999 resultados para Contabilidade pública, sistema de informação, Brasil


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This research comprises some considerations about production, productivity and scientific collaboration related to Information Science in geopolitical regions of Brazil, aiming at identifying their macro-level flow and trends. Reports were generated through identification of Information Science postgraduate programs and professors and collaborators who work on them - those reports were synthesized according to programs and regions, from the year of 2007 to 2009. We can conclude that the Southeast and Northeast regions are responsible for the higher production, productivity and collaboration indicators; we can also infer that the expansion of the relationship among different regions may offer the researchers opportunities to establish new partnerships, and to develop researches on emerging subjects in this scientific area

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This research comprises some considerations about production, productivity and scientific collaboration related to Information Science in geopolitical regions of Brazil, aiming at identifying their macro-level flow and trends. Reports were generated through identification of Information Science postgraduate programs and professors and collaborators who work on them - those reports were synthesized according to programs and regions, from the year of 2007 to 2009. We can conclude that the Southeast and Northeast regions are responsible for the higher production, productivity and collaboration indicators; we can also infer that the expansion of the relationship among different regions may offer the researchers opportunities to establish new partnerships, and to develop researches on emerging subjects in this scientific area

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This research comprises some considerations about production, productivity and scientific collaboration related to Information Science in geopolitical regions of Brazil, aiming at identifying their macro-level flow and trends. Reports were generated through identification of Information Science postgraduate programs and professors and collaborators who work on them - those reports were synthesized according to programs and regions, from the year of 2007 to 2009. We can conclude that the Southeast and Northeast regions are responsible for the higher production, productivity and collaboration indicators; we can also infer that the expansion of the relationship among different regions may offer the researchers opportunities to establish new partnerships, and to develop researches on emerging subjects in this scientific area

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O sistema eleitoral no Brasil -- O sistema majoritário -- O sistema proporcional -- Os partidos políticos no Brasil -- Críticas e sugestões da doutrina brasileira -- O sistema eleitoral na Alemanha -- Os partidos políticos na Alemanha -- Crítica e sugestões da doutrina alemã

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O objetivo deste estudo é o de perceber se a informação financeira/orçamental, disponibilizada aos responsáveis das Juntas de Freguesia do distrito de Bragança, é importante e útil. Enquadra-se metodologicamente na teoria positivista quantitativa, sendo utilizadas como ferramentas de análise de dados, alguns testes de hipóteses paramétricos e não paramétricos. Os resultados do estudo permitem, de entre outros aspetos, concluir que os responsáveis das Juntas de Freguesia do Distrito de Bragança consideram que informação contabilística não influencia a sua tomada de decisões; os responsáveis que atribuem maior grau de importância à contabilidade na tomada de decisões, são aqueles que consideram que a informação contabilística influencia as suas tomadas de decisões; o grau de utilidade dos diferentes documentos contabilísticos não diferem em função do responsável ser da área de economia e gestão ou outra.

