12 resultados para Finances locals -- Comptabilitat -- Automatització

em Universidade Federal do Rio Grande do Norte(UFRN)


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En 2003, le gouvernement brésilien (gestion Lula) a initié une nouvelle phase dans son histoire de l habitation, en intensifiant les constructions de logements sociaux au Brésil. Un tel accroissement a eut des répercussions tant en ville comme à la campagne, et fût marqué dans le Rio Grande do Norte, par la production a grande échelle d ensembles d habitations, dans les programmes de Gouvernement. Afin de viabiliser ces transformations, des instruments politiques, financiers et de gestion ont étés articulés conjointement, utilisant la répétition d une typologie d édification, comme modèle, accompagnée de la reproduction d une morphologie dans les constructions de logements sociaux. Afin de comprendre ce processus nous introduisons une recherche urbanistique et socio-économique du problème du logement social au Brésil, en cherchant à mettre en relation les aspects techniques avec les questions historique, professionnelles et culturelles, éléments complémentaires. Notre analyse cherche a identifier comment les politiques de gestion et financement officielles (administrées dans sa grande majorité par la Caisse Économique Fédérale -CEF-), influencent le processus de conception de projets, en provoquant les répétitions de type/morphologiques, déjà citées. Basée sur l observation directe au cour de deux expériences différenciées pour du logement social en milieu rural, au Rio Grande do Norte, nous montrerons aussi certaines limitations et possibilités des acteurs sociaux, face aux agents et politiques officielles pour le logement social au Brésil, proposant des solutions alternatives standardisées qui caractérisent le résultat des projets financées et gérés par la CEF. Nos principales références théoriques et méthodologiques sont Nabil Bonduki (1998), David Harvey (2009,1982), Henry Lefèbvre (1970), Ermínia Maricato (2010, 2009, 2000, 1987) et Raquel Rolnik (2010, 2009, 2008, 1997)

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The present research deals with the modernization process of the Cidade da Parahyba2, between 1850 and 1924, and its relation with the cotton economy, which represented the main source of wealth accumulation for both the private and the public sectors throughout the First Republic. This study on urban history was developed by focusing on the understanding of the city s spatial formation, and despite its emphasis on the economic aspects involved, other factors that also contribute to the development of the social life were not put aside. The modernization process of the Cidade da Parahyba was also analyzed during the period established for the study according to a chronological and thematic approach that established comparisons with the financial situation of the State, whenever this was necessary, with special attention to the contribution of the cotton economy to the State´s revenues. It was possible to detect a lack of financial help and loans from the federal and municipal administrations for finishing several public works already underway in the capital, since the federal funds allocated to the State of Parahyba do Norte were rather employed in emergency works against droughts and in agricultural development. One can then conclude that the financial resources required for the urban interventions were withdrawn from the State s treasury itself, resources that were collected mainly from activities such as cotton exportation and cotton trading. Another factor shows the interdependence between the urban remodeling and the cotton economy: during the years marked by great droughts or by hard plagues on the cotton plantations, cotton production decreased, as well as the State s finances. The first measures taken by the State s administrators were to halt all projects of urban remodeling in progress in the Cidade da Parahyba, which was, clearly, the most privileged city by the State s presidents during the period analyzed. 2 The city of João Pessoa was named Cidade da Parahyba, a designation that remained until September 1930, when it received its present-day name in order to pay homage to the president of the State, João Pessoa Cavalcanti de Albuquerque, murdered in the city of Recife in August of that same year. At that time, the State of Paraíba was known as Parahyba do Norte. Since this work is limited to a period of time comprised within the First Republic, the names employed respect the terms used in those days

