19 resultados para Fundos multimercados

em Universidade Federal do Rio Grande do Norte(UFRN)


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This research aimed to analyze the main government efforts to promote economic development in the Northeast, from 1985 to 2010, under the view that growth is crucial for increasing industrialization process and allows for more significant growth patterns. The analysis was the context in which state governments react to the abandonment of developmental line the federal level, in the 1980s, incorporating features of the actions called endogenous regional development and providing local players with greater responsibility in the development process. Justifies the need to analyze the following scenario: state governments in northeastern Brazil using relevant part of its resources to finance the installation and expansion of companies through tax incentives, with a view to generating income and employment, whilst waiting for an increase in output and a positive change in economic dynamism. In addition, it puts in question the fact that these policies receive such importance of state administrations for the purpose of achieving regional development. It was left to consider, therefore, the contents of the shares elected by state governments to examine the scope of these policies both in the pattern of growth, the transformation of the industrial sector and the development of the region attention to changes in state production structures. Due to limitations on the availability of data and time to carry out research, we were elected three states for the study: Rio Grande do Norte, Ceará and Maranhão. The study found that, despite the contribution of policies analyzed to economic growth, sub-national states are unable to compensate for the lack of development agencies structured at the federal level.

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The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed

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Since the emergence of the first demands for actions that were intended to give greater attention to culture in Brazil, came the first discussions which concerned the way the Brazilian government could have a positive influence in encouraging the culture, as is its interaction with the actors interested and involved with the cause. During the military dictatorship, there were programs which relied on the direct participation of the State to ensure that right, from the viewpoint of its support and implementation of public resources in developing the "cultural product" to be brought to society in its various forms of expression - all this, funded by the government. It is an example of "EMBRAFILMES" and "Projeto Seis e Meia", continued until the present day in some regions of the country, though maintained by entities not directly connected with the administration or the government. However, it was from the period of democratization and the end of the dictatorship that the Brazilian government began to look at the different culture, under its guarantee to the society. Came the first incentive laws, led by "Lei Sarney" Nº 7.505/86, which was culture as a segment which could receive foreign assistance in order to assist the government in fulfilling its public duty. After Collor era and the end of the embargo through the encouragement of culture incentive laws, consolidated the incentive model proposed in advance of Culture "Lei Sarney" and the federal laws, state and local regimentares as close to this action. This applies to the Rouanet Law (Lei Rouanet), Câmara Cascudo Law (Lei Câmara Cascudo) and Djalma Maranhão Cultural Incentive Law (Lei de Incentivo à Cultura Djalma Maranhão), existing in Natal and Rio Grande do Norte. Since then, business entities could help groups and cultural organizations to keep their work from the political sponsorship under control and regiment through the Brazilian state in the form of their Cultural Incentive Law. This framework has contributed to the strengthening of NGOs and with the consolidation of these institutions as the linchpin of Republican guaranteeing the right to access to culture, but corporate social responsibility was the one who took off in the segment treated here, through the actions of Responsibility Cultural enterprises arising from the Cultural Organizations. Therefore, in the face of this discourse, this study ascertains the process of encouraging the Culture in Rio Grande do Norte from the Deviant Case Analysis at the Casa da Ribeira, the main Cultural Organization that operates, focused action in Natal in order to assess the relationships established between the same entity and the institutions which are entitled to maintain the process of encouraging treated in this study - Enterprise, from the viewpoint of corporate sponsorship and Cultural Responsibility and State in the form of the Laws Incentive Funds and Public Culture Incentive

