A comunicação interna numa organização pública

The present study compose an analysis on the process of internal communication at a public organization, built on the survey data originary of administrative conduct, observation on the cultural model of the organization and how the interdepartmental and interpersonal relations shows up. The research, exploratory descriptive kind, had theoretical basis on two knowledge areas Administrative Science and Social Communication and was developed at Instituto do Desenvolvimento Econômico e Meio Ambiente IDEMA, in Rio Grande do Norte. During data collection, were conducted spontaneous and semi structured interviews with directors and coordinators, besides the application of directed questionnaire to functionaries in two unites of the institution. Through the analysis and interpretation of the data, we came to the conclusion that the process of internal communication at a public organization fall in with same challenges of private organizations, but with peculiarities that attracts the scientific look specially, in concern of the attitude assumed by the administrators in the conduction of communication functions inside the organization, the profile of social actor and the communication channels used. Although the organizational communication represents more and more a strategic function, as an administration tool, the point that research gets to shows that in public organizations the communication refrains from administrative purpose and with the major objective of giving publicity to the institutional acts and actions

Micarande: festa do povo?

Contemporary politics have assumed new configurations both in the way they are carried out and in the content publicized. Nevertheless, some practices are unchanged since antiquity. But the advent of the media and its circumstantial molding of current society have forced politics to make some changes to adapt both to mass media and to the new social practices in liberal democracy. Given that fact, this study tried to demonstrate how power has become personalized in Campina Grande, Paraíba, Brazil, by a politician named Cássio Cunha Lima. Through the communications media and popular manifestations, he has been trying to create a symbiosis between Micarande a Carnival party (not held in the traditional Mardi Gras week) and his own public image, elaborating a process that identifies him with that event. In that way, he hopes to appropriate the festival and project his political image by using the party as na electoral currency in his publicity campaigns

Eleições, pesquisas e estratégias de marketing: a campanha eleitoral de Micarla de Sousa em Natal (2008)

From the importance that the political science and the social sciences began to give the electoral programs on TV, were examined in that work academic the effects of research in electoral marketing strategies in Gratuitous Timetable of the Electoral Publicity of the marketing year the candidate Micarla de Sousa (PV) in 2008 for the prefecture of Natal. To analyze the marketing strategies of electoral candidate Micarla de Sousa were used three sources of data: the HGPE on the first part, The interview with the coordinator's marketing campaign of Micarla de Sousa, José Ivan and the quantitative research carried out by the Office IBOPE before and during the period of HGPE. In the analysis of electoral programs, was used the qualitative and quantitative approach, taking as objective to verify whether there was some change in marketing strategy in the candidate Micarla HGPE. So the electoral programs that candidate were transcribed and analyzed and then faced with the results of researches electoral IBOPE carried out in the same period. The interview with the coordinator's marketing campaign the candidate Micarla de Sousa brought relevant information on the construction of public image at the time pre-electoral and electoral. In search of IBOPE, socioeconomic variables were regarded assex, age, education and income. With the collection of this data, there was an intersection of information about the voting intentions of Micarla candidate for mayor of Natal and it was checked how his candidacy has increased or decreased within the surveyed segments and how these oscillations marketing strategies directed at the candidate's HGPE for any specific audience. Also, do not forget that the electoral process is influenced by various factors, because this process is dynamic

1930, a Paraíba e o inconsciente político da revolução: a narrativa como ato socialmente simbólico

