Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Iniqüidade em saúde: uma extensão das desigualdades sociais no sistema público de saúde do Brasil (2003-2006)

This issue analises the unevenness in the brazilian system of public health care as an extension of socials inequities. It is a theoretical study based in a historical method, using empirical camp from academic, corporation and institution researchs, along the period 2002-2006. Equality and effectiveness in health systems are analitical basic cathegories grap in the root of the doctrine, principles and organization of the Unique Health System, in which sectorial actions are inserted. Discuss the estructural prodution and determined those inequalities through some social determiners of health system: income, land, food securitiy, nutritional situation, basic sanitation, epidemiological inequities and public management policy. Carry out a thematic review over health social production, it formlation and the goals of social policies, as well as the insertion of the equality principle in the assistance system, in the frame of the running public health regulations. It uses reflections that enlighted the correlation between the process of political-institutional actions and equity on health assistance. Analized the pertinency of sectorial reorganizational strategies on basic attendance, confronting the hipothesis that those strategies reinforce social inequities in health system, because it organize diferential assistance levels over not equal baselines. The results show up that social inequalities, even remaining, have had a small decrease; that the selectiviness of actual public policies and the duplication of the health system, increases the differences within and between the social classes and configures the assistance as inequal. The basic care system has great shortages that also appeares in middle and complex assistance levels. As conclusion, it remarks that the health assintance system, even with it integrality has limits; structural problems on material conditions of living and health system could not be reversed only with institutional legal arragements; by the contrary, in border conditions, these strategies produce policies that reinforce inequities, neglecting the equity principle of the system in which frame, they work. One patina of this tim

O processo avaliativo institucional de desempenho do sistema público municipal de Teresina-PI (2001 a 2005): entre a lógica da excelência e a lógica da aprendizagem

This work focalize the institutional and educational evaluation, aiming to investigate the Municipal System Institutional Evaluation Performance of Teresina City Piauí (2001-2005), and to reflect about Institutional System Performance and its contribution to compose a new learning evaluation practice. In this sense, classifies elements about the evaluation practice in two Elementary Education municipal public schools, involving Education Municipal Bureau technicians as managers, pedagogues, teachers and students. Based on the ethnographic studies principles in the educational area, the work employs investigative procedures like document analysis, interviews with groups and individuals and also participator s comments. Intending to comprehend the complexity produced by the institutional and education evaluation processes, the wok reveals the Institutional Evaluation legal and educational political basis and the several positions assumed by the Learning Evaluation, as a classification tool or as a learning enhancement. This work points, as results, to a evaluation culture bipolarity carried out by the Municipal Education System as a explicit control and regulation toll, related to the classification and learning in a interaction process that operates both in the pressure and the reflection, as a culture practice established between excellence of logic and learning. The evaluation history has been construct on the evaluation actions dialectics, joint simultaneously between the Institutional Evaluation Performance and the learning evaluation. The senses, meanings and actions bipolarity is a interaction process product sustained between the institutional evaluation, under the scholar ranking application, and the learning evaluation. In this relativity, the teacher evaluation practice is found, ruled by interesting, thoughts and actions on the school evaluation, allowing a higher security and support to the learning results. Grounded in the researched reality, its possible to say that the teacher s evaluation practice is diversified, with different characteristics, when it is done in the learning search and in the learning intention. In the first case, reflects, rearranges and constructs new actions that lead the student to produce learning. In the second, shows the will, the wish of learning, but is a weak action, producing a not really significant learning and development; as a result, remains the mark approach as a determinant in the student future. The work s hope is to contribute not just to rethink these two evaluations dimensions the institutional and the learning ones but also to organize the school and to improve the pedagogic process

(In)visibilidade da violência doméstica no atendimento do Sistema Público de Saúde: nos bairros das Quintas e de Felipe Camarão

It analyses the approach given by health professionals (social workers, nurses and doctors) against woman violence at the Medical Unities of Felipe Camarão and Quintas of the City of Natal and searches to identify if the domestic violence is (in)visible at the Public Health Assistance System attendance. and It refers to the grandiosity of this violence and its consequences to the women health, recognizing it as a public health problem. To the comprehension of the relationship between violent acts against women and their health serious damages, exposes the battle history of the feminist movements and the brazilian women, demonstrating the visibility acquired by theses conquests of the questions related to the women and how the gender study becomes the central category to (re) think the social relations involving women and men, specially, the violent relationships between them. It analyses, mainly, those practiced by the husbands, partners, boyfriends or lovers. It refers, at the end, about the public politics of violence combat adopted at police stations at health centers, showing the difficulties to establish the legislation that exists to combat the violence suffered by the women that look for assistance at the health unities. It intends, with this way, to give more visibility to the domestic questions at the marital relations and ask attention from the public power and health professionals between them, the social worker to the (in) visibility of this problems at the attendances practiced

Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Calçadas invisíveis: aspectos do passeio público, em Natal-RN, como projeção de uma cidadania ausente

This study has as a goal to establish a relationship between public sidewalk characteristics of Lagoa Nova District (neighborhood), in Natal and the kind of citizens whose constructions and maintenance layouts reflects. It‟s understood here as public sidewalk, specifically, the place reserved for passers-by traffic, located between public lots and vehicles pavements. It‟s a concern to make a brief survey about the occupation of this particular region and a detailed description over physical characteristic of its sidewalks that shows several obstacles for passers-by accessibility, trying to find possible factors that explain the problematic format , once, at the first sight, most of accessibility of passers-by is compromised. It‟ also, searched, local population thoughts regarding occupation notions about this environment, just like as cultural, political and economical aspects that might influence upon snatching these hybrid places located between private and public border line. It‟s confirmed that the nowadays sidewalks‟ shapes is not only citizenship reflection or a lack of it but shows it as an active agent related with the construction of this set of fundamental rights and duties vital for harmonical co-living local citizens

Frequencia de enteroparasitoses em usuários do servico público de saúde na mesorregião do oeste potiguar

Em um mundo de grande pobreza, as enteroparasitoses podem exercer um papel importante no que se refere às desigualdades sociais, pois estas mazelas se apresentam, em sua grande maioria, na população mais carente. Estas mesmas doenças causam inúmeros casos de faltas ao trabalho e a escola, gerando preocupação dos profissionais de saúde, já que estes parasitas podem agravar ou desencadear quadros de anemia e desnutrição. O trabalho procurou pesquisar a prevalência de enteroparasitas na Mesorregião do Oeste Potiguar, em uma população que utiliza o sistema público de saúde, buscando associar as variáveis, como: sexo, faixa etária, período sazonal, renda familiar e número de parasitas. Foi utilizada a técnica de Hofmann (sedimentação espontânea) e o material fecal foi analisado pelos funcionários do Laboratório Central de Mossoró e Pau dos Ferros. Foi realizado no período de 02 de março de 2010 a 28 de março de 2011 o exame coprológico em 16.246 pessoas no laboratório Central de Mossoró (Lacen) e Pau dos Ferros, RN. A análise dos exames mostrou que 69,23% dos infectados eram mulheres e 33,07% eram homens. A maior prevalência ocorreu com Endolimax nana (41,61%), seguido de Entamoeba coli (18,46%) e Giardia lamblia (18,59%) em 3.407 parasitas encontrados. Dentre os exames realizados, o Endolimax nana foi o mais prevalente entre os organismos encontrados. A diferença nos resultados entre mulheres e homens pode determinar um foco domiciliar, pelo descaso do poder público com as políticas de saneamento básico e falta de higiene da população, e pela atividade das mesmas com trabalhos domésticos

O Probásica e a formação de professores no Pólo de Parnamirim: política de formação profissional no Rio Grande do Norte?