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Enquadramento: A par da não alfabetização e do abandono escolar, as taxas de insucesso no ensino fundamental no Brasil atingem indicadores preocupantes. A aprendizagem é um processo complexo e são múltiplos os fatores que contribuem tanto positivamente quanto negativamente na aprendizagem dos alunos e os seus efeitos irão refletir-se no futuro dos educandos. Se há crianças com distúrbios fisiopatológicos que prejudicam a sua aprendizagem, noutras, porém, as dificuldades surgem por influência da escola/professores e da relação destes com a família Objetivos: Identificar as áreas de dificuldades de aprendizagem na componente curricular de português e matemática; identificar as dificuldades nos domínios de aprendizagem de cada área e analisar a relação das variáveis sociodemográficas e escolares com as dificuldades de aprendizagem. Material e métodos: Estudo exploratório-descritivo, quantitativo e correlacional numa amostra de 178 alunos, do 3º ano, numa escola pública de Taquarana, Alagoas, Brasil. Utilizamos um questionário para a caraterização socio demográfica e escolar dos alunos e uma escala utilizada na escola para a avaliação formal da aprendizagem. Resultados: Os participantes são na maioria do sexo masculino (55,6%) com uma média de idades de 8,53 anos, distribuídos em 6 turmas (3 manhã e 3 tarde) em que a menor tem 25 alunos e a maior tem 35. Demoram em média 20 minutos na deslocação para a escola. Verificamos que 34,3% vivem com pais solteiros, separados divorciados ou viúvos. 31,5% dos alunos referem ter muito mau, ou mau ambiente familiar e há turmas onde isso é mais evidente. Os pais dos alunos em 37,1% não têm instrução e em 53,4% não ajudam nos estudos ou trabalhos de casa. Os alunos que já reprovaram são 26,4% e destes, 36,2% já reprovaram 3 ou mais vezes. As dificuldades de aprendizagem em língua portuguesa e matemática são maiores nos alunos mais velhos, do sexo masculino e que já reprovaram mais de uma vez. Um ambiente familiar mau/muito mau e a situação familiar dos pais a falta de instrução dos pais e o não ajudarem nas tarefas de casa contribui com as dificuldades. Na língua portuguesa há maior dificuldade no respeitar o momento de escuta e fala, na leitura e interpretação, produção textos e uso das regras ortográficas. Em matemática globalmente têm maiores dificuldades sobressaindo os parâmetros de identificação das operações nas situações-problemas e elaboração de tabelas e gráficos. Conclusões: Encontramos no nosso estudo alunos com grandes taxas de reprovações e com dificuldades evidentes tanto na língua portuguesa como em matemática. Constatamos que diversos são os fatores que contribuem para o aparecimento das dificuldades na aprendizagem de alguns alunos mas não podemos deixar de refletir sobre a influência da família. A destruturação familiar, mau ambiente e o fato de não terem instrução e não ajudarem os filhos nos estudos mostraram-se influenciadores no insucesso dos alunos PALAVRAS-CHAVE – Aprendizagem, Dificuldades de aprendizagem, Família, Educação.

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Relatório de estágio, Mestrado, Contabilidade e Fiscalidade, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2016

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Objetivo: Em virtude da necessidade de comparabilidade da informação financeira das entidades públicas dos diferentes países Europeus e, consequentemente, da necessidade de adoção das International Public Sector Accounting Standards (IPSAS), foi necessário proceder a uma reforma dos sistemas de Contabilidade Pública dos diferentes Estados membros da União Europeia. Desta reforma resultou a aprovação, do Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), através do Decreto-lei nº 192/2015, de 11/9, que traz várias mudanças, nomeadamente quanto à contabilização dos ativos fixos tangíveis (AFT). Atendendo a este contexto, este trabalho tem por objetivos efetuar um estudo comparativo do definido nos normativos contabilísticos públicos (nomeadamente no Plano Oficial de Contabilidade das Autarquias Locais – POCAL e no SNC-AP) e privados (Sistema de Normalização Contabilística – SNC), quanto às principais particularidades da contabilização dos AFT, nomeadamente o seu reconhecimento e a sua mensuração. Metodologia: Na elaboração deste trabalho foi adotada uma metodologia qualitativa baseada num estudo comparativo dos normativos contabilísticos públicos (POCAL e SNC-AP) e privados (SNC), quanto ao reconhecimento e mensuração dos AFT. Originalidade: Consideramos que este trabalho é um tema original e atual, que tem por base um diploma recente (SNC-AP), cuja obrigatoriedade de aplicação apenas se estabelece para o ano de 2017, e que, por essa razão, ainda não foi muito abordado no âmbito da investigação científica. Por outro lado, este trabalho poderá contribuir para um estudo comparativo das diferentes normas, existentes em Portugal, no âmbito público e privado. Resultados: Este estudo permite concluir que o novo normativo (SNC-AP) evidencia um avanço face ao POCAL, definindo não só o conceito de ativo e de AFT, como também os critérios de reconhecimento que um elemento deve cumprir para que possa ser reconhecido como tal, permitindo assim uma maior consistência no reconhecimento destes elementos, por parte das diferentes entidades públicas. Portanto, no que respeita ao reconhecimento dos ativos o SNC-AP aproxima-se do SNC, com algumas particularidades específicas do âmbito público, como o facto de um elemento poder ser reconhecido como ativo mesmo que não produza rendimentos, desde que possua potencial de serviço. Por outro lado, relativamente à mensuração, o SNC-AP segue de perto, com as devidas adaptações, os normativos internacionais e também o SNC, introduzindo, comparativamente ao definido no POCAL, dois momentos de mensuração dos AFT, e referindo o justo valor explicitamente enquanto critério de mensuração aplicável a situações concretas, e já não apenas o tradicional custo histórico. Limitações: A atualidade do tema deste trabalho trouxe algumas limitações no que respeita à revisão de literatura de trabalhos de cariz científico, que são ainda escassos. Por outro lado, o facto do SNC-AP apenas ser de aplicação obrigatória no ano de 2017, e atualmente apenas estar a ser aplicado por algumas entidades piloto, não nos permitiu efetuar um estudo das consequências que, na prática, a adoção deste novo normativo terá, no que respeita ao reconhecimento e mensuração dos AFT.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES

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The aim of the present study was to trace the mortality profile of the elderly in Brazil using two neighboring age groups: 60 to 69 years (young-old) and 80 years or more (oldest-old). To do this, we sought to characterize the trend and distinctions of different mortality profiles, as well as the quality of the data and associations with socioeconomic and sanitary conditions in the micro-regions of Brazil. Data was collected from the Mortality Information System (SIM) and the Brazilian Institute of Geography and Statistics (IBGE). Based on these data, the coefficients of mortality were calculated for the chapters of the International Disease Classification (ICD-10). A polynomial regression model was used to ascertain the trend of the main chapters. Non-hierarchical cluster analysis (K-Means) was used to obtain the profiles for different Brazilian micro-regions. Factorial analysis of the contextual variables was used to obtain the socio-economic and sanitary deprivation indices (IPSS). The trend of the CMId and of the ratio of its values in the two age groups confirmed a decrease in most of the indicators, particularly for badly-defined causes among the oldest-old. Among the young-old, the following profiles emerged: the Development Profile; the Modernity Profile; the Epidemiological Paradox Profile and the Ignorance Profile. Among the oldest-old, the latter three profiles were confirmed, in addition to the Low Mortality Rates Profile. When comparing the mean IPSS values in global terms, all of the groups were different in both of the age groups. The Ignorance Profile was compared with the other profiles using orthogonal contrasts. This profile differed from all of the others in isolation and in clusters. However, the mean IPSS was similar for the Low Mortality Rates Profile among the oldest-old. Furthermore, associations were found between the data quality indicators, the CMId for badly-defined causes, the general coefficient of mortality for each age group (CGMId) and the IPSS of the micro-regions. The worst rates were recorded in areas with the greatest socioeconomic and sanitary deprivation. The findings of the present study show that, despite the decrease in the mortality coefficients, there are notable differences in the profiles related to contextual conditions, including regional differences in data quality. These differences increase the vulnerability of the age groups studied and the health iniquities that are already present.

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Organizations are susceptible to the occurrence of many events that may affect the achievement of their objectives. As a result, Brazilian Public Administration supervisory bodies have required institutions to adopt risk management policies. Given the large number of recommendations issued by Federal Audit Court (TCU) to various Federal Institutions of Higher Education (IFES) in this area, it is proposed a risk management model for Universidade Federal do Rio Grande do Norte (UFRN). This is an applied, exploratory and qualitative study. Regarding to technical procedures, it is characterized as documentary analysis, bibliographical research, case study and action research. The bibliographical research was used to support the elaboration of the Risk Management Guide for Federal Institutions of Higher Education (GERIFES). The documentary analysis, in turn, was used with the aim of knowing the organizational structure and the university´s macroprocesses. The author works in the university internal auditing department and shares the same problem. This characterizes the work as an action research. The case study supported both the elaboration of the guide and the simulation of the specific functionality for the university information system, demonstrated through the User Manual Module "Risk Management" proposed for the Integrated System of Property, Administration and Contracts (SIPAC). This manual has been prepared in order to facilitate the use of this tool if it will be incorporated into the university information system. As research results, a risk management model for UFRN was elaborated and a simulation of an informational tool, which is able to manage risks related to events that may affect the achievement of institutional objectives, was provided to the university administration.

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The scope of this study was to identify socioeconomic contextual and health care factors in primary care associated with maternal near misses and their marker conditions. This is an ecological study that used aggregated data of 63 clusters formed by the municipalities of State of Rio Grande do Norte, Brazil, using the Skater method of area regionalization, as the unit of analysis. The ratio of maternal near misses and their marker conditions were obtained from the Hospital Information System of the Brazilian Unified Health System. In multiple linear regression analysis, there was a significant association between maternal near misses and variables of poverty and poor primary health care. Hypertensive disorders were also associated with poverty and poor primary care and the occurrence of hemorrhaging was associated with infant mortality. It was observed that the occurrence of maternal near misses is linked to unfavorable socioeconomic conditions and poor quality health care that are a reflection of public policies that accentuate health inequalities.

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The scope of this study was to identify socioeconomic contextual and health care factors in primary care associated with maternal near misses and their marker conditions. This is an ecological study that used aggregated data of 63 clusters formed by the municipalities of State of Rio Grande do Norte, Brazil, using the Skater method of area regionalization, as the unit of analysis. The ratio of maternal near misses and their marker conditions were obtained from the Hospital Information System of the Brazilian Unified Health System. In multiple linear regression analysis, there was a significant association between maternal near misses and variables of poverty and poor primary health care. Hypertensive disorders were also associated with poverty and poor primary care and the occurrence of hemorrhaging was associated with infant mortality. It was observed that the occurrence of maternal near misses is linked to unfavorable socioeconomic conditions and poor quality health care that are a reflection of public policies that accentuate health inequalities.

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The characteristics profile of individuals who develop AIDS in Brazil has changed over time. Among these modifications, a worrying finding is the increased incidence of AIDS in the elderly across the country. But, however, is not yet clear whether the increase in AIDS cases is sufficient to produce a change in the trend of measures in recent years in the Brazilian states, and this increase has an effect from the socioeconomic and demographic indicators. In this sense, the objective of this study is to analyze the AIDS incidence rates among the elderly in Brazil and its effect on socioeconomic and demographic inequalities in the period 2000 to 2012. This is an ecological time-series study to meet behavior of the time series of the incidence rates of AIDS in the elderly from 2000 to 2012. the rates were calculated using the secondary data from Diseases Information System Notification and the Brazilian Institute of Geography and Statistics. Data were analyzed statistically to know the trends in incidence rates, by polynomial regression model and joinpoint log-linear regression model, but also the simple linear regression analysis to find the relationship of trends with variables socioeconomic and demographic. SPSS 20.0® and Joinpoint 4.1.1 programs were used. All tests were carried out considering a significance of 5%. After the analysis, in Brazil were reported 62,052 new cases of AIDS in the elderly from 2000 to 2012. During this period, a significant increase was found for males, both aged 50-59 years (APPC: 3.46 %, p <0.001), such as above 59 years (AAPC: 4.38%; p <0.001). For females, the increase was significant and has the largest increments in the time series, when compared to males in both age groups (AAPC: 4.62%, p <0.001 and AAPC: 6.53%; p <0.001) respectively. The largest increases are observed in women and in the states of North and Northeast. In the Southeast Region is observed stabilization of rates throughout the series. The reason of trends between the sexes had a significant reduction, but also an approach in both age groups of the study, reaching a ratio of 1.7 males for every female in the youngest age group. The trends were related to illiteracy rates, with increasing social inequality and the lowest human development in the Brazilian states. We conclude that in Brazil the incidence of AIDS in the elderly follows an increasing trend in individuals over 50 years. Noteworthy are the highest rates of study in women and in the states of North and Northeast. In this sense, the country needs to enhance policies towards older people with STD / AIDS, training health professionals and developing effective measures for the prevention and early diagnosis of infected people, especially in places with limited resources and high social inequality. In the long term, it is developing new studies to understand whether the measures taken were effective in reducing the trends identified in this study.

