Caminhos e descaminhos dos municípios produtores de petróleo: o papel dos royalties no desempenho das finanças públicas municipais no estado do Rio Grande do Norte

It analyzes the magnitude, the nature and the direction of public revenues and the public expenses in oil and natural gas producing municipalities in the state of Rio Grande do Norte in the post-constituent period, and, more precisely, from the approval of Law 9.478/97, called Oil Law . It argues the fiscal federalism normative theory, the typology and the role of the intergovernamental transferences in the performance of the public finances of the local governments. Shows that the economy of Rio Grande do Norte went through deep social-economic changes in the last few decades, among which includes the discovery of the oil and the natural gas and its importance for the growth of the industrial and services sectors. It points out that the increase of the production and the international price of the oil contributed for the growth in revenues of royalties and the special participation in the beneficiary cities, what did not mean an automatic increase in the resources destined to the investment and in the quality on the provision of the goods and services come back toward the local development. On the contrary, the main conclusion of the work is that the trajectory of the oil producing municipalities is marked by paths and embezzlements in the performance of the public finances and in the provision of public goods and services. Paths, that lead to the improvement of the performance of the public finances and the quality of the public goods and services. Embezzlements, that lead to the inefficiency in the provision of goods and services and the capture of the public resources. That is, the fiscal decentralization is a necessary condition, however not enough to improve the amount and the quality of the public goods and services given by these municipalities. For that it is necessary to advance in the fiscal federalism normative theories, in search of optimum model of federalism in local governments where still predominated by patrimonialism, clientelism, fiscal illusion and the capture of the public resources in benefit of the private interests

Os princípios da organização focada na estratégia: um estudo em empresas vencedoras do prêmio nacional de qualidade

The Balanced Scorecard (BSC) has been used as a communication tool and strategy monitoring, helping organizations alignment, inserting a new vision with integrated use of performance indicators nonfinancial together with some financial measures. Their proper use leads to a new management style, focused on management strategies, using for this, basically three dimensions: strategy, which should be translated as the primary responsibility for the organizational agenda, the focus that should be concentrated, and the organization with the mobilization of employees. This paper deals with theoretical considerations about strategies, strategic planning, BSC and principles of the organization focused on strategy (OFE). Describes a study of four companies that won the National Quality Award - PNQ, among which, three have adopted the BSC and adopts a particular model of strategic management. The research aimed to make an analysis of the companies regarding adherence to the five principles of OFE, proposed by the BSC, seeking to answer whether the use of BSC is a prerequisite for accession to the Principles of OFE. The results showed that the BSC is a strategic management model that promotes focus and organizational alignment and is a major facilitator in the process, however, cannot be considered a prerequisite for accession to the principles of the OFE, because the four companies studied, including the one that adopt its own model of strategic management, have great levels of adherence to such principles. Making the organization focused on strategy can be considered a natural movement essential for the strategic management, which is not necessarily conditioned by the use of BSC

Gestão de organizações sem fins lucrativos: uma avaliação de desempenho através do balanced scorecard

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

Arquitetura de Software para Barcos Robóticos

We propose in this work a software architecture for robotic boats intended to act in diverse aquatic environments, fully autonomously, performing telemetry to a base station and getting this mission to be accomplished. This proposal aims to apply within the project N-Boat Lab NatalNet DCA, which aims to empower a sailboat navigating autonomously. The constituent components of this architecture are the memory modules, strategy, communication, sensing, actuation, energy, security and surveillance, making these systems the boat and base station. To validate the simulator was developed in C language and implemented using the graphics API OpenGL resources, whose main results were obtained in the implementation of memory, performance and strategy modules, more specifically data sharing, control of sails and rudder and planning short routes based on an algorithm for navigation, respectively. The experimental results, shown in this study indicate the feasibility of the actual use of the software architecture developed and their application in the area of autonomous mobile robotics

Ensinar e aprender História na relação dialética entre interpretação e consciência histórica crítica

Teaching and learning History in dialectical relationship between interpretation and critical historical awareness has investigated the triggering of a theoretical-practical training process developed with a history teacher, her mediation in the teaching and learning of the discipline process, related to the appropriation of history text interpretation and the development of critical historical consciousness by public school 8 th-grade students of elementary level. It aims to analyze the relationship between mediation of teaching activity and ownership by the student on this level, the interpretation of history texts and development of this consciousness. It has been opted for collaborative research, as training and strategy, and was employed as procedures for the formation of knowledge: Meeting, Cycles of Reflexive Studies, Planning (with teachers), Observation performed in real life and portfolio (involving students). The teacher appropriated of contributions of the theory by P. Ya . Galperin and critical historical consciousness and developed a teaching process using a methodology grounded in theoretical constructs this author. The students appropriated the interpretation of history texts and demonstrated to be in a process of developing a critical historical consciousness. Performance of the students occurred more consistently in the interpretations implemented in groups, with teacher guidance and support of the activity map. Training processes, performed in and about teaching and student activities, revealed an improvement in teacher's professional development and the knowledge and expertise of the students. It has contributed to this, the critical reflection experienced in the investigative process. Given these findings, as needs of new thinking, research recommends the development of teaching and learning processes in other years of elementary school, involving the interpretation of history texts and the development of critical historical consciousness of students.