Plano popular de desenvolvimento sustent??vel a jusante da UHE Tucuru??

O setor el??trico brasileiro, historicamente, possui modelo autorit??rio de planejamento e implanta????o dos empreendimentos. Os grandes projetos desenvolvimentistas s??o oriundos do per??odo dos governos militares. Popula????es atingidas por impactos de barragens sempre reivindicaram pol??ticas articuladas de compensa????o por parte das empresas e do governo. A partir de 2003, a Eletronorte adotou o planejamento participativo para elabora????o de um plano de desenvolvimento regional ??? PPDJUS ??? como compensa????o pelos impactos da UHE Tucuru?? nos cinco munic??pios a Jusante, iniciativa sem precedentes no Brasil. O PPDJUS hoje articula as pol??ticas de planejamento e gest??o do territ??rio e de recursos h??dricos do Minist??rio do Desenvolvimento Agr??rio (MDA), do Minist??rio do Meio Ambiente (MMA), do Minist??rio da Integra????o Nacional (MIN), da Secretaria Especial de Abastecimento e Pre??os (Seap), da Ag??ncia de Desenvolvimento da Amaz??nia (ADA) e da Eletronorte, entre outros ??rg??os. Possui conselhos gestores regional e municipais e c??maras t??cnicas, avan??ado modelo de gest??o participativa

Programa de cr??dito produtivo popular Crediamigo: central de microcr??dito do Nordeste

As pol??ticas de desenvolvimento consideram que um dos principais obst??culos para o crescimento dos microeempreendimentos ?? a falta de acesso ??s fontes de financiamento, principalmente ??queles emergidos como formas alternativas de ocupa????o e renda. Esses pequenos neg??cios, em sua maioria informais, vem apresentando n??veis de alto crescimento em todo o Pa??s, em especial na regi??o Nordeste, principalmente nos grandes centros urbanos, comprovada por pesquisas cient??ficas realizadas. Considerando que o acesso dessa camada da popula????o ao sistema banc??rio ?? dif??cil, devido ao baixo n??vel operacional, ao tamanho dos neg??cios e ?? qualidade ou inexist??ncia de garantias, o Banco do Nordeste lan??a o Programa CrediAmigo com o objetivo de contribuir para o crescimento de microempresas, mediante a oferta de cr??dito para atividades produtivas e servi??os de capacita????o, de forma a garantir ao agente produtivo condi????es para ele gerir bem seus neg??cios, atrav??s da melhoria da competitividade e integra????o ao mercado globalizado. Dessa forma, o CrediAmigo permite f??cil acesso a esse segmento da popula????o marginalizada do sistema financeiro formal e que recorrem e dependem de agiotas e fornecedores que lhes cobram taxas de juros bem acima do mercado. Para atender esses agentes produtivos o CrediAmigo utiliza uma metodologia inovadora de concess??o de cr??dito que permite a libera????o dos recursos de forma ??gil, desburocratizada e sem as garantias tradicionais exigidas, funcionando com grupos solid??rios, proporcionando uma maior democratiza????o do cr??dito. At?? jul/99 o CrediAmigo j?? atendeu a 121.444 cidad??os com financiamento na ordem de R$ 74,2 milh??es

A relevância do relatório de auditoria para os investidores institucionais, analistas financeiros e analistas de crédito

In the 70s, a new line of research focused on the study of the influence of the audit report on the decision process of investors, financial analysts and credit analysts. Notwithstanding the numerous studies that have been carried out, results have not been consistent. Given the above, and considering the lack, in Portugal, of a research of this nature, it seems urgent to carry out a study that allows the analysis of the use of the audit report, as well as its influence on the decision making process of Portuguese stakeholders. For that purpose, in the light of the positivist research paradigm, a questionnaire was designed, which was administered by mail and on the Survey Monkey platform to a sample of institutional investors, financial analysts and credit analysts. The statistical analysis of the data obtained was undertaken with resource to the Statistical Package for the Social Sciences and SmartPLS 2.0. Corroborating the literature review and the assumptions of the Agency Theory and the Stakeholder Theory, used in the theoretical framework of analysis, empirical evidence has shown that the audit report influences the decision of institutional investors, financial analysts and credit analysts, and that the opinion expressed in that document is the most determinant factor of this influence. In addition to this factor, it was found that the degree of utilization of the audit report, as well as the value ascribed to this document, determine its influence in the decision process of research groups studied. Only in the case of institutional investors, the results did not reveal a correlation between the utility ascribed to the audit report and the influence of this document in their decision making process. In turn, the statistical inference of the model explaining the degree of use of the audit report revealed that it is conditioned by the perceived quality of the information enclosed in the audit report, the utility assigned to the audit report on the decision process, as well as the relevance of the other sources of information used by stakeholders. Therefore, this study allowed proving the importance of the audit report to its users. As a result, we believe to have filled a gap in national literature and to have contributed to the enhancement of international literature. The importance that this document has for the development of any country is, therefore, shown, and it is urgent to maintain rigor in the selection of its staff, in the development of its standards, and especially in the development of audits. Moreover, we also consider that this research may contribute to the improvement of the audit report, insofar as it will help professional bodies to understand the information needs and perceptions of stakeholders.