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Diseases and disorders related to work sets up an important public health problem in Brazil and worldwide. However, the reality of these diseases still constitutes a gap with regard to its characterization and epidemiological situation, especially in Brazil. In this context, this study aims to analyze the magnitude of morbidity related to work from the injuries and illnesses reported by Health the Diseases Notifiable of Health of the State Public River Health Department worker Reference Center Information System services Grande do Norte from 2007 to 2014. It is ecological study, quantitative cross-sectional study in which the analysis unit of the municipalities of Rio Grande do Norte. Data were collected from the state base of Diseases Notifiable Information System Centre of the Secretariat of State Workers' Health Reference Public Health of Rio Grande do Norte, between March and June 2015, after the approval of the Committee of Ethics in Research of the Federal University of Rio Grande do Norte, Opinion 014/2014. The population was represented by the universe of cases of diseases and disorders related to work that were reported and shut down the system from 2007 to 2014. Data were analyzed using descriptive and inferential statistics, presented in tables, graphs, charts and figures. For this, we used the Microsoft Excel 2007 and SPSS version 20.0. To check the significance level we opted for the application of the chi-square or Fisher tests. We adopted the significance level of p <0.05. Of the 10,161 cases of diseases related to the reported work, the biological work accidents had the highest percentage (52.84%) followed by serious occupational accidents (37.49%). For diseases, the highlights were musculoskeletal (4.82%), mental disorders (2.19%) and exogenous intoxication (1.97%). Among men, there was a predominance of major accidents (91.80%), mental disorders (70.00%) and exogenous poisoning (52.84%). Women were most affected by biological accidents (77.50%) and musculoskeletal diseases (64.10%). Among workers who have suffered injuries predominated mulatto (%), mean age of 35.86 years, low education (%) and workers in the formal sector (%). Among the accidents, biological (n = 5,369) accounted for 52.84% of cases occurred predominantly among nursing professionals (48.31%). The percutaneous exposure was the most frequent (73.05%) and the occurrence of circumstances was improper disposal of sharps (45.28%), the needle the most common agent (66.62%) and the organic material was blood (72.99%). Most injured workers were vaccinated against hepatitis B (68.13%), but no information as to the assessment of the vaccine response. In the course of the disease predominated ignored the situation with loss of monitoring of clinical follow-up (55.62%). There was also an increase in the notification of serious industrial accidents predominantly male (91.80%) workers aged 25-44 years (54.3%) and typical accidents (76.3%). The temporary disability was the most common outcome (55.53%) and hand the most affected part (33.00%); the mining and construction industry had the highest number of cases (25.1%) in registered employee (34.2%). The findings of this study show a positive result in relation to increased mandatory reporting of injuries and illnesses related to work together to health services that meet victimized workers, towards the occurrence of knowledge of these accidents for decision making in public plans and policies of health. However, the information system still needs improvement in both the coverage and the quality of the data to demonstrate with greater reliability the magnitude of events to support the planning of workers' health into shares in the state.