This work studies the thematic of the politics of formation of teachers in the Program of Professional Qualification for Basic Education (PROBÁSICA) developed in the City of Parnamirim, Rio Grande do Norte. It has as its main objective to identify and to analyze the contribution of this politics of initial formation for the professional formation of teachers. To install the work, we will use the procedures of bibliographical research, documentary analysis, comment, structuralized interview, questionnaire-script and virtual research. In the analysis of the data, we trace a general view on PROBÁSICA while initial formation along with the continued formation, pedagogical research, collaborative research and the exercise of the teaching profession, identifying the possibilities and limits of the Program in the direction to reach the objective considered in this work. From the inquiry, we construct the institutional land scope of the program in question, also focusing, the organizational aspects of its functioning. We have to take care about the results, we evidence that PROBÁSICA is making the possible to access of the teachers in the educational service to the University, what the main aspect that consists, trying to prove eminent weak points in its systematic due to give to the organizational structure of this educational politics that does not count with curricular, institutional and financial the necessary conditions for the success of the professional formation of the teachers. The research will try to understand that the operationalization of the politics of formation in Parnamirim will be belong with it the main idea of the Educational Reformation in years of 1990, articulated to the neoliberal interests, that the responsibility for the problems of the public system of education attributed to the teachers, and that are not answered completely through the purpose of the professional formation, and ti seems that it does not define one global national politics that deals with seriousness to the questions the initial formation, permanent formation, pedagogical research, , career and conditions of work for the teachers

O dia mais feliz da minha vida: a entrada na universidade segundo os alunos recém-ingressos no curso de Pedagogia da UFRN(2004.1)

The present work, based on the methodological principles of the Comprehensive Discourse Analysis, aimed, through the speech of twelve newly arrived students at the Pedagogy course of the Federal University of Rio Grande do Norte, to understand the moment students start university. It also aimed to analyze the relationship between the schools they were coming from and university entrance as well as the relationship between university and their new students. In the first part of the work, which focused on school knowledge, a comprehensive listening of the speeches of the students led primarily to a distinction, established by the students, between public and private schools, a distinction especially based on the view of superiority of private schools against public ones. The abovementioned interpretation is found in the discussion of the structural duality of Brazilian education which, historically, offers different pedagogical appliances among students of more priviledged social classes and those who come from lower levels of society. The overcome of this duality, aspired by the Brazilian Constitution of 1988, was stopped by the advent of a new economic model neoliberalism, which reinforced the differences between public and private when it prioritized the market on the economic, political and social relations, including educational projects. Impoverishment of public institutions and pauperization of the work of professors affected also the relationship between teachers and studens at the current institution. This is how the teacher becomes the greatest villain at the public management system. All of these references concerning differences in the quality of teaching at public and private schools, expressed by the students interviewed, however, were centered in the preparation for the entrance exam, called vestibular, thus showing a view that the relationship between the student and the school he came from is of a propedeutic kind and even so, reduced to a preparation for an entrance exam. In the second part of the work, which analyzed the relationship between newly arrived students and their university, it was noticed that the latter represents a whole new world. This world is seen as the change at the student´s social statute for now he is grown, takes more responsibilities and is socially respected. This change of attitude established by society and the discovery of a new world which requires more independence from the students, creates in them feelings of pride and fear and they feel insecure when it comes to making decision in the campus because now their decisions deliver a greater load of responsibility. This is when students understand they need to develop autonomy, which is seen, in this work, as the capacity to make conscious decisions. Nevertheless students expressed an understanding of autonomy as something that comes as a gift for those who enter university and not as a process that is constructed from social experiences. For these students, the need to be autonomous refers to the relationships with their teachers and the search for information. This search, however, is also related, according to interviews, to public school financial cuts, which penalize university, and to the lack of employers

A aproximação entre educação escolar e trabalho: a experiência da Casa do Menor Trabalhador

It aims to consider the possible relationship between formal school education and work, from the experience of the State School House of the Minor Worker CMT of Natal-RN in this first decade of the 21st century. In this institution, children and adolescents are enrolled in the Fundamental Teaching sponsored by the State Public System studying the regular curriculum contents defined for this level of teaching, and in the opposite shift they take part in career workshops which are kept by members of a religious congregation. CMT has had as its object, since its foundation, to take children and adolescents from the streets and to provide them with a full time education associating basic education and training/qualification for the job market. In our research, we tried to learn a little bit of the expectations, concerns and knowledge of the young participants of two workshops: carpentry and bakery, so that we could gain sufficient understanding of the learning process of these youths, while still keeping an approximation with the reality of the aforementioned subjects. It was possible for us to conduct a description of the contexts and of characteristics of the subjects which make up CMT, capturing concrete aspects and aspects of the thoughts of students, teachers, instructors and coordinators. The main point of our research was: how does the approximation between formal school education and work take place in the House of the Minor Worker? To search for possible answers we have made use of basic techniques for the data construction - questionnaire, observation, conversation groups, assessment drills which allowed an approximation and a good dialogue with the participants. We also discussed the job world in the context of the capitalist exploration, from the contributions of Mèszáros (2005), Frigotto (1989); (1993); (1999); (2002); Ferretti (1994); (2004); Kuenzer (1989); (1997), in order to understand the skills demanded of the worker and the necessity of an education which allows the professional qualification of youths eager to enter the job market, through the first job. In this perspective, the study that we have systematized here aims to show the relevance of an education which manages to take a firm and conscientious stand in connection with the hegemonic capitalist project and to provide for a humane, ethical, responsible, critical and civic background

