A relevância dos eventos culturais para a economia criativa - pesquisa qualitativa na Praia da Pipa, Tibau do Sul/RN

Creative industry has promoted and strengthened the growth of various economic sectors in Brazil and abroad, thus stimulating the local economy in places with attractive and innovative sceneries for the consumer market. This essay focuses on studying the relevance of cultural events for the creative economy, and these may contribute to the social, cultural and economic development in Pipa, located in Rio Grande do Norte (Brazil). Cultural events promote a themed and creative environment which has worked as attraction mechanism for the increase of cultural, gastronomic and social leisure consumptions. Cultural and thematic events has been held in Pipa, such as Festival Literário da Pipa, Fest Bossa & Jazz da Pipa, Festival Literário Alternativo da Pipa and Festival Gastronômico da Pipa, which can attract the local, state, national and international audience. The research is characterized as a qualitative research about the problem approach. The field research is characterized by the ethnographic approach, using the techniques of participant observation, semi-structured interviews and photographic record. With the research results, we can point that Pipa promotes cultural events that move the economic dynamics, social and cultural, inserting new cultural habits in this urban space, and in some cases, rescuing the history of the place. In each event, the economic and political forces connect themselves to promote the infrastructure of these events, supporting the provision of services and products from the creative and cultural sectors. The theming of the studied events plunges the audience into stories that may have (or not) a connection to the local history. Therefore, it is perceived that this work brings the light to a place that presents itself as the protagonist of the state of Rio Grande do Norte in terms of renewal and economic, social and cultural change in its infrastructure and its potential for tourist attraction from the creative and cultural sectors.

Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

Economia criativa e estratégia como prática social: uma abordagem teórico-empírico-conceitual a partir de ambientes criativos de grupos musicais

This study seeks to identify how creative environments of musical groups are configured in the Strategy as Practice perspective as theoretical, empirical and conceptual models. It develops within the theoretical framework, discussions on the context of the Creative Economy, Creative Industries, creative environment, organizational paradigm of Creative Economy, music as a creative environment and business, design and dynamics of Strategy as Practice and conjecture about the contextualism and other epistemological currents. The study is shaped as an exploratory and descriptive research, utilizing the qualitative method and being characterized as a Grounded Theory. A total of four musical groups of different styles, markets and areas of operation with over ten years of activity were surveyed. The Grounded Theory and simple observation methods were used for both data collection and analysis. The software ATLAS.ti. was used to help with the analysis. The research shows that the bands perceive the specialized expertise in the virtual social media as a strategic differentiator. It also shows that the groups nourish individuation and the differentiation in their relationship with the individual. Finally, it validates that these organizations get teams involved and value the dynamic design of their routines in strategic decision making, paying attention to a strategic social bias. Strategy and Creative Practice is the main category that emerged from the data. This category is explained through the three aforementioned results. It shows that organizations that are part of the Creative Economy perform simultaneously and dynamically creative and strategic making at both artistic and managerial levels.The theory created is validated by the principles of degree of coherence, functionality, relevance, flexibility, density and integration, and it is inserted in the contextualism principle, which points the knowledge as related to the context in which it is placed and discussed.

Aprendizagem criativa na aula de piano em grupo

The central focus of this thesis was to investigate creative learning in music at piano group lessons. Thus, the theoretical framework adopted was guided by two main principles: (1) creativity in the field of music education and (2) Piano teaching and learning. As a methodological procedure we used a research-action with students of the disciplines Prática de Instrumento Harmônico I e II, at the Music Education Undergraduate Course of Federal University of Rio Grande do Norte (UFRN). This research-action was structured in four phases: 1) the identification of the starting points and the theme of creativity matters in piano group lessons, considering the context of a teacher training course in music; 2) the projection of actions, the definition of the objectives and the organization of instruments of data collection and analysis; 3) the realization of the planned actions; and 4) the evaluation of the results, the transcription, organization and analysis of the data collected through observation and interviews. Given the Creative Learning Cycle in Music, represented by the activities of composing, performing and criticizing Music, defended by Beineke (2009, 2013, 2015), we propose in this thesis a creative cycle of formation in music to promote creative learning in piano group lessons, in which teachers and students teach and learn creatively, expanding training opportunities in the field of Music Education. This was possible due to the joint experience of creative practices related to improvisation, elaboration of arrangements and musical compositions - elements that contributed positively to the learning process of the participants. But for this to occur, the planning, implementation and evaluation of the creative and pedagogical musical procedures adopted were decisive, considering the perspectives of students, their conceptions, musical creations, processes and collaborative exchange.

