Provisionamento de processos judiciais e administrativos : análise crítica e propostas de boas práticas

O presente trabalho examina as normas brasileiras relativas ao provisionamento e à divulgação de passivos contingentes com vistas especificamente à sua aplicação para processos judiciais e administrativos, que representam o tipo de passivo contingente que mais impacta o resultado da maior parte das companhias nacionais, de todos os segmentos. O texto das normas, portanto, é confrontado com a realidade prática do mercado e as especificidades inerentes aos processos judiciais e administrativos. Além de contextualizar e explicar o funcionamento das regras aplicáveis, com destaque para o Pronunciamento Técnico nº. 25, do Comitê de Pronunciamentos Contábeis, que se tornou obrigatório para as companhias abertas por meio da Deliberação CVM nº. 594, de 15 de setembro de 2009, é realizada sua análise crítica, identificando omissões que podem dificultar o desempenho das atividades de provisionamento de tais demandas pelos profissionais competentes, fomentando a falta de uniformidade desses registros entre as demonstrações financeiras das companhias, bem como possibilitando o gerenciamento de resultados. Em seguida, são avaliadas e propostas soluções para os problemas identificados, com destaque para o estabelecimento de valores percentuais aos critérios de classificação de risco e a definição de critérios para classificação de risco de perda e mensuração de valores de passivos contingentes, organizadas em forma de diretrizes de boas práticas de provisionamento e de divulgação de passivos contingentes decorrentes de processos judiciais e administrativos.

Femininos de montar - Uma etnografia sobre experiências de gênero entre drag queens

The paper presents a discussion about gender and body in the drag queens experience at Natal city (RN). From the different concepts that characterizes the identity processes on subjects who perform gender transformation (transvestites, transsexuals and female impersonators), the justification for studying the drag character is observed as a means to understand matters that are important when you take such a position. Therefore, there is a need for a linkage between the various concepts responsible for this definition, in addition to considering the historical and cultural process responsible for the creation of such categories, identities and stereotypes among these individuals. In this sense it will be possible to carry out a critical analysis on the different social loads present in each representation, and understand what is at stake in the attribution of classifications and terminologies that are applied to different expressions of metamorphosis. This ethnography considers the debate from a field research conducted at LGBT social establishments and other performance spaces of these people, verifying their dynamics in these places and investigating relationships between performers, personas and characters and also backstage scene in which they participate

É ensinando que se aprende: um estudo sobre o ensino de projeto no Curso de Arquitetura e Urbanismo da Universidade Federal do Rio Grande do Norte (CAU UFRN)

You cannot teach architectonic design, but only learn it. This sentence was, during some decades, especially during the modernism, the starting point, adopted by several architectonic design professors, when they had to approach their subject. An attitude that, some years ago, was reviewed and fighted by area s experts. This paper join this criticism, and try to add something to the pre-existing discussion, analyzing with the case-study method all the subjects related with architectonic design of the Architecture and Urbanism degree, at Universidade Federal do Rio Grande do Norte CAU/UFRN . The aim is to identify and analyze the teaching methodologies used by the professors and their effects related to the students. To reach this purpose four different methods were used: i) Professors interviews; ii) Different forms submitted to students and professors; iii) Daily practice s observation, developed during classes; iv) Documents analysis about the degree (historical development and subjects) and about the subjects themselves (summaries, table of contents and planning). Studying the results, it was possible to underline that, in spite of the efforts of some of the professors to find a way to teach with more appropriate educational and pedagogic bases, some of the teaching methodologies, criticized in articles dealing with the matter, were still used. With regard to these, the research pointed out some suggestions that could help to improve the teaching and learning process, joining professors and students that are the most important subjects of the teaching activity. Developing the idea living in the paper s title Teaching and learning , it s now clear that only the practice, through the improvement of the pedagogic techniques, together with critical analysis can help the professors to reach a relationship level, regarding the teaching and learning process, as that described in the epigraph s text, into which teaching and learning, can t be done only by one of the process subject, but must be lived by both of them: professors and students