This work is an attempt to show that the ideological conflict that has been developed by the hegemony of the 1930 Revolution historical events in Paraíba, conceptually turned into an insoluble social contradiction. It ocurred due to imaginary or formal resolutions of the literature that ended up by altering the epistemological rules of the relation between fiction and reality. The present work is based on The unconscious politics: a narrative as a socially symbolic act , book in which all the literary or cultural texts can and should be read as symbolic resolutions to insoluble social contradictions. From string to contemporary literature this phenomenon has been registered by the several ways of textual production turning the 1930 Revolution into one of the main elements which guides the political scene of Paraíba. The ideological groups still centered on the political resentment and committed to a political conflict forged the existence of two historical truths: one which suits the liberais , the winners, and another is of the 1930 conflict. This work argues in favour of the unconscious politics of the 1930 Revolution. This thesis considers necessarily the relation that the Paraibana society maintains with its past and how this past reaches in the present the liberation of a hidden and repressed truth through its narrativization. Beyond that, how the ideological partiality generated the political resentment through the way of thinking of the rivals under the perspective of the good and evil reveals its insoluble social contradiction. Process which comprehends varied narrative forms of the mass culture products and literary production, as in the methodological perspective pointed by Fredric Jameson that all literary or cultural texts can and shall be read as symbolic resolutions of true political and social contradictions. In the case of Paraiba we will have resolutions that search for the reasons which caused the death of João Pessoa: forgery and publicity of love letters, dispute over the official version of suicide commited by João Dantas, the man who assassinated João Pessoa

Os embates entre ciência e política na experiência parlamentar de Josué de Castro

This study want to know how Josué de Castro, the two terms of a congressman, participated in the Brazilian political-ideological debate of the 1950s. For this, search the 61 speeches in the plenary of the House of Representatives and its 14 projects, analyzing them as historical documents that describe an experience, which enables the central category amalgamated the subject and his time, which breaks up the possibilities of new social practices. Unity of action and reflection, the experience of Castro in the Brazilian parliament has got on the basis of a previous flow experiences in the political-institutional and scientific. Together with the personal history, the political intellectual scenario of his time was another variable considered in the first chapter of this work. In the second chapter did an analysis of 32 speeches and projects of the first term of Josué de Castro, grouping them by thematic affinities. The 43 for the second term were discussed in the third chapter, leaving the final considerations answer the research objectives: What are the main interlocutors? What are your political positions? What are the points of rupture and continuity in his political career? Josué de Castro spoke to the Brazilian state directly to the president, some ministers and to the SUDENE, the ONU appears indirectly through the reports of his participations. His political position was a national-developmentalist who embraced the cause of self-determination of the countries, anti-imperialism, agrarian reform and regional planning, strongly inspired by Celso Furtado and San Tiago Dantas. Castro often has blended a liberal and Marxist terminology, relying on different ideologies to do support his fight against hunger

Análise do processo judicial eletrônico (PJe) sob os parâmetros da discursividade processual e do acesso democrático à justiça

The conceptions of the judicial function, the process and the factors of legitimacy of the norm of decision are changed according to the model of State (liberal, social democratic and constitutional). The right of access to justice, likewise, follows the ideals present in constitutional movements experienced in different historical moments. The deficit of legitimacy of the judiciary is recurring subject of study in the doctrine, especially in the face of democratic standards that permeate the current paradigm of state. Under the process law, the essential element for the distinction of the states based on the rule of law (formal and material) and the democratic constitutional state lies in the democratic guarantee of participation to the litigants in the process of elaborating the norm of decision. The concern about the participatory democracy and the concretion of fundamental rights has as presupposition the conception of popular sovereignty. Keeping this effort in mind, the civil procedure cannot be oblivious to such considerations, especially when it justifies its constitutional conformation from the institutionalization of discourse within the procedural field (democratic principle) and of the democratization of access to justice, leading to the necessary contestation of the theory of instrumentality of the process. The democratic prospects of civil procedure and the concern about the legitimacy of the rule of decision cannot be moved away from the analysis of the judicial function and the elements that influence the legal suit s progress. The computerization of the judicial process entails extensive modification in the way the judicial function is developed, in view of automation of activities held, of the eliminating of bureaucratic tasks, manual and repetitive, and of streamlining the procedure. The objective of this study is to analyze the dogmatic changes and resulting practices from the implementation of the Judicial Electronic Process (JEP), prepared by the National Council of Justice, under the parameters of procedural discourse and democratic access to justice. Two hypotheses are raised, which, based on a bibliographic-documentary, applied and exploratory research, are contested dialectically. The expansion of publicity of procedural acts and the facilitating of communication and practice of such acts are elements that contribute to the effective participation of the recipients of the norm of decision in its making process and, therefore, the democratic principle in the procedural field. Ensuring access (to the parts) to the case files and reasonable duration of the process along with the preservation of its founding principles (contradictory, legal defense and isonomy) are essential to ensure democratic access to justice within the virtual system

