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

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

Da leitura da poesia à poesia da leitura: a contribuição da poesia para o Ensino Médio

La poésie occupe, à l école, une place réduite et, la plupart du temps, est reléguée à des dates commémoratives ou, quand utilisée, sert de pretexte à l étude de la grammaire et du vocabulaire. Cette thèse a comme objectif de réfléchir sur l importance de l enseignement de La littérature, et plus spécialement, celui de la poésie dans l enseignement secondaire. A comme principal objectif de montrer la place de la poésie dans l'enseignement secondairepour la formation socio-linguistique, cognitive et affective dês élèves. De plus, tente de démystifier l' idée qu'il est impossible de lire de La littérature et, en particuler, de la poésie, avec des adolescents.Il s agit de proposer des projets afin de travailler de manière adéquate la lecture de poésies en salle de classe par le biais de stratégies productives de lectures littéraires comme celles qui promeuvent la rencontre entre le lecteur et le texte. Pour cela, nous avons réalisé une expérience dans une école publique de l état Du Rio Grande do Norte, dans la commune de Natal, avec des élèves adolescents âgés de 14 à 18 ans. L' expérience a consisté en douze cours de lecture de poésies. Nous avons utilisé, comme instruments de collectes de données, des entrevues, des cahiers de classe et des questionnaires. Les références théoriques adoptées consistent en une bibliographie qui fait référence aux études d esthétique de La réception et de la coopération interprétative comme l ont formulées Jauss (1979), Iser (1996) et Eco (2002); la conception de lecteur et le processus de lecture selon Smith (1989); le socio-interactionnisme de Vigotski (1999; 2000); la médiation (lecture par degré ou scaffolding), de Graves et Graves (1995); la psychologie de l adolescence de Becker (1999), Carvajal (2001) e Gutierra(2003). Les résultats montrent l importance de la présence du médiateur dans La formation du lecteur, sachant qu en plus de contribuer et de potentialiser l intéraction entre le texte et le lecteur, l adhésion des élèves est améliorée. L expérience de vivre la poésie en salle de classe avec dês adolescents sujets de cette recherche, a prouvé qu il est possible, dans l enseignement secondaire, et malgré les difficultés, de réaliser um travail avec la poésie

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.

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.

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

Sistemática integrativa de Cichlasoma orientale Kullander 1983 e Crenicichla menezesi Ploeg 1991 (Teleostei: Cichlidae) das bacias hidrográficas do Nordeste do Brasil

Understanding the historical and ecological relationships which are influent in current biological diversity is one of the most challenging tasks of evolutionary biology. Recent systematics emphasizes the need of integrative approaches to delimit different lineages and species. The northeastern Brazil, mostly placed in Caatinga biome, is characterized by a semi-arid weather, low precipitation and seasonal behavior of rivers. This region is regarded lacking as ichthyological knowledge and one of the most threatened by anthropic activities. Further, will be affected by a massive water diverpsion work that will transfer waters from São Francisco basin, to other major four basins: Jaguaribe, Apodi-Mossoró, Piranhas-Açu and Paraiba do Norte. Loss of diversity and richness, hibridizitation, community interactions changes, population homogenization, changes in water quality and flow regime, are examples of environmental impacts already related with similar works. The present study aims to investigate morphological and molecular variation of Cichlasoma orientale Kullander 1983 and Crenicichla menezesi Ploeg 1991, two cichlid species present in northeastern Brazil basins. Further, the study aims to evaluate the influence of geomorphological and climatic processes in this variation, and point some possible impacts of the artificial connectivity which can be brought by São Francisco interbasin water transfer to their population dynamics. Geometric morphometrics and phylogeographical analysis were used to investigate the populations from three different hydrological regions. Our results showed a significant morphological variation of populations from basins that are involved in the São Franscisco s diversion project, not related to an ancient separation between populations, emphasizing morphological variation which could represent a set of plastic responses to the variable hydrological regime in Northeastern Brazil. The role of plastical responses in naturally variable habitats as well as the potential disturbs that could be brought by the interbasin water transfer works are discussed here. Further, our molecular data allowed us to make inferences about species distribution and their taxonomy, and identification of a potential new species of Crenicichla for São Francisco river basin. Our data also allowed to identify some shared haplotypes for both species, which could be related to lineage sorting scenarios or recent gene flow between populations. However a strong structure in most of the pairwise comparisons between populations for both species was revealed. Climatic events such as Atlantic forest regression during the Pleistocene, sea level fluctuations and dispersion by paleorivers in the mouth of Apodi-Mossoró river, and neotectonic events regulating the connection between drainages are likely to have had a contribution for the actual lineages distribution in northeastern Brazil. Further, analysis of molecular variation (AMOVA and SAMOVA) showed that the actual basin s isolation is an important factor to molecular variation, in spite of the signal of recent contact between some basins. Different genetic diversity patterns between species could be related to multiple historic events of colonization, basins landscapes or biological differences. The present study represents the first effort of integrative systematics involving fish species of northeastern Brazil, and showed important morphological and molecular patterns which could be irrecoverably affected by the artificial connection that might be caused by the São Francisco interbasin water transfer