Políticas públicas de economia solidária: uma avaliação do PCPR II na microrregião de Angicos do Rio Grande do Norte

The Solidarity Economy is considered in this work as a development option. Talk about it is to think in the workforce as a producer of material wealth and, above all , subjective , therefore it is necessary to take into account that these relations coexist different types of practices that encompass emotions , lifestyles , etc. This research has as an object of study evaluating the effectiveness of public policy for Solidarity Economy, microrregion Angicos / RN, demonstrating how the Solidarity Economy has encouraged the development not only as a driving force for economic growth, but as the expansion capabilities and freedoms. The Solidarity Economy has several definitions, and despite having its origin in the cooperative movement, is a concept under construction. Focused on the discussion of public policy, is now understood as a proposal for employability, either as a generator of employment and income, reflecting its polymorphism. Theories and concepts developed by Amartya Sen is an important analytical tool for understanding the Solidarity Economy as a development strategy. When speaking of instrumental freedoms, Senniana theory contributes to reflection on how participants socioeconomic actions are becoming active agents of change i n their own freedoms. The analysis was based on the discussion of development beyond economic bias, using the lines of the vari ous local stakeholders with PCPR II, p hase 2, for microrregion Angicos / RN, comprising: public managers, technical advisors and beneficiaries of the program rural poverty alleviation. Besides the discussion of the economic organization of the RN and its spatial distribution, the survey brings the result that the Solidarity Economy in microrregion Angicos / RN contributed to the dev elopment as freedom, proving the effectiveness of public policy by allowing an improvement in the quality of life, enabling efetivations, even without major proportions.

As relações da tríplice hélice nas fundações de apoio brasileiras: uma avaliação da dinâmica de captação de recursos para projetos de inovação

Foundations support constitute one of the types of legal entities of private law forged with the purpose of supporting research projects, education and extension and institutional, scientific and technological development of Brazil. Observed as links of the relationship between company, university, and government, foundations supporting emerge in the Brazilian scene from the principle to establish an economic platform of development based on three pillars: science, technology and innovation – ST&I. In applied terms, these ones operate as tools of debureaucratisation making the management between public entities more agile, especially in the academic management in accordance with the approach of Triple Helix. From the exposed, the present study has as purpose understanding how the relation of Triple Helix intervenes in the fund-raising process of Brazilian foundations support. To understand the relations submitted, it was used the interaction models University-Company-Government recommended by Sábato and Botana (1968), the approach of the Triple Helix proposed by Etzkowitz and Leydesdorff (2000), as well as the perspective of the national innovation systems discussed by Freeman (1987, 1995), Nelson (1990, 1993) and Lundvall (1992). The research object of this study consists of 26 state foundations that support research associated with the National Council of the State Foundations of Supporting Research - CONFAP, as well as the 102 foundations in support of IES associated with the National Council of Foundations of Support for Institutions of Higher Education and Scientific and Technological Research – CONFIES, totaling 128 entities. As a research strategy, this study is considered as an applied research with a quantitative approach. Primary research data were collected using the e-mail Survey procedure. Seventy-five observations were collected, which corresponds to 58.59% of the research universe. It is considering the use of the bootstrap method in order to validate the use of the sample in the analysis of results. For data analysis, it was used descriptive statistics and multivariate data analysis techniques: the cluster analysis; the canonical correlation and the binary logistic regression. From the obtained canonical roots, the results indicated that the dependency relationship between the variables of relations (with the actors of the Triple Helix) and the financial resources invested in innovation projects is low, assuming the null hypothesis of this study, that the relations of the Triple Helix do not have interfered positively or negatively in raising funds for investments in innovation projects. On the other hand, the results obtained with the cluster analysis indicate that entities which have greater quantitative and financial amounts of projects are mostly large foundations (over 100 employees), which support up to five IES, publish management reports and use in their capital structure, greater financing of the public department. Finally, it is pertinent to note that the power of the classification of the logistic model obtained in this study showed high predictive capacity (80.0%) providing to the academic community replication in environments of similar analysis.