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This study intends to enhance the existing knowledge concerning the patterns of the uses of space for low cost housing in Parnamirim, Rio Grande do Norte, Brazil, by way of comparative morphological studies in spatial arrangements and articulations regarding three distinct, however inter-related, sets of social housing: (1) a development comprising 21 self-built houses erected on public routes and illegal plots within a tract of land originally designed to be an industrial development: (2) architect-designed houses built by the public authority in order to accommodate the previous 21 (plus a few additions) families occupying the self-built dwellings, and (3) modifications performed by dwellers on a total of those 24 houses built by the public authority after an occupation period of one year. The predominant uses of each room within the self-built and modified houses were represented in ground plan, based on empirical observation, surveys with dwellers and the use of analytical procedures of morphologic analysis of nature predominantly geometric (specific) and topology (space syntax analysis). A scale of priorities was identified in relation to the uses of each room, its geometrical arrangement (adjacency, front/back relations etc), and underlying structures (connectivity, depth and spatial integration) in order to establish congruencies and non-congruencies between a social-cultural order embedded in the self-built domestic space and the design logic contained in the houses offered by official agencies. The comparative analysis points towards the convivial existence of two tendencies: one that seems to reinforce a design logic inasmuch as the additions and modifications performed by the dwellers do not alter but even emphasize the original configuration of the designed houses, and another one in which those patterns are subverted in accordance with a logic which, to a lesser or greater degree, coincides with that of the self-built dwellings

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O presente trabalho objetiva analisar o papel do crédito vinculado às tentativas de fomentar a modernização da estrutura econômica nordestina. Tal procedimento se sustenta nos financiamentos do BNB, o qual se configura como instituição financiadora do processo de industrialização da Região Nordeste. O principal fundo à essa finalidade é o FNE. Dessa maneira avaliaremos também a importância do crédito na dinâmica de regiões periféricas como o nordeste o é. Assim, indaga-se: tais mecanismos foram relevantes para eliminar os gargalos produtivos do Nordeste através da modernização de sua economia? O direcionamento do fundo ocorreu de forma a diminuir o hiato intra-regional? A suposição do trabalho é que tais fundos configuraram-se como essenciais à economia nordestina, no entanto, insuficientes para a finalidade a qual foram criados. Usa-se uma pesquisa bibliográfica alicerçada na literatura pertinente, associada a uma análise documental, a qual permite a utilização de dados estatísticos que demonstrem o desempenho do BNB referente ao objetivo do FNE. Finalmente, nota-se que, tanto houve uma concentração no direcionamento do fundo para setores menos complexos, o que contribuiu para a manutenção estrutural da economia nordestina, como o fundo atuou de forma espacialmente imperfeita garantindo a desconcentração de apenas algumas sub-regiões

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Le présent étude analyse les effets de la politique de financement de l éducation de base, par les Fonds contables, Fundef et Fundeb, et sa proposition de valorisation de l enseignement, en considerant les dimensions de la carrière et de la rémunération des professeurs de l éducation publique de l état du Rio Grande do Norte, entre les années de 1996 et 2000. Pour comprendre les contraintes de l évaluation des politiques publiques, en cherchant aussi les contribution en Marx (1996) selon qui « le concret est concret » et que la dialétique du concret peut appuyer pour la tentative de capter le fenomène étudié. On a utilisé encore le référentiel bibliographique relatif au financement de l éducation et la valorisation de l enseignement à partir de la littérature reférente aux dimensions de l objet (Fundef et Fundeb) et (carrière et rémuneration). Dans la recherche documental, au-delà des législations, directrices nationales et locales pertinentes, se sont utilisés des donnés référents aux ressources, disponibles à la Finbra, Trésor National, SIOPE/RN, INEP/MEC, des informations du résumé de la feuille et feuille de payement du Secrétariat d État, de l Éducation et de la Culture (SEEC) et 289 bulletins de salaire de 21 professeurs. On a réalisé interview semi structurée avec une quantité de 9 professeurs, reférent à la carrière, et un questionaire appliqué à 12 professeurs relatif à la remuneration. On considère que sur les résultats reférents aux indicateurs éducationnel, dans la période Fundef il y a eu une réduction des inscriptions aux écoles de l état comme aussi aux fonctions des professeurs de l Enseignement Fondamental, et cela correspond à 37%. À partir de la vigence du Fondebe (2007 - 2010) ces indicateurs ont équalisé. Pendant toute la période, 1996 et 2010 il y a eu une augmentation des inscriptions de 119,03%, et aussi aux fonctions des professeurs de 77,44%. Par rapport aux informations de financement, on a constaté que, du minimum exigé (60%) sur l aplication des fonds à la rémuneration de l enseignant, on applique pour la période des deux fonds, plus que le minimum exigé, c est-à-dire de 83,29% à 98,89% des fonds. Les effets des fonds sur la carrière des 9 professeurs n ont pas été satisfactoires, si l on considère la promotion et la progression. Au cas de la promotion des 9 de ces professeurs, un seul a évolué son niveau (les titres) mais a, au même temps, rétroagit dans sa progression. Pour la progression des 9 professeurs, 8 d entre eux ont sa progression retardée, ce qui correspond à entre 2 et 5 classes, et ce qui provoque un préjudice qui varie entre 10% à 45% sur sa remunération. La différence d une classe à l autre correspond à 5% de son salaire. On évalue que les avantages financières contribuent pour la remunération avec un pourcentage plus élevé que son salaire, ce qui diminuent pendant lo Fundeb. Par rapport à la remunération un professeur de 24 ans de service avec formation, n arrive même pas à gagner 2 salaires minimums. Le professeur de 30 ans de service, maître, reçoit un salaire, en 2010, qui correspond a moins de 3 salaires minimums, c est-à-dire, une proportion de 2,82 et une remuneration qui correspond à un peu plus que 3 salaires minimums, c est-à-dire, une proportion de 3,66. L enseignement n est pas très favorisé si on le met face à d autres profession qui ont aussi l exigence de formation supérieure, ce qui provoque un effet négatif pour voir l enseignement comme profession. À propos des effets sur la rémuneration, on conclue qu il y a eu une amélioration mais encore insufisante, surtout si l on compare au Salaire Minimum annuel. On évalue que les fonds Fundef et Fundeb n ont pas été capables de promouvoir la valorisation de l enseignement dans le contexte de carrière et rémuneration. On observe quelques résultats négatif dans la politique de fonds, une fois qu il y aurait en avoir avec l incapacité de tel politique en promouvoir la dite valorisation de l enseignement, ce qui est une des causes, le financement avec des restriction budgétaire

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This work discusses about the teacher salary in the primary school after the creation of the Fundo de Manutenção e Desenvolvimento do Ensino Fundamental e Valorização do Magistério (Fundef), in the public schools in Natal/RN, from 1996 to 2006. The salary is considered one of the politic dimensions of the valorization of teaching. We aim to analyze the implication of this fund to the teacher remuneration, with different levels of training, in the early career, comparing it to the annual minimum salary, during the same period. This study has a historic-critic approach, establishing the relationship between the elements into a particular context (valorization of teaching/ teacher salary) and the elements from general contexts (financing/ Fundef). Analyzing data of the teacher remuneration from municipal payroll and comparing them to the annual national minimum salary gave us the result that the teachers, in their early career, do not have remuneration with a satisfactory evolution. Teachers that finished high school received until three minimum salaries before the creation of Fundef (1996-1997), after that (in 1998) they received under two minimum salary. In addition to this, independently of the level of the teacher training, their remuneration is under three minimum salaries. Hence, we can infer that the politic of funds is distant from the ideal to valorize the professional of the municipal teaching

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The portfolio theory is a field of study devoted to investigate the decision-making by investors of resources. The purpose of this process is to reduce risk through diversification and thus guarantee a return. Nevertheless, the classical Mean-Variance has been criticized regarding its parameters and it is observed that the use of variance and covariance has sensitivity to the market and parameter estimation. In order to reduce the estimation errors, the Bayesian models have more flexibility in modeling, capable of insert quantitative and qualitative parameters about the behavior of the market as a way of reducing errors. Observing this, the present study aimed to formulate a new matrix model using Bayesian inference as a way to replace the covariance in the MV model, called MCB - Covariance Bayesian model. To evaluate the model, some hypotheses were analyzed using the method ex post facto and sensitivity analysis. The benchmarks used as reference were: (1) the classical Mean Variance, (2) the Bovespa index's market, and (3) in addition 94 investment funds. The returns earned during the period May 2002 to December 2009 demonstrated the superiority of MCB in relation to the classical model MV and the Bovespa Index, but taking a little more diversifiable risk that the MV. The robust analysis of the model, considering the time horizon, found returns near the Bovespa index, taking less risk than the market. Finally, in relation to the index of Mao, the model showed satisfactory, return and risk, especially in longer maturities. Some considerations were made, as well as suggestions for further work

