Os rumos do fundo público no capitalismo contemporâneo: uma análise sobre o financiamento da Política de saúde no estado do Rio Grande do Norte

This work analizes the financing of Health Policies on the state of Rio Grande Do Norte, starting at the presumption that SUS is “Bombarded” by fiscal ajustments, as a neoliberal strategy to face capital crises.The trafectory of the financing of SUS demands the comprehension of two principles which are, in essence, contradictory: the “principle of universatility”, which is caracterized by the uncompromising defence of the fundaments of the Sanitary Reform, and the “principle of containment of social costs”, articulating the macroeconomic policy that has being developed in Brazil since the 1990s and which substantiantes itself on the 2000s.This last defends the reduction of the social costs, the maintanance of primary surplus and the privatization of public social services. Considering these determinations, the objective of this research constitues in bringing a critical reflection sorrounding the financing of the Health Policies on the state of Rio Grande do Norte, on the period from 2004 to 2012.Starting from a bibliografic and documentary research, it sought out to analyze the budget planning forseen on the Budget Guideline Law (LDO) and on the Multiannual Plans (PPA), investigating the reports of the Court of Auditors of the State of RN and gathering information about expenses with health, available on the System of Information About Public Budgeting in Health (SIOPS).The Analises of the data obtained, in light of the theoretic referece chosen, reveals trends in the public budget setting for health on the State of Rio Grande do Norte, which are: a tiny share of investment expenditure on health, when compared to other expenses, the amount used in daily fees and advertising; the high expense in personnel expenses, especially for hiring medical cooperatives;the strong dependence of the state on revenue transferences from the Union; the aplication of resources in actions of other nature considered as health, in exemple of the expenditures undertaken by the budgeting unit Supplying Center S/A (CEASA) on the function of health and subfunction of prophylactic and therapeutic and on the Popular Pharmacy program. Since 2006, expenses refering to Regime Security Servers (RPPA) on the area of health also have being considered as public actions and services in health for constitutional limit ends, beyond the inconsistencies on the PPAs with the actions performed efectively.

CRIATIVIDADE EM PUBLICIDADE E A QUESTÃO ÉTICA: um estudo da publicidade brasileira premiada

A questão ética deve pautar a atividade profissional do publicitário, por ser uma atividade de grande influência sobre a opinião pública, pois associa a imagem de empresas e suas marcas a uma postura de comprometimento com a sociedade na qual está inserida, transformando-as em empresas-modelo. Em nome da criatividade publicitária, muitas vezes, anúncios de produtos e serviços diversos contradizem uma propaganda socialmente responsável. A presente dissertação analisou a linguagem e o discurso da propaganda no que se refere à questão ética, observando-se até que ponto elas consideram ou não estas questões. Desta forma, apresentam-se como os elementos que compõem a mensagem podem deixar, explícita ou implicitamente, informações que poderiam comprometer a empresa caso a observação do público fosse mais crítica ou mais apurada. Para esta análise foram selecionados anúncios premiados no prêmio Profissionais do Ano , hoje um dos principais prêmios da propaganda brasileira instituído pela Rede Globo de Televisão, e o instrumento metodológico utilizado foi uma leitura subsidiada na análise do discurso. A grande maioria dos comerciais premiados neste Festival não fere princípios éticos. Foi selecionado apenas um corpus, em que se confrontou a temática criativa de cada comercial com o Código Brasileiro de Auto-regulamentação Publicitária (CONAR), verificando assim como estes comerciais,sob este olhar, podem ser considerados como incorretos no tocante à ética e à responsabilidade social.(AU)

Mercado de Trabalho em Serviço Social no Sector Público em Portugal nos Anos 90

A investigação que a seguir se apresenta integra-se no âmbito do VI Curso de Mestrado em Serviço Social, da Escola Superior de Altos Estudos do Instituto Superior Miguel Torga, centrando-se a análise no “Mercado de Trabalho em Serviço Social no Sector Público em Portugal, nos anos 90. Análise a Partir da Abertura de Concursos Públicos.” Neste sentido procedeu-se a uma análise das ofertas de emprego em Serviço Social para a Administração Pública Central e para a Administração Pública Local, partindo do levantamento de concursos públicos, para Técnicos Superiores de Serviço Social, publicados em Diário da República, entre o dia 16 do mês de Agosto 1991 (data da publicação do Dec. -Lei nº 296/91 que veio criar e regulamentar a carreira de Técnico Superior de Serviço Social) até ao mês de Dezembro de 1999. Abordam-se as principais transformações no mundo do trabalho e suas repercussões no Serviço Social, considerando algumas questões da crise capitalista, globalização e implementação de políticas neo liberais. Analisam-se também, algumas das principais directrizes subjacentes aos programas do XI, XII e XIII Governos Constitucionais, existentes nos anos 90 em Portugal, e correspondentes políticas sociais que deste modo, contribuíram para o crescimento do mercado de trabalho dos Assistentes Sociais. Procedeu-se a uma abordagem sobre o estado da formação em Serviço Social e o reconhecimento da atribuição do grau de licenciatura em 1989, assim como a criação e regulamentação da carreira Técnica Superior de Serviço Social no sector público em 1991, e as principais alterações que a partir de então se fizeram sentir ao nível de mercado de trabalho. Pretende-se assim com este estudo, contribuir para um conhecimento mais aprofundado do mercado de trabalho no sector público na década de 90, dos Assistentes Sociais, dando a conhecer o número de concursos públicos (691) e número de vagas (1478) distribuídos pela Administração Pública Central (436 concursos e 1132 vagas) e pela Administração Pública Local (255 concursos e 346 vagas), apresentando as entidades que mais profissionais admitiram para os seus serviços. Apresentam-se também os tipos de concursos publicados (internos e externos), as categorias profissionais e a distribuição por distrito, correlacionando respectivamente, com o número de concursos e número de vagas.

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

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

Maturidade de escritório de gerenciamento de projetos: o caso do Ministério Público do Rio Grande do Norte

The research aimed to evaluate the level of maturity of the project management office of the Public Ministry of the State of Rio Grande do Norte, on the model PMO Maturity Cube. It was based on a theoretical framework that includes project management, project management office and maturity of the project management office. The research was classified as to the purpose as exploratory and descriptive. According to the methods used was a case study, and how to approach is qualitative and quantitative. The research unit was the prosecutor of the State of Rio Grande do Norte, by two guys who represent all of the participants in the project management office of the institution. These subjects were chosen because they act with the office since the foundation of the same, having the knowledge necessary to deepen the research required, and experience with projects and work experience in the area. Data were collected through an adaptation of the evaluation form for the amplitude corporate developed and presented to the scientific environment for Pinto, Cota and Levin (2010). The results revealed that the level of maturity in the current strategic approach is 77%, and 97% desired; tactical approach in current is 66% and 97% desired, and the current operational approach is 78%, and 100% desired. He pointed out that several factors influence the level of maturity of the project management office of the Public Prosecutor and the recurrent related to information technology, regarding the storage and sharing of information. Concluded that the level of maturity of the project management office of the Public Ministry of the State of Rio Grande do Norte is advanced

Percepção Ambiental em Museus Paisagens de Arte Contemporânea: a legibilidade dos museus Inhotim/Brasil e em Serralves/Portugal avaliada pelo público/visitante

This thesis nalyzes the wayfinding in Landscape Museum of Contemporary Art (MPAC), based on the Institute of Contemporary Art CACI, Minas Gerais, Brazil and the Museum of Contemporary Art of the Serralves Foundation, Porto, Portugal. The study focuses on the interrelationship of the public/visitors with the landscape, architecture and contemporary art museums in these, in order to understand visual perception and apprehension of such an environment for their users. For both were confronted documentation (visual and written) and people talk. The main hypothesis put forward is that the audience/visitor MPAC appreciates the interrelationship between the natural environment (park/garden) and built environment (the works of contemporary art and the galleries), giving equal value to both. To complement this, a second hypothesis is that during the visit to MPACS, visitors define their paths spontaneously, but strongly influenced by existing visual indicators (maps, signage and striking landscape elements), which facilitate the readability of space, which also contribute to the offered services and the experiences of similar institutions. The analytical basis of the research used the concepts of legibility (LYNCH, 2009), wayfinding (GIBSON, 2009; ARTHUR, PASSINI, 2002; WEISMAN, 1982), Experiential Cotinnum (TUAN, 1985), Space Bound (CRUZ PINTO, 2007) and habitus (BOURDIEU, 1992). Methodologically was used qualitative research (DEMO 2000) by means of a case study (YIN, 2005; STAKE, 1999) and participant observation (WHYTE, 2005). In the two institutions interviews with researchers and curators, behavior observation and questionnaires from employees, trainees, monitors and the public/visitor of the two museums were performed. Although partially referende the initial hypothesis, the research showed that the public/visitor value appears more natural environments, they experience a greater intensity and in addition to the factors listed in the second case, your perception and definition of paths suffer significant influence of emotional relations established with space. Generally the audience/visitor adapts easily to different demands of contemporary art exhibition in the two museums and the built environment (park/garden and museum) interferes with your reading path during the visit, perceived by the public/visitor condition as a factor that favors the enjoyment of works on different mounts (wayfinding), though often become a factor that hinders the legibility of the building and its built environment

Transparência das informações públicas nos portais das instituições federais de educação profissional da região sul do Brasil

Considering the need of communication between public management and society and its citizens, in a way which is more effective and transparent, the aim of this research was to analyze the transparency of public information presented by the managers of the portals of southern Brazil’s Federal Institutes. It is a qualitative and quantitative research, applied as its purpose, and exploratory as its aim. In order to explain the issue from the theoretical frameworks published, it will be used as a procedure the bibliographic research and the further study field research in the six southern Brazil’s Federal Institutes. Therefore, the theoretical framework approaches aspects about public transparency, concepts of information and communication in the public sector, and it presents measurement indexes of public transparency. The data collection with the Institutes sought to measure – in the portals – the level of transparency of the information presented by the managers, applying a search tool which provided the transparency index of eleven categories of the researched items, besides verifying the presence of the required items by Access to Information Law. In the sequence, it sought to verify the Institutes managers’ perception of the aspects which composes the proposed theme, for the purpose of observing how the process of communication between public agencies and the citizen is happening. The main results obtained emphasize, in a general way, a low level of public information propagation, with a lower average of propagation to the information about social, environmental and economic responsibility, and a greater average to the information related to the institution’s general data – from its management structure to its ordinance. It was also observed that no institution which was researched fully comply with the demands of the Access of Information Law. The results about the manager perceptio demonstrate a tendency in publishing the produced information, however, elements such disorganization of information in the portals, lack of standardization of the virtual structure and type of language to use, and lack of procedures of popular participation and interaction in the portals are determiners to bring problems in the access and in the communication with the public. Besides, the short time of institutions’ creation and the short time of the managers assuming their functions must be considered as a reflex of the found results. Therewith, the present study highlighted the importance of Public Transparency theme and it reached a positive result to a scientific and social contribution.

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

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

Maturidade de escritório de gerenciamento de projetos: o caso do Ministério Público do Rio Grande do Norte

The research aimed to evaluate the level of maturity of the project management office of the Public Ministry of the State of Rio Grande do Norte, on the model PMO Maturity Cube. It was based on a theoretical framework that includes project management, project management office and maturity of the project management office. The research was classified as to the purpose as exploratory and descriptive. According to the methods used was a case study, and how to approach is qualitative and quantitative. The research unit was the prosecutor of the State of Rio Grande do Norte, by two guys who represent all of the participants in the project management office of the institution. These subjects were chosen because they act with the office since the foundation of the same, having the knowledge necessary to deepen the research required, and experience with projects and work experience in the area. Data were collected through an adaptation of the evaluation form for the amplitude corporate developed and presented to the scientific environment for Pinto, Cota and Levin (2010). The results revealed that the level of maturity in the current strategic approach is 77%, and 97% desired; tactical approach in current is 66% and 97% desired, and the current operational approach is 78%, and 100% desired. He pointed out that several factors influence the level of maturity of the project management office of the Public Prosecutor and the recurrent related to information technology, regarding the storage and sharing of information. Concluded that the level of maturity of the project management office of the Public Ministry of the State of Rio Grande do Norte is advanced

Percepção Ambiental em Museus Paisagens de Arte Contemporânea: a legibilidade dos museus Inhotim/Brasil e em Serralves/Portugal avaliada pelo público/visitante

This thesis nalyzes the wayfinding in Landscape Museum of Contemporary Art (MPAC), based on the Institute of Contemporary Art CACI, Minas Gerais, Brazil and the Museum of Contemporary Art of the Serralves Foundation, Porto, Portugal. The study focuses on the interrelationship of the public/visitors with the landscape, architecture and contemporary art museums in these, in order to understand visual perception and apprehension of such an environment for their users. For both were confronted documentation (visual and written) and people talk. The main hypothesis put forward is that the audience/visitor MPAC appreciates the interrelationship between the natural environment (park/garden) and built environment (the works of contemporary art and the galleries), giving equal value to both. To complement this, a second hypothesis is that during the visit to MPACS, visitors define their paths spontaneously, but strongly influenced by existing visual indicators (maps, signage and striking landscape elements), which facilitate the readability of space, which also contribute to the offered services and the experiences of similar institutions. The analytical basis of the research used the concepts of legibility (LYNCH, 2009), wayfinding (GIBSON, 2009; ARTHUR, PASSINI, 2002; WEISMAN, 1982), Experiential Cotinnum (TUAN, 1985), Space Bound (CRUZ PINTO, 2007) and habitus (BOURDIEU, 1992). Methodologically was used qualitative research (DEMO 2000) by means of a case study (YIN, 2005; STAKE, 1999) and participant observation (WHYTE, 2005). In the two institutions interviews with researchers and curators, behavior observation and questionnaires from employees, trainees, monitors and the public/visitor of the two museums were performed. Although partially referende the initial hypothesis, the research showed that the public/visitor value appears more natural environments, they experience a greater intensity and in addition to the factors listed in the second case, your perception and definition of paths suffer significant influence of emotional relations established with space. Generally the audience/visitor adapts easily to different demands of contemporary art exhibition in the two museums and the built environment (park/garden and museum) interferes with your reading path during the visit, perceived by the public/visitor condition as a factor that favors the enjoyment of works on different mounts (wayfinding), though often become a factor that hinders the legibility of the building and its built environment

O impacto da integração pós-fusão de empresas municipais na relação utente/prestador de serviço público: um case-study

Dissertação de Mestrado, Finanças Empresariais, Faculdade de Economia, Universidade do Algarve, 2016

As sociedades de capital de risco em Portugal: Critérios adoptados no processo de tomada de decisão de investimento

Este estudo procura compreender a importância atribuída aos critérios utilizados pelas SCR portuguesas, na seleção e avaliação de projetos do tipo early-stage. Os dados utilizados foram recolhidos com recurso a questionário aplicado a 22 SCR portuguesas. Foram utilizadas técnicas de estatística descritiva, testes não paramétricos e análise de clusters. Concluiu-se que a personalidade e experiência do empreendedor e equipa de gestão são os critérios mais valorizados. As SCR com capital maioritariamente privado consideram mais importante o grupo de critérios relativo à personalidade do empreendedor e equipa de gestão do que as de capital maioritariamente público; e, as SCR que ainda não se internacionalizaram, consideram mais importantes o grupo de critérios relativos à personalidade do empreendedor e equipa de gestão e o grupo de critérios relativo aos aspetos financeiros, do que as SCR que se internacionalizaram. Na análise de clusters identificaram-se três grupos de SCR: Criadores de riqueza de forma sustentada; Monopolistas Impacientes; e, Ciumento. ABSTRACT: This study seeks to understand the relevance of the criteria used by the Portuguese VCs to select and assess early stage type projects. The data used for the study was collected through a questionnaire answered by 22 Portuguese VCs. We employed descriptive statistic techniques, non-parametric tests and cluster analysis. The conclusion of the study was that the personality and experience of an entrepreneur and of the management team are the most valued criteria. VCs with a majority of private share capital found the group of criteria related to the personality of the entrepreneur and of the management team to be more important than the companies with a majority of public share capital; additionally, the VCs that have not yet expanded internationally, consider the personality of the entrepreneur and management team and the group of criteria associated to financial aspects, to be more important than the VCs that have already expanded abroad. Throughout the study of the clusters we were able to identify three VCs groups: Creators of sustained wealth; Impatient Monopolists and Jealous.