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This work aims to understand the trajectory of immigrants living in Natal / RN, between the years 1990 and 2009, their motivations for this change, their sociability relations, as well as the impact of this group in Natal and specifically, in the district of Ponta Negra, where most of them established their residences or work. Considering that the historical, political, economical and social environment where these immigrants are inserted, are different from that experienced by former immigrants who came to Brazil in the late nineteenth and early twentieth centuries, a period of mass migration, it was revealed that immigration studied in contemporary Natal constitutes a new configuration (Elias, 1994). This new configuration is represented by several characteristics that distinguish this contemporary immigration, as: the relationship established by these foreigners, both with their country of origin and the destination, the formation of social networks that offer support to newcomers and those already installed, the relations of sociability with locals and a new relationship of belonging with the space, since the possibility of coming and going from one country to the other, allows a (re)production of their original ?? social and economic life in the new space. The research methodology was based on the analysis of narrative interviews, in light of the theory of Schütze (1977) in order to understand the faces of this immigration. As theoretical support for the data analysis the theories of authors such as Norbert Elias, presentedin his work about the established and outsiders, Pierre Bourdieu, and his concept of habitus, distinction and style of life, Georg Simmel, and his study of life in the metropolis, his analysis of the foreigner and his theory of sociability, among others. This study attempted to give visibility to foreigners living in Natal, who experience the dynamics of the district of Ponta Negra and reconstruct their daily relations of sociability in this space. In fact, the presence of foreigners in this urban context allows for the construction of new configurations, both in terms of the physical space of the neighborhood, which has been modified by the touristification process and the real estate market, which is molded to meet this demand, but also in their social sphere, with regard to the relations established between foreign residents and locals. In seeking to characterize these migratory experiences it could be understood that the trajectories of each foreigner is part of a broader social structure, which cannot be evaluated neither disconnected from the contexts in which they operate, nor under a single point of view

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It is analyzed the social struggle held by locals at Barreiras, Diogo Lopes and Sertãozinho communities (Macau-RN) in order to avoid the ownership of its mangrove area to hotel managers, in 1995 and to hinder the destruction of Ilha dos Cavalos mangrove by the shrimp producers, in 2000, what led to the creation of Ponta do Tubarão Reserve of State Sustainable Development, located at Macau and Guamaré cities, northern coast of Rio Grande do Norte, respectively 180 and 200 kilometers away from Natal, created in July, 18, 2003 by the Decree State Law n. 8.349, to preserve its traditional territory and way of life. It is photographed and analyzed the developed ways of life in this Unit of Conservation, from the sociocultural category, based in pointers of the material production in the life ways as: the work, the leisure, the religion, the popular knowledge and the action of the contemporary men on the environment. In this perspective, it is considered as method strategy a sociocultural photo cartography, created to this research, and to be concretized used photographic documents, observation, interviews, documental research and bibliographic research, being an association of techniques as peculiarities of this strategy of research. It is concluded that the social struggle developed by the collective actors at Ponta do Tubarão Reserve of State Sustainable Development, is characterized as a transforming action against the global and predatory capital, for the maintenance of the environment and the traditional way of life; One also concludes that the sociocultural photo cartography is very important as a proposal of possible procedures to being used in qualitative researches, because of its analytical potentialities providing a more including vision of the sociocultural routine of the studied space, in the attempt to know and to disclose the relations lived for the citizens of the research in Social Sciences

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Brazilian law passes through a crisis of effectiveness commonly attributed to the extravagance of fundamental rights and public shortage. However, public finances are not dogmatically structured to solve the conflicts around the limitations of public spending. There are ethical conditioning factors, like morality, proportionality and impartiality, however, these principles act separately, while the problem of public shortage is holistic. Also, the subjectivity of politics discretionary in the definition of public spending, which is supported in an indeterminate concept of public interest, needs material orientation about the destination of public funds, making it vulnerable to ideological manipulation, resulting in real process of catching rights. Not even the judicial activism (such as influx of constitutionalism) is shown legally appropriate. The Reserve of Possible, also presents basic ethical failure. Understanding the formation of public shortage is therefore essential for understanding the crisis of effectiveness of state responsibilities, given the significant expansion of the state duty of protection, which does not find legal technique of defense of the established interests. The premise of argument, then, part of the possibility of deducting minimal model ethical of desire to spend (public interest) according to objective parameters of the normative system. Public spending has always been treated disdainfully by the Brazilian doctrine, according to the legal character accessory assigned to the monetary cost. Nonetheless, it is the meeting point between economics and law, or is in the marrow of the problem of public shortage. Expensive Subjects to modernity, as the effectiveness of fundamental rights, pass necessarily an ethical legal system of public spending. From the ethical principles deducted from the planning, only the democratic principle guides the public spending through the approval of public spending in the complex budget process. In other words, there is an ethical distancing of economic reality in relation to state responsibilities. From the dogmatic belief of insufficiency, public spending is evaluated ethically, according to the foundations of modern constitutionalism, in search of possible of the financial reserve, certain that the ethics of public economy is a sine qua non condition for legal ethics.

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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

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The object of the present dissertation is to analyze the behavior of the public finances of the districts of the state of Rio Grande do Norte (RN), taking as reference a period fundamentally previous to the implementation of the Fiscal Responsibility Law LRF, comparatively to the first years, immediately after the advent of the mentioned institutional milestone. The central hypothesis of this study proposes that, from the institutions' viewpoint, the LRF sets securely consistent rules, in the orchestration of the behavior of the municipal revenues and expenses. These regulations, on the other hand, might be effective and reach the districts of the RN indiscriminately, apart from stabilizing tendencies and which are sustainable in the long run. In spite of this, the indicators calculated reveal that the districts researched show, during all the period under analysis, a diminished capacity of self-tax collection , and consequently, a high participation of the intergovernmental transfers in the composition of the current revenues. This behavior indicates that the goal of strengthening the municipal public finances, forecast in the LRF, tends to be only partially accomplished, due to the fiscal decentralism. The analysis and interpretation of the data are conducted from the literature of institutionalist orientation and in descriptive statistical tools applied to the municipal strata of the state of Rio Grande do Norte. Further on, it's used the econometrical method Pooled OLS, which demands the elimination of the municipal strata in order to allow the use of the model, in the attempt to strengthen and/or ratify the results of the research. Finally, the evidence reached in the dissertation show that the LRF brings better conditions to the potiguar municipal public finances, predominantly to the economically stronger districts; whereas the less dynamic municipal entities show rather divergent evidence, that is, their economies seem to be more oriented to a more pronounced state participation; therefore, it generates in the state of RN a certain antithesis in the results reached in the dissertation

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The Brazilian tax structure has specific characteristics and the performance level of government. The autonomy given to municipalities to manage their activities after the 1988 Constitution, made them highly dependent on intergovernmental transfers of resources, revealing the fragility of the administrative capacity of these entities. The vertical gap revealed by the constitutional structure of the Brazilian fiscal federalism model contributes to the formation of this specific feature that you are eroding the tax base and the ability of municipal own revenues. Although there was a better regulation of these transfers after the enactment of the Fiscal Responsibility Law, it is observed that the amount of resources transferred to the municipalities of Rio Grande do Norte is very high and is the main source of revenue of municipalities. In light of the theory of federalism and fiscal decentralization, in particular, the theories related to intergovernmental transfers, we seek to diagnose the transfers from the systematization of information on the origin, destination and value. We used the econometric model of System Dynamic Panel GMM in making the diagnosis and verification of the impact of transfers on public finances of the municipalities of the newborn, associated with a review in light of the theory of fiscal federalism and intergovernmental transfers. The paper presents some proposals for the transfer system and the composition of spending in order to contribute to greater tax efficiency

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This dissertation seeks to reflect on the accessibility of the governmental program Minha Casa Minha Vida, track 1, which comprehends people who made 0 to 3 minimum wages within the metropolitan region of Natal RN between the years of 2009 and 2012. The research covers the municipalities benefited by the program: Ceará-Mirim, Extremoz, Macaíba, Monte Alegre, Natal, Nísia Floresta, Parnamirim and São Gonçalo do Amarante. We have investigated the extensions of PMCMV on the context of the access to the city, debating some concepts attached to the capitalist mode of production such as residential segregation and peripherization. We have aimed to identify the accessibility conditions in the new housing complexes from three primal categories, namely, the localization of the complexes, the disponibility of public equipments, services, leisure and cultural properties on the neighborhood and the offer of public transport. Our theorical references are based on the ideas of the british geographer David Harvey on his work Social Justice and the City , from 1980. Harvey s studies made us debate on the locational choice for the social-matter habitation, and also let us discuss the price to accessibility on these new programs and its implications on the income of those who are benefited by them, specially because this is about a low-income population. To the achievement of these objectives, we made use of case study, including desk research, photographic documentation, records of field observations and informal conversations with locals, composing a qualitative study. In light of what has been researched and considering the guiding research questions, we reflect on aspects of the program that can greatly influence the processes of residential segregation and housing periphery of the lowincome population from the precarious conditions of accessibility to the referred population

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The purpose of this study was to investigate the social-environmental implications of the first large scale wind farm recently built in Brazil (2006), Parque Eólico de Rio do Fogo (PERF), to the nearby communities. The research was base on the adjustment of the DIS/BCN tool to analyze social impact and it was linked to the multi-method approach. Applying the autophotography strategy, cameras were given to five children from the district of Zumbi, the nearest location to PERF, and they were asked to individually photograph the six places they liked the most and the six places they liked the least in their community. Then, these children were interviewed individually and collectively about the photographs. Adult locals in Zumbi, residents of Zumbi/Rio do Fogo settlement, members of the State and Municipal government and representatives of the PERF were also interviewed with the aid of some of the pictures taken by the children and others that might trigger something to say, as a strategy called sample function. The five children presented positive image towards PERF; all of them chose to photograph it as one of places they liked. Adult population of Zumbi presented positive visual evaluation towards PERF. A small number of the interviewees were aware of the environmental and social benefits of wind energy production. Residents did not participate of the decision making process regarding PERF. They approved the project, especially because of the jobs provided during construction. Nowadays, PERF is something apart from their lives because it no longer provides jobs or any other interaction between the facility and the locals. Residents relate to the land, not with the facility. However, there is no evidence of rejection towards PERF, it is simply seen as something neutral to their lives. The low levels of education, traditional lack of social commitment and citizenship, and the experience accumulated by PERF´s planners and builders in other countries, may be contributing points to the fact that Zumbi residents did not oppose to PERF. It is clear that the country needs a legislation which seriously considers the psycho-social dimension involved in the implementation of wind farms

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This project refers to a study somewhat controversial , as in focusing less recognized and valued hand, although the dynamics of tourism pass to take another view , you can not beforehand consider favorable or unfavorable . Analyzes the phenomenon related to conception or perception of poverty from tourism residents and non residents of the Favela of Rocinha in Rio de Janeiro tourist guides . It is a subject to an object of research somewhat controversial , but about which there is already an academic and scientific concern and deserves an investigator look. Fits as a qualitative study whose methodological procedure based on interviews and participant observation , and the geographic divisions chosen the Rocinha slum , for its expressiveness and for being a pioneer in this type of tourism , had to conducting fieldwork lasting six months, which was accompanied by at least four hours walking work of sixteen tour guides, eight residents and eight non- residents in the community, working for different travel agencies and tourism. End of each tour, all tour guides answered a semi-structured questionnaire, containing nineteen questions. Most respondents tour guides authorized record interview, which has made it possible to analyze the speech through spoken language. In tourism, foreign tourists are the main target, although rarely also count with the participation of domestic tourists. Notes that the relationship between poverty and slums, from the perceptions of tourist guides residents better reflects the reality of favela residents compared with non residents guides, since they fully know all the intricacies and better the difficulties they have endured and still go, when it comes to the issue of stigmatization respect, by which has suffered by Brazilian society, in relation to live in slums, and have your dwelling place as a tourist attraction. While presenting the social reality of Rocinha consistently during his work, the non residents guides worry about being as natural as possible with tourists as much as the locals show slum, in the same way they avoid authorize tourists to take compromising photos and that will expose the intimacy of community residents . Concludes that, while recognizing the importance of elevation to the rank of tourist attraction and its promising prospects, requires attention and priority, given the greater precariousness of the human condition in relation to the prime areas in which it operates tourism should be a vector of development, not a masking of reality

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The working conditions, occupational health, occupational illness and workers quality of life, usually referring to the artisanal activities and the workers with a poor professional support. Because this reality is still present in locals without good infrastructure of social and economic attention, there is a need for a broad knowledge of problems related to the productive processes that include features of unsanitary and unhealthy. Despite the intense process of industrialization promoted by globalization and the growth of developing nations like Brazil, the activities of artisanal and small-scale mining are still suffering from the marginalization of their production processes and their workers. This dissertation deals with the description of mineral-based activities (MBA), especially the activities related to production processes of extraction and processing of red pottery and minerals in pegmatites in Parelhas city, Seridó, Rio Grande do Norte, which are conducted by small mining companies or artisanal miners. The study of the work process was based on direct observation, photographic documentation, ergonomics, health and occupational safety analysis, interviews and structured questionnaire with workers of the two activities. The results indicate the need for improvement in both workplaces (red pottery and pegmatites), adaptation of workers to safety standards specific to the workplace, more attention and care related to ergonomics and occupational safety, greater importance to economic and social relations among performed activities, workers and firms of mineral branch and better and greater integration of social policies, supported by different sectors of society with the intention of transforming the current social, cultural, labor and education situation