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The use of the maps obtained from remote sensing orbital images submitted to digital processing became fundamental to optimize conservation and monitoring actions of the coral reefs. However, the accuracy reached in the mapping of submerged areas is limited by variation of the water column that degrades the signal received by the orbital sensor and introduces errors in the final result of the classification. The limited capacity of the traditional methods based on conventional statistical techniques to solve the problems related to the inter-classes took the search of alternative strategies in the area of the Computational Intelligence. In this work an ensemble classifiers was built based on the combination of Support Vector Machines and Minimum Distance Classifier with the objective of classifying remotely sensed images of coral reefs ecosystem. The system is composed by three stages, through which the progressive refinement of the classification process happens. The patterns that received an ambiguous classification in a certain stage of the process were revalued in the subsequent stage. The prediction non ambiguous for all the data happened through the reduction or elimination of the false positive. The images were classified into five bottom-types: deep water; under-water corals; inter-tidal corals; algal and sandy bottom. The highest overall accuracy (89%) was obtained from SVM with polynomial kernel. The accuracy of the classified image was compared through the use of error matrix to the results obtained by the application of other classification methods based on a single classifier (neural network and the k-means algorithm). In the final, the comparison of results achieved demonstrated the potential of the ensemble classifiers as a tool of classification of images from submerged areas subject to the noise caused by atmospheric effects and the water column

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The fissures aquifer northeast semi-arid Brazilian, present high text frequently of leave, with of low a hídric availability. The research has as objective main to analyze the components that inside influence in the salinity of the waterbearing fissures of an evaluation physicist-chemistry of the water, leading in consideration the physical interventions of the environment. One used techniques of interpretation of image of Landsat satellite -1999 and delimitation of the micro basin through the topographical map SUDENE. One identified waters of the NaCl type with Ca++ and Mg++ in secondary concentrations. The analyzed wells (15), had presented an average salinity of 5.147 mg/L of STD and a well only supplies drinking waters with 319 mg/L of STD. The recharge of the aquifer one if carries through for infiltration in the open fracture of ortognaisse it migmatization. The type and directions of the fracture do not control the STD. Relations between salinity and out let do not exist. The quality of the well of low salinity is identical the superficial waters (aquifer dam and alluvial). The studies of the meteoric erosion processes had evidenced that in the transformations of the rock in ground, the Ca++ and Na+ are taken for superficial waters. The treatment of the data chemical showed that the grade of Na+, Ca++, Mg++ and Cl-are controlled for the evaporation process, from only water that would have the qualities of superficial waters or the well of low salinity. Already the HCO3-grade is controlled for the precipitation of the dolomite. The STD of this aquifer one would be consequence of the high tax of evaporation of dams constructed in regions of plain topography. You leave them precipitated in deep argillaceous ones dry dams are led for the aquifer in first rains. The research suggests some recommendations for the use and exploitation of the water salinity in piscicultura, carcinicultura, culture of the grass-salt (Atriplex sp), among others

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During the storage of oil, sludge is formed in the bottoms of tanks, due to decantation, since the sludge is composed of a large quantity of oil (heavy petroleum fractions), water and solids. The oil sludge is a complex viscous mixture which is considered as a hazardous waste. It is then necessary to develop methods and technologies that optimize the cleaning process, oil extraction and applications in industry. Therefore, this study aimed to determine the composition of the oil sludge, to obtain and characterize microemulsion systems (MES), and to study their applications in the treatment of sludge. In this context, the Soxhlet extraction of crude oil sludge and aged sludge was carried out, and allowing to quantify the oil (43.9 % and 84.7 % - 13 ºAPI), water (38.7 % and 9.15 %) and solid (17.3 % and 6.15 %) contents, respectively. The residues were characterized using the techniques of X-ray fluorescence (XRF), Xray diffraction (XRD) and transmission Infrared (FT-IR). The XRF technique determined the presence of iron and sulfur in higher proportions, confirming by XRD the presence of the following minerals: Pyrite (FeS2), Pyrrhotite (FeS) and Magnetite (Fe3O4). The FT-IR showed the presence of heavy oil fractions. In parallel, twelve MES were prepared, combining the following constituents: two nonionic surfactants (Unitol L90 and Renex 110 - S), three cosurfactants (butanol, sec-butanol and isoamyl alcohol - C), three aqueous phase (tap water - ADT, acidic solution 6 % HCl, and saline solution - 3.5 % NaCl - AP) and an oil phase (kerosene - OP). From the obtained systems, a common point was chosen belonging to the microemulsion region (25 % [C+S] 5 % OP and AP 70 %), which was characterized at room temperature (25°C) by viscosity (Haake Rheometer Mars), particle diameter (Zeta Plus) and thermal stability. Mixtures with this composition were applied to oil sludge solubilization under agitation at a ratio of 1:4, by varying time and temperature. The efficiencies of solubilization were obtained excluding the solids, which ranged between 73.5 % and 95 %. Thus, two particular systems were selected for use in storage tanks, with efficiencies of oil sludge solubilization over 90 %, which proved the effectiveness of the MES. The factorial design delimited within the domain showed how the MES constituents affect the solubilization of aged oil sludge, as predictive models. The MES A was chosen as the best system, which solubilized a high amount of aged crude oil sludge (~ 151.7 g / L per MES)

