922 resultados para expense


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Esta dissertação teve como objetivo compreender de que maneira a cultura organizacional da polícia militar influencia o modelo de gestão da instituição. O cotidiano institucional da policia militar é repleto de situações que servem de objeto de argüição sobre o processo de construção da identidade do policial militar como resultante de um comportamento normativo e disciplinar que consolida conceitos historicamente enraizados, os quais se repassam de geração a geração. O modo de agir do policial militar configura uma cultura institucional que reforça a crise de segurança instalada na sociedade. Frente a tal realidade, a gestão institucional passa a ser um importante objeto de investigação capaz de contribuir com mudanças no trabalho policial militar, pois ainda persiste no modus operandi da segurança pública uma ação tipicamente ligada ao controle da violência mediante o uso da violência. Presumivelmente, esse papel seria exercido através do cumprimento da doutrina que atualmente é ensinada nas academias militares. No entanto, essas formulações são usadas como anteparo e reforço de valores militares rígidos, configurando a cultura organizacional da instituição, de maneira que tais preceitos e as práticas que as acompanham são as referências principais do discurso teórico e dos argumentos ideológicos da Polícia Militar. Os resultados obtidos mostraram que as bases doutrinárias, transplantadas do exército brasileiro e que originaram as policias militares, persistem até os dias atuais nessa instituição e resultou na absorção da doutrina militar expressa no pensamento, símbolos, modus operandi e estrutura, o que a mantém sob controle rígido, atendendo às expectativas do Estado em detrimento do povo ou da própria policia; a cultura organizacional da polícia militar permanece quase inalterada desde suas origens, o que a coloca em dissonância com a realidade contemporânea; o modelo de gestão que a polícia militar utilizar foi construído a partir da base ideológica de suas origens, centrado na hierarquia e na disciplina, e que tem no cumprimento do regulamento o foco central da gestão; e que o modelo de gestão praticado pela polícia militar impede o cumprimento de sua missão institucional e social porque seu foco está deslocado, ou seja, ao invés de focar a solução dos problemas de segurança e defesa dos direitos da sociedade visa ao cumprimento linear, puro e simples do regulamento militar (Esse trecho está muito confuso!! Não consigo entender o que você quis dizer). A conclusão é que a cultura organizacional das polícias militares determina o modelo de gestão contemporâneo da instituição focado na militarização. É um modelo que privilegia a hierarquia e a disciplina (e ao apego ao regulamento), em detrimento do capital intelectual e da participação de seus membros e da sociedade na identificação e solUção dos seus objetivos e metas. Como resultado, a polícia militar se distanciou da solução de sua missão institucional e social, o que levou a sociedade a se ressentir de proteção e defesa de seus direitos.

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Este trabalho tem por objetivo principal analisar a experiência vivenciada na secretaria de Finanças da Prefeitura do Recife - SEFIN, entre os anos de 2005 e 2008, na área de políticas públicas tributárias municipais. Foram políticas públicas elaboradas e concretizadas por intermédio de projetos de lei, decretos e portarias, além de ações entre os diversos atores da SEFIN, que tiveram por objetivo estratégico atender à demanda dos segmentos empresarias por diminuição de carga tributária municipal, sem ferir aos limites legais impostos pela Lei de Responsabilidade Fiscal – LRF e pela Constituição da República Federativa do Brasil –CF. Pode-se perceber uma nova prática nas tratativas com a sociedade, principalmente por ser uma área tão árida quanto a de tributos. Por intermédio da escuta, diálogo e interação com alguns segmentos, construiu-se uma saída viável do ponto de vista legal e econômico, para as questões levantadas pelos diversos setores demandantes. Fez-se também uma análise do ponto de vista gerencial da secretaria na busca por uma mudança, tanto interna quanto externa, de relacionamento entre os atores envolvidos no processo negocial. Buscou-se como referencial teórico do tema, o contexto da discussão sobre políticas públicas no Brasil, o federalismo brasileiro, a busca pelo desenvolvimento endógeno local, a Guerra Fiscal, a Reforma Tributária no Brasil e a questão da gestão na administração pública. Uma análise das ações tomadas para dar à estrutura da SEFIN um caráter mais gerencial, sem perder de vista a busca de uma gestão com viés também societal, e a busca pelo uso de inovação na administração pública brasileira. Concluiu-se com uma série de recomendações aos interessados no estudo, das medidas e dos cuidados que se avaliam necessários tomar, para aqueles que buscam nesse estudo, conhecer as estratégias utilizadas para atingir aos objetivos propostos. Finalmente, uma crítica ao desenvolvimento das tecnologias e leis no sentido de aumento da arrecadação, em detrimento de uma verdadeira revolução, até certo ponto ainda silenciosa, do que precisa ser feito em relação à despesa pública no Brasil. Mas isso, com certeza, já será tema para outros estudos a esse respeito.

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We studied the effects of changes in banking spreads on distributions of income, wealth and consumption as well as the welfare of the economy. This analysis was based on a model of heterogeneous agents with incomplete markets and occupational choice, in which the informality of firms and workers is a relevant transmission channel. The main finding is that reductions in spreads for firms increase the proportion of entrepreneurs and formal workers in the economy, thereby decreasing the size of the informal sector. The effects on inequality, however, are ambiguous and depend on wage dynamics and government transfers. Reductions in spreads for individuals lead to a reduction in inequality indicators at the expense of consumption and aggregate welfare. By calibrating the model to Brazil for the 2003-2012 period, it is possible to find results in line with the recent drop in informality and the wage gap between formal and informal workers.

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We studied the effects of changes in banking spreads on distributions of income, wealth and consumption as well as the welfare of the economy. This analysis was based on a model of heterogeneous agents with incomplete markets and occupational choice, in which the informality of firms and workers is a relevant transmission channel. The main finding is that reductions in spreads for firms increase the proportion of entrepreneurs and formal workers in the economy, thereby decreasing the size of the informal sector. The effects on inequality, however, are ambiguous and depend on wage dynamics and government transfers. Reductions in spreads for individuals lead to a reduction in inequality indicators at the expense of consumption and aggregate welfare. By calibrating the model to Brazil for the 2003-2012 period, it is possible to find results in line with the recent drop in informality and the wage gap between formal and informal workers

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The increase in the number of natural disasters, as well as their social and economic effects, in recent years, has raised a larger collection, by the media, population and control organs, in the members of the Civil Defense system on the reduction of their effects on society, given that the same has been increasingly overwhelming. To this end, the research analyzes the screen because of the Civil Defense system, historically, have focused their actions, programs and public policies on disaster management, i.e. in the response and recovery at the expense of disaster risk management, i.e. on prevention, preparedness and mitigation of the same, given that the same cannot be avoided, but its effects Yes decreased.This arrangement is studied from the literature review, interviews and field visits. Thus, it was found that the resposabilização ratio and Reduction of risk of disasters that the higher the enforcement and accountability greater and consistent are the number of actions, programmes and public policies aimed at prevention, preparedness and mitigation, i.e. for disaster risk reduction management.

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Esta Dissertação analisa em que medida os critérios contidos na Lei 12.527/11, conhecida como a Lei de Acesso à Informação, são atendidos pelo Sistema Integrado de Gestão de Aquisições – SIGA, do Estado do Rio de Janeiro. O pilar desta pesquisa é o inciso IV do art. 8º da referida Lei, que determina a divulgação dos registros de despesas, juntamente com os procedimentos licitatórios e os contratos celebrados, objetivando especialmente, transparência dos gastos públicos. A efetivação das compras públicas através da internet, é uma implementação da governança eletrônica, dimensão política mais avançada do governo eletrônico, proporcionando inúmeras vantagens como a celeridade nos processos licitatórios. Além disso, as transações efetuadas por meio de sistema são facilmente rastreáveis por auditorias. As informações registradas em um ambiente único garantem o cumprimento integrado de normas diminuindo erros. O pregão na forma eletrônica é, atualmente, a modalidade mais utilizada pela Administração Pública, pois vem ao encontro das demandas por transparência nos atos públicos E a análise apresentada neste trabalho É recomendada por destacara relevância da análise do site de compras eletrônicas do Estado do Rio de Janeiro, o Sistema Integrado de Gestão de Aquisições – SIGA. Para criar um parâmetro entre o SIGA e os sistemas utilizados por outros Estados, foram analisadas informações disponibilizadas nos pregões ocorridos durante o ano de 2014. Esta pesquisa mais ampla objetiva balizar o SIGA, do Estado do Rio de Janeiro, montando um ranking de transparência E o site ficou em quarto lugar, empatado com o Estado do Amazonas, atrás de São Paulo, Rio Grande do Sul e Mato Grosso.A metodologia qualitativa favoreceu a leitura valorativa do emprego do SIGA, em busca do atendimento a política pública de significativo impacto social da modalidade enfocada devido a resultados rápidos e abertura participativa de acompanhamento cidadão.As entrevistas reforçaram essa característica inerente à postura qualitativa do estudo, com percepções e informações oportunas.As considerações finais destacam avanços e limitações nos sistemas de compras eletrônicas governamentais existentes. O Siga, embora consolidado, em uso desde 2009, por todos os órgãos estaduais do Rio de Janeiro, necessita, ainda, aperfeiçoamento a implantar-se durante 2015, quando novas pesquisas devem acompanhar o movimento.

