12 resultados para setor privado não financeiro

em Universidade Federal do Rio Grande do Norte(UFRN)


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The present study analyzes the expansion of Brazilian superior education, investigating how the public and the private sectors are inserted in this process, taking as analysis dimensions the philanthropic actions, the democratization and the mercantilism. The study had for general objective to analyze the dynamics of the expansion of superior education in Brazil, investigating how it configures the overlap between the public and the private in this process. More specifically was tried: a) to understand the process of participation of the non-state public, state and private sectors with lucrative goals in the expansion of superior education; b) to analyze the limits between the democratization and mercantilism in the process of expansion of superior education; c) to analyze the mechanisms that express the privatization in the process of expansion of superior education; d) to investigate, in a program of the government, how is materialized the overlap between the public and the private, in the expansion of superior education. In the development of the study, was adopted as theoretician and methodological way a historical and critical perspective, because is considered it allows to understand the mediations between the inquiry subject and the historical context in which it is developed, allowing, this way, the true explanation of the studied object. About the technician procedures, it was adopted documentary and bibliographical research. Also, secondary data were searched on the main governmental web sites (INEP, SISPROUNI, INEP, PNUD; IBGE) which produce statistics on superior education and sponsors of private institutions of superior education, as example ABMES and the Court of Accounts of the Union, amongst others. The study results had delineated a picture that allows to evidence that has been occurring, in the country, a process of expansion of superior education, marked for the articulated participation of the public state, private with lucrative ends and private without lucrative ends sectors, but it is distinguished in recent years the prevalence of the private sector with lucrative ends. In result, it is concluded that this process of expansion cannot be considered as dimension of the democratization because it occurs by means that move it away from the education as a right to be placed in the scope of the market, changing the right into a service that is appropriated by mercantile relations

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This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

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This work aims to understand the phenomenon of corruption in the Brazilian public sphere and its implications for society. It has brought concepts of corruption, and has referred to its highest incidence in the public sphere in the three levels of government (despite its infiltration also in the privative sector) and has called attention to two subjects which intertwine public administration (as a means of ordering social life) and corruption (as a form of denial to the collective welfare). Through literature search whose analysis shows that the phenomenon contains the entire country history, from discovery to present day it was found to be common several dictatorial and democratic political regimes. Finally, it has emphasized the importance and necessity of citizen participation in process, as well as the organization of civil society and media, in addition to highlighting the relevance of autonomy and independence of Powers set for its effective confrontation and fighting

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From the end of the 80s, the Brazilian higher education experience strong growth, coming from the private sector, which would intensify further in the late 90th Higher education has become a lucrative business. With a drop in the number of students entering and strong competition, the number of idle places in private institutions of higher education reached 49.5% in 2004. That same year, by Measure, was the University for All Program (PROUNI) program, to include high school students from public higher education, offering scholarships to those students in private HEIs. In exchange, the IES gain tax exemption. The objective of this research is to investigate the game of interest occurred in the formulation of this program and identify the model and the political game and has led to the creation of PROUNI, analyzing the process occurred since the wording of a bill, the issue of Measure Law and that the legitimacy PROUNI, with the most important changes made initial model. Since the first draft of the Law to the final Act, the PROUNI was disfigured in its main points, as the percentage of stock for paying students, the process of selection of stock and bond of the IES program. Throughout the process of creating the program, it is quite clear the performance of the institutions representing the private higher education. As reference for the analysis was based on Rational Choice Theory of Political Science. The basic argument of the methods based on rational choice is the maximization of the benefit will be the main motivation of individuals, but they can give that your goals can be achieved more effectively through institutional action and thereby discover that their conduct is shaped by institutions. Thus, individuals rationally choose to get to a certain extent constrained to join in certain institutions, whether voluntarily or not. The PROUNI was submitted by government and public policy covered by the mystical aura of the discourse of social justice and economic development, as in higher education includes a stratum of people who would not have access to the university, due to restrictions in the supply network public higher education. However, the greatest benefit from the program are the private HEIs, which through a difficult time in a scenario marked by high competition and idleness of nearly half of the vacancies offered. The PROUNI became a program that prioritizes access and not the residence of the student to higher education. More serious than a supporting program for students Fellows is a program supporting the institutions of private education