A objetivação do controle concreto de constitucionalidade nas decisões do Supremo Tribunal Federal

The independence of the United States and the revolutions that emerged in Europe in the eighteenth century led to the birth of the written constitution, with a mission to limit the power of the State and to ensure fundamental rights to citizens. Thus, the Constitution has become the norm and ultimate founding of the State. Because of this superiority felt the need to protect her, emerging from that constitutional jurisdiction, taking control of constitutionality of provisions his main instrument. In Brazil, the constitutionality control began with the Constitution of 1891, when "imported" the American model, which is named after incidental diffuse model of judicial review. Indeed, allowed that any judge or court could declare the unconstitutionality of the law or normative act in a concrete case. However, the Brazilian Constituent did not bring the U.S. Institute of stare decisis, by which the precedents of higher courts eventually link the below. Because of this lack, each tribunal Brazilian freely decide about the constitutionality of a rule, so that the decision took effect only between the parties to the dispute. This prompted the emergence of conflicting decisions between judicantes organs, which ultimately undermine legal certainty and the image of the judiciary. As a solution to the problem, was incorporated from the 1934 Constitution to rule that the Senate would suspend the law declared unconstitutional by the Supreme Court. With the introduction of abstract control of constitutionality, since 1965, the Supreme Court went on to also have the power to declare the invalidity of the provision unconstitutional, effectively against all without the need for the participation of the Senate. However, it remained the view that in case the Supreme Court declared the unconstitutionality of the fuzzy control law by the Senate would continue with the competence to suspend the law unconstitutional, thus the decision of the Praetorium Exalted restricted parties. The 1988 Constitution strengthened the abstract control expanding legitimized the Declaratory Action of Unconstitutionality and creating new mechanisms of abstract control. Adding to this, the Constitutional Amendment. No. 45/2004 brought the requirement of general repercussion and created the Office of Binding Precedent, both to be applied by the Supreme Court judgments in individual cases, thus causing an approximation between the control abstract and concrete constitutional. Saw themselves so that the Supreme Court, to be the guardian of the Constitution, its action should be directed to the trial of issues of public interest. In this new reality, it becomes more necessary the participation of the Senate to the law declared unconstitutional in fuzzy control by the Supreme Court can reach everyone, because such an interpretation has become obsolete. So, to adapt it to this reality, such a rule must be read in the sense that the Senate give publicity to the law declared unconstitutional by the Supreme Court, since mutated constitutional

Vocabulário técnico e formação dos profissionais da área têxtil: necessidade, elaboração e avaliação de um dicionário de terminologia do vestuário