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This study aimed to characterize, for the first time, the benthic invertebrates that inhabit the region of soft bottoms adjacent to the APARC reefs in order to situate them as an important component of infralittoral coastal areas of Northeast Brazil. Soft bottoms areas of APARC corresponds to infralittoral zones vegetated by seagrass Halodule wrightii and unvegetated infralittoral zones, both subjected to substantial hydrodynamic stress. Through scuba diving, biological and sedimentary samples of both habitats were analyzed, with a cylindrical sampler. We identified 6160 individuals belonging to 16 groups and 224 species. The most abundant macrofaunal group was Polychaeta (43%), followed by Mollusca (25%) and Crustacea (14%), what was expected for these environments. In the first chapter, regarding vegetated areas, we tested three hypotheses: the existence of differences in the faunal structure associated with H. wrightii banks submitted to different hydrodynamic conditions; the occurrence of minor temporal variations on the associated macrofauna of banks protected from hydrodynamic stress; and if the diversity of macrofauna is affected by both benthophagous predators and H. wrightii biomass. It was observed that macrofauna associated at the Exposed bank showed differences in structure when comparing the Protected bank, the granulometry of the sediments, that co-varies with the hydrodynamism, was the cause of these variations. The results also pointed to a lower temporal variation in the macrofaunal structure on the Protected bank and a negative relation between macrofaunal and benthophagous fish abundance. At the Exposed bank, a greater faunal diversity was observed, probably due to the higher seagrass biomass. The second chapter compares the vegetated and non-vegetated areas in order to test the hypothesis that due to greater seasonal stability in tropical environments, seagrass structure would act to distinguish the vegetated and non-vegetated areas macrofauna, over time. It was also expected that depositivores were the most representative invertebrates on non-vegetated environments, on the assumption that the seagrass bank would work as a source of debris to adjacent areas, enriching them. Considering all sampling periods, the total macrofauna abundance and diversity were higher in vegetated areas, when compared to non-vegetated ones. Seasonally, the structural complexity provided by Halodule differentiated more clearly the fauna from vegetated and non-vegetated areas, but only at the climatic extremes, i.e. Dry season (extreme climatic stability, with low hydronamism variation) and Rainy season (great hydrodynamism variation and probably vegetated bank burial). Furthermore, the high organic matter levels measured in the sandy banks coincided with an outstanding trophic importance of deposit feeders, proving the debris-carrying hypothesis. The last chapter focused on the non-vegetated areas, where we tested that the hypothesis infaunal halo in tropical reefs depending on local granulometry. In this context, we also tested the hypothesis that benthophagous fish predation would have an effect on the low abundance of macrofaunal groups due to the high hydrographic stress, thus allowing other predatory groups to have greater importance in these environments. Proving the hypothesis, no spatial variation, both on abundance families neither on community structure, occur along distance of the edge reefs. However, we found that complex combinations of physical factors (grain size and organic matter levels originated from local hydronamic conditions) covary with the distance from the reefs and has stronger influence on macrofauna than considered biological factors, such as predation by benthophagous fishes. Based on the main results, this study shows that unconsolidated areas around APARC reefs are noteworthy from an ecological and conservational point of view, as evidenced by the biota-environment and organismal relations, never before described for these areas