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The state s evolution, after its liberal and the social stages, arrives at the post-social state, also regarded as regulatory state, which, in order to accomplish the state s aims, employs indirect interventions in the economy. The new model of administration adapts principles and concepts form the private sector such as the quest for efficience and tangible results, also striving for the decentralization of state s power to improve effectiveness before the new paradigm of handling of affairs of public interest. Present state derives its legitimacy from the efficiency principle, the legitimacy of the public administration cannot be limited to an analysis of legality, but the fulfillment of the ends envisaged by the public authority on its policies. These public policies have the objective of satisfying fundamental rights of the citizens. The access to public policies set by states as a way of enjoyment of the aforementioned rights constitute a legal and demandable path of development. The creation of public policies and the access to them must abide to the efficiency principle. This access must be taken unther the principles of legal and material equality, inasmuch as the liberty and real liberty. The access must also be observed as a matter of limited resources to grant, in reality, the access and enjoyment of these rights. The demandable nature of the access to public policies binds the public authority into broadening the range of these policies to every one who needs them. Thus, in this spectrum, the role of the Regulatory State, as the legal instruments for access of public policies as a legal path to development, is analyzed in the present work

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This research work is focused to show the changes in educational administration from the agreements between the Mossoró / RN and the Ayrton Senna Institute IAS, for education provision. Nowadays, the partnership policy is a constitutive element of the reform of the Brazilian State, which dropped its action on social policies and to strengthen its regulatory role, encouraging private participation in planning, preparation and implementation of public policies, new printing setting the political-social. In this context, the 10 Note Management Programme, developed by the IAS, is part of the neoliberal logic of modernization of public school systems, focusing on results and developing strategies for control and regulation of schools work and its efficiency, effectiveness and greater productivity. The 10 Note focuses on two dimensions: the management of learning and teaching in networking, in a managerial perspective to overcome the culture of failure (expressed as age-grade, dropout and repetition rates in) and implantation of culture of success (as measured in the improvement of the indices). To understanding the process, we have delimited as the object of study, the process of implementing them mentioned program in the city, which its objective is to analyze implications for the school community from the perspective of democratic management, adopting the dimensions of autonomy and participation in institutional processes as a criterion of analysis. From a methodological point of view, the survey was conducted from a literature review and documentary about educational policy developed in the country since the 1990´s, seeking to understand, in a dialectical perspective, the political dimensions of teaching, training and performance of the subjects involved in the school work. Besides the empirical observation, it was also used semi-structured interviews with a methodological tool for gathering information and opinions about the partnership and the implementation of the 10 Note Management Program in the county. The interviewee participants were ex-former education managers, coordinators, school managers, secretaries and teachers. Regarding the dimensions inside the analysis (autonomy and participation), the research led to the conclusion: that GEED, under the guidance of IAS promoted regulation of school autonomy, set up the selection process for exercising the office of school administration and system awards to schools, pupils and teachers, subject to results, there is mismatch between the managerial logic and the democratic management principles, that the ideological discourse of modernization of municipal management coexists with traditional practices, centralizing patronage, which ignores the democratic participation in the school decisions processes, the goals of the partnership were partially achieved, since that the city has improved over the approval and dropouts, although the approval of the Education Municipal Plan of the rules institutional (administrative, financial and educational) and the creation of the Councils observed that the school community participation is still limited, not being characterized as a coordinated intervention, capable of promoting the transformation and improvement its quality in the county. In the same way, the orientation of networking is a limit to the autonomy of schools, given the external definition of goals and strategies to be adopted, along with pressure exerted through the accountability of each school community for their achievements

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The study presents an approach on planning, sociospatial transformations and public touristic policies implemented between 2000 and 2010 in Caicó, encompassing people from the government, private sector and the population of the municipality and informal traders who use the leisure facilities and services arranged in place. As the main goal, the research intends to analyze the performance of public and private sectors correlated to the touristic activity in Caicó city and their reflections in the process changes sociospatial. The dissertation is structured in order to carry out an investigation into the role of public policies to the development of a location with touristic potential, in this case, the municipality of Caicó; to investigate public policies implemented in the touristic industry of Rio Grande do Norte, particularly the actions of PRODETUR-Nordeste focused on the development of the tourism in the countryside, affecting particularly the region of Seridó region and the municipality of Caicó, and, finally, to check the main changes sociospatial verified in Caicó between 2000 and 2010. Cultural issues and certain natural beauties can be seen as attractions that can attract tourist demand, taking into consideration the awakening increasingly more evident quest by the tourist for knowledge of the peculiarities of the region. Several authors have worked in this view, pointing to the cultural aspects of the region as elements that are able to boost the touristic activity. The questions raised in this study was based on a literature, based mainly on authors like Beni, Dias, Cruz, Azevedo and Morais. To obtain the necessary data in the analysis, the methodological procedures used in intensive direct observation, using interviews, applied together with the public representatives who are acting as leaders of the political actions related to tourism in the municipality and members of the private sector related to tourism services such as lodging establishments, food and travel agency and, finally, the local people and informal traders benefited directly or indirectly, with the touristic resources and structure. These research agents were investigated by means of structured forms such as support for analysis. Was detected in the survey that the leisure facilities and services installed in the last decade in the city of Caico has a priority the population of the municipality, is necessary to emphasize that the residents interviewed perceive the importance of these tools for tourist activity. It was also found that the public sector is the main responsible for the observed changes. Therefore, proved to be relevant to study the role public private sector partnerships and population influences, considering that this analysis may contribute to the work of researchers, public administrators and businessmen, may serve as a norteador for planning and development of tourism in the city of Caico