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New technologies appear each moment and its use can result in countless benefits for that they directly use and for all the society as well. In this direction, the State also can use the technologies of the information and communication to improve the level of rendering of services to the citizens, to give more quality of life to the society and to optimize the public expense, centering it in the main necessities. For this, it has many research on politics of Electronic Government (e-Gov) and its main effect for the citizen and the society as a whole. This research studies the concept of Electronic Government and wishes to understand the process of implementation of Free Softwares in the agencies of the Direct Administration in the Rio Grande do Norte. Moreover, it deepens the analysis to identify if its implantation results in reduction of cost for the state treasury and intends to identify the Free Software participation in the Administration and the bases of the politics of Electronic Government in this State. Through qualitative interviews with technologies coordinators and managers in 3 State Secretaries it could be raised the ways that come being trod for the Government in order to endow the State with technological capacity. It was perceived that the Rio Grande do Norte still is an immature State in relation to practical of electronic government (e-Gov) and with Free Softwares, where few agencies have factual and viable initiatives in this area. It still lacks of a strategical definition of the paper of Technology and more investments in infrastructure of staff and equipment. One also observed advances as the creation of the normative agency, the CETIC (State Advice of Technology of the Information and Communication), the Managing Plan of Technology that provide a necessary diagnosis with the situation how much Technology in the State and considered diverse goals for the area, the accomplishment of a course of after-graduation for managers of Technology and the training in BrOffice (OppenOffice) for 1120 public servers

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Over the last decades, the digital inclusion public policies have significantly invested in the purchase of hardwares and softwares in order to offer technology to the Brazilian public teaching institutions, specifically computers and broadband Internet. However, the teachers education to handle these artefacts is put away, even though there is some demand from the information society. With that, this dissertation chooses as an object of study the digital literacy practices performed by 38 (thirty-eight) teachers in initial and continuous education by means of the extension course Literacies and technologies: portuguese language teaching and cyberculture demands. In this direction, we aim at investigating the digital literacy practices of developing teachers in three specific moments: before, while and after this extension action with the intent to (i) delineate the digital literacy practices performed by the collaborators before the formative action; (ii) to narrate the literacy events made possible by the extension course; (iii) to investigate the contributions of the education course to the collaborators teaching practice. We sought theoretical contributions in the literacy studies (BAYNHAM, 1995; KLEIMAN, 1995; HAMILTON; BARTON; IVANIC, 2000), specifically when it comes to digital literacy (COPE, KALANTZIS, 2000; BUZATO, 2001, 2007, 2009; SNYDER, 2002, 2008; LANKSHEAR & KNOBEL, 2002, 2008) and teacher education (PERRENOUD, 2000; SILVA, 2001). Methodologically, this virtual ethnography study (KOZINETS, 1997; HINE, 2000) is inserted into the field of Applied Linguistics and adopts a quali-quantitative research approach (NUNAN, 1992; DÖRNYEI, 2006). The data analysis permitted to evidentiate that (i) before the course, the digital literacy practices focused on the personal and academic dimensions of their realities at the expense of the professional dimension; (ii) during the extension action, the teachers collaboratively took part in the hybrid study sessions, which had a pedagogical focus on the use of ICTs, accomplishing the use of digital literacy practices - unknown before that; (iii) after the course, the attitude of the collaborator teachers concerning the use of ICTs on their regular professional basis had changed, once those teachers started to effectively make use of them, promoting social visibility to what was produced in the school. We also observed that teachers in initial education acted as more experienced peers in collaborative learning process, offering support scaffolding (VYGOTSKY, 1978; BRUNER, 1985) to teachers in continuous education. This occurred because of the undergraduates actualize digital literacy practices were more sophisticated, besides the fact being integrate generation Y (PRENSKY, 2001)