This research work deals with the compilation of a dictionary on clothing terminology intended to be used as a pedagogic tool as part of the teaching and learning process in the Textile Engineering Course at the Federal University of Rio Grande do Norte. The main terms were selected and assessed by a team of textile teachers and students with the objective to be structured as a conceptual body of information on the following sub-areas of clothing terminology: materials (fabrics and trimmings) and products (garments). This research comprises three main steps: (a) characterization and understanding of the technical vocabulary in the clothing area as well as the identification of a pedagogic demand for a dictionary on clothing terminology, clearly expressed by the textile lecturers and students involved in the assessment of the need and validation of this project development; (b) a proposal for a specific methodology for the compilation of the dictionary which could help the communication process in the lecturing of clothing terminology and (c) based on the terminological principles and the technique of focal groups the dictionary was assessed. The technique of focal groups was used in the first step. In the second step the technique used was that of the terminological methodology adapted to the teaching approach in the Textile Course. In the third step the technique of focal groups was again utilized. It was observed that the main concern of lecturers and students is the lack of a standardized vocabulary, which renders difficult the communication process in both the teaching and learning activities as well as the professional ones in the textile industries. Various aspects, which can overlap, cause this lack of standardization. The main ones pointed out by the study team in the focal groups are: usage of regional words or expressions, usage of foreign words or expressions, analogies, and the low level of formal education, mainly among the industry workers. Another aspect to be considered is the lack of textile literature written in the Portuguese language of Brazil. This evidence shows the importance of a clothing terminology dictionary which will benefit both the education and professional activties in this field of knowledge. This dictionary will also give a substantial contribution to terminological standardization in our research field. With view to fulfill this demand, a dictionary of clothing terminology was compiled with 760 main entries, according to the modern practice in terminology with the necessary modifications concerning our needs. The result of the dictionary assessment was very assertive regarding its structure, contents and possible use in various contexts. The team work emphasized their contribution to the standardization process of the terms that proved to be one of the most important and difficult aspects of this researh work. The significance of this structured terminological dictionary was confirmed by the focal group participants relating to its use for teaching and learning activities, as a reference book, as a source of technical information and also as a tool for pedagogic studies and planning, as well as a significant collaboration to the pedagogic practices in the textile engineering course at University or any other educational institution. Besides, this dictionary can also be used to supply information within the textile field. We are aware that the present work will not exhaust the objectives of this research due to its limitations in opposition to the vast complexity demanded by the compilation of a complete work including all the areas and sub-areas of textile engineering. However, it is an important source for dissemination of concepts on the field of clothing terminology and a tool to effective standardization of the terms used in this subject field

Redes de educação ambiental: um meio como proposta pedagógica para o mundo entrelaçado

The networks terminology has been growing in different meanings, in which emergent structures coming from one not so recently typology aquired, in the 90 s, fluid shapes impelled by waves without borders of the New Information and Communication Technologies. Ever since, the pattern and the morphology are being multiply and strengthen. With this backdrop, this study deals with the Education for Environment Networks, as a political and social, educative and cultural alternative intervention, as an answer for some contemporary demands. But what are these networks? In wich way they organize themselves to germinate political actions? Where is the core of these actions? What are their limits or potentialities? These are some of the questions that are presented along the study proposed. Therefore, we have in view to unveil the network social and environmental pedagogic dimension, as an alternative proposal towards to the planetary cintzenship formation for persons and coletivity. The study employs the exploration reasearch as the analysis of the organizational reference basis and the dinamics of conections that support the dialogue among the groups that belong to the Education for Environment Networks. We conclude that the networks overcome themselves as a powerfull tool to articulate and moblize people. They establish a potential pedagogic act for political and social intervention, as an alternative proposal for the citizen formation and his world vision. We sinalize that the networks are sometimes limited by the poorness of knowledge that still remains on those who find themselves twisted on them, and on the decreasing optics by those who are absent.

A Transposição Didádica dos Gêneros do domínio do discursivo publicitários nos livros didáticos

Advertising text has been a subject of many investigations, because of its multimodal universe. Embodied by a linguistic and discursive materiality laying on scene persuasion, argumentation and power imagery of multissemiotics elements, the advertising text acts as an instrument of power, creating and destroying, promising and denying (CARVALHO, 2007). Advertising not only invites us to act for it, but directs us to look at it. It was under this moving look - of charm and interrogations - that discussions raised in this research were born. Investigations are directed to the school environment, in special, for the discursive advertising domain in Portuguese Language Textbook. It is from this environment that was born our research whose main objective is to analyze how does the didactic transposition of textual genres, described by Marcuschi (2008) as belonging to the "advertising" discourse domain (focusing on advertising genre) in didactic books teaching Portuguese Language before and after the advent of the PCN. Textbooks taken as reference for the study are historically situated in the 90s of the twentieth century and 10 century. Such books refer to elected 7th and 8th grades, currently corresponding to the 8th and 9th grades of elementary school. The choice is justified by the fact that in these Textbook teaching series the presence of advertising domain is recurrent and "didactized". In addition, we are also concerned in analyzing books that circulated around us and our regional reality. Hence, we elected books that were used by two public high schools: Municipal School Clementina Ana da Conceição in Jaçanã city in the Rio Grande do Norte state, State School for Elementary and High school Carlota Barreira in Areia city, Paraíba state. In our research the following categories of analysis were highlighted: (1) presence of advertising in DB, (2) fluctuation terminology: concepts and classifications; (3) The complexity of concepts facilitation, (4) what they propagate, and from which nature are the explored advertisements. From our analysis, we observe how the treatment of textual "advertising" genres have been inserted into Textbooks, and how occurs, in general, their didactic transposition. Focusing on the issue of fluctuating terminology, we noted the difficulty in drawing boundaries between the genres of advertising domain in the Textbooks. However, this also would result in the complexity - in the field of scientific knowledge - of delimiting genres of the same domain. To accomplish our studies, it was required a thorough and systematic dialogue with theories regarding the concept of "Didactic Transposition", due to the theoretical Chevallard Yves (1991), research on the textual genres - Bezerra (2005), Marcuschi (2008), Bazerman (2005), Swales (2004), among others - and studies involving the field of "Advertising" - Sandmann (2002), Carvalho (2007) and others

