Proposta metodológica de perícia contábil para o crime de apropriação indébita previdenciária

No decorrer dos últimos anos vêm ocorrendo uma demanda crescente da utilização de serviços periciais nos mais diversos campos. No campo contábil, especificamente no contexto dos crimes previdenciários, a gama de serviços periciais contábeis prestados às lides forenses aumenta a cada dia que passa. Este estudo trata da perícia contábil como meio de prova para materialização do crime de apropriação indébita previdenciária. O desenvolvimento do tema foi efetuado a partir da pesquisa efetuada por Oliveira (2012), que comprovou a relação existente entre tipo penal e a prova pericial contábil, bem como de interpretações da legislação pertinente, no caso, a Constituição da República Federativa do Brasil, Código Penal, Código do Processo Penal e Normas Brasileiras de Contabilidade aplicáveis à perícia. Esta dissertação teve por objetivo a proposição de metodologia para realização de exames periciais que visam a comprovação do cometimento do crime de apropriação indébita previdenciária. A pesquisa empírica foi realizada num total de 79 laudos contábeis emitidos pela criminalística da Polícia Federal no período de junho de 2006 a junho de 2011, envolvendo os exames periciais sobre o crime de apropriação indébita previdenciária, para verificar a natureza das provas utilizadas nestes exames, e, por conseguinte, reunir o conjunto probatório utilizado. Como resultado da pesquisa realizada, foi apresentada uma metodologia para realização de exames periciais contendo o conjunto probatório considerado essencial para a materialização do crime de apropriação indébita previdenciária.

Análise da maturidade organizacional para implantação de gestão da qualidade na imprensa pública angolana - estudo de caso: televisão pública de Angola

Neste Estudo de Caso, procuramos analisar em que abrangência a Televisão Pública de Angola está madura para implantação de um Sistema de Gestão voltado para a Qualidade, sendo a partida uma organização com características de uma empresa tradicional, ou seja, que nunca experimentou efetivamente nenhum Sistema de Gestão da Qualidade. Para chegarmos à resposta do nosso problema, utilizamos como instrumento de análise, o Modelo de Gestão da Excelência, da Fundação Nacional da Qualidade, assente numa análise qualitativa e quantitativa, fundamentada nos oito critérios da excelência da FNQ, utilizando como recurso de análise da maturidade, o software e-MEG, também da FNQ, que permitiu compreender o grau de maturidade da TPA e identificar os fatores críticos de sucesso na implantação de uma gestão da qualidade, na Televisão Pública de Angola. O nosso estudo é também um diagnóstico organizacional da TPA, pois lança alguns subsídios para auxiliar na redução dos fatores que inibem a implantação de Gestão da Qualidade, no único órgão público de Televisão de Angola. Importa referir que um maior investimento nos recursos humanos, maior controle e avaliação dos processos resultantes de um planejamento estratégico na base dos fundamentos da qualidade, alinhado à estrutura da organização, com foco numa governança para resultados impactantes na vida dos colaboradores, da sociedade e do meio ambiente em que a organização está inserida, são fundamentais para a materialização de uma gestão solidamente fundamentada na qualidade.

Relações Brasil-Angola no pós-guerra fria : os condicionantes internos e a via multilateral

Este estudo apresenta reflexões a respeito das relações Brasil-Angola no período compreendido entre os anos de 1990 e 2002. Tendo como ponto de partida o estabelecimento (e aprofundamento) das relações bilaterais no período entre os anos de 1975 e 1990, o presente estudo fornece subsídios que orientam o teor do contato Brasília-Luanda no período pós-Guerra Fria. Entre esses subsídios encontram-se os condicionantes internos, que em cada país influíram de modo determinante na sua respectiva atuação externa, aliados ao contexto de reestruturação internacional. Assim, pela relevância da adaptação por que passaram esses contatos bilaterais, o trabalho distingue essas relações entre diretas e indiretas, estas últimas efetivadas pela via multilateral, seja no cenário regional (notadamente na implantação da CPLP e possibilidade de concretização da ZOPACAS), seja no cenário internacional, com a atuação conjunta nas Nações Unidas.