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The aim of this work is to understand the morphological expression of ground occupation by the higher income population, by focusing on population distribution in accordance with income layers and demographical density, as well as topological accessibility (HILLIER and HANSON, 1984) resulting from the urban grid structure. It endeavors to identify a functional organizing principle regarding the intra-urban space of Natal capital city of the state of Rio Grande do Norte, the research focus. In order to achieve this, census data as well as syntactic data were utilized for mapping and spatial analysis of income patterns, topological accessibility and demographical density using Geographical Information System GIS. The organizing principle was named as the Form of Privilege, a pattern that concentrates or tends to concentrate wealth, topological accessibility and low demographical density. Attempting to assess its extent, beyond Natal, this principle was applied to other Brazilian northeastern capitals such as: Fortaleza, CE; Teresina, PI; Aracaju, SE; Recife, PE; and João Pessoa, PB. Findings point out that although the urban structures of these cities are not immune to the Form of Privilege, Natal is emblematic of this phenomenon, a fact that demonstrates the perverse character of its spatial process, which historically creates privileged areas within the city, by means of the appropriation of accessibility as well as of the many urban benesses that are related to it by higher income groups at the expense of the major part of the population, which though being the people mostly in need of the benefits originating from the urban form are excluded from them

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Health and life quality can be preserved and improved by the regular practice of physical activity. Sedentarism is an undesirable condition and represents risk for the health. This study has as objective to analyze the caloric cost and the basic physical qualities in college students of different technical levels. The research was descriptive and applied to 35 students, volunteers, from 19 to 34 years old, from both sexes, participants of the Dance Body of State University of Piauí, in the city of Teresina, in the activities of folkloric dance and walking. The caloric cost was evaluated with the accelerometer Caltrac 100/100 Plan, the basic physical qualities through the sitting and reaching test (flexibility); the vertical impulsion test, crouch (inferior members strength); the abdominal test (located muscular resistance); and the Burpee test (motor coordination). The participants were separated in two groups according to their time of practice: group 1 (beginners), group 2 (advanced). The parametric tests t by Student and correlation by Pearson were used, observing a significance p<0,05 in the sense of comparing the observed results, which showed that there are no significant differences between the two groups of students, according to the time of practice, in which concerns the caloric cost. The results of Strength, Resistance and Co-ordination test did not differ so much between the two groups. On the other hand, in the variable flexibility significant differences were observed (sig.p = 0,0022 << 0,05) between the observed groups, being Group 1 (31,5 ± 6,3) meaningfully less than Group 2 (38,1 ± 4,9), which constitutes a difference of about 21%. Such results present relations of caloric cost compensation between the studied groups, the motivation to the beginners group and flexibility to tne advanced group, justifying the lack of significant distinctions. In this sense the folkloric dance, as a physical activity, appears to be efficient, for significant co-relations are still noticed between the caloric cost levels of the dance with the walking, besides not presenting expressive differences between them.