Fractais e percolação na recuperação de Petróleo

The complex behavior of a wide variety of phenomena that are of interest to physicists, chemists, and engineers has been quantitatively characterized by using the ideas of fractal and multifractal distributions, which correspond in a unique way to the geometrical shape and dynamical properties of the systems under study. In this thesis we present the Space of Fractals and the methods of Hausdorff-Besicovitch, box-counting and Scaling to calculate the fractal dimension of a set. In this Thesis we investigate also percolation phenomena in multifractal objects that are built in a simple way. The central object of our analysis is a multifractal object that we call Qmf . In these objects the multifractality comes directly from the geometric tiling. We identify some differences between percolation in the proposed multifractals and in a regular lattice. There are basically two sources of these differences. The first is related to the coordination number, c, which changes along the multifractal. The second comes from the way the weight of each cell in the multifractal affects the percolation cluster. We use many samples of finite size lattices and draw the histogram of percolating lattices against site occupation probability p. Depending on a parameter, ρ, characterizing the multifractal and the lattice size, L, the histogram can have two peaks. We observe that the probability of occupation at the percolation threshold, pc, for the multifractal is lower than that for the square lattice. We compute the fractal dimension of the percolating cluster and the critical exponent β. Despite the topological differences, we find that the percolation in a multifractal support is in the same universality class as standard percolation. The area and the number of neighbors of the blocks of Qmf show a non-trivial behavior. A general view of the object Qmf shows an anisotropy. The value of pc is a function of ρ which is related to its anisotropy. We investigate the relation between pc and the average number of neighbors of the blocks as well as the anisotropy of Qmf. In this Thesis we study likewise the distribution of shortest paths in percolation systems at the percolation threshold in two dimensions (2D). We study paths from one given point to multiple other points. In oil recovery terminology, the given single point can be mapped to an injection well (injector) and the multiple other points to production wells (producers). In the previously standard case of one injection well and one production well separated by Euclidean distance r, the distribution of shortest paths l, P(l|r), shows a power-law behavior with exponent gl = 2.14 in 2D. Here we analyze the situation of one injector and an array A of producers. Symmetric arrays of producers lead to one peak in the distribution P(l|A), the probability that the shortest path between the injector and any of the producers is l, while the asymmetric configurations lead to several peaks in the distribution. We analyze configurations in which the injector is outside and inside the set of producers. The peak in P(l|A) for the symmetric arrays decays faster than for the standard case. For very long paths all the studied arrays exhibit a power-law behavior with exponent g ∼= gl.