Modelo de planeación de auditoría interna a los procesos generales del sistema de gestión de calidad aplicado a las sociedades que prestán servicios de instalaciones eléctricas.

Capítulo I En este capítulo se describe una breve historia de los inicios de la industria eléctrica en El Salvador, sobre como las empresas actuales dieron comienzo, en la mayoría de los casos, con profesionales en Ingeniería Eléctrica, trabajando de forma independiente. Los Sistemas de Gestión de Calidad, están presente desde hace mucho tiempo y dieron sus inicios en los cuarteles militares de Inglaterra; hoy día se puede hablar de sistemas como: Calidad Total, el sistema Kaizen, Just time o Justo a Tiempo, el TPM (Mantenimiento Productivo Total) y el que actualmente ha tenido más auge y que básicamente se originó de los anteriores, Sistema de Gestión ISO 9000, que conforma una familia de normas que son utilizadas en todo tipo de empresa para mantener la calidad de los productos y servicios que prestan. Se habla sobre la evolución histórica de la auditoría en general, los tipos de auditoría, los objetivos que persigue una auditoría y de forma muy especial la auditoría de calidad, referida a los Sistemas de Gestión de la Calidad y en su parte final un bosquejo de la planeación que conlleva una Auditoría de Sistemas de Gestión de la calidad a empresas de servicios. Capítulo II Se realizó un diagnóstico de la factibilidad de este estudio, partiendo de determinar la muestra para realizar la investigación. Se tomó de base los registros de la base de datos de Estadísticas y censos, luego se aplicó al universo seleccionado la fórmula para determinar el tamaño de la muestra, y finalmente se utilizó la técnica denominada Muestra Aleatoria Simple sin Reemplazo. Las técnicas utilizadas, una vez seleccionada la muestra, fueron la Bibliográfica Documental, la cual sirvió de base para conocer toda la parte teórica que se debía de considerar para los Sistemas de Gestión de Calidad, además se aplicó la Observación, la Encuesta, la Entrevista; estas tres para obtener información suficiente del Sistema de Gestión de Calidad de cada una de las empresas muestra; con toda esta información se desarrolló una prueba piloto para analizar la aceptación y entendimiento de las preguntas efectuadas a cada encuestado. Una vez dada por aprobada la encuesta definitiva, se procedió a encuestar a los encargados de las auditorías internas y gerentes de las empresas muestra, luego se tabularon los resultados, y estos se concentraron en cuadros resumen para analizarlos, los que a su vez fueron cruzados unos con otros para obtener un análisis más significativo de los mismos; se procedió a graficarlos y todo este trabajo hizo posible emitir un diagnóstico sobre la necesidad de que el Contador Público cuente con una herramienta para poder realizar auditorías internas a los sistemas de gestión de calidad. Capítulo III Es así, como en el presente trabajo de investigación se propone un Modelo de planeación de auditoría interna a los Sistemas de Gestión de Calidad, que servirá de guía al Profesional de Contaduría Pública que quiera realizar este tipo de auditorías internas. El memorándum de planeación propuesto comprende todos los elementos que debe investigar el auditor interno a fin de realizar una buena planeación del trabajo de auditoría, a la vez que las Listas de Verificación le brindan una guía para detección de los hallazgos (conformidades o no conformidades) del Sistema Gestión Calidad, los cuales deberán ser ajustado de acuerdo a los objetivos que tenga por cumplir el auditor interno. Capítulo IV Como resultado de la investigación se concluyó que los Profesionales en Contaduría Pública deben capacitarse en Sistemas de Gestión de Calidad, ya que posee todos los conocimientos necesarios para realizar auditorías internas, pero necesita tener los conocimientos de los elementos que conforman un Sistema de Gestión de Calidad para que pueda incursionar de lleno en este campo.