O amor em mal-estar : a insustentável leveza da domideologia

The discourse about love, in the Western modern world, is an effect of the power that constructs bodies that matter, paraphrasing Butler, which represents a performative reiterarion of the domination drive, forming and ego of love through the imposition of a cultural super-ego. The domination, a real process of social constraint, is concomitant to its ideological secret, which lead us to the expression domideology , inspired by Sousa Filho, to determine the unconscious domination of the ideological discourse, Through a critical analysis of the bases of Freudian discourse about love, we question, inspired by Foucault, the sexual nature of the drive, to put it in a place insecure of critics to the substance metaphysics expression used by Nietzsche. In our point of view, the domination drive is a critical tool for the individual to think about, as interpellated by the love domideology , making believe the only interpretation of the social interchange is love, nuclear element of our modern Western love complex

Avaliação de efetividade do centro de reabilitação de adultos - CRA/NATAL/RN

Public services with an emphasis on rehabilitation treatment of disabled people, as established law, have aimed to ensure quality and equity assistance in a rehabilitation way to the segment highlighted. As for people with physical disabilities, the Unified Health System (hereby SUS) through the directive GM/ MS No. 818 of 2001, requires the creation of hierarchical and regionalized services networks at different levels of complexity to ensure appropriate assistance. This study whose title is Evaluation of effectiveness of the Adult Rehabilitation Center in Rn: elements for a discussion aimed to evaluate the effectiveness of rehabilitation services that institution, reference in the State of Rio Grande do Norte, has directed its patients, more specifically those who have had a stroke and therefore are disabled ones. From the standpoint of methodological conduction, it was prioritized a qualitative and empirical theoretical research which was carried out from the following courses: literature references with authors who are the themes pertaining to rehabilitation, inclusion, public policy evaluation, health policy and disability; documentary research through Regulation of Technical Procedures, files, records, informative booklets that were of great importance to the knowledge of the institution, as well as its functioning and dynamics of field research that was materialized with the managers, rehabilitation staff and Center s users, through the application of semi-structured interviews as a tool for data collection. The information obtained was analyzed from the critical analysis of discourse. As a result, it was identified some technical, administrative and financial difficulties which have obliterated the effectiveness of services provided, such as: lack of many professionals to meet existing demand, poor quality of equipment and the physical structure, limits on autonomy management as a result of dependence along with the SESAP/RN; besides the excessive bureaucratization in the administrative processes compromising Center s problem-solving needs. However, in the narratives of managers, rehabilitation staff of patients, despite the difficulties, treatment made by Centre has effectiveness to the extent that has been contributing even in a limited way to improve their quality of life

A relação histórica entre democracia e liberalismo. Um diálogo crítico com Norberto Bobbio.

This work seeks to examine the historical relationships established between liberalism and democracy, questioning the apparent inseparability between the two ideologies. Methodologically construct a hypothetical dialogue with the Italian thinker Norberto Bobbio, one of the most important systematizers of liberal democracy, defending a theoretical and conceptual complementarity between the two ideologies. Following the Bobbio theoretical propose, it presents the political contributions of classical liberalism that the Italian thinker identify as logical and axiological antecedent of the modern democracy, naturalizing and universalizing the principles and ideals of classical liberalism. Going counter, it problematizes the political contributions of classical liberalism, emphasizing the tension between liberal theory and its practice, between the declared political principles and their translation into concrete historical reality, reserving rights and freedoms to property minority and severe restrictions to the majority. The critical analysis of classical liberalism allows questioning the privilege position that Bobbio reserves to the liberalism in the democracy history, to restore the important contribution of illiberal politics currents in the civil, political and social rights history, advocating the democracy with its social character, inclusive and participatory

Cecília Meireles e a lírica pedagógica em Criança meu amor (1924)

The research Cecília Meireles and the Pedagogical Lyric in Children My Love (1924) consists in a critical analysis, a cultural and historical approach to the pedagogical intentionalities and to the social and educational functionalities expressed in the childish literary work of the poetess and educator Cecília Meireles (1901-1964), in Brazil, during the first decades of XX century. The author s conceptions of the literary art, the philosophical and educational foundations, the Christian and liberal ideologies and values pertinent to her work for children and the relations between her texts and the ideals of the Brazilian intellectuals to effect changes in the every day life based on the child formation and on the teaching feminization process were examined in the work. This paper shows a content analysis with the intention of offering signification to the work Children My Love (1924) according to the investigation of specific categories: child, motherhood and schooling; through the exploration of synonymous and bipolar key-words found in Cecília s documents: child/adult, teacher/mother; school/home, ignorance/intelligence. The research intends to understand how the author articulates, in her informal pedagogical action in Children s Literature, science, literary and Christian faith knowledge, in order to expand her social and educational ideal concentrated in children, guided by the maternal hand and aimed at constructing a New Man, New Civilization and a New Social Order

Identidade e docência: o saber-fazer do professor de sociologia das escolas públicas estaduais de Picos - PI

This study deals with Sociology teacher identity issues. This is done considering daily routines of Sociology grade school teachers in the city of Picos in the state of Piauí-Brazil. Thus, the research aims to acknowledge the manner the inter-relations between the teacher s know-how and the process of construction of the professional identity of these teachers occur. It is seen that the discipline of Sociology in this context brings out processes related to inclusion and exclusion once the subject of Sociology is distinguished as unstable in relation to other disciplines. However, in June 2008, the law included the Sociology as a discipline 11,684 mandatory on all high school series.The theoretical and methodological procedures of this research were based on an ethnographic qualitative nature research and enabled a documental analysis. In order to collect data, a semi-structured questionnaire was applied in collective and individual in four state schools in the city of Picos in Piauí. The analysis of the information was based in content analysis from the proposals made by Bardin (1997), and Franco (2008). The information was then organized in knowledge matrixes that allowed the identification of themes divided into two thematic axes: teacher education: the search for sense making in experience and the exercise of teaching as well as the Sociology grade school teacher s daily routine. The research enables the understanding of the senses the subjects have on their own activity since the work deals with concrete situations and experiences in the scholar context. These senses are considered relevant in order to enable a comprehension of the inter-relations that are established between the know-how and the construction of the identity on behalf of these teachers. Almost all of the interviewed subjects did not have a degree in Social Sciences and came from other backgrounds especially ones related to Education. Sociology teachers investigated almost in its entirety, do not have specific training in the social sciences, becoming teachers of Sociology by lack of school and to complete the work load. But, in spite of the difficulties experienced in the practice of the discipline all are in favour of its inclusion in high school. They have a clear vision, that through the work of the theoretical content of the discipline with the daily life of the students by using teaching strategies that add value to the relationship of knowledge that are prepared in society at large, to Sociology provides a critical analysis of the reality in which they are inserted

Educação do campo e alternância :reflexões sobre uma experiência na Transamazônica/Pará

The study theme is the Rural Familiar House Program (RFHP), through the Rural Familiar House of Uruará-PA city (URFH), from 2000 to 2005. It is considered as base the education offered to the field young people, in the modality of basic education by alternation methodology between the Familiar and School Times in the two first from 5th to 8th grade classrooms. From the argument about the understanding importance and need of knowledge transmission and construction to be established in the inter-section between general references of the social reality and the subjective ones. It constitutes an educative work that both values domain of knowing and the creative capacity of each pupil. Considering that the greatest aim of the education is the human being emancipation, this thematic for the development of the documentary and field research was defined with the delimitated thematic for the educative practice-proposal in alternation, choosing the Program of the RFHs as the reference to carry out an analysis which considered fruitful in the articulation between education and educative work. This study had the objective to contribute for the debate concerning the alternation and to understand presuposals and educative practice of the RFHs what its importance for the young people and its relation with the field educational policy. For this, it was used, mainly, from analytical references of authors, such as Williams, Gramsci, Adorno, Freire, Shiva, Soares, Molina, Tonet, et. all, all were also important for the construction of this work. The studied documentary sources, as well as the verbal ones the actors also interviewed had allowed, in irreplaceable way and significantly, a critical analysis on the pedagogical proposals and the articulation among school, familiar work and education, which was carried out in the formation of URFH, the sessions of alternation between Time School and Time Family. The results are scored with the chapter construction, as they had presented themselves in several sources and the reading which was made. A reading that signals for the affirmation which is possible to overtake the emphasis on technicality, mediated in the practice-theory-practice relation, still present in the alternation, and, thus, to be able to make an educative work that intends to contribute for the young people education with capacity of being, thinking and to act actually as subjects of their history

Gêneros do discurso e escrita: o que as coleções didáticas de português (des)prestigiam no ensino da produção textual?