Grau de conhecimento de pacientes sobre o acidente vascular cerebral e a necessidade do uso de cartilha educativa para orientação fisioterapêutica

Stroke is a neurological dysfunction of vascular origin that causes physical impairments and disabilities. Brazil leads the statistics stroke mortality among Latin American countries, demonstrating still be a neglected disease in this country. The incidence is related to risk factors and still is great misinformation in our country about stroke, treatment and prophylaxis. The aim of this study was to assess the degree of knowledge about stroke and patients need to use educational booklet for physiotherapy. The sample consisted of 53 patients, 22 females and 31 males, mean age 56.2 ± 10.9 years. Patients were evaluated by completing questionnaires, observing the socio-demographic and clinical aspects, neurological assessment, functional assessment, knowledge of pathology and presenting educational booklet. The data were analyzed using the chi-square test. According to the results, it was observed that the patients had not enough knowledge about the terminology, complications and warning signs of stroke, were not aware and did not perform the proper positioning of the limb and transfers, however, were aware and performed the stretching maneuvers. This reveals the need to implement policies that lead to information about stroke population. Following discharge from outpatient physical therapy using educational booklets with guidelines on positioning, stretching exercises and transfer is important in functional rehabilitation and encouraging independence of the individual affected by stroke

A apreciação musical infantil: aspectos da constituição da infância contemporânea no discurso de crianças do Ensino Fundamental

Music can be found in peculiar historical and social context with distinct functions, such as religious rituals, ethic-esthetic education of subjects, therapeutic elements, critic and maintenance of established patterns, among others. Considered as language, music acts on dialogue dimensions of the body, the senses, the affectionate-cognitive and of social interactions. Their uses reveal the social forces that cross the culture and constitution of subjectivities. The attribution of senses by the subjects to musical production reveals the cultural voices in dialogue, that circumscribe determined social places to them. Our aim in this work is to investigate the child musical appreciation, with children about 7 to 9 years old, and, by attributing uses and senses to music, unveil the voices that settle the places intended and assumed by infancy in contemporaneity The child constructs its musical appreciation through cultural access and mediation, possible by circulation in several socializing groups like family, school, church, infant groups, community groups and, more recently, publicity and media These last two spheres, enabled by the development of the technological means of communication, contributed to the dissemination of the set of consume ideas and for the emergence of the cultural industry, characteristic of the capitalistic production way in its present configuration. They develop new possibilities of perception of the world, in which the limits between childhood and adulthood are not anymore the same that have been established in previous centuries. So, the child musical appreciation is constituted by homogeneity regarding the senses built and disseminated by cultural industry and by the logical merchandizing, and singularities, associated to the construction of senses in interaction with global, local, and multiple contexts, through which the subject circulates and constitutes himself polyphonically

Infância na publicidade: um estudo sobre o trabalho de crianças na publicidade na cidade de Natal-RN

In Brazilian scene the child labor is a serious and relevant theme regarding issues that involve infancy, arousing the interest and concerning of public and private institutions, and organized civil society. Thus, the child labor is forbidden by the law, considered that the child worker have a distinguished life experience, especially because it is demanded them the early mature of some skill, generating implications on their physical, emotional, cognitive, social and psychological development. Observing those issues, we proposed think the child labor, over and above those considered the worst forms of one and more found in literature, what lead us to think the child labor in the advertising. In that way, this research aimed to investigate the insertion and development conditions of children who work in advertisements, and the possible effects on their lives in the face of that insertion. Participated of this study: three advertising agencies, six video producers companies, one child model s agent and five children with their respective families. Those children were four boys and two girls, with ages between seven and eleven years old, which one that have accomplished four or more advertisements, in Natal city, Rio Grande do Norte. Based on social-historical perspective, we used the semi-structured interview as methodological instrument, which underlays the comprehension of the data obtained in field research processes. This study revealed that when children are inserted in the advertising activities they are submitted to irregular and adverse work situations, what occurs in others productive activities mentioned in the literature. The data still exposed that the family is the main responsible to the children insertion in the advertisement work; moreover, there is an ambiguousness of wishes in relation of that activity. On the other hand, we realized that the legal content concerning to the child labor forbidding, carries contradictory aspects in face of the ECA s 149 article, that one, under some conditions, allows that a child take part in the activities of advertising context. This highlights the necessity of a rigorous evaluation of the children insertion in the advertising, in order to ensure the whole children and adolescents protection. This study put in evidence the complexity that involves the child labor in this context, mainly, due to the exposition and manipulation of the childish image on the media. Besides, we understand that the discussion on this subject should be stimulated and, therefore, enlarged this on over and above those considered the worst forms of child labor

Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures