915 resultados para Finanças municipais - Pernambuco


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The relationship between the State and the non-governmental organizations (NGOs) needs to be analyzed and debated by the objective to extinguish or to reduce the existent failures in this partnership in order that the whole society may benefit from it. To understand how the partnership between the public and NGOs work is fundamental. The present study searches to contribute to a better understanding of this matter. With this aim, the research focused the partnership formed between Natal Child and Adolescent Council (COMDICA) and NGOs which were selected by public notice in 2007. Theoretical references were based on the Continuum of Collaboration proposed by Austin (2001) that serves to differentiate the degree and the mode of interaction between the two organizations. It was observed that in some points there is a lack in the interaction between COMDICA and the NGOs. The frequent change of the government counselors makes difficult a more intense involvement and partnership awareness with the NGOs. The NGOs members need to be more involved with the activities of COMDICA and search for a larger participation in the assemblies, on the discussions and on the intrinsic council actions. The relationship must also be rethought, since that the partnership must not be limited to financial resources support. The channels of communication must be improved and become more frequent. The evaluation and monitoring of social projects are poor and own methodologies need to be elaborated. Therefore, it is necessary to make some adjustments in this relationship involving not only the partnerships made by the selected ONGs, but also all those who assist the child and the adolescent. A closer relation makes possible a greater effectiveness of the public policies on one side and on the other side improves the performance of the COMDICA and the NGOs

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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This work was originated through the results of the analysis of the services for the needs of people with disabilities that were permitted by the physical space of two schools of the municipality of Natal/RN. The general objective/goal was to subsidize the elaboration of alternatives for the planning of environments that could be used by any person. The study used the empirical research through the adoption of a multimethod approach including: (i) technical visits oriented by the NBR 9050, (ii) contact with users that have reduced mobility (visually impaired and wheelchair or crutch users) through escorted travels and interviews, and (iii) interview with school managers. The evidence from the research, even though with significant development of laws that guarantee people with disabilities their right to citizenship, the physical environment of our schools still present with many obstacles that prevent the mobility of people with disabilities which proves their lack of readiness to accommodate them. Therefore, the actions taken to address the accessibility has been the adoption of temporary solutions that makes the adaptation more difficult, adds obstacles and reinforces the undesirable segregation, however still very present in our society. Finally, there is the indication that in order to achieve the spatial configuration that promotes social contact and integration in between the persons with different physical status, it is necessary to completely comprehend the activities developed in each space, from the conception of the equipment to the individual learning needs, having in mind creating environments that stimulates the execution of the tasks in an independent manner without the assistance of others. The inclusion regarding attention to accessibility in the decision making process, directed to the arquitectural and urban project, would decrease the constant need to redevelop and adapt spaces, and should be definitely incorporated as an important component in the production of space

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In Brazil school food is constitutionally guaranteed to public school students at the preschool and elementary level. This food must be nutritious, hygienic and sanitary. The aim of the present study was to assess the hygienic/sanitary conditions of food and table utensil handlers in municipal public schools in Natal, Brazil. In total, 27 public schools were assessed, using a checklist and microbiological analysis of the hands and table utensils. For the microbiological analyses of the hands, coliforms were analyzed at 45ºC and for the utensils aerobic mesophilic bacteria, using methods recognized by AOAC, 2002 and APHA, 1992, respectively. Most of the schools studied did not exhibit good food and utensil handling practice procedures in any of the variables analyzed. It was shown that 74.1% of the handlers received no periodic training, 51.9% did not undergo annual health examinations and 100% did not practice proper hand hygiene, which reflected significantly (p < 0.05) in hand contamination, where fecal coliforms were detected on 55.6% of the hands analyzed. With respect to the utensils, it was found that 100% of the schools studied did not follow correct hygiene practices and most were classified as very bad ; that is, aerobic mesophilic bacteria values above the limits established by PAHO (Pan American Health Organization), with schools in the north and south districts recording the highest percentages. The results show that the hygienic-sanitary conditions of the food and utensil handlers in the schools studied were inadequate, demonstrating the need for implanting good handling practices aimed at protecting the health of children that take part in the program and offering safer foods. Researchers from the areas of food microbiology, nutrition, public health and statistics participated in this study, a decisive factor for characterizing it as multidisciplinary

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This a research on pedagogical experiences about Environmental Education carried out in selected schools of the municipal education net of the city of Natal, Rio Grande do Norte State. This study occurs in a where social and environmental problems reach great dimensions and provoke discussions all over the planet. Inside this social context where education is taken as a form intervention in the world, several methodological and theoretical approaches emerge indicating Environmental Education tendencies as different ways to face challenges due to environmental crisis. The maim question pursued by the research is to inquiry how schools have developed their Environmental Education experiences. Pedagogical experiences on Environmental Education are analyzed in selected schools having as theoretical framework ideas for social change, by human action accordingly to Hanna Arendt‟s thought, and Marx‟s idea of praxis, (1989). The objective is to identify, to know and to map the pedagogical experiences on Environmental Education carried out in selected schools of the municipality teaching net having sociological cartography as a methodological strategy for analyzing empirical data. The results of the research pointed out existing reductionist and behaviorist-pedagogical perspectives as for as Environmental Education is concerned as well as environmental understanding, showing a predominance of the conservative Environmental Education tendency inside schools

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This study discusses the use of communication strategies in the dispute for political hegemony in the contemporary society. In order to do so, one starts from the concept of politics in its broad sense, involving, besides parties and parliaments, the groups and organized social movements. The comprehension that the political activity, nowadays, involves the media, made part of this study be focused on the investigation of problems in this relationship. We analyzed, especially, the communication actions promoted by the Grupo Crítica Radical, in which participate, among others, Maria Luiza Fontenelle, former mayor of Fortaleza, and Rosa da Fonseca, former concillor. They left their old parties after a process of self-criticism concerning their incumbencies, partly influenced by the books of Robert Kurz about the collapse of capitalism . After this historical contextualization, one starts the analysis of the campaign Greve do Voto promoted by the Group during the municipal elections of 2004. The production of campaign material, the street drama, the small shows and the fact that the press covered the campaign are discussed starting from the theoretical formulations presented on this research, understanding, this way, the challenge of these groups to build an action against the hegemony allied to the universe of the mass media

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Our object is to analyze the experiences in participative management in the cities o Natal and Maceió. The center of our interests is to evaluate if the operational changes in public administration in Brazil have really caused transformations in the municipal government which tend to constitute democracy in our country. The enlargement of civil society participation experiences in public management (at least as a proposal) has led to a great diversity of results even when executed by individuals from the same political party or with the same ideological interests. Thus, we investigate why the participative management process takes place in different forms even when the managers belong to the same party and share the same ideas. We based our analysis in the analytical scheme developed by Esping-Andersen (1991) in his studies about the cause for different welfare states in the world. We defend the thesis that the specifities in management are explained through an integrative analysis between the capacity of organization existent in society, the kind of govern coalition and the institutional legacy present in both cities. The complete analysis of the two experiences studied shows that there are similarities specially in the mayors government forms and in the importance they give in their speech to the participation of society as the element which sustains the management. Nevertheless, although both mayors are connected to the political party project, there are also differences in the advance of such process mainly because of the basis work performed by the left party among the popular movement, the kind of govern coalition which has been developed in the city and by the institutional legacy left by the former administration

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In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system

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The Brazilian tax structure has specific characteristics and the performance level of government. The autonomy given to municipalities to manage their activities after the 1988 Constitution, made them highly dependent on intergovernmental transfers of resources, revealing the fragility of the administrative capacity of these entities. The vertical gap revealed by the constitutional structure of the Brazilian fiscal federalism model contributes to the formation of this specific feature that you are eroding the tax base and the ability of municipal own revenues. Although there was a better regulation of these transfers after the enactment of the Fiscal Responsibility Law, it is observed that the amount of resources transferred to the municipalities of Rio Grande do Norte is very high and is the main source of revenue of municipalities. In light of the theory of federalism and fiscal decentralization, in particular, the theories related to intergovernmental transfers, we seek to diagnose the transfers from the systematization of information on the origin, destination and value. We used the econometric model of System Dynamic Panel GMM in making the diagnosis and verification of the impact of transfers on public finances of the municipalities of the newborn, associated with a review in light of the theory of fiscal federalism and intergovernmental transfers. The paper presents some proposals for the transfer system and the composition of spending in order to contribute to greater tax efficiency

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This work examines the connection Syndicate/teachers profession trying to unveil the important role taken over by the Syndical movement in the process of professionalization of the militant teachers. For that, it describes and analyses the historical course of three Syndicates representatives of the teachers category Associação dos Professores Licenciados da Bahia APLB; Sindicato dos Trabalhadores em Educação de Pernambuco SINTEPE; Sindicato dos Servidores Municipais de Petrolina SINDSEMP acting in the micro-region of the San Francisco Valley, especially, in the municipalities of Juazeiro Bahia , and of Petrolina Pernambuco. It concentrates its interests on the contribution of the Syndicates for the professional development of these teachers in this region analysing the aspects related to emerging conflicts into the Syndical organization, to the attitude of these entities before the educational reality to their reinvindicative struggles to the formative dimension of the group actions. This study tries to answer the following questions: How has this syndical movement of teachers of state school of S. Francisco Valley been characterized? How do their actions reflect in the formation and professionalization of the teachers? Do teachers recognize the syndicate as a constructive space for the teaching profession? The methodological trajectory was directed through a qualitative approach of an etnomethodological character, using instruments for the understanding of this reality, The treatment of the data was based on the interpretative analysis of the speeches present in documents and through answers of the interviwees, having as a reference in this analysis the theoretical studies about syndicalism and the teacher professionalization. For a conceptual construction of this work it was studied these two categories from their genesis, from the social historical evolution of their concepts and the up to date discussions that give explanations about the teachers syndical movement and about the process of teachers professionalization. As thesis of this study it was defended the idea of that the teachers syndicates have contributed expressively in the process of the construction of the teacher profession of the militant teachers of this in the micro-region of the S. Francisco Valley. Once the teachers participate actively in this movement promoted by the syndical entities, the teachers develop the critical sense of the educational realty; improve their formation and reinvindicate from the State this condition as a Right; fight for better conditions in the work; reinvindicate the salary valuation and, try to construct an image of teacher basing on a professional model. The contribution of the Syndicate in the process of teachers profissionalization, is more evident in its external dimension that chacterizes the profissionalism, on the related aspects: to the forms of participation in the definition and the management of the educational politics; to the political struggles for the achievements of the professional status, to the recognition and of his eventual valuation. The syndical actions have repercussions with less intensity in the inside dimension that defines the profissionality, in the related aspects: to the administratation of the pedagogical processes in schools and in the classroom; to the acquisition of branches of knowledges; to the epistemological criticism of the acquirements mobilized in the teaching; the curricular question to the mediation that make possible the learning at school and in the classroom