Through the examination of official indicators, it can be observed that writing is pointed out as one of the main problems concerning formal basic education. However, this teaching-learning object is one of the central objectives at school, having an essential role in different curricular components as well as in the interaction demands required by society. Such paradox indicates, therefore, the relevance of investigations which analyze the intrinsic elements of child development as written text producer. Hence, the main purpose of this research consists of analyzing the treatment given to the types of discourse and the teaching situations in which the written text are produced, concerning Portuguese language didactic material collections approved by Programa Nacional do Livro Didático (PNLD 2010) the Brazilian program of didactic book and worked at elementary school. Such materials correspond to the collections adopted in municipal education system schools from Natal, RN which were below the official education indicator IDEB 2009. Thus, the questions that guide this work are: 1. During writing production lessons, is the diversity of types of discourse effectively worked on didactic collections? 2. Which are the types of discourse and the social spheres prioritized when teaching writing production? 3. How is the situation addressed in the production of the written text should be produced? For this research, we retook the authors Bakhtin, Bunzen, Faraco, Freire, Rodrigues, Rojo, Schneuwly e Dolz and we made a list of all types of discourse and spheres contemplated in the propositions of the writing production in didactical books, concerning the eight collections which compounds the first moment of analysis. Then, we verified how the situation of production is oriented by examining two didactic collections if and how they express the elements referring to the social-historical, functional and linguistic-discursive context of the text to be produced. The data obtained indicate: lack of diversification of types of discourse in the collection that compounds the Aggregate Sample of the research; the conception of a diversity based on the didactic of visiting; the recognition of all canonical and hegemonic types of text as one of the privileged objects of study; the centralization on the standard variety of the language and the devaluation of the representative types of cultural diversity; the shortage of productions which retrace to written language related to different technologies of communication and information; and the little emphasis on the types of discourse related to public language practices. As for the situations of production, it is observed the predominance of the school as a producer of dialogic relationships, whose propositions present, for example, text addressees, enunciative positions, support and contexts of restricted circulation, especially at school. Two divergent situations are observed among the collections: the lack of a work in which the situation of production is under the perspective of the types of discourse as object of teaching-learning; the concept of the types of discourse as object of reflection, presenting a differentiated didactic orientation towards the situation of production. This research contributes, therefore, with a mapping of the existence and the treatment of the types of discourse on propositions of writing production in didactic books; with the critical analysis of the approach of written activities, considering the elements of the historical-social, functional and linguistic-discursive context; thus, through teaching, research and public policies, use and selection of didactic material for the area

Gestão ambiental na saúde pública: um estudo sobre a percepção ambiental de gerenciamento de resíduos sólidos de serviços de saúde, dos servidores do Hospital Universitário Onofre Lopes do Rio Grande do Norte

This research has aimed at studying the perception of University Hospital Onofre Lopes (HUOL) s workers on the environmental management plan of RSSS. They have been interviewed 250 workers: doctors, nurses, nursing assistants, and cleaners. It was used an exploratory and descriptive research of the type Survey, which aims at obtaining of data or information on characteristics, actions or opinions of any group of people. The questions of the questionnaire were of the kind objective", formulated in a model "scale", analyzed in according to the positioning of the interviewee. The wastes of health service have high potential for environmental impact in the activities from HUOL. Actions or environmental protective policy can improve the image of HUOL. They have been detected divergences on the rigor in application of law of ANVISA. The HUOL s workers unaware of the law of ANVISA and they have little or no knowledge about the practices of environmental control, public health and, they do not know the Environmental Management System ISO 14001. They have divergent views on the degree of importance of ISO 14001. There is not a Waste Management Plan for Health Service and / or is not disclosed for most of HUOL workers. It has not carried out audits or defined the goals and objectives. Besides, it has not been identified legal requirements, and there has not been communication about the service is performed or has been made a critical analysis and no control of documents the environmental management plan. The HUOL have not had a committee of environmental management. The direction of HUOL has not been organized courses, training and recycling of waste on environmental control of the health service. On a scale from 01 to 05, the level of aware level concerning to the waste management from health services of the workers, so is at the threshold between 01 and 02. For the reversal of this situation, the first and urgent step is the creation and institutionalization the environmental management committee of the University Hospital Onofre Lopes

Uma contribuição crítica para o redesenho de cadeiras de rodas adaptadas para crianças e adolescentes com paralisia cerebral

This work was aimed at making a critical analysis of the product wheelchair, both for using four different models, which were objects of study of the dissertation of Cláudia Regina Cabral Galvão, entitled Critical Analysis of the Mobility Products Seated a wheelchair - Used by Children and Adolescents with Cerebral Palsy in Natal / RN and other municipalities of Rio Grande do Norte . This product is considered an instrument in the social rehabilitation of great importance for people with physical disabilities. This study aims to position the issue and develop comments on technical up grading of certain models according to the needs of the user. Describes features of four models in search searched through catalogs in order to know its advantages and disadvantages of use. Were presented the definitions of ergonomics and ergonomic aspects to be considered on a design, the study of anthropometry and its recommendations. Discussions the methodology of project design in two parts: the first, on the structuring of design problem (formulation, analysis, synthesis and evaluation.) And the second on the project (design and development, implementation and evaluation and solution). With that review will include the possibilities for a new redesign of the wheelchair, based on forms of adaptation in order to achieve the target that was compressed by the average population studied. Seeks to that this project makes an improvement in quality of life of people in wheelchairs by including these people in society but also the improvement of rehabilitation

Análise crítica dos produtos de mobilidade sentada - cadeiras de rodas - utilizados por crianças e adolescentes com paralisia cerebral em Natal/RN e outros municípios do Rio Grande do Norte

The objective of this work is to critically analyze the seated mobility adaptive equipment, wheelchair, used by non-ambulatory children/adolescents diagnosed with cerebral palsy of the quadriplegy type with ages in between 0-18 years old in the municipal city of Natal/RN and of other ones in the state of Rio Grande do Norte. This study is characterized as descriptive as it took into consideration the individualized conditions of each child/adolescent and of their home environment, and also evaluates the condition of the used seated mobility devices such as wheelchairs or strollers. Thirty three (33) subjects which had a wheelchair prescribed by a healthcare professional specialist in adaptive equipment within the past 3 years were selected. A questionnaire was applied through a phone with the patient s primary care giver or parents. The results obtained showed that all the equipment being used had an anatomical seat and back and the tilt system mechanism and even though most of the patients required small individual adjustments upon receiving the wheelchair in order to accommodate to the patients characteristics. From the point of view of the caregiver/parents interviewed, 97% described satisfied with the equipment and report assistance with mobility (97%), comfort (82%) and good posture (82%) as the main positive aspects from the equipment. The results also describe the aspects related to the maintenance, time used and activities developed that were reported by the patients. The conclusion therefore is that in order to select the equipment to meet the needs of the consumer it is necessary that: an appropriate wheelchair prescription takes place, the up-to-date knowledge of equipment available in the market, the appropriate use of the resources from the concession programs of the government that purchase equipment and the establishment of link in between the manufacturers, patients and the caregivers

Normas jurídicas para a restauração ecológica: uma barreira a mais a dificultar o êxito das iniciativas?

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Os rostos da pobreza brasileira: análise crítica dos discursos do governo federal, da Veja e da Cufa

Brazilian constitution says that all Brazilians have basic survival rights such as education, sanitation and food, but these basic rights are luxury for some. So, thinking about this, this paper aims to develop a critical analysis about the (re)production of the discourse on poverty, and consequently on the poor, given by the federal government, through the official website of the program Brazil Without Poverty (Brasil Sem Pobreza), the media, represented by Veja magazine, and by those who affirm to be representatives of the poor; like the Single Central Slums (Central Única das Favelas CUFA). Our aim is to present a critical reflection on the discourses about the poverty in the voices of the government, Veja magazine (media representative) and CUFA (poor representative) and their contribution to the development of the meanings of the theme in Brazilian society. In order to do so, we have identified categories based upon Bajoit (2006a) to classify which the author calls faces of poverty . We have used the Sociological and Communicational Discourse Approach (ASCD) as developed by Pedrosa (2012a, 2012b, 2012c), within the Critical Discourse Analysis as theoretical apparatus, and also the studies in which the ASCD is built upon such as Sociology for Social Change (BAJOIT, 2006), the Cultural Studies (HALL, 2005), and the Functional Systemic Linguistic, especially the Evaluating System (MARTHIN & WHITE, 2005, VIAN JR et al, 2011). Thus, the discourse on poverty or on fighting poverty, extracted from news, chronicles and other genres of the mentioned vehicles, are taken as object of study to understand identities that are created and renewed on poverty and on the Brazilian poor, as their dependence on the government and civil society, their exploitation by the economy, and even the media that sometimes features them as delinquent