The BRICS: some historical experiences, growth challenges and opportunities

The acronym BRICS was a fad among the media and global investors. Now, the acronym sounds passé. However, the group of countries remains important, from both political and economic reasons. They have a large aggregate size, 28% of the global GDP and 42% of the world’s population, high growth potential due to the current significant misallocation of resources and relatively low stock of human capital, structural transformation is in progress and one of them, China, is taking steps to become a global power and a challenger to the US dominance. This paper provides a brief overview of the five economies, Brazil, Russia, India, China and South Africa. We focus on some aspects of their history, the Chinese initiatives in international finance and geopolitical strategic moves, their growth experience and structural transformation over the last 35 years, trade and investment integration into the global economy and among themselves, the growth challenges faced by their economies and the potential gains to the Brazilian economy from a stronger integration with the other BRICS. In association with its efforts to be a global power, China aims to become a major player in global finance and to achieve the status of global currency for the renminbi, which would be the first currency of an emerging economy to attain such position. Despite the similarities, the BRICS encompass very diverse economies. In the recent decades, China and India showed stellar growth rates. On the other hand, Brazil, Russia and South Africa have expanded just in line with global output growth with the Russian economy exhibiting high volatility. China is by far the largest economy, and South Africa the smallest, the only BRICS economy with a GDP lower than US$ 1 trillion. Russia abandoned communism almost 25 years ago, but reversed many of the privatizations of 90’s. China is still ruled by communism, but has a vibrant private sector and recently has officially declared market forces to play a dominant role in its economy. Brazil, Russia and South Africa are global natural resources powerhouses and commodity exporters while China and India are large commodity importers. Brazil is relatively closed to international trade of goods and services, in marked contrast to the other four economies. Brazil, India and South Africa are dependent on external capital flows whereas China and Russia are capital exporters. India and South Africa have younger populations and a large portion living below the poverty line. Despite its extraordinary growth experience that lifted many millions from poverty, China still has 28% of its population classified as poor. Russia and China have much older populations and one of their challenges is to deal with the effects of a declining labor force in the near future. India, China and South Africa face a long way to urbanization, while Brazil and Russia are already urbanized countries. China is an industrial economy but its primary sector still absorbs a large pool of workers. India is not, but the primary sector employs also a large share of the labor force. China’s aggregate demand structure is biased towards investment that has been driving its expansion. Brazil and South Africa have an aggregate demand structure similar to the developed economies, with private consumption accounting for approximately 70%. The same similarity applies to the supply side, as in both economies the share of services nears 70%. The development problem is a productivity problem, so microeconomic reforms are badly needed to foster long-term growth of the BRICS economies since they have lost steam due a variety of factors, but fundamentally due to slower total factor productivity growth. China and India are implementing ambitious reform programs, while Brazil is dealing with macroeconomic disequilibria. Russia and South Africa remain mute about structural reforms. There are some potential benefits to Brazil to be extracted from a greater economic integration with the BRICS, particularly in natural resources intensive industries and services. Necessary conditions to the materialization of those gains are the removal of the several sources of resource misallocation and strong investment in human capital.

Gestão de pessoas, fato administrativo e racionalidades: um estudo em uma ONG de Natal-RN

This present work aimed to investigate, through the structuring element Fato Administrativo , the way rationality guides the processes of personnel management at the Associação Companhia TerrAmar , which operates in the district of Felipe Camarão in Natal/RN. This paper is characterized by a descriptive study, as it sought to establish the relationship between the materialization of the studied phenomenon - by means of a theoretical framework consisting of the following theories: Fato Administrativo (GUERREIRO RAMOS, 1983), Substantive and Instrumental Rationality (GUERREIRO RAMOS, 1981) and Proceedings of Personnel Management proposed by Joel Dutra (2004). As the main research findings, time as an intrinsic element of the Fato Administrativo - suffers much interference from external factors, especially from the sponsors of the researched organization and also from their bureaucratic control tools; not directly relating to the processes of Personnel Management, though. Among these, it was noticed that there isn‟t a dialogue between the sponsors and the theory, due to incompatibilities regarding the structure and nature of each organization. Both movement and development have stood out. These are processes that are guided by elements of substantive rationality, literally speaking, including personal, emancipatory and solidarity values. Thus, it is stated that for future research a compatible model of Personnel Management should be built and explored (compatible with the nature of nonprofit organizations). Understanding, in depth, the processes separately aiming to understand each work is also advised. Trying to fully understand the ways of overcoming the lack of skilled workers to perform activities in similar organizations needs to be considered as well