Aprendizagem criativa na aula de piano em grupo

The central focus of this thesis was to investigate creative learning in music at piano group lessons. Thus, the theoretical framework adopted was guided by two main principles: (1) creativity in the field of music education and (2) Piano teaching and learning. As a methodological procedure we used a research-action with students of the disciplines Prática de Instrumento Harmônico I e II, at the Music Education Undergraduate Course of Federal University of Rio Grande do Norte (UFRN). This research-action was structured in four phases: 1) the identification of the starting points and the theme of creativity matters in piano group lessons, considering the context of a teacher training course in music; 2) the projection of actions, the definition of the objectives and the organization of instruments of data collection and analysis; 3) the realization of the planned actions; and 4) the evaluation of the results, the transcription, organization and analysis of the data collected through observation and interviews. Given the Creative Learning Cycle in Music, represented by the activities of composing, performing and criticizing Music, defended by Beineke (2009, 2013, 2015), we propose in this thesis a creative cycle of formation in music to promote creative learning in piano group lessons, in which teachers and students teach and learn creatively, expanding training opportunities in the field of Music Education. This was possible due to the joint experience of creative practices related to improvisation, elaboration of arrangements and musical compositions - elements that contributed positively to the learning process of the participants. But for this to occur, the planning, implementation and evaluation of the creative and pedagogical musical procedures adopted were decisive, considering the perspectives of students, their conceptions, musical creations, processes and collaborative exchange.

A economia criativa como estratégia de desenvolvimento para a cidade de Natal/RN

Globalization, the enormous speed of information exchange, technology updated in a speed never before and the growth of the cultural industry places us in a new reality in which we must adapt ourselves puting issues concerning to culture and technology at the center of development discussions. The Creative Economy, therefore, is inserted in this dicussion bringing these new elements to the center of the debate. The development potential of this new economy are real in Natal / RN, from, especially their link withim tourism. Thus, the intention of the work is to answer the questions: What is the weight of the creative economy in Natal? What are the issues that accelerate or hinder their development? To answer these questions we mapping the creative sectors on Natal’s economy, stressing labor and income figures, exercise already done by national and international organizations. The issues that connect the Creative Economy to education, R & D, cultural policy and tourism is also discussed. The review of the indicators related to these topics will be used to explain how they are configured as obstacle for the development of the creative economy in Natal/RN.

Contabilidade Ambiental - Mensuração e Divulgação dos Gastos Ambientais

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

A contabilidade de custos nas autarquias locais: o caso da Câmara Municipal de Pombal

Com a aprovação do POCAL e a sua entrada em vigor, as autarquias locais ficaram obrigadas a implementar um sistema de contabilidade de custos. A implementação da contabilidade de custos é vantajosa para as autarquias locais, pois permite-lhes obter informações relacionadas com os custos que ajudam os gestores nas suas tomadas de decisão. O sistema de contabilidade de custos tem como finalidade contribuir para a melhoria do processo de tomada de decisão, nomeadamente nas questões relacionadas com a determinação dos preços e das taxas, mas também através do controlo dos custos. Atualmente, as autarquias locais deparam-se com algumas dificuldades financeiras, pelo que a escassez de recursos financeiros se mostra uma realidade tendo em consideração o acréscimo das necessidades que são verificadas ao longo do ano. Assim, a implementação de um sistema de contabilidade de custos mostra-se de extrema importância, pois permite imputar os custos às funções que os consumiram e perceber quais as funções que não se estão a mostrar rentáveis, mas também ajuda na fixação de tarifas e preços de bens e serviços. Desta forma, a elaboração deste relatório de estágio permite, por um lado, descrever o funcionamento de um sistema de contabilidade de custos e o seu enquadramento e, por outro lado, perceber como é que o sistema se encontra implementado no município de Pombal.

Los académicos opinan : Percepciones sobre el impacto del Programa de Incentivos en cuatro disciplinas seleccionadas

El presente trabajo tiene por objeto analizar las percepciones acerca del impacto sobre las actividades universitarias del Programa de Incentivos a los Docentes Investigadores de las Universidades Nacionales, por parte de los académicos participantes del mismo correspondientes a cuatro disciplinas seleccionadas: Física, Historia, Ingeniería y Economía. En el trabajo se presentan, analizan e interpretan datos relevados mediante una encuesta electrónica realizada a 179 docentes investigadores de las cuatro disciplinas mencionadas, correspondientes al conjunto de las universidades nacionales. El Programa de Incentivos es una política cuyo objetivo específico es promover el desarrollo de las actividades de investigación en las universidades nacionales (estatales), generando las condiciones para que los docentes universitarios que realizan tareas de investigación, así como los investigadores que realizan tareas de docencia, puedan incrementar su dedicación a las actividades académicas. Con tal fin, el Programa otorga un incentivo económico (que puede llegar al 40del sueldo docente) a aquellos docentes que cumplan ciertos requisitos, entre los cuales ocupa un lugar central su avenimiento a participar en un sistema de evaluación de sus antecedentes y su producción paralelo al establecido (los concursos docentes), lo que conlleva su acceso a una suerte de "escalafón" paralelo al de los cargos docentes, conformado por una jerarquía de "categorías equivalentes de investigación"