A autonomia da escola pública :um complexo movimento entre a outorga e a construção

The present research to explorer the configurations that come being given to the autonomy of the school, since the decade of 1990. We investigate the implementation of the principle of the autonomy in the public system of education of the State of Pernambuco and, specifically, in four school units and this schools its in the quarters of Stubborn Brasilia Teimosa and Casa Amarela, both located in Recife. We try to know if the implementation of the autonomy of the school is circumscribed in the process of productive reorganization, it was evidenced that the inclusion of this principle in the educational politics - in the scopes national and state - obeyed the dynamics of retraction that, in the neoliberal context, the performance of the State in relation to the public education and the school characterizes, with consequence impact in the investigated schools. From the empirical inquiry it was identified to the occurrence of a movement realized for the social actors of the schools research in direction to the construction of the pertaining to school autonomy; this movement presenting some limits and fragilities. It was evidenced despite this movement varied of intensity in the measure where the social actors of the schools had developed levels of dinamics processes (in greater or minor degree) related with the diverse expressions of democratic management that can occur into the school, such as: elaboration of the Politician-Pedagogical Project, institution and functioning of the Pertaining to school Advice, etc. The set of the carried through analyses made possible that it concluded that, in the context neoliberal and delimited to the investigated time and space, the implementation of the autonomy of the school comes if giving in way to a complex movement of construction

Impacto urbano ocasionado por empreendimentos da construção civil no entorno da zona de proteção ambiental (zpa-6), Vila de Ponta Negra, Natal/RN

The process of urbanization in recent decades has generated considerable seriousness of problems relating to the use and occupation physical environment of cities. The concentration of population, economic activities and technological standards have reinforced an existing urban environment highly degraded as a consequence of the development style that leads to the predatory use of natural resources. In this context, cities as centers of production and consumption, have the most serious problems of environmental degradation. This study investigated the impacts of the municipal building projects to large-scale vertical in the town of Vila de Ponta Negra, Natal-RN, given the proximity to the Environmental Protection Area (ZPA-6) and considering its environmental importance , scenic, landscape and tourism for the city of Natal-RN. The fragility of the licensing process and the failure of the assumptions in the analysis, objective and subjective, for the granting of environmental permits for the building construction projects, specifically those set out in the surroundings of the Environmental Protection Area (ZPA-6) and fundamental importance of landscape and tourism for the city of Natal, has aroused the concern of local people in and of itself the Government, faced with the probable impacts that will affect greatly the Vila de Ponta Negra. The methodology used to achieve the intended objectives will be the literature review, questionnaire to the surrounding population and the Government, as well as findings on the spot, through the photographic record. The beneficiaries of the license, if the entrepreneurs, have been affected because of the granting of licensing act of investing large amount of capital in the works. Additionally, with distrust of the population, since they are to discredit the public system of environmental management have guessed by the probability of imbalance to the environment and structural damage to the Vila de Ponta Negra, where such failure to support energy, lack of regular supply of water , lack of sanitation and access roads sufficient for the flow of motor vehicles in these areas, among other factors. Thus, this work will contribute to the diagnosis and solutions to the problem in question, so that the Government will effectively fulfill its social management of ecologically balanced environment of continuing urban development in Natal, Brazil

Desfechos clínicos e mortalidade de sujeitos submetidos à cirurgia bariátrica no Rio Grande do Norte