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This work examines the connection Syndicate/teachers profession trying to unveil the important role taken over by the Syndical movement in the process of professionalization of the militant teachers. For that, it describes and analyses the historical course of three Syndicates representatives of the teachers category Associação dos Professores Licenciados da Bahia APLB; Sindicato dos Trabalhadores em Educação de Pernambuco SINTEPE; Sindicato dos Servidores Municipais de Petrolina SINDSEMP acting in the micro-region of the San Francisco Valley, especially, in the municipalities of Juazeiro Bahia , and of Petrolina Pernambuco. It concentrates its interests on the contribution of the Syndicates for the professional development of these teachers in this region analysing the aspects related to emerging conflicts into the Syndical organization, to the attitude of these entities before the educational reality to their reinvindicative struggles to the formative dimension of the group actions. This study tries to answer the following questions: How has this syndical movement of teachers of state school of S. Francisco Valley been characterized? How do their actions reflect in the formation and professionalization of the teachers? Do teachers recognize the syndicate as a constructive space for the teaching profession? The methodological trajectory was directed through a qualitative approach of an etnomethodological character, using instruments for the understanding of this reality, The treatment of the data was based on the interpretative analysis of the speeches present in documents and through answers of the interviwees, having as a reference in this analysis the theoretical studies about syndicalism and the teacher professionalization. For a conceptual construction of this work it was studied these two categories from their genesis, from the social historical evolution of their concepts and the up to date discussions that give explanations about the teachers syndical movement and about the process of teachers professionalization. As thesis of this study it was defended the idea of that the teachers syndicates have contributed expressively in the process of the construction of the teacher profession of the militant teachers of this in the micro-region of the S. Francisco Valley. Once the teachers participate actively in this movement promoted by the syndical entities, the teachers develop the critical sense of the educational realty; improve their formation and reinvindicate from the State this condition as a Right; fight for better conditions in the work; reinvindicate the salary valuation and, try to construct an image of teacher basing on a professional model. The contribution of the Syndicate in the process of teachers profissionalization, is more evident in its external dimension that chacterizes the profissionalism, on the related aspects: to the forms of participation in the definition and the management of the educational politics; to the political struggles for the achievements of the professional status, to the recognition and of his eventual valuation. The syndical actions have repercussions with less intensity in the inside dimension that defines the profissionality, in the related aspects: to the administratation of the pedagogical processes in schools and in the classroom; to the acquisition of branches of knowledges; to the epistemological criticism of the acquirements mobilized in the teaching; the curricular question to the mediation that make possible the learning at school and in the classroom

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In contemporary society, distance education is expanding, especially in the offering of courses of initiatory professor training. By the side of possibilities, there is the need to critically reflect on the government decision to finance, and even to incite distance education, as a more economic way to achieve, within different time and space, the greatest quantity of the population, trying to fill the gaps of the Brazilian school education. The research was made in the Biology Bachelor Course offered by the Pernambuco University (UPE), in the context of the Presential Support Pole of the Paraiba State University, located in the city of Campina Grande. Along this study, we intend to analyze the evaluation practice and the instruments of valuation available in the virtual environment of learning (AVA), used by the former professors in the learning evaluation of the contents offered by the reference course. The relevance of the discussion is to reflect about the results of distance education in the initial of the professor training. To perceive the possibilities and limitations concerning the technological resources available at the educational process, especially to the evaluation practice, is primordial in order to comprehend the contents of learning that can be explored by the professors and which is the dialogical relation that is firmed between professor, preceptor and student, in favor of the learning development and an effective and meaningful education. The qualitative research had the symbolic interacionism as a methodological-theoretical approach. We gathered informations through institutional documents, documental records, questionnaires and semi-structured interviews. Treating and analyzing the data we used the content analysis method (Bardin, 1977). As a theoretical basis, we relied on authors such as Zabala (1998, 1999), Aretio (2002), Hoffmann (2003, 2005), Silva, M. (2003, 2006), Belloni (2006), Luckesi (2008), Silva, J. (2008), Vasconcelos (2008) and Domingos (2009). It was evident the need to reflect about the educational practice of the professors and preceptors responsible for the academic distance learning, concerning the evaluation of the learning contents in a autonomous and innovatory way, identifying its influence in the development of values which are considered vital to a complete professor upbringing. The evaluation in a mediator approach is necessary to the reality of an online classroom, because of its character to promote the improvement of the action of the one who is teaching and the one Who is learning in an interactive, collaborative and cooperative perspective, seeking a transformative praxis. Involved in this formation, the bachelors will be able to promote the development of capacities and skills necessary to the complete learning of theirs future students, certifying the education for life, which is a perspective that includes the knowing, the knowing how to do and how to be, a living being with sustainable relations with the others and with nature