Cultura académica y producción de conocimiento en el marco de las políticas de incentivos : Un enfoque comparado de ciencia básica y humanidades

El último año se ha cumplido una década de la implantación del Programa de Incentivos a la investigación, como parte de un amplio impulso hacia la transformación de las estructuras y actividades de la institución universitaria, bajo dinamismos que encuentran su motor principal en instrumentos de política pública diseñados por actores que han ocupado posiciones estratégicas al interior del aparato estatal. Este verdadero caso testigo de las políticas públicas de los '90 reviste una peculiar complejidad, tanto por su contenido intrínseco, que refiere a uno de los elementos centrales y más sutiles de la cultura académica (la producción de conocimiento), como por las implicaciones de su implantación en cuanto transformación de muchas características y circunstancias de la ocupación académica. Es objetivo del presente trabajo realizar una aproximación exploratoria a estos procesos recientes y aún en curso, desde una plataforma que destaca la interacción y significación de los procesos de profesionalización académica e institucionalización de la investigación

Los académicos opinan : Percepciones sobre el impacto del Programa de Incentivos en cuatro disciplinas seleccionadas

El presente trabajo tiene por objeto analizar las percepciones acerca del impacto sobre las actividades universitarias del Programa de Incentivos a los Docentes Investigadores de las Universidades Nacionales, por parte de los académicos participantes del mismo correspondientes a cuatro disciplinas seleccionadas: Física, Historia, Ingeniería y Economía. En el trabajo se presentan, analizan e interpretan datos relevados mediante una encuesta electrónica realizada a 179 docentes investigadores de las cuatro disciplinas mencionadas, correspondientes al conjunto de las universidades nacionales. El Programa de Incentivos es una política cuyo objetivo específico es promover el desarrollo de las actividades de investigación en las universidades nacionales (estatales), generando las condiciones para que los docentes universitarios que realizan tareas de investigación, así como los investigadores que realizan tareas de docencia, puedan incrementar su dedicación a las actividades académicas. Con tal fin, el Programa otorga un incentivo económico (que puede llegar al 40del sueldo docente) a aquellos docentes que cumplan ciertos requisitos, entre los cuales ocupa un lugar central su avenimiento a participar en un sistema de evaluación de sus antecedentes y su producción paralelo al establecido (los concursos docentes), lo que conlleva su acceso a una suerte de "escalafón" paralelo al de los cargos docentes, conformado por una jerarquía de "categorías equivalentes de investigación"

Cultura académica y producción de conocimiento en el marco de las políticas de incentivos : Un enfoque comparado de ciencia básica y humanidades

El último año se ha cumplido una década de la implantación del Programa de Incentivos a la investigación, como parte de un amplio impulso hacia la transformación de las estructuras y actividades de la institución universitaria, bajo dinamismos que encuentran su motor principal en instrumentos de política pública diseñados por actores que han ocupado posiciones estratégicas al interior del aparato estatal. Este verdadero caso testigo de las políticas públicas de los '90 reviste una peculiar complejidad, tanto por su contenido intrínseco, que refiere a uno de los elementos centrales y más sutiles de la cultura académica (la producción de conocimiento), como por las implicaciones de su implantación en cuanto transformación de muchas características y circunstancias de la ocupación académica. Es objetivo del presente trabajo realizar una aproximación exploratoria a estos procesos recientes y aún en curso, desde una plataforma que destaca la interacción y significación de los procesos de profesionalización académica e institucionalización de la investigación

Los académicos opinan : Percepciones sobre el impacto del Programa de Incentivos en cuatro disciplinas seleccionadas

El presente trabajo tiene por objeto analizar las percepciones acerca del impacto sobre las actividades universitarias del Programa de Incentivos a los Docentes Investigadores de las Universidades Nacionales, por parte de los académicos participantes del mismo correspondientes a cuatro disciplinas seleccionadas: Física, Historia, Ingeniería y Economía. En el trabajo se presentan, analizan e interpretan datos relevados mediante una encuesta electrónica realizada a 179 docentes investigadores de las cuatro disciplinas mencionadas, correspondientes al conjunto de las universidades nacionales. El Programa de Incentivos es una política cuyo objetivo específico es promover el desarrollo de las actividades de investigación en las universidades nacionales (estatales), generando las condiciones para que los docentes universitarios que realizan tareas de investigación, así como los investigadores que realizan tareas de docencia, puedan incrementar su dedicación a las actividades académicas. Con tal fin, el Programa otorga un incentivo económico (que puede llegar al 40del sueldo docente) a aquellos docentes que cumplan ciertos requisitos, entre los cuales ocupa un lugar central su avenimiento a participar en un sistema de evaluación de sus antecedentes y su producción paralelo al establecido (los concursos docentes), lo que conlleva su acceso a una suerte de "escalafón" paralelo al de los cargos docentes, conformado por una jerarquía de "categorías equivalentes de investigación"