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This study examined in municipalities of Northeast of Brazil with more than one hundred thousand people who incorporation of Oral Health Teams (OHT) into the Family Health Strategy (FHE) the possible impact on oral health indicators. Sought to answer whether implementation OHT brought the best indicators of health problems and coverage, compared to areas without coverage by the FHE through a community trial in parallel, quasi-randomized. In each of the municipalities surveyed were 20 census tracts, 10 were located in areas covered by oral health teams in the ESF and 10 industries in areas not covered. The final sample consisted of 59.221 individuals. We compared oral health indicators related to health problems, access to services and coverage of oral health actions. The analysis strategy was based on the calculation of prevalence ratios and confidence intervals, adjusted for confounding factors through Poisson regression with robust variance. It also has measured the association between an indicator of social inequality for comparison between areas. The best results are associated with indicators of access and coverage of oral health actions at the expense of the indicators of health problems, suggesting a possible maintenance of a traditional model of practice yet. The results also suggest a possible effect of a specific policy in the area of primary care on inequality in access. From the discussions presented throughout this work, we can see that the impact analysis of public policy, obtained by comparing areas with and without the intervention, not only captures the effect on the target population, but other dimensions of organization service and therefore should be understood as one of the analytical possibilities related to the management

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Replacement of fishmeal by soybean meal in juvenile curimba (Prochilodus lineatus) diets was evaluated. Five isonitrogenous (26% crude protein) and isocaloric (4,000 kcal of gross energy kg(-1)) diets with 0, 25, 50, 75 and 100% of replacement were used. Fish (3.71 +/- 0.54 g) were distributed in 25 tanks (120 liters). The diets were provided for 84 days. Total replacement of fishmeal (100%) by soybean meal worsened weight gain, feed conversion and protein efficiency ratio. An increase in carcass fat was observed at the expense of reducing protein percentage, as well as an increase in hepatosomatic index. It was concluded that replacing 75.0% fish meal by soybean meal (33.2% of inclusion) did not affect the animal growth, although there been observed changes in corporal composition and hepatic hyperplasia.

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In recent years, the productivity of cotton in Brazil has been progressively decreasing, often the result of the reniform nematode Rotylenchulus reniformis. This species call reduce crop productivity by up to 40%. Nematodes can be controlled by nematicides but, because of expense and toxicity, application of nematicides to large crop areas may be undesirable. In this Work. a methodology using geostatistics for quantifying the risk of nematicide application to small crop areas is proposed. This risk, in economic terms, can be compared to nematicide cost to develop an optimal strategy for Precision Farming, Soil (300 cm(3)) was sampled in a regular network from a R. reniformis-infested area that was a cotton monoculture for 20 years. The number of nematodes in each sample was counted. The nematode number per volume of soil was characterized using geostatistics, and 100 conditional simulations were conducted. Based on the simulations, risk maps were plotted showing the areas where nematicide should be applied in a Precision Farming context. The methodology developed can be applied to farming in countries that ale highly dependent on agriculture, with useful economic implications.

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A modelagem matemática associada ao conhecimento da variabilidade dos atributos do solo e mapeamento das formas do relevo pode auxiliar no manejo da fertilidade do solo em usinas sucroalcooleiras. O presente trabalho teve como objetivo avaliar o uso da geoestatística e da modelagem matemática na estimativa de custos de fertilização, em diferentes formas do relevo. em uma área de 200 ha, foram identificadas duas formas de relevo, uma côncava e outra convexa, sendo os solos coletados nos pontos de cruzamento de uma malha, com intervalos regulares de 50 m, perfazendo um total de 623 pontos. As amostras foram submetidas a análises químicas, e, posteriormente, os dados foram avaliados por meio da estatística descritiva, geoestatística e modelagem matemática. Os resultados mostraram que, quando as formas do relevo são incorporadas às análises geoestatística e de modelagem matemática, ocorre aumento na eficiência de aplicação do calcário, fósforo e potássio no solo.

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This work aims give evidence of that The hope principle, the philosophical system devised by the German philosopher Ernst Bloch, in which hope assumes an ontological character, offers cognitive support that allows overcoming the void imposed by nihilism today, especially in the field of education. But while it offers cognitive support, it also presents a need that is fulfilled by an educational proposal based on a not-yet-conscious being. An education based on hope has four essential pillars: learning to know, learning to do, learning to be, learning to live together and, most of all, immerging into in the seas of uncertainty. In times when school is a promoter of certainties at the expense of uncertainties, education must not forsake the notion of the unpredictable and immeasurable, nor the need to find ways to enable better understanding of aspect related to the not-yet-be. The employed theoretical and methodological elements in this work paint a corpus through an interactive process in which layers of additional texts are subjected to analysis