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Este estudio analiza los efectos de la política de financiamiento de la educación básica, por intermedio de los Fundos contables, Fundef y Fundeb, y su proposición en valorar el magisterio, considerando las dimensiones de carrera y de la remuneración de los profesores de la red pública estadal de enseñanza del estado de Rio Grande do Norte, en el período entre 1996 y 2010. Para entender las condicionantes de la evaluación de las políticas públicas, se buscó también las contribuciones de Marx (1996) segundo quién “el concreto es concreto” y que la dialéctica del concreto se puede auxiliar en el intento de captar el fenómeno estudiado. Se utilizó aún, el referencial teórico bibliográfico relacionado al financiamiento de la educación y a la valoración del magisterio, a partir de la literatura referente a las dimensiones del objeto (fundef y Fundeb) y (carrera y remuneración). En la investigación documental, además de las legislaciones, directrices nacionales y locales pertinentes, se utilizaron datos referentes a los recursos disponibles en la Finbra. Tesoro Nacional, SIOPE/RN, INEP/MEC, datos de resumen del folio y folio de pagamiento de Secretaria de Estado, de la Educación e de la Cultura (SEEC), y 289 sueldos de 21 profesores. Se realizó entrevista semi estructurada con nueve profesores, referente a la carrera, además de un cuestionario aplicado a 12 profesores relacionado a remuneración. Se considera que en los resultados referentes a los indicadores educacionales, en el período Fundef ocurrió una reducción en las inscripciones de la red pública de enseñanza, como también en las funciones docentes, de la enseñanza base (fundamental), que corresponde a 37%. A partir de la vigencia del Fundeb (2007 – 2010), estos indicadores fueron puestos en ecuación. En todo el período entre 1996 a 2010, ocurre un aumento en las inscripciones de 119,03% y en las funciones docentes de 77,44%. Sobre los datos de financiamiento, se constató que, del mínimo exigido (60%) en la aplicación de recursos de los Fundos en la remuneración del magisterio se aplica en el período de los dos Fundos, pero el mínimo exigido, o sea, 83,29% a 98,89% de los recursos. Los efectos de los Fundos en la carrera de los nueve profesores, considerando la promoción y la progresión, no han sido satisfactorios. En la promoción de los nueve de estos docentes, apenas uno evolucionó el Nivel (titulación), pero retrocedió en la progresión. En la progresión de los nueve profesores, ocho se hallan con la progresión retrasada, entre dos y cinco clases, acumulando un perjuicio que varía de 10% a 45% en su ganancia. La diferencia de una clase a otra corresponde a 5% en la renta anual. Se observa que las ventajas pecuniarias contribuyen con la remuneración con porcentaje más alto que la renta, disminuyendo esta diferencia en el período de Fundeb. Sobre la remuneración, un profesor con 24 años de carrera, con formación (magisterio), no consigue, después de años de profesión, ganar ni siquiera dos salarios mínimos. El profesor con 30 años de carrera, con maestría, tiene una renta, en 2010, correspondiente a menos de tres salarios mínimos, o sea, 2,82 y una remuneración que equivale a poco más de tres salarios mínimos, o sea, 3,66. Si comparamos la profesión de magisterio con otras que igual exigen formación superior, la primera es, en general, de bajo nivel, causando un resultado negativo sobre la búsqueda de la profesión del magisterio. Por los efectos en la remuneración, se concluye que hubo una mejoría, pero aún insuficiente, sobre todo al comparar con el Salario Mínimo Anual. Se evalúa, una vez que los fundos – Fundef y Fundeb – no fueron capaces de promover la valoración del magisterio en las dimensiones de la carrera y de la remuneración. Se constatan algunos resultados negativos en la política de Fundo ya que tendría que ver, principalmente, con la incapacidad de la referida política a valoración de magisterio, siendo una de las causas, o financiamiento con restricción de presupuesto.

