Tributação, finanças públicas e política fiscal: uma análise sob a óptica do direito e economia

In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system

Caminhos e descaminhos dos municípios produtores de petróleo: o papel dos royalties no desempenho das finanças públicas municipais no estado do Rio Grande do Norte

It analyzes the magnitude, the nature and the direction of public revenues and the public expenses in oil and natural gas producing municipalities in the state of Rio Grande do Norte in the post-constituent period, and, more precisely, from the approval of Law 9.478/97, called Oil Law . It argues the fiscal federalism normative theory, the typology and the role of the intergovernamental transferences in the performance of the public finances of the local governments. Shows that the economy of Rio Grande do Norte went through deep social-economic changes in the last few decades, among which includes the discovery of the oil and the natural gas and its importance for the growth of the industrial and services sectors. It points out that the increase of the production and the international price of the oil contributed for the growth in revenues of royalties and the special participation in the beneficiary cities, what did not mean an automatic increase in the resources destined to the investment and in the quality on the provision of the goods and services come back toward the local development. On the contrary, the main conclusion of the work is that the trajectory of the oil producing municipalities is marked by paths and embezzlements in the performance of the public finances and in the provision of public goods and services. Paths, that lead to the improvement of the performance of the public finances and the quality of the public goods and services. Embezzlements, that lead to the inefficiency in the provision of goods and services and the capture of the public resources. That is, the fiscal decentralization is a necessary condition, however not enough to improve the amount and the quality of the public goods and services given by these municipalities. For that it is necessary to advance in the fiscal federalism normative theories, in search of optimum model of federalism in local governments where still predominated by patrimonialism, clientelism, fiscal illusion and the capture of the public resources in benefit of the private interests

Finanças públicas na nova ordem constitucional brasileira: uma análise comportamental dos municípios potiguares, nos anos antecedentes e posteriores à lei de responsabilidade fiscal LRF

The object of the present dissertation is to analyze the behavior of the public finances of the districts of the state of Rio Grande do Norte (RN), taking as reference a period fundamentally previous to the implementation of the Fiscal Responsibility Law LRF, comparatively to the first years, immediately after the advent of the mentioned institutional milestone. The central hypothesis of this study proposes that, from the institutions' viewpoint, the LRF sets securely consistent rules, in the orchestration of the behavior of the municipal revenues and expenses. These regulations, on the other hand, might be effective and reach the districts of the RN indiscriminately, apart from stabilizing tendencies and which are sustainable in the long run. In spite of this, the indicators calculated reveal that the districts researched show, during all the period under analysis, a diminished capacity of self-tax collection , and consequently, a high participation of the intergovernmental transfers in the composition of the current revenues. This behavior indicates that the goal of strengthening the municipal public finances, forecast in the LRF, tends to be only partially accomplished, due to the fiscal decentralism. The analysis and interpretation of the data are conducted from the literature of institutionalist orientation and in descriptive statistical tools applied to the municipal strata of the state of Rio Grande do Norte. Further on, it's used the econometrical method Pooled OLS, which demands the elimination of the municipal strata in order to allow the use of the model, in the attempt to strengthen and/or ratify the results of the research. Finally, the evidence reached in the dissertation show that the LRF brings better conditions to the potiguar municipal public finances, predominantly to the economically stronger districts; whereas the less dynamic municipal entities show rather divergent evidence, that is, their economies seem to be more oriented to a more pronounced state participation; therefore, it generates in the state of RN a certain antithesis in the results reached in the dissertation

Efeitos das transferências intergovernamentais sobre as finanças públicas dos municípios do Rio Grande do Norte (2001-2010)

The Brazilian tax structure has specific characteristics and the performance level of government. The autonomy given to municipalities to manage their activities after the 1988 Constitution, made them highly dependent on intergovernmental transfers of resources, revealing the fragility of the administrative capacity of these entities. The vertical gap revealed by the constitutional structure of the Brazilian fiscal federalism model contributes to the formation of this specific feature that you are eroding the tax base and the ability of municipal own revenues. Although there was a better regulation of these transfers after the enactment of the Fiscal Responsibility Law, it is observed that the amount of resources transferred to the municipalities of Rio Grande do Norte is very high and is the main source of revenue of municipalities. In light of the theory of federalism and fiscal decentralization, in particular, the theories related to intergovernmental transfers, we seek to diagnose the transfers from the systematization of information on the origin, destination and value. We used the econometric model of System Dynamic Panel GMM in making the diagnosis and verification of the impact of transfers on public finances of the municipalities of the newborn, associated with a review in light of the theory of fiscal federalism and intergovernmental transfers. The paper presents some proposals for the transfer system and the composition of spending in order to contribute to greater tax efficiency

Trajetória dos assentamentos rurais financiados pelo crédito fundiário no estado do Rio Grande do Norte: uma análise da experiência do assentamento da fazenda Paz no município de Maxaranguape/RN

The market-assisted land reform (RAAM) has been constituted as an alternative of agrarian reform funded by the Programa Nacional do Crédito Fundiário (PNCF). It is a policy of acquisition, distribution and use of Earth ideologically disseminated and funded by the World Bank in the context of productive insertion of landless workers. Accordingly, this study seeks to analyze the trajectory of rural settlements financed by this policy, seeking to understand what factors promote or limit the process of rural development of those settlements. To do so, take as a reference case study of the Assentamento da Fazenda Paz, in the municipality of Maxaranguape in the State of Rio Grande do Norte. From the methodological point of view, bibliographical and documentary research were used, in addition to visits to the settlement and semi-structured interviews with the settlers, trade union leaders, consultants and technicians linked to the project. Assuming the reports of respondents, initially constructs the hypothesis that informal and formal institutions present in the Assentamento da Fazenda Paz were unable to effectively coordinate the actions of the agents. The results obtained showed the existence of a very complex undertaking, with a total area of 607 hectares and 80 families settled, endowed with good quality water and irrigation infrastructure, with assets of approximately R$ 5 million reais. Experience experienced by the settlers understood the development of complex systems of production and marketing of fruits and vegetables, with an emphasis on the cultivation of papaya in an area of 45 hectares based on modern irrigation system and extensive use of technology. Collective management of production, marketing, revenue and costs stood out as a major challenge for the settlers and their representative organisations, i.e. the Community Association and the cooperative. From this observation it was possible to identify two moments on the trajectory of the project: the first, between 2007-2011, considered by respondents as successful, in which the integration of public policies and abundant input of revenue from the commercialization of the fruits da Paz, mainly through the sale of papaya and pineapple in national and international markets, allowed an average remuneration of R$ 800.00 reais to R$ 1,000 reais seated/monthIn addition to the production of vegetables and other types of products for sale and consumption; the second, from 2012, characterized as a failure, due to the discontinuity of the cultivation, production and marketing of fruits based on the collective bargaining model deployed. Important factors explain the discontinuity of the project, including the model of agriculture implemented, difficulties related to the management of production, marketing and finance the venture, in addition to the breach of trust between the Board of the cooperative and the associates and the distancing of the governmental organizations more directly responsible for the project. It is therefore concluded that we must to rethink rural development as a multidimensional phenomenon, requiring a broad engagement between State and society under the foundations of a territorial development contract

Pedagogia etnomatemática : ações e reflexões em matemática do Ensino Fundamental com um grupo sócio cultural específico

mongst the trends in Mathematics Education, which have as their object a more significant and criticallearning, is the Ethnomathematics. This field of knowledge, still very recent amongst us, besides analyzing an externalist history of the sciences in a search for a relationship between the development of the scientific disciplines and the socio-cultural context, goes beyond this externalism, for it also approaches the intimate relationships betwe_n cognition and culture. In fact, the Ethnomathematics proposes an alternative epistemological approach associated with a wider historiography. It struggles to understand the reality and come to the pedagogical action by means of a cognitive approach with strong cultural basis. But the difficulty of inserting the Ethnomathematics into the educational context is met by resistance from some mathematics educators who seem indifferent to the influence of the culture on the understanding of the mathematics ideas. It was with such concerns in mind that I started this paper that had as object to develop a curricular reorientation pedagogical proposal in mathematics education, at the levei of the 5th grade of the Ensino Fundamental (Elementary School), built from the mathematical knowledge of a vegetable farmers community, 30 km away from the center of Natal/RN, but in accordance with the teaching dimensions of mathematics of the 1 st and 2nd cycles proposed by the Parâmetros Curriculares Nacionais - PCN: Numbers and Operations, Space and Form, Units and Measures, and Information Treatment. To achieve that, I developed pedagogical activities from the mathematical concepts of the vegetable farmers of that community, explained in my dissertation research in the period 2000 through 2002. The pedagogical process was developed from August through Oecember 2007 with 24 students of the 5th Grade of the Ensino Fundamental (Elementary School) of the school of that community. The qualitative analysis of the data was conducted taking into account three categories of students: one made up of students that helped their parents in the work with vegetables. Another one by students whose parents and relatives worked with vegetables, though they did not participate directly of this working process and one third category of students that never worked with vegetables, not to mention their parents, but lived adjacent to that community. From the analyses and results of the data gathered by these three distinct categories of students, I concluded that those students that assisted their parents with the daily work with vegetables solved the problem-situations with understanding, and, sometimes, with enriching contributions to the proposed problems. The other categories of students, in spite of the various field researches to the gardens of that community, before and during the pedagogical activities, did not show the same results as those students/vegetable farmers, but showed interest and motivation in ali activities of the pedagogical process in that period