Avaliação da potencialidade de incorporação de um lodo de uma indústria de produtos de limpeza como adição mineral em concretos de cimento Portland

The generation of industrial wastes has been increased more and more in recent decades, motivating studies about a correct sustainable allocation and that also represents advantages for their generators. In this context, are included two companies of cleaning products niche, located in São José do Mipibu/RN, that produces industrial sludge at a sewage treatment plant, and that is the main approach of this research. Given this, it was studied the incorporation potentiality of this sludge as a mineral addition in cement matrix for concrete production due it high capacity of wastes immobilization inside this material, which are subsequently used in the company for making precast articles. Were added different sludge concentrations (5, 10, 15 and 20%) in a common trait (1: 2: 3), and evaluated their techniques and microstructural implications via workability test in fresh state and compressive strength, full porosity and scanning electron microscopy (SEM) in the hardened state. The results demonstrated the feasibility of the process both from a technical and environmental view as economical. All concretes produced with residue showed an increase of workability given the nature of the waste that had surfactants substances capable of adsorbing tiny particles of air into the batter. However, for all concentrations were obtained lower compressive resistances than standard concrete, with a reduction of 39% for samples with 20% of sludge. This are attributed mainly to an increase of porosity in the transition zone of these material, resulting from increased formation of ettringite at the detriment to the formation of other compounds, but which still allows the use of these for the manufacture of concrete articles with non-structural nature, such as precast floor. In addition, the water absorption and void ratio increased slightly for all samples, except the concrete with 20% of waste that has a reduction for the last parameter. Given this context, the recommended maximum level is 20%, constituting a significant proportion and able to allocate sustainably all waste generated in the industry.

Praias urbanas e racionalidade ambiental: avaliação da gestão, das intervenções urbanísticas e dos usos na praia de ponta negra

This dissertation addresses issues considered essential for sustainable development of urban waterfronts and beaches. Many of these spaces, even though they are of public authorities, economic market and general population interests - due to its landscape, its importance for recreation purposes and as a basis of " Sun and beach Tourism " (Turismo de Sol e Praia), among other factors - have shown aesthetic, health and cultural degradation, entailing environmental, economic and social losses and conflicts. Based on this perception, the research aims to understand the main reasons for these negative results for beach spaces. To this end, it was chosen the case study of a typical urban beach, Ponta Negra Beach, located in Natal, RN. Ponta Negra is associated with the "postcard" of the city and it has been deserving of municipal urban planning legislation that legally recognizes the importance of its landscape. Also it has received constant investments by the Government through urban projects, arguing to leave the site attractive to its users. Nevertheless, in the last fifteen years, the beach has lived with the expansion of its problems, such as those related to bathing water, to coastal erosion, and to the mangling of its natural surroundings. Social conflicts have also been frequent in this time frame: conflicts between residents of the waterfront and traders who work on the beach, between the traders themselves, between the managers of space and fishermen, between managers and formal and informal traders. Many of these social and environmental conflicts have taken such grand proportions that became legal matters. Assuming that the problems identified are related to the issue of rationality - understood as a system of values, norms and actions that relate means and ends - and upholding the need for focused research on "environmental rationality" to understand and interpret the dynamics of social and environmental problems encountered on site, the research that guides the study relies on the Mexican economist Enrique Leff's theory on "environmental rationality" which, briefly, can be defined as a system of values, norms, actions and means and ends relations based on the principles of environmental management and sustainable development. Among other aspects, rationality encompasses cross-sectional planning of public administration, the participation of society in the management of environmental resources, interdisciplinary reorganization of knowledge, the clash of opposing interests and the conciliation of common goals of different social actors. The study evaluates the relationship between "environmental rationality", as proposed by Enrique Leff, with the management, urban interventions and uses observed in Ponta Negra Beach. For that, some benchmarks were established and considered in the research as related to sustainable development of the "beachy" atmosphere. Analytical instruments chosen were the urban transformations and the environmental and social problems that have been the target of lawsuits. Also part of the study, the problems that were the subject of civil investigations, which are investigation procedures carried out by the Prosecutor's Office.

Praias urbanas e racionalidade ambiental: avaliação da gestão, das intervenções urbanísticas e dos usos na praia de ponta negra

This dissertation addresses issues considered essential for sustainable development of urban waterfronts and beaches. Many of these spaces, even though they are of public authorities, economic market and general population interests - due to its landscape, its importance for recreation purposes and as a basis of " Sun and beach Tourism " (Turismo de Sol e Praia), among other factors - have shown aesthetic, health and cultural degradation, entailing environmental, economic and social losses and conflicts. Based on this perception, the research aims to understand the main reasons for these negative results for beach spaces. To this end, it was chosen the case study of a typical urban beach, Ponta Negra Beach, located in Natal, RN. Ponta Negra is associated with the "postcard" of the city and it has been deserving of municipal urban planning legislation that legally recognizes the importance of its landscape. Also it has received constant investments by the Government through urban projects, arguing to leave the site attractive to its users. Nevertheless, in the last fifteen years, the beach has lived with the expansion of its problems, such as those related to bathing water, to coastal erosion, and to the mangling of its natural surroundings. Social conflicts have also been frequent in this time frame: conflicts between residents of the waterfront and traders who work on the beach, between the traders themselves, between the managers of space and fishermen, between managers and formal and informal traders. Many of these social and environmental conflicts have taken such grand proportions that became legal matters. Assuming that the problems identified are related to the issue of rationality - understood as a system of values, norms and actions that relate means and ends - and upholding the need for focused research on "environmental rationality" to understand and interpret the dynamics of social and environmental problems encountered on site, the research that guides the study relies on the Mexican economist Enrique Leff's theory on "environmental rationality" which, briefly, can be defined as a system of values, norms, actions and means and ends relations based on the principles of environmental management and sustainable development. Among other aspects, rationality encompasses cross-sectional planning of public administration, the participation of society in the management of environmental resources, interdisciplinary reorganization of knowledge, the clash of opposing interests and the conciliation of common goals of different social actors. The study evaluates the relationship between "environmental rationality", as proposed by Enrique Leff, with the management, urban interventions and uses observed in Ponta Negra Beach. For that, some benchmarks were established and considered in the research as related to sustainable development of the "beachy" atmosphere. Analytical instruments chosen were the urban transformations and the environmental and social problems that have been the target of lawsuits. Also part of the study, the problems that were the subject of civil investigations, which are investigation procedures carried out by the Prosecutor's Office.

A busca por uma política nacional dos biocombustíveis como tutela do direito fundamental ao meio ambiente : acautelamento e avaliação de riscos

The work is to demonstrate the scope of modern-day major regulatory provisions and the policies implemented to adoption of biofuels in the national energy matrix. The adoption of biofuels as an alternative to fossil fuels, is based on the realization of the fundamental right to an ecologically balanced environment mitigating hazards and environmental hazards arising from a postmodern society. However, the change in the Brazilian energy matrix observe the precepts of certain environmental principles to essentially environmental preservation The proposed Environmental rule of law is founded on the realization of the right (duty) key to an ecologically balanced environment for sustainable development. Thus, it is up to the State, in addition to considering the dangers and risks fruits of government decisions, present the possible instruments to mitigate the irreversible environmental damage to the environment. The management of environmental risks present in the ideals of an Environmental rule of law, plays an important role in the preservation and economic development, using, therefore, of acautelatórios legal instruments, such as environmental licensing and the ecological-economic zoning, measures adopted in the light of the principles of precaution and preservation. The adoption of research in the environmental field, improvement and development of environmental technology, building a system to observe ecological changes, imposition of environmental policy objectives to be achieved in the medium and long term and systematization of organizations plan a protection policy environmental, are essential measures to control possible environmental risks and damage guided by the aforementioned environmental principles. Thus, it will be used the inductive method of approach, starting from the analysis of the new perspective of Environmental rule of law and the implementation of biofuels in the context of a post-modern society, marked by uncertainty and the risk of damage, from the study of the principles of caution, maintaining and cautionary measures in mitigating the hazards and potential risks.

Avaliação de Desempenho Organizacional: Análise Comparativa dos Modelos Teóricos e Pesquisa de Aplicação nas Instituições de Ensino Superior da Região Metropolitana de São Paulo

As Instituições de Ensino Superior (IES) brasileiras têm passado por grandes desafios devido ao aumento da concorrência. Paralelamente, no campo da Administração, um tema que tem sido estudado de forma recorrente são os modelos de avaliação organizacional. Nesse contexto, foi realizada uma pesquisa com o objetivo de identificar e comparar os principais métodos e indicadores de avaliação de desempenho organizacional desenvolvidos na literatura e sua forma de utilização nas IES da Região Metropolitana de São Paulo – RMSP. Com base em análise sistematizada da bibliografia consultada foram identificados 19 modelos de avaliação de desempenho, resumindo-se suas principais características, pontos fortes e fracos. Realizou-se, adicionalmente, uma análise comparativa destes modelos com base na consideração de 18 aspectos classificados em 5 grupos: clientes e mercado; econômico-financeiros; gestão e organização; recursos humanos; e sociedade em geral. Por meio de «survey» junto aos gestores de 14 significativas IES foram identificados seus formatos e indicadores de avaliação de desempenho organizacional constatando-se que a maioria realiza avaliação de desempenho por meio de modelos, sendo o «The Balanced Scorecard» o mais utilizado. Entre os 19 indicadores de desempenho pesquisados, os quatro utilizados com mais frequência e também considerados de maior importância pelas IES são os relacionados: à demanda por ensino; aos clientes, ou alunos; à qualidade e eficiência dos processos; e a aspectos econômico-financeiros. É possível levantar a hipótese de que a importância dos dois primeiros deve-se ao fato de serem relevantes direcionadores de receita, a do terceiro, ser direcionador de custo, e a do quarto, ser a síntese dos resultados.