Padronização e flexibilidade: proposta de um edifício tipo para uma escola técnica profissionalizante

Nowadays the acquisition of sustainable elements and concepts in construction has been increasingly discussed, improved and incorporated to buildings, since the sector directly interferes in the urban space and environment, representing environmental impact. In order to make a sustainable building (Green Building) it is vital to incorporate less damaging constructive practice, starting from the project until the operation of the enterprise, that means to consider an integrated process of conception, implementation, construction and operation. The more effective sustainable principles participation in architecture happens at the projecting step through minimal environment impact solutions. Among the issues varieties that goes with sustainability proposal of the buildings project, there were added to this work the elements that are directly attached to bioclimatic architecture, more specifically the climate variation, ventilation, lighting and sunlight, that directly affect the project conception. It is important to put in evidence that architecture role goes far beyond the simple activity of building spaces; it is the sequence of political, economic, social and cultural elements, having the users as the main apparatus to its materialization. Thereby this professional dissertation consists of an architecture draft for a professional and technological school in the Rio Grande do Norte State, this dissertation is based on the analysis of previous experience and the bioclimatic principles that implicate in building on hot and dry, hot and humid climates, and the use of strategic solutions that aim the optimization of natural light and ventilation

O corredor cultural: espaço de materialização da exclusão social em Mossoró-RN

In contemporary society, social exclusion is an actual and pertinent theme, because it presents itself as a challenge to management and planning of the public policies. In this perspective, the thesis entitled "The Cultural Corridor: space materialization of social exclusion in Mossoró-RN" is a moment of apprehension and analysis of the local reality from the urban policy implementation that emphasized an enterprising model, which has, as the concrete space to urban renovation manifestation, the cultural complex called cultural corridor. Because of the investigation and the directional hypothesis, it is possible to say that the urban development policy implemented in Mossoró, starting from the 1990 decade, based in the model of modernizing/enterprising management, has been causing an intensification of a society parcel exclusion from the city public space, since this public policy didn't prioritized job market increasing, as well as population incomes improving, poverty and social inequality reduction, at the same proportions it promoted geographic space reorganization with directional actions to build the "spectacle city"

Política de assistência social no Brasil: uma análise a partir das tipologias de políticas públicas

The study of public policy typologies is still a knowledge field which lacks more embracing and applicable studies to different sectors. On that perspective, this work, Social Assistance Policy in Brazil: an analysis from the typologies on public policy, pursues to add the relevant literature to social assistance what focus on the public policy ratings. Moreover, it concerns about a study on the the national policy of social assistance implemented by the Brazilian government from the theoretical referrence of the public policy typologies. For that reason, the referential framework of the public policies as well as the analisys of its fundamentals/principles that are indispensable for achieving a bigger goal, that is to tipify the social assistance policy based on the different public policy typologies and characterize it through the main elements which are intrinsec to the social political and economic reality of Brazil. Thus, the issue suggested for the work is: what is the profile and the political trajectory of the social assistance implemented by the Brazilian Government? How it presents, above all, the features of a distributive, focused and lawful policy, the work has been done througho the following hypothesis: the social assistance policy in Brazil has been of universal, assistance, and focusing aspects. For each of those features granted to the social assistance policy, there is a gathering of changes according to the social, political and economic moment of the country and that stands out due to the different institutions within every cyclical period. The work showed that besides the social policy has gone through meaningful changes during the last decades, even though the adoption of the Organic Law of Social Assistance and its rules, some of the mentioned characteristics still remain, as long as the State s primacy goes on being the economic policies over the dubbed social policies. Notwithstanding, the social assistance will build up itself from the materialization of the growing of the social rights related to the State, but also assuming an important role on the amplified reproducing process regarding the capitalist social relations

Tribunal do Júri e Soberania Popular

The present work has for object the Jury under the democratic optics, looking for to demonstrate its democratic validation. The purpose of this work was to revisit the institution, in order to bring its importance while instrument of popular participation. The work presents, first, a systematic and chronological approach of the institution of the Jury and its evolution inside of Brazilian constitutional history, objectifying, with this, to approach the narrow entailing of the Jury with the constitutional postulates. After that, the constitutional principles of the Jury had been examined, looking for to establish the popular identity of the institution and its approach with the human rights system of the Brazilian Federal Constitution. More ahead, had been examined the direct participation of the society in the Jury, going deep the questions related with the election of the jurors and the jury nullification on the American Jury. Finally, had been dedicated the study of the current conjuncture of the Brazilian Jury, its problems and the possible solutions, beyond the study of the limitation's mechanisms in the constitutional principle of the popular supremacy and the reform's projects suggested for legislators and jurists. In this way, had been looked elaborate a constitutional construction of the Jury, defending its permanence in the Brasil law system, for being a fundamental guarantee to protect the freedom, moreover for being essential to validate the Democratic State of Right, for to be the materialization of the democratic principle. For opportune, it's necessary to allege that this work had been directed to the constitutional analysis of the Jury, its legitimacy and its democratic vocation, using themselves as ideological north the American Jury System and as philosophical base the social contract theory, understanding the Jury as an instrument of protection of the society front to the state supremacy and its hierarchy structure of the power

O Insituto do Amicus Curiae no controle de consitucionalide brasileiro: uma abordagem à luz da efetividade do princípio do acesso à justiça

It presents a study about the control of constitutionality, its requirements and beddings. It brings, at first, notions about the concept of constitution, in its most varied aspects, as well as the systems of Control of Constitutionality. It emphasizes, considering the actual Brazilian situation, which passes through constitutional reforms and, therefore, assenting the appearance of an enormous amount of ordinary laws, the legal instability that has formed itself within the national panoram. Because of this situation, the institute of the Control of Constitutionality gains inmportancy as a way of protection of our Great Letter, against possible violations which can unfortunately happen. More ahead in the difuse control of constitutionality argues the new trend of generalization, especially after the recent reform that introduced the general repercussion as new requirement of admissibilidade of the appeal to the Brazilian Supreme Court. In the final chapter brings an analysis on the institute of amicus curiae, arguing its historical origins and its evolution, in the comparative jurisprudence, and the Brazilian right. From then is gone deep the paper of amicus curiae in the constitutionality control and, after quarrel on the difficulties of the Brazilian population to materialize its right before the judiciary, as this new institute could contribute in basic way for the materialization of the constitutional rule of access to justice

O computador no ensino de lígnua inglesa no CEFET/RN

The present study has as goal to analyze the aplicability of the computational technology as mediator in the english-speaking teaching in the Centro Federal de Educação Tecnológica do Rio Grande do Norte-CEFET/RN. The object of study was centered in the use of the computer incorporated in the teaching of English by four institution groups. The research was ruled metodologically in the study of case, adopting a qualitative and quantitative boarding of interpretative-reflexive mark. We support ourselves on a bibliographical literature revision that cares of the use of the computational technology matter into the class-room, aiming an education new practice, regarding the current reality conceptions in what we live in the technological education. We also use a referencial for a pedagogical action, trying to offer subsidies for a practice that provides the knowledges generation through the interaction, aiming a subject reflexive and critical education. For materialization of this study, we used esrutuctured action, as interviews for the teachers and students, besides the observations of the dayly in class-room, in order to get the necessary datas for analysis. During this study, we oserved that the use of the computer, while pedagogical support instrument in the english-speaking teaching, has acted like mediator of the teaching-learning process. The results demonstrate use of the computer use has been each more a practice adopted by other institution languages teachers. The conclusions confirm the hypothesis showed at the beginning of the work and evidence that the teachers are warden of forming thinking, reflexive and critical subjects. For that, they need to be prepared to face situations in which they can take the pedagogical practice to tune with the technological advances, consequently providing an effective technological education

O(s) saber(es) e o(s) fazer(es) do professor formador :reflexões sobre a prática docente

This study, developed in conjunction to the Pedagogical Practice research line and the Curriculum of Post-graduation in Education Program of UFRN is about investigations on formation of professors and teaching knowledge. Its objective is to analyze fundamental concepts for lecturing and the relationship that establishes between those concepts and the practice of forming professors. We adopted as referential the principles of social-historical approach, in the context of concepts making and development (Vygotsky, Luria and Rubinstein), and of collaborative theoric-methodological approach (Jacullo-Noto, Kemmis and Ibiapina). Collaboration with professors was mediated by diary writing, collaborative observation and conceptual network creation, essential to perceiving the given meanings to concepts that sustain the practice of 06 (six) forming professors from the UFPI Pedagogy Course. Teresina Campus. This way, reflections with collaborator professors allowed to build conceptual networks, in which prominence was given to the meanings of concepts that gave sustaining to their lecturing practices in the referred course, showing a fragmentation and disarticulation between theory and forming practice. They also indicate a need to give new concepts to the meanings of teaching concepts, learning and lecturing of these professors, in a meaning of a greater understanding about those concepts for their effective practice. On the context of collaborative reflection about conceptual networks, it was evident the conflict generated between the meanings attributed by professors and the practice developed in class, pointing to the need of rethinking the articulation between theory and practice not only on the formative process developed, but also on the continual formation of forming professors and on the construction of discussing spaces and materialization of the curricular principles of the Pedagogy Course

Conhecimentos sobre o corpo: uma possibilidade de intervenção pedagógica nas aulas de educação física no ensino médio

The following study aims at the main conceptions around the body and the learning through physical education classes at school. Therefore, this research mainly presents a proposal of pedagogical intervention on physical education for Ensino Médio, centered on the knowledge about the body as well as how to evaluate the impacts of such interventions on the students‟ learning process. In order to surround our field of investigation, this work elaborates the following study questions: a) What have students learned about the body in physical education classes in Ensino Médio at IFRN? b) What methodological possibilities can contribute on the experience of meaningful learning processes in physical education in Ensino Médio related to the knowledge of body aspects? Regarding to the methodology used, this ethnographic research used several instruments for data collecting like dairies, diagnostic activities, self-assessment evaluations, portfolio, filming, photographs and posts on the social network facebook. The materialization of the pedagogical intervention and all of its implications allow us to consider that the physical education classes in Ensino Médio at IFRN, campus Parnamirim have supported meaningful experiences of learning. Also they motivate relevant discussions applicable to the students‟ everyday lives once they are supported by discussions related to the influence of media about the body of teenagers, the irregular use of steroids, massaging as a possibility of body relaxation. Also, we point out that the students had the chance to experience body activities which crossed the limits of physical education classes‟ hegemony at school, such as indoor soccer, dodgeball, volleyball, basketball and handball. Thus, the students could experience body activities beyond the limits of most common sports, which started several discussions about the juvenile universe and culture. Beside the professional and personal importance of this work, we list the scientific relevance for the production of knowledge on the educational field once the number of Works about the knowledge of the body are still only a few. This study is mainly about alternative body practices. Therefore, we consider that the knowledge about the body can and must be studied not only through alternative practices, but also in different approaches which can be attributed to body running phenomenon. Finally, we believe that the discussions hereby motivated about the matter are far from being enough, so we deliver our intention in deepening this study on forthcoming researches about the knowledge of the body in the field of physical education in Ensino Médio

A concepção de paisagem de professores de geografia em escolas do município de Parnamirim (RN)

This work is an exploratory study based on the principles of qualitative research aiming at the conception of landscape by Geography teachers in the city of Parnamirim (RN), as well as the pedagogical implications originated from such conceptions on the formation of students. In order to start our investigative process, we used, as theoretical and methodological reference, some principles of historical and dialectical materialism by Triviños (2007) and historical cultural approach of education by Freire (1987; 1996) e Vygotsky (1993; 2001; 2007), as well as the meaning of conception by Morin (1996) and Ferreira (2007) and the critical approach of geography by Moraes (2005), Santos (1988; 2004; 2006) and Silva (1989; 2010). Also, we used oral history as a research technique such as Moraes (2004), Bertaux (2010), Ferraroti (2010) and Nóvoa (2010) and semi-structured interviews as data collection tools. Our empirical reference is made of four teachers working in four different public schools in the city mentioned above, providing the needed data to start our research. The objective of such interviews is not the verification of the teachers‟ practice in class or outside them, but it highlights the transitoriness of the evidences mentioned in the research. Thus, we conclude that the conception of landscape mostly accepted by the teachers, once it is a process built along their lives and surrounded by their pedagogical practice, prioritizes the visual and morphological aspects and the sentimental livings related to the conception which is situated in a descriptive level of conception. Effectively, the pedagogical implications of these conceptions at school point to a materialization of geography teaching centered on the non-critical reproduction of school subjects which very little instigate the learners to process, via dialogicity, the re-significations of their essential and multiple attributes despite the several attempts and possibilities of some theoretical and methodological renovations on the application of geographical knowledge about landscape, expressed on the report of the interviewees