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Uno de los principales desafíos colocados a la educación del medio rural está relacionado a la enseñanza de las escuelas rurales con salas multifacéticas. Estas comprehenden alumnos de diferentes comunidades, series, edades, aprendizaje y niveles de conocimientos. Son cursos heterogéneos, que tienen como característica central la diversidad. En muchas regiones rurales de Brasil, la educación escolar es organizada en cursos multifacéticos debido a las grandes distancias entre las comunidades y el bajo número de alumnos en cada serie/año. Es común encontrar a los que están en fase de alfabetización estudiando con quien ya sabe leer y escribir - y todos sobre la orientación de apenas una profesora, que necesita enseñar a partir del contexto y la cultura local. El punto principal a ser tratado en este estudio está relacionado a las prácticas ejercidas en la acción educativa de las profesoras que actúan en escuelas rurales con salas multifacéticas de la región del Seridó do Rio Grande do Norte, precisamente en los municipios de Caicó, Jardim do Seridó y Ouro Branco. Creemos que este es uno de los puntos centrales en la discusión sobre la organización de la educación en el medio rural con fuertes implicaciones para el atendimiento cualificado de la población en condiciones de escolaridad de ese medio. Las contribuciones de Werthein y Bordenave, Calazans, Paiva, Ramalho, Therrien y Damasceno, Leite, Passador, Molina, Arroyo, Nascimento, Hage, además de documentos oficiales del MEC, como cuadernos SECAD, Ley de Directrices y Bases de la Educación Nacional, Directrices Operacionales para la Implantación de la Enseñanza Básica de 9 (nove) años, Proyecto Base del Programa Escuela Activa, entre otros, fundamentaron el análisis sobre la escuela rural y el desafío de la docencia en salas multifacéticas en el contexto del Seridó norteriograndense. El estudio envolvió 24 (veinticuatro) profesoras y 06 (seis) profesionales de la educación que desempeñan sus funciones en los Centros Municipales de Enseñanza Rural (CMER). Los instrumentos de investigación empleados fueron cuestionarios y observaciones aplicados para responder a las siguientes preguntas: ¿cómo se estructura la escuela rural con salas multifacéticas? ¿Cómo las profesoras se posicionan sobre su trabajo en salas multifacéticas esto es, como las concibe en el contexto de la educación rural del Seridó? ¿Qué opinan sobre la formación recibida para actuar en salas multifacéticas? Las profesoras y los/las profesionales de los CMER poseen en general formación superior en pedagogía, sin embargo, presentan limitaciones delante de las situaciones surgidas en el día a día de la sala de clases. El estudio revela que son las deficiencias de las políticas sociales y educacionales de formación docente, el bajo apoyo didáctico-pedagógico, reforzadas por la ausencia de un plano de carrera que dignifique el trabajo docente en ese medio, que generan limitaciones en el desarrollo profesional del magisterio rural, claramente junto a los docentes que actúan en salas multifacéticas en los municipios investigados

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One of the best examples of the Information and Communication Technology (ICT) evolutions is on the high capability of storing and processing data into smaller devices, creating a new business condition, the mobility . This mobility in a deeper analysis proposes a business remodeling in many different areas (business segmentations), through the Internet anywhere at any time, allowing managers and researchers to think again their actual models that work nowadays in companies and public institutions, modifying the way internal and external clients can be attended. This thesis analyzes issues on mobile business adoption, technological evolutions and the impacts caused by this new reality the access to information anywhere at any time . This research is exploratory and shows a compilation of similar papers and thesis describing how was conducted the survey within 50 companies in the states of Rio Grande do Norte, Pernambuco and Ceará. The statistics analysis showed the different level of mobile technology usage from simple voice communications to wide band data transmission. The analysis pointed that canonic correlation was the most effective type of analysis to describe the relations among all groups of variables showing which of them are relevant, or not, for mobile technology adoption

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Pela experiência de inserção militante em dois conselhos municipais, apresentamos informações sistematizadas e essenciais sobre a composição desses espaços de controle social. Quais são alguns dos problemas essenciais no funcionamento concreto dos conselhos? Pela perspectiva social crítica, procuramos apreender as contradições que atravessam esses dispositivos de controle social. Oferecemos pistas orientadoras para os profissionais da Psicologia que buscam atuar na linha do compromisso social e que se engajam na participação nesses importantes mecanismos sociais de discussão e deliberação no âmbito das políticas públicas.