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This work aims to understand the phenomenon of corruption in the Brazilian public sphere and its implications for society. It has brought concepts of corruption, and has referred to its highest incidence in the public sphere in the three levels of government (despite its infiltration also in the privative sector) and has called attention to two subjects which intertwine public administration (as a means of ordering social life) and corruption (as a form of denial to the collective welfare). Through literature search whose analysis shows that the phenomenon contains the entire country history, from discovery to present day it was found to be common several dictatorial and democratic political regimes. Finally, it has emphasized the importance and necessity of citizen participation in process, as well as the organization of civil society and media, in addition to highlighting the relevance of autonomy and independence of Powers set for its effective confrontation and fighting

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From the end of the 80s, the Brazilian higher education experience strong growth, coming from the private sector, which would intensify further in the late 90th Higher education has become a lucrative business. With a drop in the number of students entering and strong competition, the number of idle places in private institutions of higher education reached 49.5% in 2004. That same year, by Measure, was the University for All Program (PROUNI) program, to include high school students from public higher education, offering scholarships to those students in private HEIs. In exchange, the IES gain tax exemption. The objective of this research is to investigate the game of interest occurred in the formulation of this program and identify the model and the political game and has led to the creation of PROUNI, analyzing the process occurred since the wording of a bill, the issue of Measure Law and that the legitimacy PROUNI, with the most important changes made initial model. Since the first draft of the Law to the final Act, the PROUNI was disfigured in its main points, as the percentage of stock for paying students, the process of selection of stock and bond of the IES program. Throughout the process of creating the program, it is quite clear the performance of the institutions representing the private higher education. As reference for the analysis was based on Rational Choice Theory of Political Science. The basic argument of the methods based on rational choice is the maximization of the benefit will be the main motivation of individuals, but they can give that your goals can be achieved more effectively through institutional action and thereby discover that their conduct is shaped by institutions. Thus, individuals rationally choose to get to a certain extent constrained to join in certain institutions, whether voluntarily or not. The PROUNI was submitted by government and public policy covered by the mystical aura of the discourse of social justice and economic development, as in higher education includes a stratum of people who would not have access to the university, due to restrictions in the supply network public higher education. However, the greatest benefit from the program are the private HEIs, which through a difficult time in a scenario marked by high competition and idleness of nearly half of the vacancies offered. The PROUNI became a program that prioritizes access and not the residence of the student to higher education. More serious than a supporting program for students Fellows is a program supporting the institutions of private education

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This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

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The work aims to analyze the criteria that supported the geographic distribution of credit with FNE funds for the private tourism sector in the period 1998-2004 the Northeast, which is the maturing of a significant part of investments in the region I PRODETUR . The working hypothesis is that the credit allocation for the tourism industry, with FNE funds among the Northeastern states during the period analyzed broke with the trend towards concentration of credit in the richer economies of the region. The investigation concluded that there is enough evidence to enhance the degree of confidence in that hypothesis. However, the allocation criteria do not only benefited the poorest economies, nor directed lending while building on the weight that the tourism sector held in state economies

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This study discusses the issue of deadlines in the purchasing process within the Federal Public Administration. Your main goal is to analyze the main factors that influenced, mainly in the implementation of sub-phases of electronic trading in BANT, in 2014, as service to the principle of celerity. The research is descriptive since they were identified and analyzed the factors that influenced in terms of purchases, through direct observation and interviews. Based on the theoretical framework, the purchasing function, four dimensions of analysis were established: "Legislation and procurement processes", "Structure and Organization of the purchasing department", "purchasing systems" and "Human Resources of the purchasing department." Analysis showed that, unlike what happens in the private sector, the public procurement sector has not reached a strategic status within organizations, which brings harmful consequences to the speed of the purchases. It was found that there is a need for greater involvement of the purchasing department staff and criers in the formulation of the organization's purchasing strategies and that these purchases elements present, about their attitudes, a hybrid profile, proactive regarding specifications of the items, but reactive in relation to the need to urgently purchase, due to the lack of a better plan, which overloads the work of the sector. The observation of these strategic aspects of the procurement function in BANT influenced the finding that the lack of staff and expertise in investments plus the lack of rigor and formality of legislation, among other factors, contributed mainly to the lack of speed of processes.