Introduction: Actually the obesity is a public health problem throughout the world. Bariatric surgery has been an efficient method of weight reduction body in severe obesity, reducing its associated effects and presenting low levels of immediate and late postoperative complications. In Brazil, bariatric surgery asa recent therapeutic that has been growing recently. Being Brazil a country with continental dimensions and with a huge diversity socioeconomic and cultural, it is essential to understand the reality of patients undergoing bariatric surgery in less economically privileged regions of Brazil. Objectives: To evaluate the epidemiological, clinical outcomes and mortality of patients undergoing videolaparoscopic bariatric surgery through the public health system in the Brazilian state of Rio Grande do Norte- Brazil. Methods: Observational descriptive study of a prospective, carried out from February 2009 to February 2011, the Clinic Obesity and Bariatric Surgery at Universitary Hospital Onofre Lopes - Federal University of Rio Grande do Norte (HUOL-UFRN). Anthropometric measures, comorbidity and deaths register were made in the postoperative period. Results: Seventy patients (54 women) with low income aged 22 to 63 years completed the study. We recorded the death of three patients during the study period. The results show significant decrease anthropometric parameters, especially in relation to body weight, waist circumference and hipin both sexes. Only Waist / Hip ratio showed no difference after intervention in male patients It had a resolution of comorbidities. No significant differences in reports of daily sleepiness and the snoring male patients. Conclusion: Our findings attest laparoscopic bariatric surgery as an effective method reducing weight and comorbidities in morbidly obese patients

Custos e benefícios de um programa de exercício aeróbios na doença pulmonar obstrutica crônica: ensaio cliníco aleatório controlado

Pulmonary Rehabilitation, especially due to aerobic exercise, positive impact in reducing morbidity/mortality of patients with COPD, however the economic impact with costs of implementing simple programs of aerobic exercise are scarce. This is a blind randomized clinical trials, which aimed to evaluate the costs and benefits of a simple program of aerobic exercise in individuals with COPD, considering the financial costs of the Public Health System and its secondary endpoints. We evaluated lung function, the distance walked during six minutes of walking, the respiratory and peripheral muscle strength, quality of life related to health (QLRH), body composition and level of activity of daily living (ADL) before and after eight weeks of an aerobic exercise program consisting of educational guidance for both groups, control and intervention and supervised walks to the intervention group. The health costs generated in both groups were calculated following table Brazilian Public Health System. The sample consisted of forty patients, two being excluded in the initial phase of desaturation during the walk test six minutes. Were randomized into control and intervention group thirty-eight patients, three were excluded from the control group and one was excluded from the intervention group. At the end, thirty-four COPD comprised the sample, 16 in the control group and 18 in the intervention group (FEV1: 50.9 ± 14% pred and FEV1: 56 ± 0.5% pred, respectively). After for intervention, the intervention group showed improvement in meters walked, the sensation of dyspnea and fatigue at work, BODE index (p <0.01) in QLRH, ADL level (p <0.001) as well as increased strength lower limbs (p <0.05). The final cost of the program for the intervention group was R $ 148.75, including: assessments, hiking supervised by a physiotherapist and reassessments. No patient had exacerbation of IG, while 2 patients in the CG exacerbated, generating an average individual cost of R $ 689.15. The aerobic exercises in the form of walking showed significant clinical benefits and economic feasibility of its implementation, due to low cost and easy accessibility for patients, allowing them to add their daily practice of aerobic exercises

Saúde e saneamento no município de Galinhos-RN

The state of health and sanitation in the city de Galinhos/RN is alarming, considering that access to public water supply and sanitation is absent. This condition is further exacerbated by the demand of that area as a tourist destination, especially to celebrate the festivities as the carnival, catholic festival and activities of summer. The city population growth, at times above cited, carries the collapse of poor sanitation system. The work now directs the foregoing discussion to the links between health, sanitation and environment, understood as built environment. In this context, the understanding of socio-sanitary conditions of the council is essential in the process of examining the actions of human rebut on the quality of life of local people. Thus, we developed the analysis of primary and secondary data, to conduct a holistic analysis of the health and sanitation in the city in the existing scenario. We verified, in the course of the research, that the conditions for solve part of the problem are already evident. However, the lack of political and popular demobilization contribute to the maintenance of the status quo