62 resultados para covenants


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Este estudo tem como objeto o Financiamento do Ensino Médio público no Estado do Maranhão no período de 1996 a 2006 e os possíveis efeitos da política de focalização para esse nível de ensino. Procuramos ao longo desse estudo responder algumas questões: Quais os efeitos da política que focalizou os recursos financeiros para o ensino fundamental na manutenção e desenvolvimento do Ensino Médio, no Estado do Maranhão? Quais as fontes de recursos que financiaram a manutenção e o desenvolvimento do Ensino Médio, no período de 1996 a 2006?Quais os valores do custo-aluno-ano do Ensino Médio no período em que a política de financiamento priorizou o Ensino Fundamental?O objetivo foi analisar os efeitos da política de financiamento que focalizou apenas uma etapa da educação básica, visando avaliar a pertinência dessa estratégia na manutenção e desenvolvimento do Ensino Médio. Para iluminar as nossas reflexões e análises, numa perspectiva crítica, fizemos uma revisão da literatura sobre Estado, capitalismo e financiamento da educação, de forma específica das suas configurações a partir da década de 1990. Considerando as particularidades do Ensino Médio, apresentamos algumas considerações históricas sobre sua política de financiamento. Para a realização desse estudo realizamos um levantamento dos dados educacionais e financeiros do Estado do Maranhão em estudo detalhado de documentos (Balanços Gerais, Demonstrativo de alguns Convênios, Sinopses do INEP e dados do IBGE) ancorados numa perspectiva de pesquisa quantiqualitativa. Os dados revelam aspectos ligados ao valor gasto-aluno do ensino fundamental e médio; apresentam a relação entre o PIB e os gastos com a educação no Estado; mostram os programas PROMED/Escola Jovem, ALVORADA e VIVA EDUCAÇÃO e seu caráter transitório de financiamento do Ensino Médio a autos custos aos cofres públicos. Reforçando os aspectos da política neoliberal implementada na educação brasileira, com destaque a influência dos organismos multilaterais Os resultados desse estudo revelam, dentre outras coisas, que a política de focalização de recursos para o ensino fundamental deixou rebatimentos danosos a qualidade do Ensino Médio no período de 1996 a 2006 no Estado do Maranhão.

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The evolution of Brazilian federalism (result of the influence and power of oligarchic elites, the different constitutional texts made and policies designed to collect taxes) shows one of the forms of how the Brazilian government uses the territory to effect the exercise of power. In the country, this use takes place by the imposition of rules that regulate and create tension among the entities, and mechanisms of distribution and redistribution of resources among federal agencies acquire great importance because they allow a bigger or lesser autonomy in public administration. The text aims to analyze the voluntary transfers of resources from the Federal Government to the municipalities. These Covenants act as a mechanism that can be configured in promoter of new selectivity and hierarchies between places. With the aim to understand the materialization of public resources in the territory, our analysis intends to identify how the Brazilian government makes use of constitutional mechanisms to enlarge and improve the urban infrastructure in the municipal scale.

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This paper describes the main phases of development of an Institute of Chemistry in relation with national policy from the academic field. Its history begins with a proposal to meet the demand for chemistry teacher education and goes on to become a major center for research, education and extension. Throughout its 50 years of history, the Institution has faced numerous challenges by adopting strategies that have established and revealed its institutional habitus. To this end, we use some of René Kaës’s concepts about the development of groups and institutions, highlighting mainly the origins, expectations and covenants that underpinned its foundation, and the entire process of its expansion and institutionalization. Our main focus, also interpreted based on the theory of Pierre Bourdieu and followers, is the establishment of its institutional habitus, i.e., how it interprets and organizes its institutional teaching, research and extension activities within the context of the academic field. The peculiarity of the process has been the mismatch between internal and external pressures. Even though presenting the results of a case study, in general, our methodology can improve the understanding of institution’s development in relation with educational policy.

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Pós-graduação em Direito - FCHS

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A legal commonplace book by kept by Henry Wells of Worcester, Mass. Focuses on such topics as libel of a man to his wife, common recovery in writs and deeds, pleadings, trover, damages and costs, imprisonment, leases, mortgages, covenants, and ejectment. Also contains a number of miscellaneous entries touching on abridgements of law texts, minutes of court proceedings, kings of England, and biblical quotes. Five-page index located at the end of the work.

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"June 19, 1981."

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"The discourses relate, each of them, to subjects common to the law of England and of Scotland."--Pref.

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I. Account of former editions of Bishop Hopkins's works. Account of the present edition. Life of Bishop Hopkins. Critical remarks on the author's writings. The Vanity of the world. A practical exposition on the Lord's prayer. A catechistical exposition on the Lord's prayer. Exposition on the Ten commandments.--II. Discourses on the law. Discourses concerning sin. The doctrine of the two covenants. The doctrine of the two sacraments. The nature and necessity of regeneration.--III. The all-sufficiency of Christ to save sinners. The excellency of heavenly treasures. Practical Christianity, in working out our own salvation. The assurance of heaven and salvation, a powerful motive to serve God with fear. On glorifying God in His attributes. The almost-Christian discovered. On the nature, corruption, and renewing of the conscience. The great duty of mortification.--IV. Death disarmed of its sting; from several considerations. Miscellaneous sermons. Index of texts illustrated.

