A Família do tesouro: a monumentalização da família Albuquerque Maranhão e a luta pelo poder no Rio Grande do Norte (1889-1914)

The objective of this study is to discuss the process of building a family monumentalization Albuquerque Maranhão showed that both the traditional historiography of Rio Grande do Norte, represented by Tavares de Lyra, Rocha Pombo e Câmara Cascudo, as reflected in urban areas of Natal. To understand this process, we intend to analyze the production of the aforementioned authors as well as more recent studies, trying to discern or identify an attempt to link them to the family name to the history of Albuquerque Maranhão State, which ended up giving visibility to this group, making it the characters featured in the scenario of local history, investing them with a monumental character. In addition to historical analysis, we observe changes in the urban landscape of the city of Natal in the early twentieth century orchestrated by members of this family, which tied his line to public spaces for a new and modern city. Through this review, we will be able to realize that such practices turned out to be a stage of political disputes between Albuquerque Maranhão and opposition groups who were anxious to remove them both from the center of historical narratives on the Rio Grande do Norte, as well as the political space of the State environment exclusive domain of this group for nearly twenty years

O ouro branco abre caminho: o algodão e a modernização do espaço urbano da Cidade da Parahyba (1850-1924)

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

O Fundef e o Fundeb como política de financiamento para a valorização do magistério: efeitos na carreira e na remuneração dos professores da rede pública estadual de ensino do RN

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

O FUNDEF e o FUNDEB como política de financiamento para a valorização do magistério: efeitos na carreira e na remuneração dos professores da rede pública e estadual de ensino do RN.

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.

Depreciação no serviço público: reconhecimento e evidenciação nas demonstrações contábeis dos estados e municípios brasileiros

Public institutions, as well as other entities, if use of various assets for development of its activities. These assets are tools that help with the generation of benefit present and future. For the assets that compound the Property, Plant and Equipament, this loss of generation of future benefits is called Depreciation and must be recognized as an expense in the period in which it occurs. This way, be considered as an expense, the depreciation has negative influence on the composition of the entity’s income, as this is the result of the confrontation between revenue and expenditure incurred in the same period. The Brazilian legislation regulates it is necessary to recognize and disclosure in the financial statements, all of the situations that interfere with the composition of economic and financial income of the public institution. The main objective of this work was to verify if the states and cities recognize and disclosure the depreciation on their Statements of Financial Position. The data were extracted from datas of the Brazilian public administration’s entities.. The sample analyzed is 100% of the States (including the Federal District) and 91% of the Brazilian cities. The research found the historical evolution of the expenditure with depreciation, evidenced in the balance sheets of the Brazilian cities, in the last 10 years, in the period 1999 to 2008. The results indicate that 10 Brazilian states (37 %) did not show the depreciation of fixed assets in the Statements of Financial Position of the year 2008. The situation is even more worrying in relation to cities, because 4,971 (98.4 %) of 5,050 municipalities not evidenced the depreciation. The evidence found in this study indicate that public entities do not recognize the expense with depreciation, which may indicate that the economic income and financial position presented in the financial statements of these public entities does not accurately reflect the actual situation of institutional performance.

O ouro branco abre caminho: o algodão e a modernização do espaço urbano da Cidade da Parahyba (1850-1924)

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