in Belo Horizonte), with a national average of 3.04 DHD. Among the drugs analyzed, it was found that Alprazolam is the most dispensed by pharmacies and private drugstores, averaging 2.00 DHD for Brazilian capitals. A análise de regressão linear múltipla mostrou que 76% da variação no consumo foi explicada pela variação da densidade populacional (β = 0,310 p = 0,045) e pela percentagem de médicos (β = 0,507 p = 0,016). Therefore, it was concluded that the consumption of anxiolytics of short half-life has been increasing over the years, mainly in the cities of greater population density and with the highest concentration of doctors

Serviço de nuvem pública e sua relação com os arranjos de governança de TI e o alinhamento estratégico

Increasingly, the Information Technology (IT) has been used to sustain the business strategies, causing increased its relevance. Therefore IT governance is seen as one of the priorities of organizations at the time. The search for strategic alignment between business and IT is debated as a factor for business success, but even with that importance, usually the main business managers are reluctant to take responsibility for decisions involving IT, mainly due to the complexity of your infrastructure. Since cloud computing is being seen as an element capable of assisting in the implementation of organizational strategies, because their characteristics enable greater efficiency and agility in IT, and is considered as a new computing paradigm. The main objective of the analyze the relationship between IT governance arrangements and strategic alignment with the infrastructure as a service (IaaS) of public cloud computing. Therefore, an exploratory, descriptive and inferential was developed, with approach to the problem of quantitatively research, with descriptive survey method and cross section. An electronic questionnaire that was applied to the ISACA chapters Associates of São Paulo and the Distrito Federal, totaling 164 respondents was used. The instrument used based on the theories of Weill and Ross (2006) for array of IT governance arrangement; Henderson and Venkatraman (1993) and Luftman (2000), for maturity of the strategic alignment model; and NIST (2011 b), ITGI (2007) and CSA (2010) for infrastructure maturity as a service (IaaS) public in its essential characteristics. As regards the main results, this research proved that with public IaaS decision-making structures have changed, with a greater participation of senior executives in all five key IT decisions (IT governance arrangement array) including more technical decisions as architecture and IT infrastructure. With increased participation of senior executives the decrease was also observed in the share of IT specialists, characterizing the decision process with the duopoly archetype (shared decision). With regard to strategic alignment, it was observed that it changes with cloud computing, and organizations with public IaaS, a maturity of strategic alignment with statistically significant and greater difference when compared to organizations without IaaS. The maturity of public IaaS is at the intermediate level (level 3 - "defined process"), with the elasticity and measurement achieved level 4 - "managed and measurable" It was also possible to infer in organizations with public IaaS, there are positive correlations between the key decisions and the maturity of IaaS, especially at the beginning, architecture and infrastructure, and the archetypes involving senior executives and IT specialists. In the correlation between the maturity and mature strategic alignment of public IaaS therefore the higher the strategic alignment, the greater the maturity of the public IaaS and vice versa.

Plano amostral, ponderação e efeitos do delineamento da Pesquisa Nacional de Saúde Bucal

OBJETIVO: Estimar la prevalencia y la extensión de la caries radicular en la población adulta y anciana de Brasil. MÉTODOS: A partir de los datos de la Investigación Nacional de Salud Bucal (SBBrasil 2010) se examinaron 9.564 adultos y 7.509 ancianos en domicilios de las 26 capitales y en el Distrito Federal y de 150 municipios del interior de cada macro región. Se implementaron criterios de diagnóstico establecidos por la Organización Mundial de la Salud. Para estudio de la prevalencia y de extensión se utilizó el índice de caries radicular y el índice de raíces cariadas y obturadas. RESULTADOS: La prevalencia de caries radicular fue de 16,7% en los adultos y 13,6% en los ancianos; el índice de raíces cariadas y obturadas fue de 0,42 y 0,32 respectivamente, siendo la mayor parte compuesta por caries no tratadas. Se observaron diferencias en la experiencia de caries radicular entre capitales y macro regiones, con valores mayores en capitales del Norte y Noreste. El índice de caries radicular en los adultos varió de 1,4% en Aracaju (SE) a 15,1% en Salvador (BA) y en los ancianos de 3,5% en Porto Velho (RO) a 29,9% en Palmas (TO). Se verificó incremento de caries radicular con la edad y mayor expresividad de la enfermedad en hombres de ambos grupos etarios. CONCLUSIONES: Se identificó una gran variación de la prevalencia y extensión de la caries radicular entre y dentro de las regiones de Brasil, tanto en adultos como en ancianos, y la mayor parte de la caries radicular se encuentra no tratada. Se recomienda la incorporación de este agravio al sistema de vigilancia en salud bucal, debido a su tendencia creciente.

A Corrupção burocrática inibe o empreendedorismo? uma análise empírica dos estados brasileiros

This work aims to investigate the relationship between the entrepreneurship and the incidence of bureaucratic corruption in the states of Brazil and Federal District. The main hypothesis of this study is that the opening of a business in Brazilian states is negatively affected by the incidence of corruption. The theoretical reference is divided into Entrepreneurship and bureaucratic corruption, with an emphasis on materialistic perspective (objectivist) of entrepreneurship and the effects of bureaucratic corruption on entrepreneurial activity. By the regression method with panel data, we estimated the models with pooled data and fixed and random effects. To measure corruption, I used the General Index of Corruption for the Brazilian states (BOLL, 2010), and to represent entrepreneurship, firm entry per capita by state. Tests (Chow, Hausman and Breusch-Pagan) indicate that the random effects model is more appropriate, and the preliminary results indicate a positive impact of bureaucratic corruption on entrepreneurial activity, contradicting the hypothesis expected and found in previous articles to Brazil, and corroborating the proposition of Dreher and Gassebner (2011) that, in countries with high regulation, bureaucratic corruption can be grease in the wheels of entrepreneurship

Depreciação no serviço público: reconhecimento e evidenciação nas demonstrações contábeis dos estados e municípios brasileiros

Public institutions, as well as other entities, if use of various assets for development of its activities. These assets are tools that help with the generation of benefit present and future. For the assets that compound the Property, Plant and Equipament, this loss of generation of future benefits is called Depreciation and must be recognized as an expense in the period in which it occurs. This way, be considered as an expense, the depreciation has negative influence on the composition of the entity’s income, as this is the result of the confrontation between revenue and expenditure incurred in the same period. The Brazilian legislation regulates it is necessary to recognize and disclosure in the financial statements, all of the situations that interfere with the composition of economic and financial income of the public institution. The main objective of this work was to verify if the states and cities recognize and disclosure the depreciation on their Statements of Financial Position. The data were extracted from datas of the Brazilian public administration’s entities.. The sample analyzed is 100% of the States (including the Federal District) and 91% of the Brazilian cities. The research found the historical evolution of the expenditure with depreciation, evidenced in the balance sheets of the Brazilian cities, in the last 10 years, in the period 1999 to 2008. The results indicate that 10 Brazilian states (37 %) did not show the depreciation of fixed assets in the Statements of Financial Position of the year 2008. The situation is even more worrying in relation to cities, because 4,971 (98.4 %) of 5,050 municipalities not evidenced the depreciation. The evidence found in this study indicate that public entities do not recognize the expense with depreciation, which may indicate that the economic income and financial position presented in the financial statements of these public entities does not accurately reflect the actual situation of institutional performance.