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Le travail suivant discute le salaire touché par les professeurs et leur rémunération, face à l’implémentation du Fond de Mantenance du Développement de l’Éducation de Base et Valorisation des Professionnels de l’Enseignement (Fundeb), au Système d’Éducation Public de la Municipalité de la ville de Natal, entre les années de 2007 a 2010. L’objectif est l’analyse des repercussions du Funeb pour la rémuneration des enseignants dans le contexte de la politique de financement de l’Éducation de Base e ses propositions de valorisation des enseignants – revennu et rémunération. L’étude s’est utilisé la recherche bibliographique et documentale, les informations relatives à : Éducatif (inscriptions), rémunération (bulletin de salaire et bulletin de paie), budgétaires (recette et dépense) au ressource – microinformations du recensement scolaire (INEP/MEC), SIOPE/FNDE et lo PCCR de la municipalité (LC nº058/2004), et comme donné comparatif on utilise la rémunération et la valeur du salaire minimum national – actualisé par le INPC. À partir de là, les études montrent que dès la Constitution Fédeérale de 1988, il y a eu des changements dans la structure du financement de l’Éducation par la politique de Fonds, iniciée par le Fundef et continuée par le Fundeb, avec des reflets pour la valorisation des enseignants, spécialement, sur la rémunération. Par rapport au revennu, l’étude montre un réajustement à chaque année qui observe, en 2007, un pourcentage de 23,74%, c’est-à´dire, la plus grande de la série historique. Par l’analyse des donnés de revennus on peut observer que les enseignants, au début de leur carrière, présente des réajustement sur leur revennu et rémunération plus petit que celui du Salaire Minimum National, et pourtant les enseignants de niveau supérieur (N1), spécialisation et maîtrise (N2) ont présenté le même pourcentage de croissance de la rémunération pendant cet étude, qui correspond à 14,7%. Le pourcentage pour le professeur docteur a été noté en 33,9%. Par rapport aux enseignants de plus de temps de service, entre 10 et 15 ans, les pourcentages de réajustement ont été différents, car ils montrent des proportions croissantes selon le niveau de formation et le temps de carrière comme enseignant. Malgré le Fundeb présente des progressions, il ne s’est pas encore configuré comme une politique d’amélioration de salaire pour les enseignants. On remarque que pendant l’analyse, il y a une diminuition de proportion entre la valeur de rémunération e la quantité de salaires minimum composant le total, ce qui configure un procès qui exige de plus grands investissements aux salaires des enseignants.

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This study is about the enhancement of the elementary school in Natal/RN, (PCCR - Law No. 058/2004), concerning to the horizontal promotion through the performance evaluation. It uses as reference the education policy on the legislative field hegemony and the managerial model. The analysis of the teacher´s valorization is based on the policy of Funds (Fundef and Fundeb) in the Brazilian social and educational agenda. The study focuses on the Career Plan, Career and Remuneration of teachers in the period (2004-2010).The study focuses on the Career Plan, Career and Remuneration of teachers in the period (2004-2010). The thesis argues for the necessity to adopt a direct relationship between career development and horizontal promotion for more others fifteen classes, no matter to any conditioning variables. In addition, the performance shall be evaluated by interval of 25 years to reach at least the provisions decided in the law, which determines the salary adjustment in 5% at every two years, as pointed at the PCCR, about teachers remuneration, and teachers qualifications. A work of a bibliographic and a documental review about the education funding with the purpose of enhancement of educational work, career concepts, and also promotion and evaluation performance as well was performed based on experts authors in this field. The survey was organized with the aim of articulating quantitative and qualitative information, analyzing data from the teacher's salary - payrolls and paychecks - also applying a questionnaire. After the implementation of the PCCR, it was found that the wage indices for horizontal promotion during the teaching career are tied to a strategy for evaluating the performance which disqualifies the teacher‟s salaries in a minimum percentage of 25% (up to 25 years) and there are also elements that disturb the promotion strategy. The national minimum wage was set in three salaries by the PSPN Lei nº11.738/2008 but it never reaches the three salaries at Natal/RN educational system.Otherwise, the elements that structure the horizontal promotion in fifteen classes, throughout the career, flout the minimum years of teaching work, long established in 25 years. In addition, changes in terms in the salary increase depend on individual efforts by professional development through titration. Concerning to the career, despite of the category approving its PCCR, neither this instrument nor the Funds Policy managed to establish regulations were able to cope effective rules for valuing the teachers in the educational district system. It is necessary to ensure, in percentage terms and financial, the real remuneration of teachers with the attainment of horizontal promotion, reviewing the elements that structure the career and the determinants of performance evaluation.