Sistema de informação para gestão das atividades e suporte à decisão das equipas comerciais

Esta dissertação enquadra-se na área do Customer Relationship Management (CRM), no domínio aplicacional do Sales Force Automation (SFA), em um operador móvel de telecomunicações no suporte à rede comercial. Assim, esta dissertação investiga de que forma a introdução de uma ferramenta SFA em um operador móvel de telecomunicações poderá resolver a enorme dificuldade que a empresa tem em obter informações fiáveis e atempadas. A incapacidade em obter esta informação não permite aos gestores tomar decisões em resposta a alterações súbitas do mercado. Por outro lado, os seus delegados comerciais que suportam os agentes não têm uma ferramenta que organize as suas agendas, e a disponibilização de informação útil e atualizada nas suas visitas aos agentes. Assim, foi decidido investigar qual o impacto resultante da introdução de uma ferramenta SFA, que em tempo real auxilie os gestores na tomada de decisão, na disponibilização de informação que suporte as reuniões dos delegados com os seus agentes, bem como no planeamento e agendamento dessas mesmas reuniões. Foi demonstrada uma relação positiva entre a utilização do SFA e a produtividade dos delegados. Esta alteração de hábitos comportamentais, bem como a disponibilidade de informação permitindo uma melhor monitorização sobre o desempenho dos agentes, afetou positivamente a capacidade de tomada de decisão, tendo provocado um incremento na eficiência das visitas aos agentes, e resultando na melhoria dos indicadores mais importantes da empresa.

Guía para la implementación de la norma internacional de contabilidad ingresos en el reconocimiento y medición de las operaciones contables de las Asociaciones cooperativas de transporte público de pasajeros.

El Transporte Público contribuye al desarrollo económico y social especialmente en sociedades como El Salvador, debido a que la mayor parte de la población se desplaza valiéndose de los medios de transporte público, siendo de esta forma prioridad en cualquier área de la actividad social, económica y educativa entre otras. El Sector transporte ha tenido cambios significativos en la forma de asociarse y administrar sus bienes. La investigación de campo ha permitido conocer que actualmente las Asociaciones Cooperativas de Transporte no están reconociendo y midiendo sus operaciones contables de conformidad a estándares internacionales de contabilidad, específicamente en el área de Ingresos. A fin de contribuir a la aplicación de la Norma Internacional de Contabilidad “Ingresos”, se presenta el trabajo de investigación, relacionado con una Guía de implementación de criterios técnicos contables para lograr su fácil adopción por parte de las Asociaciones Cooperativas de Transporte Público de Pasajeros. La investigación proporciona lineamientos para el Reconocimiento, Medición y Presentación de los Ingresos en las operaciones contables de las instituciones antes mencionadas, con el objeto de garantizar información financiera útil en la toma de decisiones económicas por parte de los diferentes usuarios. La Metodología de la investigación se desarrolló mediante la obtención de la información bibliográfica, entrevistas y utilización de encuestas, dirigidas a los contadores de las distintas Asociaciones Cooperativas de Transporte Público de Pasajeros del Área Metropolitana de San Salvador. En total se obtuvo la opinión de contadores que se encontraban laborando en 19 Instituciones y se comprobó que la mayoría concuerda en la importancia e interés sobre la necesidad de la existencia de una Guía Técnica que facilite la comprensión y aplicación de la Norma Internacional de Contabilidad 18 “INGRESOS”.