Pensamento teórico e formação docente: apropriação de saberes da tradição lúdica na perspectiva da teoria da formação das ações mentais por etapas de P. Ya. Galperin

The study investigated the possibility of organizing a didactics unit for formation of hability of identifying and explaining the popular traditional games in the process of licensed formation in physical education. Had basic premised, the thesis formulated by Piorte Yakovleviche Galperin that the fundamental condition that mode determines the student s way of thinking and the theoretical structures thought. Is given by the method of organization activity that form the basis of guiding skills assimilates from this assumption the study defended the thesis that the contents of popular traditional games can be organizeds according the systemic functional-structural focus. As a method to plan a didactics unit that contributes to development of theoretical thought and the professional development of graduates in physical education. In this sense the general goal was studied and develop a training proposal of ability to identify and explain the popular traditional games for physical education teachers oriented to contribute to the development of theoretical thought. In the construction process of the thesis in a first moment was determined the invariant conceptual of popular traditional games from the method of analysis of activity, after was organized the content of popular traditional games according to the structural-functional systems revealing the essential properties elements and levels of relationship.These procedures provided to the construction elements of the concept popular traditional games, and was the basis for planning a didactical unit to the formation of ability to study. These strategies enable to build a set of prepositions to argue, as a result of the increases in the knowledge of the professional formation in physical education. The study was introduced the fallowing contributions; formulated a teaching proposal to develop the ability to identify popular traditional games, as a cultural and historical contribution and the development of an individual, in initial formation of physical education teacher, attuned to the demands of training and use of knowledge that requires this level of education, defined and organized the knowledge of popular traditional games , this enables a teaching able to raise the cognitive abilities and the theoretical concept of personality of graduated in physical education

PENSAMENTO TEÓRICO E FORMAÇÃO DOCENTE: apropriação de saberes da tradição lúdica na perspectiva da teoria da formação das ações mentais por etapas de P. Ya. Galperin

The study investigated the possibility of organizing a didactics unit for formation of hability of identifying and explaining the popular traditional games in the process of licensed formation in physical education. Had basic premised, the thesis formulated by Piorte Yakovleviche Galperin that the fundamental condition that mode determines the student s way of thinking and the theoretical structures thought. Is given by the method of organization activity that form the basis of guiding skills assimilates from this assumption the study defended the thesis that the contents of popular traditional games can be organizeds according the systemic functional-structural focus. As a method to plan a didactics unit that contributes to development of theoretical thought and the professional development of graduates in physical education. In this sense the general goal was studied and develop a training proposal of ability to identify and explain the popular traditional games for physical education teachers oriented to contribute to the development of theoretical thought. In the construction process of the thesis in a first moment was determined the invariant conceptual of popular traditional games from the method of analysis of activity, after was organized the content of popular traditional games according to the structural-functional systems revealing the essential properties elements and levels of relationship.These procedures provided to the construction elements of the concept popular traditional games, and was the basis for planning a didactical unit to the formation of ability to study. These strategies enable to build a set of prepositions to argue, as a result of the increases in the knowledge of the professional formation in physical education. The study was introduced the fallowing contributions; formulated a teaching proposal to develop the ability to identify popular traditional games, as a cultural and historical contribution and the development of an individual, in initial formation of physical education teacher, attuned to the demands of training and use of knowledge that requires this level of education, defined and organized the knowledge of popular traditional games , this enables a teaching able to raise the cognitive abilities and the theoretical concept of personality of graduated in physical education

As relações de poder na gestão da Escola Estadual Presidente Kennedy em Natal/RN: as ações decisórias dos órgãos colegiados - o conselho de escola e o caixa escolar

The present study examined the relations of power in the management of the Escola Estadual Presidente Kennedy, including the deliberate decisions on the School Council and School Fund, which guided the organization of the school. We sought to understand the management models that influenced the school organization, promoting contradictions in the decision making process. The school management is intensely marked by management models from the business logics as in the case of managerialism of bureaucracy. The formulation of educational policies based on managerialism has proposed a school-centered management with intense accountability of the school community in planning and monitoring the public services. The influences of these models subsidize hierarchical power relations that undermine the actions of decision-making of the collegiate bodies for the democratization of school management. To develop a research on the power, the investigation was based on studies of Bourdieu and Foucault. These authors understand the power in a relational system in a double sense, both in terms of discipline and the possibility of resistance. A theoreticalmethodological matrix was developed focusing on literature review, document analysis, structured interviews with twelve representatives of the segments belonging to the School Council and School Fund, as well as observations in meetings with the production of field notes. It was found that power relations experienced in the organization and activities of the school boards are marked by changes in public management over the years, promoting the contradictions between the concepts of corporate management originated in the business logics and the perspective of democratic management subsidized by official legislative documents at the national and state levels. The observations in meetings and analysis of the records showed that representatives related to management (president and manager of the school) have a privileged position with regard to exposure of their propositions, and are more likely to take a position in the political game of the collegiate bodies of work. It was also seen that the irregularity of meetings, particularly of the School Fund meetings, limits the experience of operation of the representatives in discussions concerning the planning and monitoring the actions of school management. Reports from representatives of the School Council showed that certain segments related to the management recognize their power of decision, however others have little interfere in the decision-making process in order to expound the desires of those who are represented by them. In the School Fund, the analysis of the records and interviews showed restricted moments of the meeting of representatives, and these only being aimed at choice or approval of the implementation plan prepared by the school management. The results showed no indications of moments of reflection to study the best chance for applicability of resources. This collegiate body (School Fund) has a questionable action when planning and monitoring the applicability of the financial resources of the School. To sum up, it was found that the Escola Estadual Presidente Kennedy still lives hierarchical power relations that undermine the institutionalization of democratic management in the various representative segments may take place in the game of political decision-making processes necessary for the organization of the school

Atos, cenas e ações: encenações teatrais do multicampiartes no Pará

A pesquisa analisa o fazer teatral no âmbito do Programa Multicampiartes da Universidade Federal do Pará, principalmente com relação ao processo metodológico desenvolvido nas oficinas de teatro, nas cidades de Castanhal, Abaetetuba e Altamira. A análise tem como base os desdobramentos do fazer teatral como prática educativa e a articulação dos saberes dos artistas locais com os saberes dos professores do Programa. Acreditamos que essa articulação mediada pelo fazer teatral, contribui para a tomada de consciência de desejos, valores, inspirações permitindo a ampliação da sensibilidade e do juízo crítico do cidadão, tornando-o mais participativo e preparado para as escolhas no caminho da cidadania e da hominização. Fundamentamo-nos, especialmente, nas idéias de Paulo Freire (1987, 1981, 1996) e Augusto Boal (1991, 2003) por evidenciarmos e defendermos um fazer teatral implicado com as questões vivenciadas pelos homens no seu lócus de ação. Essa fundamentação pressupõe que a linguagem teatral é comprometida com a realidade sóciocultural, podendo atuar sobre ela e transformá-la. Metodologicamente, optamos pela análise das impressões e avaliação dos participantes através de depoimentos sobre a metodologia desenvolvida nas oficinas teatrais e suas implicações sócio-educativas nas comunidades. Os resultados apontam para uma diversidade de caminhos, dos quais destacamos: (a) a importância da presença da Universidade nas cidades como forma de reconhecimento do potencial artístico dos artistas locais; (b) as implicações na metodologia de trabalho organizada pelos professores do programa, cuja característica principal foi a flexibilidade e a disponibilidade para o inesperado que permitia maior vinculação com a comunidade local e maior envolvimento na formação no âmbito do Programa Multicampiartes. Apontamos, finalmente, a necessidade de organização de programas e ações que avancem no sentido da formação do cidadão, fora os muros da universidade e no cumprimento do seu papel, responsabilidade e compromisso social

Os conselhos como mecanismos de democratização da política educacional :participação e poder de decisão nas ações do Conselho de Controle Social do FUNDEF no município de Parnamirim/RN

This study board the FUNDEF social control council implementation in Parnamirim/RN city, concerning their representatives participation in the accompaniment (decision power) in resort, in front of governmental politics of decentralization, unleashed in 90´s, seen in decentralization process needs the society participation in decisions of educative institutions and represent an efficient way of solve the problems difficult the educational management actions. For this, the council creation of Brazil manager configure, since the 80´s, detaching, and the single characterizing, in actual context. The objective is raise pertinent questions of thematic of representatives members participation of collegiate organs, evidencing the decision power of these, in public resource control. The theory-methodological referential the literature treat the participation and power decision of FUNDEF social control decision, such as politics directrix that rules this council. It utilizes as proceeding of collecting data the semi-structured interview and analyze of meeting register to understand the empirics of council implantation in this city, in view of that the electoral process configured in 2003, showed as a innovation, because the counselor is indicated by the local public power representatives (in this case the education municipal secretary). The research result show the representatives have difficult, to accompany the FUNDEF resources amount, particularly in concern in the financial resources (ratio) over plus. Finally, emphasize the importance of democratization in the relations between the state and civil society, elucidating and exciting reflections a: democratic participation in control of public recourses for education, educational management and civil society mobilization in access of public and cultural cash which the citizen has rights

As ações político-pedagógicas do Serviço de Assistência Rural-SAR

This program resumes the history of the political-pedagogic actions on the Serviço de Assistência Rural SAR, of Natal archdiocese, and analyses the contributions of this actions on the process of rural workers organization in the social movements on the countryside. The educative actions of the RAS are happening in a permanent tension between the pedagogic project of a church in change and, a pedagogy of the groups, communities and social movements, that is centered in the cultural action, in the culture lived from its condition of citizens. This research reveals that this entity fulfilled a strategic attribution for the Natal s church on the formation of the community leaderships, at a first moment and leaderships for social movements. Before the military dictatorship, the work methodology of this entity had as priority, begin from the reality leaved by the rural workers in the expectation that these became to qualify themselves for a more citizen participation in the call development. During the military regime, the entity goes measuring theirs activities in the new context, until the moment that redefines the work line. Goes then defining regions and thematic of operation supporting the fights for land, salary campaigns, women agricultural workers organizations. The pedagogy of work has as one of its supporters the Paulo Freire s pedagogy, privileging the dialog as a source of production of knowledge from the reality leaved in a permanent transformation. The actions of this entity, with the groups and social movements, produces the necessary knowledge for the organization of the rural workers while individual and social subjects of a changing world. The process of action-reflection of the activities intended, by a creative form, a permanent production of strategies of fight of the workers. Research ever, not to make accommodate itself to the new knowledge acquired in the action-reflection it is part of the pedagogical idea of this Institution. One searched in this process of formation of the man and the woman to question the reality, to create actionreflection-action spaces on the fights for a possible transition of an ingenuous conscience for a critical conscience, in view of the transformation of the structures that oppresses them

Ações de detecção precoce do câncer de mama realizadas por profissionais da estratégia saúde da família

This study is an exploratory descriptive study with a quantitative approach. The objective was to identify the actions for the early detection of breast cancer conducted by the health professionals of the Family Health Strategy in the Trairi region of the State of Rio Grande do Norte, Brazil. The research was conducted in nine municipalities of the region. Data were collected by means of a questionnaire with 52 Family Health Strategy professionals, 30 nurses and 22 physicians, that work in the region. Analysis was conducted using descriptive statistics. The results were organized and discussed in three areas: Knowledge about the early detection of breast cancer; Actions for early detection detection of breast cancer, and Difficulties experienced in the screening actions for breast cancer. The results indicate that these professionals (100%) have knowledge of the signs and symptoms of breast cancer and that the majority (96,2%) conduct screening actions in accordance with the recommendations of the Ministry of Health. However, a considerable number (55,8%) of these professionals encounters difficulties while conducting the screening procedures in his work setting. The difficulties varied from those of a personal nature to those of access to the procedure, such as the unavailability of sufficient quotas of screening exams. We conclude that the majority of health professionals execute the screening actions for breast cancer in their work settings according to the recommendations of the Ministry of Health, even though they encounter difficulties in the conclusion of the mammography and ultrasound exams, essential procedures in the early detection of breast cancer. We understand that these professionals demonstrate knowledge of secondary prevention even though they do not execute all the actions necessary for early detection primarily because they are impeded by the blockage of access to exam quotas. We conclude that, in spite of the difficulties experienced, the procedures for the early detection of breast cancer are being executed by the majority of the Family Health Strategy professionals in the Trairí region, specifically the clinical examination of the breast, orientation of breast self examination, requests for mammography and ultra sound examinations. Measures are needed that can mediate the difficulties, that will permit the realization of secondary prevention procedures with the population at risk in the region. We suggest training and actualization courses on the complete screening process that includes a wide discussion of the new legislation that provides the mammography exam for women over 40 years. We believe that the acquisition of such a work perspective for the early detection of breast cancer, along with knowledge of health vigilance and of breast cancer, will enhance integral health care of women that constitutes an aim of the nurse and the family health team

Ações dos agentes comunitários de saúde diante do usuário da estratégia saúde da família com estados depressivos no Município de Abaiara-CE-BR

Brazilian health public assistance is going through two Reforms, Sanitary and Psychiatric, and through these the assistance is guaranteed in the three levels: primary, secondary and tertiary. Thus, mental health assistance should be offered since preventive cares until the ones that demand larger technological apparatus. Programs like Health Community Agent's Program (HCAP) and Family Health Strategy (FHS), besides increasing the services coverage, have been making possible the system reorientation in the meaning of integrality, universalization and equity. Thus, united intervention of mental health team and FHS can offer several benefits to the population, providing assistance and follow-up to patients with mental disorder. It was aimed to assess health community agents facing the user of Family Health Strategy in depressive state. This quanti-qualitative study took place in the municipal district of Abaiara-CE. Semi-structured interview was applied with health community agents and Beck Depression Inventory with the users registered in Family Health Strategy. It was verified that among the 64 users interviewed, 12.5% didn't present symptoms of depression, 10.9% presented symptoms of light depression, 14.1% symptoms of moderate depression and 62.5% symptoms of serious depression. For the 22 health community agents interviewed, they all reported the existence of people with symptoms of depression in their personal micro-areas, being difficult to work with them, once the FHS team is not qualified to work with mental health problems. It was verified that the Municipal district doesn't have specialized professionals, making difficult the routing and treatment. Based on these results, it was concluded that in spite of the articulation of mental health with FHS is necessary and benefactor to the population, it still doesn't exist, worsening the situation, mainly in small Municipal districts, once they don't have mental health services. Thus, the population is exposed and without follow-up, which allows the identification of installed diseases and with gravity, like depression, because there are no prevention and control activities. It is recommended, due the extreme need, the elaboration and implantation of a mental health program in these municipal districts, articulated with FHS

Ações de profissionais relativas ao banco de leite humano : uma perspectiva de mudança

This is an exploratory and descriptive study that aimed to investigate the actions of professionals in the context of breastfeeding, on the assumption that the actions taken by employees working together to postpartum and newborn are not competing to effect the distribution of pasteurized human milk so that it meets the needs of infants who depend on it. Thus, the study aimed to analyze the actions of medical and nursing staff of the distribution of pasteurized human milk to the newly born. The investigation was developed by action research in a federal hospital, located in the capital the state of Rio Grande do Norte, Brazil, reference assistance to women during pregnancy, childbirth and postpartum high risk in 2010. Study participants were fifty-five professionals chosen from the following inclusion criteria: to act in the NICU or rooming, being a pediatrician and / or neonatologists, nurses and technical nursing. According to the methodology of action research a questionnaire was applied, techniques in focus groups and courses were developed, and, finally, action evaluation. The project was submitted to the Ethics Committee at the Federal University of Rio Grande do Norte and approved with no protocol 448/2009. The problems identified in the responses issued by the social research were grouped into categories according to the similarity between them. The answer to the question of the survey - How is the need for pasteurized human milk for the newborns in neonatal intensive care unit and rooming identified? - Brought subsidies for action planning and implementation of strategies for change in the practice of professionals working in rooming and ICU. Thus, the study has relevance in social care and, when at the local level, will compete for the distribution pasteurized human milk to take effect as best as possible, as recommended by the Ministry of Health. It is also conceived that, in a macro view of society, it could contribute to minimizing the health problem that involves the child population