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Mode of access: Internet.

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v.1. Memoir of the author, and expositions of the Lord's prayer and the decalogue.--v.2. Discourses concerning sin, the two covenants, the two sacraments and practical religion.--v.3. Death disarmed of its sting and miscellaneous sermons.

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Separate t.p.: Doctrine of the covenants / by Samuel Jones.

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A könyvvizsgálati kockázat a téves auditjelentés kiadásának kockázata olyan esetekben, amikor a beszámoló lényeges hibás állítást tartalmaz. Ez a kockázat indirekt módon a hitelintézetek és pénzügyi vállalkozások működésében is megjelenik azokban az esetekben, amikor a lényeges hibás állítást a finanszírozott vállalkozás auditált beszámolója tartalmazza, amelynek az alapján finanszírozási döntést hoznak, vagy a finanszírozás folytatásáról a beszámolóban szereplő, hibás információkból számított hitelkovenánsok alapján döntenek. A könyvvizsgálat kockázatában a vizsgált gazdálkodó üzleti kockázatai tükröződnek vissza, ezért a kockázat felmérése és az ellenőrzés ennek alapján való megtervezése, majd végrehajtása kulcsfontosságú. Jelen tanulmány – kapcsolódva a Hitelintézeti Szemle 2011. évi 4. számához – szintén a kockázat és bizonytalanság témakörét tárgyalja, pontosabban ennek egy gyakorlati vetületét: a bizonyosságfüggvények (belief functions) alkalmazását a könyvvizsgálatban; mindezt a teljesség és a tankönyvszerű rendszerfelépítés igénye nélkül. A módszer ugyanis hazánkban szinte ismeretlen, nemzetközi viszonylatban viszont empirikus kutatásban is rámutattak már az alkalmazás lehetséges előnyeire a hagyományos valószínűségelméleten alapuló számszerű kockázatbecslésekkel szemben. Eszerint a bizonyosságfüggvények jobban reprezentálják a könyvvizsgálóknak a kockázatról alkotott képét, mint a valószínűségek, mert – szemben a hagyományos modellel – nem két, hanem három állapotot kezelnek: a pozitív bizonyíték létezését, a negatív bizonyíték létezését és a bizonyíték hiányának esetét. _______ Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the fi nancial statements are materially misstated. This kind of risk indirectly appears in the fi nancial statements of fi nancial institutions, when the material misstatement is in the fi nanced entity’s statements that serve as a basis for lending decisions or when the decision is made based upon credit covenants calculated from misstated information. The risks of the audit process refl ect the business risks of the auditee, so the assessment of risks, and further the planning and performance of the audit based on it is of key importance. The current study – connecting to No 4 2011 of Hitelintézeti Szemle – also discusses the topic of risk and uncertainty, or to be more precise a practical implementation of the aforementioned: the application of belief functions in the fi eld of external audit. All this without the aim of achieving completeness or textbook-like scrutiny in building up the theory. While the formalism is virtually unknown in Hungary, on the international scene empirical studies pointed out the possible advantages of the application of the method in contrast to risk assessments based on the traditional theory of probability. Accordingly, belief functions provide a better representation of auditors’ perception of risk, as in contrast to the traditional model, belief functions deal with three rather than two states: the existence of supportive evidence, that of negative evidence and the lack of evidence.

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In today's educational context of Brazil the theme of integral education has deserved having to induce policy, nowadays, the More Education Program. In this sense, this thesis focuses on the aspects of integral education that emerged in the country's history to reach the More Education Program (MEP) and offers some thoughts on how physical education is presented within the institutionalization of intent of Integral Education in Brazil. Thus we have as main objective to discuss the pedagogical setting of Second Half Program (PST) in the MEP, and to identify possibilities to integrate their actions with the School Physical Education. In the case study methodology was adopted, with the appropriate schools accompanied by Team Collaborator 3 of the Ministry of Sport, using as a source of evidence the first assessment protocol carried out by the Cooperating Teams of Educational Monitoring and Administration of the Second Time in Brazil specifically evaluations carried out by Team Collaborator 3 (EC3), under the Department of Physical Education, Federal University of Rio Grande do Norte, which followed the covenants of the More xi Education Program in the municipalities of Bayeux / PB, Araruna / PB, Natal / RN and Parnamirim / RN, in the year 2012. in our case it is noticed that the activities developed by PST, accompanied in schools, have an organization and pedagogical practices that converge with each other, but are configured with disjointed practices of Education classes physical, aspect that differs in what would be thinking pedagogical actions to comprehensive education schools.

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We show empirically that the use of unsecured debt, whose standard covenants commit management to the preservation of debt capacity, leads to lower and more stable leverage. We then show that firm value is sensitive to leverage levels and leverage stability, decreasing in the former and increasing in the latter. Our results support a liquidity-centric version of Jensen's (1986) free cash flow argument. In this version, self-serving managerial tendencies are reigned in without raising leverage indiscriminately, so that financial flexibility is preserved.