Projeto café do trabalhador como promotor de segurança alimentar e nutricional: avaliação da eficácia da unidade Natal-RN

The evaluation of public policies that promote Food Security and Nutrition (FSN) it s a multidisciplinary activity extremely relevant to the effectiveness of actions to legitimize the Human Right to Adequate Food (HRAF). This study aimed at assessing the effectiveness of the unit project Natal-RN Café do Trabalhador in promoting SAN to its users. The theoretical framework is based on the public and political and on the dimensions of the concept of FSN (quantity and quality-regularity). Through a qualitative approach, methodologically this was the work of an evaluation of efficiency of the unit Natal-RN of Café do Trabalhador project in light of the assumptions of the concept of SAN. Data collection was conducted through retrospective archival research in official documents of the project, semi-structured interviews with managers involved in its implementation (representative of the Secretary of State for Employment, Housing and Care of RN SETHAS and third party), socioeconomic questionnaire applied to the users of the unit, check the amount, regularity and quality of meals offered for 15 days (menu routine) using the descriptive form menu and form filling type checklist for verification of compliance with good practices . Methods of analysis, we used content analysis, descriptive statistics and compared to previously established parameters for the project. As categories of analysis were defined organizational arrangement, access, user, food quantity-regularity and food quality. The results show that, it was found in the category arrangement that will implement the project dismissed technical criteria for choosing the districts and the quantitative distribution of meals for each location. It was found that the valuation of the shares of the company outsources technical SETHA has not been performed. We observed in the access category, the unit has a strategic location, but lack of space in the refectory. The main obstacle to economic access for users is the lack of a register for the beneficiaries. In the category of users, it was identified that the clientele of the project it is predominantly men, with more than 51 years, low education, earning wages less 1 obtained through informal employment, which they move up through the unit transport collective, go to all days of operation due primarily to price. About the meals category quantity-regularity of food showed that the menu serves 95% of the desired needs, and that holidays and weekends are periods of disrupting the regularity of supply of meals. Regarding the category of food quality, it was found that the nutritional aspect on the menu are food sources rich in sodium, nitrates and low in fiber. In the aspect of hygiene and sanitation are the main limitations related to waste management, lack of exposure controls of food prepared and inadequacies of the physical structure. The results showed that in general and the institutional arrangement of the organs attached to the project should establish a systematic evaluation project is to establish as a promoter of and FSN overcome these obstacles

Avaliação de risco ambiental na indústria em regime de responsabilidade ambiental

O presente relatório surgiu na sequência do estágio curricular realizado na empresa Envienergy - Ambiente e Energia, Lda. O tema do estágio resultou da necessidade de responsabilização das empresas pelos danos ambientais que possam surgir da sua atividade, segundo as disposições da Diretiva n.º 2004/35/CE, de 21 de Abril, transposta para o regime jurídico nacional pelo Decreto-Lei n.º 147/2008, de 29 de julho, também conhecido por Diploma da Responsabilidade Ambiental. No âmbito deste regime de responsabilidade, desenvolveu-se e aplicou-se a um caso de estudo, uma metodologia de avaliação de riscos ambientais, com posterior cálculo da garantia financeira. O caso de estudo foi uma empresa industrial da área da cerâmica, de médias dimensões, cliente da Envienergy. A metodologia consistiu numa apreciação do estado inicial do ambiente envolvente à empresa em estudo (designada como CERÂMICA), levantamento dos riscos da sua atividade, formulação de cenários de acidentes, avaliação da severidade e da probabilidade dos riscos de acidente e estimativa dos custos de reparação e compensação ambiental dos danos que a atividade possa provocar (a garantia financeira). Segundo esta metodologia, o caso de estudo requer uma garantia financeira no valor de 26.125€, correspondente ao valor financeiro necessário para assegurar que seja possível à indústria avaliada a responsabilização ambiental por danos provocados pela sua atividade. A metodologia também prevê a sugestão de medidas de redução de risco e, considerando a aplicação dessas medidas, a reavaliação dos riscos e da garantia financeira. Desta reavaliação resultou uma garantia financeira estimada em 5.403€. A avaliação de riscos ambientais feita à indústria cerâmica serviu para testar e comprovar a adaptabilidade da metodologia a um caso real. Os resultados obtidos foram satisfatórios, e a metodologia está apta a ser aplicada a casos de estudo de dimensão semelhantes ao caso de estudo avaliado neste relatório.

As reações do mercado acionista e obrigacionista dos GIPSI às notícias da Troika durante o período de crise financeira: 2010-2013

A zona euro e mais concretamente o conjunto de países constituído por Grécia, Itália, Portugal, Espanha e Irlanda chamado de GIPSI, atravessam uma das maiores crises desde a Grande Depressão. De forma a ajudar estes países mais afetados, um conjunto de organizações internacionais (FMI/BCE/CE) apelidado de Troika, tem unido esforços para debelar as dificuldades de financiamento e criarem políticas de reforma com o objetivo de devolver a independência e potenciar o crescimento económico dos mesmos. As ações e comunicados destas organizações passaram assim a gozar de uma maior visibilidade e interesse por parte dos investidores. Tendo isso em conta, neste trabalho estudamos o impacto das notícias da Troika nos mercados acionista e obrigacionista dos GIPSI, com um maior foco no mercado português. Em Portugal não encontramos evidência de que as notícias diretamente relacionadas com as ações e comunicações da Troika têm efetivamente impactos significativos, quer no mercado acionista, quer no obrigacionista. No entanto, as notícias de carácter internacional sobre a crise, respeitantes aos outros países afetados, impactaram de forma significativa o PSI 20, especialmente quando estas foram boas, assim como outras notícias relativas a avaliações, anúncios de apoio ou críticas de outras organizações europeias e mundiais, bem como como de líderes de países intervenientes na ajuda aos países afetados e anúncios macroeconómicos, sendo que aqui esse impacto foi mais sentido nas más notícias. No mercado obrigacionista, voltamos a ter impactos significativos dos mesmos tipos de notícias juntando-se aqui as notícias relativas às medidas tomadas pelo Governo português e outros agentes governamentais. Os restantes mercados, Espanha e Grécia apresentaram impactos significativos no mercado acionista e obrigacionista, o que nos leva a confirmar estudos anteriores de que notícias relacionadas com a crise têm efeitos para além do país visado e impactam de forma significativa outros mercados, em especial os mais afetados.

Avaliação Imobiliária - Métodos de avaliação - Novas exigências do Banco de Portugal

Mestrado em Contabilidade e Análise Financeira

A cultura e as características qualitativas da informação financeira: evidência empírica a partir do relato de entidades cotadas na União Europeia

Mestrado em Contabilidade

O impacto das medidas da Troika no desempenho económico-financeiro das empresas portuguesas

Os efeitos despoletados com a crise financeira de 2008 marcaram uma mudança radical de pensamentos e políticas entre as várias economias mundiais. Esta crise ficou marcada pelo enorme esforço que as economias tiveram que suportar, obrigando todos mercados a moldarem-se em função das contingências implementadas. Após análise e leitura de diversa literatura é consensual a referência ao início da crise financeira nos Estados Unidos da América (EUA) com o chamado subprime, percebendo-se também que muito rapidamente atingiria a Europa e todo o mundo. Desta forma, a Europa e inevitavelmente Portugal, acabaria por ser atingido e sofrer diversas consequências resultantes desta crise financeira. Na verdade, fruto da enorme turbulência dos mercados mundiais e da globalização, Portugal (incapaz de por si só sair da crise em que se viu envolvido) vê-se na necessidade de recorrer a ajuda externa por parte da Troika. Neste sentido, a presente dissertação tem como objetivo relatar resumidamente o início da crise financeira mundial, analisando o impacto das políticas de combate à crise implementadas em Portugal, no desempenho económico-financeiro das empresas portuguesas. Este estudo recaiu sobre a análise e perceção de comportamento de alguns indicadores económico financeiros entre os anos de 2010 a 2014, período durante o qual a Troika esteve presente em Portugal, implementando uma serie de reformas e políticas de combate à crise. Assim, debruçamo-nos sobre quatro setores de atividade (Construção Civil, Restauração, Hotelaria e Indústria do Calçado), observando os dados financeiros extraídos da base de dados SABI (Sistema de análise de Balanços Ibéricos) sobre empresas inseridas nos respetivos setores de atividade. Com base nos resultados do estudo realizado podemos concluir que o desempenho dos indicadores económico financeiros foram mais penalizados nos setores da Construção Civil e da Hotelaria.

Proposta de modelo de avaliação do património intangível do concelho de Miranda do Douro

Na legislação atual os bens de domínio público do Património Histórico, Cultural e Ambiental devem ser contabilizados, no entanto, dadas as suas caraterísticas, existem dificuldades na sua avaliação, sobretudo quando se trata de bens que não foram construídos pelo homem, de que são exemplos os bens dominiais, como o espaço aéreo, os rios, o mar – Património Natural – ou os bens sem caraterísticas físicas – Património Cultural. Este trabalho pretende, como principal objetivo, propor uma metodologia de avaliação dos bens intangíveis, nomeadamente, os de cariz cultural e ambiental, porque são fatores que criam valor económico, contribuindo para o rendimento do município e, consequentemente, do país através das receitas de turismo geradas. Para tal, foram identificados os recursos intangíveis do concelho de Miranda do Douro com maior atratividade, recorrendo à aplicação de um inquérito por questionário aos seus visitantes. No sentido de dar resposta ao objetivo do estudo propôs-se uma metodologia de avaliação, tendo por base o valor económico acrescentado, mais conhecido por modelo Economic Value Added (EVA), pois é conhecido como o modelo que melhor avalia a criação de riqueza. Os resultados permitem concluir que são a Natureza e a Cultura os bens intangíveis que mais criam valor para o Município, resultado apurado através da aplicação de um inquérito por questionário aos visitantes de um evento de cariz cultural – A Feira de Gastronomia e Artesanato. Após a sua identificação, foi estimado o valor destes bens intangíveis, pelo método EVA, usando como proxies para o valor do capital investido, as despesas de investimento em cultura e para a rendibilidade do capital investido, as receitas da Hotelaria e da Restauração e das Atividades Recreativas.

Projeto café do trabalhador como promotor de segurança alimentar e nutricional: avaliação da eficácia da unidade Natal-RN

The evaluation of public policies that promote Food Security and Nutrition (FSN) it s a multidisciplinary activity extremely relevant to the effectiveness of actions to legitimize the Human Right to Adequate Food (HRAF). This study aimed at assessing the effectiveness of the unit project Natal-RN Café do Trabalhador in promoting SAN to its users. The theoretical framework is based on the public and political and on the dimensions of the concept of FSN (quantity and quality-regularity). Through a qualitative approach, methodologically this was the work of an evaluation of efficiency of the unit Natal-RN of Café do Trabalhador project in light of the assumptions of the concept of SAN. Data collection was conducted through retrospective archival research in official documents of the project, semi-structured interviews with managers involved in its implementation (representative of the Secretary of State for Employment, Housing and Care of RN SETHAS and third party), socioeconomic questionnaire applied to the users of the unit, check the amount, regularity and quality of meals offered for 15 days (menu routine) using the descriptive form menu and form filling type checklist for verification of compliance with good practices . Methods of analysis, we used content analysis, descriptive statistics and compared to previously established parameters for the project. As categories of analysis were defined organizational arrangement, access, user, food quantity-regularity and food quality. The results show that, it was found in the category arrangement that will implement the project dismissed technical criteria for choosing the districts and the quantitative distribution of meals for each location. It was found that the valuation of the shares of the company outsources technical SETHA has not been performed. We observed in the access category, the unit has a strategic location, but lack of space in the refectory. The main obstacle to economic access for users is the lack of a register for the beneficiaries. In the category of users, it was identified that the clientele of the project it is predominantly men, with more than 51 years, low education, earning wages less 1 obtained through informal employment, which they move up through the unit transport collective, go to all days of operation due primarily to price. About the meals category quantity-regularity of food showed that the menu serves 95% of the desired needs, and that holidays and weekends are periods of disrupting the regularity of supply of meals. Regarding the category of food quality, it was found that the nutritional aspect on the menu are food sources rich in sodium, nitrates and low in fiber. In the aspect of hygiene and sanitation are the main limitations related to waste management, lack of exposure controls of food prepared and inadequacies of the physical structure. The results showed that in general and the institutional arrangement of the organs attached to the project should establish a systematic evaluation project is to establish as a promoter of and FSN overcome these obstacles