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.

Estrutura genética populacional de Lutjanus analis cioba e Lutjanus jocu dentão (Lutjanidae) ao longo do litoral brasileiro

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Interação em sala de aula de língua inglesa: o feedback como estratégia do desempenho assistido

This dissertation aims at characterizing the practices as well as the effects of a teacher s feedback in oral conversation interaction with students in an English Language classroom at a Primary School, 6th Grade in Açu/RN, Brazil. Therefore, this study is based on Vygotsky s (1975) and Bruner´s (1976) researches, which state that the learning process is constructed through interaction between a more experienced individual (teacher, parents and friends) and a learner who plays an active role, a re-constructor of knowledge. It is also based on Ur´s (2006) and Brookhart s (2008) studies (among other authors in Applied Linguistic) who defend that the feedback process needs to be evaluative and formative since it sets interfaces with both students autonomy and learning improvement. Our study is based on qualitative, quantitative and interpretive researches, whose natural environment (the classroom) is a direct source of data generated in this research through field observations/note-taking as well as through the transcriptions of five English classes audio taped. This study shows the following results: the teacher still seems to accept the patterns of interaction in the classroom that correspond to the IRE process (Initiation, Response, Evaluation) in behaviorist patterns: (1) he speaks and determines the turns of speech; (2) the teacher asks more questions and directs the activities most of the time; (3) the teacher´s feedback presents the following types: questioning, modeling, repeated response, praise, depreciation, positive/negative and sarcasm feedback, whose functions are to assess students' performance based on the rightness and wrongness of their responses. Thus, this implies to state that the feedback does not seem to help students improvement in terms of acquiring knowledge because of its normative effects/roles. Therefore, it is the teacher´s role to give evaluative and formative feedback to a student so that he/she should advance in the learning of the language and in the construction of knowledge

Análise do grau de proteção do Aquífero Barreiras em perímetros sob fertilização química a partir de dados hidrogeofísicos - área da bacia do Rio Catu-RN

The use of chemical fertilization in arable perimeters provides increased productivity, though it can eventually lead to a qualitative depreciation of groundwater sources, especially if such sources are unconfined in nature. In this context, this thesis presents results from an analysis of the level of natural protection of the Barreiras Aquifer in an area located on the eastern coast of the Rio Grande do Norte State - Brazil. Such an aquifer is clastic in nature and has an unconfined hydraulic character, which clearly makes it susceptible to contamination from surface ground loads with contaminants associated with the leaching of excess fertilizers not absorbed by ground vegetation. The methodology used was based on the use of hydro-geophysical data, particularly inverse models of vertical electrical soundings (VES) and information from well profiles, allowing the acquisition of longitudinal conductance cartographies (S), data in mili-Siemens (mS), and the vulnerability of the aquifer. Such maps were prepared with emphasis to the unsaturated overlying zone, highlighting in particular its thickness and occurrence of clay lithologies. Thus, the longitudinal conductance and aquifer vulnerability reveal areas more susceptible to contamination in the northeast and east-central sections of the study area, with values equal to or less than 10mS and greater than or equal to 0,50, respectively. On the other hand, the southwestern section proved to be less susceptible to contamination, whose longitudinal conductance and vulnerability indices are greater than or equal to 30mS and less than or equal to 0,40, respectively.

Análise do grau de proteção do Aquífero Barreiras em perímetros sob fertilização química a partir de dados hidrogeofísicos - área da bacia do Rio Catu-RN

The use of chemical fertilization in arable perimeters provides increased productivity, though it can eventually lead to a qualitative depreciation of groundwater sources, especially if such sources are unconfined in nature. In this context, this thesis presents results from an analysis of the level of natural protection of the Barreiras Aquifer in an area located on the eastern coast of the Rio Grande do Norte State - Brazil. Such an aquifer is clastic in nature and has an unconfined hydraulic character, which clearly makes it susceptible to contamination from surface ground loads with contaminants associated with the leaching of excess fertilizers not absorbed by ground vegetation. The methodology used was based on the use of hydro-geophysical data, particularly inverse models of vertical electrical soundings (VES) and information from well profiles, allowing the acquisition of longitudinal conductance cartographies (S), data in mili-Siemens (mS), and the vulnerability of the aquifer. Such maps were prepared with emphasis to the unsaturated overlying zone, highlighting in particular its thickness and occurrence of clay lithologies. Thus, the longitudinal conductance and aquifer vulnerability reveal areas more susceptible to contamination in the northeast and east-central sections of the study area, with values equal to or less than 10mS and greater than or equal to 0,50, respectively. On the other hand, the southwestern section proved to be less susceptible to contamination, whose longitudinal conductance and vulnerability indices are greater than or equal to 30mS and less than or equal to 0,40, respectively.

Estrutura genética populacional de Lutjanus analis cioba e Lutjanus jocu dentão (Lutjanidae) ao longo do litoral brasileiro

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior