12 resultados para Investimentos financeiros

em Universidade Federal do Rio Grande do Norte(UFRN)


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The chores and the daily physical and social demands make us feel more and more the need to be in a familiar and restoring environment, with which we frequently establish emotional bonds. The interaction with places for resting and leisure, exemplified in the Environmental Psychology literature as recreational and home environments, allow us to exercise our potentials and to strengthen our (personal and collective) identity. Bearing this in mind, this dissertation has as aim to study the relation of affection between the place and the inhabitants of the community of Pipa-RN, which has turned from fishermen s village into tourist destination, bringing with it many changes to the local population. To accomplish that, we made use of behavioral observations, interviews, and graphic and photographic documentation with 30 subjects selected through a network of indications, attending to the criterion loving Pipa . After analysis and systematization of the answers, we identified three super-categories: 1) Love, characterized by the strong representation that an environment has upon an individual without, necessarily, there being an affective link, allowing it to be nurtured from a distance and dissociated from the desire to be present; 2) Attachment, demonstrated by the difficulty in leaving the place, a bond that can be mediated by personal financial investments or expectation of future benefits; 3) Affiliation, which refers to the feeling of belonging to the place and its community, sharing its history, culture, habits, etc., independent from the place of birth. These super-categories are not exclusive, on the contrary, they can form combinations which we denominate as situations, that could vary from 01 (individual involved with none of the three) to 07 (individual involved with the three); there wasn t the combination between Attachment and Affiliation. These results showed that within the framework of relations of affection with the place, there are countless possibilities of interaction individual-environment, determined by the physicalenvironmental characteristics and by the assessment that each individual makes of it. With this small contribution to the theme, we hope to enlighten the perspectives for future research, especially involving the relation of affection for places and the adoption of proenvironmental conducts, as a question of preservation of the ecosystems and of the quality of life of the inhabitants

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This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

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The present report is the result of an applied research in the educational entities of the third sector, aiming to demonstrate whether the financial influences the perception of users on the image of those entities. For both used the prospect of integrative marketing relationship adapting to and developing a set of indicators which bore the measurement of images from the model of Machado et al (2005) and Kotler and Fox (1994). The sample included a total of 187 parents and financial responsibility in 03 (three) institutions of education in Natal / RN. These data were processed by multivariate statistical analysis, factor analysis, linear regression, analysis of cluster and discriminant analysis. The factor analysis also identified 6 images perceived by users of services. Next were the relationships of cause and effect between the financial and images formed. In discriminant analysis, was identified two distinct groups of parents and guardians with financial perceptions similar and well defined. The result of the work shows that the differential level of financial participation of parents and guardians not influence the formation of the images formed from educational institutions of the third sector

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The social balance is turning into an instrument capable of identifying the Organizational Commitment socio-environmental. The objective of the Social Balance is to present the application of company resources on socio-environmental investments internally and externally. The research was developed based on the Balance Social and Sheet from Alumina North Brazil S / A, ALUNORTE, for fiscal years 2008 and 2009, with the purpose of describing the finding of the Balance Social and Sheet from ALUNORTE about social responsibility. To validate the proposal were doing comparisons between accounting and financial datas from Alunorte and Y.Yamada, in order to highlight what they say and indicators confirm the privileges of the first against second

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This dissertation aims to understand the importance of the National School Feeding as a strategy for ensuring the promotion of food and nutrition security in the municipality of Macaíba / RN, taking into account the implementation of the Law School Feeding, 11,947, 2009. The program was extended to all public basic education, youth and adults, in addition to ensuring that 30% of transfers from FNDE, were intended for the purchase of products from family farms. The survey was conducted with 160 students from public schools and farmers nesting Quilombo dos Palmares II, who produce on their land vegetables, fruits and cereals for their own consumption, for sale in local markets, in addition to providing for PNAE. The reciprocity between neighbors, such as mutual aid and sharing of common goods was noticeable in this group of farmers, since it was necessary to meet weekly deliveries of products to schools. As students, we applied a test of acceptability in two schools located in rural and in urban areas, to learn the opinion of ourselves in relation to school food consumed. It was concluded that to be most effective program in the region, there must be a better match in school menus, so that it can be attractive to students and to ensure greater use of fresh food, the main ingredient of same, practice of nutrition education in schools, to teach students the importance of food to health. In relation to local management, noted the need for adjustments bureaucratic as hiring staff for the departments, in order to be more agile in releasing payments to farmers, in addition to hiring assistants general services for schools, one Since the cooks exert dual role, the cooking while being responsible for cleaning the entire school environment. Government investments in the rural sector would be extremely valuable for farmers, since they need financial resources to purchase inputs, irrigation projects for gardens, availability of land for planting, transportation to facilitate the delivery of its products to schools and technical assistance more frequently

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Access is a problem of higher education in Brazil that has existed since the formalization of this has occurred since the installation of the Portuguese court in Brazil in 1808. Only 10% of young people between 18 and 24 years of age attending this level of education in 2000, arriving in 2010 just 15%, far from that determined the National Education Plan in 2001, triple that percentage by the year 2010. In addition, a majority of seats of public HEIs is populated by students from the private network, especially in high-demand courses. In this context, this study aims to identify the costs related to the trajectories of students who were successful in the vestibular UFRN editions from 2006 to 2010. Presents an overview of higher education in Brazil, a brief history of vestibular, as well as new forms of access, and some of the policies to expand such access, highlighting the argument Inclusion UFRN. Focusing on the theme of the paper presents the concepts of opportunity costs and social. After collecting data through a questionnaire and consultation of databases COMPERVE was developed to search for a descriptive and analytical, with the participation of 3,995 students, of whom 1642 (41.1%) had completed secondary education in schools public, and 2,078 (52%) in private schools. The profile indicates that 90% are single, about 50% are 21 years of age, are white and female. In the course of preparation for college entrance exams, 80% chose the course during or after completion of the last year of high school, and almost 70% said they had started preparing at that time. Findings related to the costs involved with this preparation indicate that, in most cases there were school fees and disbursements and workshops, and the purchase of books and other materials, with parents primarily responsible for this cost, the amount disbursed each month was up $ 300 for 64% of respondents and only 7% of them exceeded $ 1,000, the major non-financial costs were characterized by the following resignations: job opportunities (24%) or temporary work (20%) courses of languages (26%), leisure activities (48%), leisure travel (43%), and parties and / or shows (54%). Of social investments by the government, stand out in the tax waiver scholarships for study in private institutions, grant exemption from the registration fee of vestibular, the preparatory courses UFRN, and seminars by COMPERVE / UFRN with networks of high school. From the junction of the opportunity costs (private costs) and social costs (public costs), a new concept: the social opportunity cost, which measures the combined efforts of families and government to finance the opportunity to access higher education of an individual. This concept can and should be incorporated as a strategic vector for the sake of democratic university, which reflects the social model that is sought

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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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Desde a criação da tecnologia e do seu uso pelas empresas, a relação custo e benefício nem sempre foi bem elucidada tanto para os responsáveis pela área de tecnologia quanto para a alta direção. Mas, apesar disto, cada vez mais as organizações investem maciçamente em tecnologia, esperando que esta seja a solução para diversos problemas. Por isto, esta questão tem se tornado crucial para o processo de tomada de decisões, visto que investimentos nesta área costumam ser dispendiosos e, na atual conjuntura, estas análises precisam ser extremamente criteriosas para que se miniminizem as possibilidades de insucesso dos projetos, principalmente numa economia estabilizada e de concorrência acirrada. Uma das alternativas que as empresas têm buscado para atingir o sucesso e correr menos riscos é a terceirização da área de TI. Partindo desta visão, a presente dissertação tem por objetivo realizar uma investigação sobre a terceirização dos serviços de TI em todos os seus aspectos, isto é, desde a sua motivação, serviços efetivamente terceirizados, vantagens, desvantagens e possíveis obstáculos, a visão do alinhamento estratégico da TI, os processos de gestão de contratos e formas de controle e, por fim, tendências futuras. Trata-se de uma pesquisa de múltiplos casos, envolvendo franquias do Sistema Coca-Cola no Brasil. O estudo apresenta uma pesquisa bibliográfica sobre o processo de tomada de decisão empresarial, a análise de investimentos, a gestão e a terceirização da TI, o que permitem definir as dimensões de análise da pesquisa. Na pesquisa de campo foram entrevistados os gerentes da área de TI, nas cidades de Brasília-DF, Goiânia-GO e Ribeirão Preto-SP. A pesquisa de campo permitiu identificar como as mesmas avaliam seus investimentos em TI, como esta área é gerenciada, o que as levou a optar pela terceirização e como os processos terceirizados afetam a organização. Por se tratar de uma pesquisa qualitativa, optou-se por analisar comparativamente as três organizações. Com a realização deste estudo, obtiveram-se, como principais resultados, que as organizações estão utilizando a terceirização em TI para focar no negócio principal e, mesmo encontrando diversas desvantagens, inclusive com relação a custos, acreditam que os benefícios justificam. Ainda identificaram-se alguns obstáculos internos para a terceirização, principalmente quanto ao receio de se perder a inteligência do negócio. O acompanhamento dessas atividades terceirizadas é realizado pela equipe interna e por critérios estruturados, onde se verificam os níveis de serviço

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Investments in health have controversial influence on results of the health of populations, besides being subject rarely explored in literature. Moreover, from the 1970s, the social determinants of health have been consolidated in the disease process as multifactorial factors (social, economic, cultural, etc.) that directly or indirectly influence the occurrence of health problems of populations, as well as mortality rates. This study aimed to evaluate the influence of these investments and the social determinants of health on infant mortality and its neonatal and post-neonatal mortality. This is an ecological study, in which the sample was composed of Brazilians cities with over 80,000 inhabitants, avoiding fluctuations in mortality rates for common small populations, and ensure greater coverage of information systems on mortality and births Brazilians and, therefore, increase data consistency. To isolate the effect of investments in health, we used multiple linear regression. The socioeconomic indicators (p <0.001, p = 0.004, p <0.001), the inequality index (p <0.001, p = 0.001, p = 0.006) and coverage of prenatal visits (p <0.001, p <0.001; p = 0.005) were associated with infant mortality rate total, neonatal and post-neonatal, and the Gross Domestic Product per capita only influenced the overall infant mortality rate and neonatal (p=0.022; 0.045). Investments in health, in this model, lost statistical significance, showing no correlation with mortality rates among children under one year. We conclude that the social determinants of health has an influence on the variation in mortality rates of Brazilian cities, however the same was not observed for indicators of health investment

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels