Analisando os discursos dos Deputados Federais : a Linguística da informação contábil nos discursos sobre Contabilidade Pública

Analisa a linguística das informações contábeis nos discursos Parlamentares feitos no Plenário da Câmara dos Deputados. Como metodologia, optou-se por realizar uma pesquisa documental sobre os discursos pronunciados em plenário pelos Deputados no período de 2010 a 2014 e analisá-los pelo método de análise de conteúdo de Bardin. Como resultado, verificou-se que a maioria dos deputados prefere analisar a confiabilidade da informação contábil pela dimensão semântica da semiótica contábil.

O processo de institucionalização do curso de administração a distância da UFRN

This work aims to describe how is occurring through the process of institutionalizing the Administration distance course of UFRN. To this end, structured into two parts: through research and analysis of content, sought to impound as if gave historic process of creation, as well as identify variables isomórficas, proposed by Powell and DiMaggio (1991), on the actions undertaken, and still present, institutional actors-having been found three typologies; then investigated the process itself, analyzing the factors of institutionalization suggested Esman (1966-1972), internal structure doctrine, leadership programme, resources, links and exchanges, from the political plan educational course. As the research methodology was defined as qualitative, even though I used survey to collect, reviewed the second ANOVA. The results found in this step pointed out that only the doctrine and internal structure variables are consistent with the assumptions of model; we found for other, discharged indicated a gap between the political acts contemplated in teaching and the actions taken so far, unfavourable element to its legitimacy. However, although the implications found in the analysis of these factors suggest that this course can derive one more discontinuous Government proposal of distance course, this study believes that are still reasonable assistance to facilitate and promote the process aimed at strengthening the progress achieved so far in the success of its institutionalization

Estratégias internacionais da fruticultura do RN: o caso finobrasa processo e evolução

The present inquiry has as main objective to understand the process of formation of the international strategies of the exporting companies of fruits of the RN through the theory of the resource dependence. Aiming at to clarify as the companies they can carry through the process of internationalization through this theory had been study the behavior and economic theories of the process of internationalization of companies. Amongst the economic theories they are distinguished the eclectic paradigm of Dunning (1958), Vernon (1669) through the theory of the cycle of the product and Bucley and Casson (1979) with the theory of the international operations. In the mannering boarding they had been investigated the school of Upsala through Johanson and Valnhe (1977) with the concept of the increasing of the markets and in the distance psychic starts and the interaction of the purchaser-salesman of Hallen and Wiedersheim-Paul (1979). In this perspective it observes main the occured changes in the organization in function of this process, following the rules observed by the gradual ingression in the international market, having as base ways of entrances in the external market used by these companies, in view of the frist phase that the company presents of businesses. Ahead of you analyze of these theories the study searches to analyze the convergence of the concepts proclaimed for the theory of the dependence of resources (PFEFFER; SALANCIK, 1978). and strategies of internationalization of the companies. The research is characterized as qualitative case study which adopts and exploratory and analytical type, retrospective matrix. The adopted strategy is of case study and the unit of analysis consisting of the Finobrasa, pertaining company to the Vicunha Group. The main method of collection of data was halfstructuralized interview allied the documentary research that together had presented an empirical perspective of the internationalization process. The analysis and quarrel of the results understand the description and the interpretation of the one of the information through the technique of analyzes of content. Initially the historical of the exportation of fruits of the Rio Grande do Norte with the focus in the region Açu/Mossoró is presented and after that the information of the Finobrasa are presented as base of the study. The main events are identified that had constituted the phases of the strategical model of the company. It was observed that the dimensions most excellent amongst those proclaimed by the School of Uppsala had been the learning, staffs and the step-starts is sufficiently gifts in the reality of the company, as well as the aspects of strategical alliances since the consolidated relationship of the Vicunha Group create a more solid trajectory in the international market allied the conditions created windows of marked . One understands, therefore, that the investigated process still has base the theoretical theories of the internationalization strategies corroborating for the theoretical convergence of the rules proclaimed for the theory of the dependence of resources.

Precatórios da Justiça Federal no Orçamento da União de 2014 : diagnóstico sobre composição, distribuição, custo, origem e duração processual

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Programa de Pós-Graduação em Administração, Mestrado Profissional em Administração, 2015.

Precatórios da Justiça Federal no Orçamento da União de 2014 : diagnóstico sobre composição, distribuição, custo, origem e duração processual

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Programa de Pós-Graduação em Administração, Mestrado Profissional em Administração, 2015.

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

Metodologias de serviços públicos de ATER: estudo em instituições do Rio Grande do Norte

Due to the appreciation of family farming by the Brazilian Federal Government, the Technical Assistance and Rural Extension was induced to restructure and act in a more participative way, culminating in the National Policy of Technical Assistance and Rural Extension (PNATER), changing the profile of technology transfer and knowledge (diffusionism) for an action that uses participatory methodologies focused on exchange of knowledge between farmers and technicians. The process of discussion of the trends of ATER brought the New ATER , with the recognition of agroecology as the main guidance. This research aimed to analyze methods of public ATER developed by institutions of Rio Grande do Norte, under the guidance of New ATER. The research is qualitative. Secondary data were collected through documental research and literature. Primary data were collected through a set of interviews applied to representatives of public institutions ATER, namely EMATER-RN, Diaconia and AACC and representatives of organizations that receive public ATER. The research showed the difficulties of EMATER-RN in implementing of New ATER due to lack of infrastructure and low adherence of the new form of technical assistance and rural extension. It was shown also that the AACC and Diaconia act with ATER through projects with implementation deadlines set, often interrupting ATER while communities are still in need of assistance

Avaliação e reestruturação do programa reflorestar a partir da educação ambiental crítica

Dissertação (mestrado)—Universidade de Brasília, Faculdade UnB Planaltina, Programa de Pós-Graduação em Meio Ambiente e Desenvolvimento Rural, 2016.

Estrutura de organizações sociais: adaptação aos projetos sociais ou às pressões institucionais?

This is a study concerning in the structure of non governmental organizations, based on the institutional theory. It aims to understand the relation among structure, social projects and environmental influences, analyzing if there is coherence with project social or expresses adaptation to the institutional pressures of the environment. It introduces as theoretical support for the themes, studies about institutional theory and social structure. The research is descriptive and exploratory; it also applies to a study of case, based on the technical procedures. From the research universe, that was compound by non governmental organizations from Natal, RN, Brasil, it was chosen the Casa Renascer, a non governmental organization that works with the combat to the violence and sexual exploration of children and teenagers. The data collection process employed includes documental research, observations and semi structured research devices, guided by the organizational process proposed by Serva (1996) and by the institutional theory. The collected data were qualitatively treated. The analysis was divided into three parts, following the research matters. The social project characterization demonstrated that the organization went by three main phases. The first one, characterized by focus in women and girls education and health; the second shows the emphasis on girls in social risk situation, with preventive approach; and the last one, characterized by victims assistance of violence and sexual exploration. From the analysis using the institutional theory mechanisms, the results showed that exists coherence between structure and environmental influences, but a weak coherence between structure and social projects. It indicates as main determinant of the structure, an aspect forgotten by the institutional theory, the power. It was observed the presence from normative, coercive and mimetic mechanisms, highlighting normative influences

Os forrós da Serra da Gameleira (São Tomé/RN) : etnicidade, festa e sociabilidade

This work intends to describe and analyze the parties of forró that happen in Serra da Gameleira, in São Tomé/RN. Serra is a divided social space: groups of different ethnic origins live together in Gameleira de Baixo, Salgadinho (or Gameleira de Cima) and Chaves Belas. They are approximately two hundred families that live exclusively from agriculture. We try to understand how the parties inform about the social organization, the ethnic composition of the families that live there and the past of Serra, through the genealogy offorró players. In the discussion, we identify the festive places: in the total, we have Five houses of forró that function regularly one of them has been described. The private and public spaces inside them are intimate related, with no clear limits between the house of forró and the residence. Each house of forró has an owner, that regularly makes the parties, mobilizing a big part of the inhabitants, and provoking the straitening of the social relations. Observing the festive sociability between different social segments, the forró appears like na element that minimizes social conflicts, providing news ways of association and cooperation in the space of Serra da Gameleira. For the collection of facts, we used the ethnographic method, through the direct observation, interviewing and documentary research. The local history is recounted following the routes of oral memory and historical documents analysis. In the end of the analysis, we concluded that music and party are elements that aggregate the different groups that live in the location and determine forms of expression of what is seen as a traditional culture

Nego veio é um sofrer : uma etnografia da subalternidade e do subalterno numa irmandade do Rosário

The object of this work is a fellowship of São Sebastião e Nossa Senhora do Rosário in the city of Jardim do Seridó (RN), that is, a black catholic fellowship on the sertão potiguar. The devotion to Nossa Senhora do Rosário, in colonial Brazil, organizes itself through black catholic men as fellowships. They blossomed in Brazil until the abolition, getting support from the Catholic church, from owners of slaves and from the population in general − unlike others afro-Brazilian religious expression. Today, these fellowships remain active, against the sentimental pessimism of the folklore studies, and they also have a highlight position in the calendar of many cities in Brazil, and in particular in Seridó. The research s foothold is the apparent valorization of the fellowship by the local elite, attitude that hides asymmetric relationships between the group of negros do Rosário and the local authorities, having as its consequence that the members occupy a subaltern position inside their own fellowship. This subalternity take place, mainly, in the public area, where the negros do Rosário cannot represent themselves neither political nor discursively. To discuss this idea, it s done a brief historical of these catholic institutions as well as a description of the relationship between the negros do Rosário and the elites of the city. Then, the phenomenon is analyzed as folklore and/or religion , under the perspective of many agents that participate in this process. In other moment, it is going to be presented how the group formulates their own representation of the history, of the devotional forms and of their own political-religious experiences. In this sense, an ethnography of the subalternity is understood as an analysis of the process that leads the negros do Rosário to become a subaltern group. It s also outlined the perception that the group has of its own position, through an ethnography essay of the subaltern subject. The research, focused in the group of Rosário, was done between August 2010 and January 2012 and includes other agents (like treasurers, priests and intellectuals). Besides that, as a methodological complement, there are documental research, photography, as well as shoots of the party days and public presentation

Avaliação da política pública de acessibilidade no período de 1992 a 2002 na Cidade do Natal

Este estudio tiene como objetivo evaluar los avances y límites de las políticas de accesibilidad en la ciudad de Natal. Se investigan las políticas publicas municipales de accesibilidad implantadas en los diez años subsecuentes, a partir de la sanción de la Ley Municipal de Accesibilidad Nº 4.090 del 03 de junio de 1992, que torna obligatorio la eliminación de las barreras arquitectónicas para personas con discapacidades en los lugares de circulación de peatones y edificios de uso público de la ciudad. Accesibilidad, en los proyectos de arquitectura y urbanismo es la condición esencial para asegurar a cualquier ciudadano su derecho a ir y venir con seguridad, dignidad y autonomía. Esta investigación se concentra en los barrios de: ciudad alta, Petrópolis y Ribeira, ya que esta área, en el período ya mencionado, fue la que tuvo una mayor concentración del presupuesto de inversiones públicas municipales de la ciudad de Natal, en la eliminación de barreras arquitectónicas en vías urbanas. El método adoptado fue el hipotético deductivo, a partir de la formulación de dos hipótesis de trabajo: la primera, una divergencia entre los objetivos propuestos por la Ley Nº 4.090 y sus aplicaciones prácticas y, la segunda, de las diferencias que existen en el grado de entendimiento del concepto de accesibilidad, para eso, se realizó una colecta y análisis de datos tanto empíricos como teóricos. Este estudio también retrata en el año de 2004, con el uso de la técnica de la fotografía, la realidad actual de la ciudad sirviendo como un parámetro comparativo con los proyectos asociados a la Coordinación para integración de las personas con discapacidades. Se utiliza la técnica de entrevista con especialistas en accesibilidad envueltos a lo largo del proceso de implantación de las políticas públicas en la ciudad de Natal, durante los años mencionados, obteniendo así un testimonio sobre las directrices adoptadas en ese período, con base en la legislación vigente. En la investigación documental y fotográfica se realiza una evaluación de la dimensión real de lo propuesto y ejecutado en un periodo de diez años, y se concluye sobre todos los avances y retrocesos de las políticas de gestiones públicas adoptadas con relación a la accesibilidad en la ciudad de Natal

Meio ambiente e planejamento: a relação cidade-natureza nos Planos Urbanísticos da cidade de Natal no século XX

This research studies the relation between city and nature in the urbanity s plans from Natal RN, Brazil, during the 20th century. Investigates and analyses the main documents that bring environmental s ideas inside from the urbanity s plans of Natal; gives the historical and economical situation from the city in each period studied; features the urbanity s plans, using categories of analyses to comprehension of this instruments. Try to contribute in the bigger process of historical rescue of Natal, and stimulates new studies. It was used documental s research, and bibliographic material. It was identified four (04) kinds of plans: the ones that focus in health and aesthetic (1901, 1929, 1935) technology and science (1968), zoning and control (1974, 1984) and environment. The hints founded shows that environmental ideas were put inside of the plans by government demands, especially in 1994 s plan, almost always without popular contribution and without this population get understands its meanings and implications

Segurança pública e privada

A presente investigação teve como objetivo analisar o carácter subsidiário e complementar dos serviços de segurança privada, face à atividade desenvolvida pelas forças e serviços de segurança. Centrada nos espetáculos desportivos, procurou mostrar de que forma se materializa a complementaridade e subsidiariedade entre serviços de segurança privada e as forças e serviços de segurança. Através de uma estratégia de investigação qualitativa, concretizada a partir de uma pesquisa documental e um inquérito por entrevista semiestruturada, cujos dados foram alvo de análise de conteúdo, pretendeu-se recolher informação que permita à GNR melhorar a sua atuação na segurança dos espetáculos desportivos. No âmbito da segurança interna, a segurança privada assume um papel fundamental no garante da segurança, a par das atividades desenvolvidas pelas forças e serviços de segurança. Nos espetáculos desportivos, esta relação simbiótica é evidente, sendo um claro exemplo de uma abordagem integrada a este direito fundamental. Conclui-se que a relação, prevista legalmente como complementar e subsidiária, entre serviços de segurança privada e forças e serviços de segurança, se materializa pela adoção e normalização de diversos mecanismos de coordenação e articulação, mas principalmente pela partilha de um fim último comum: a segurança de todos os cidadãos. Abstract: Inserted in the CEMC 2015-16, this work aims to analyze the alternative and complementary nature of private security services, due to the activity carried out by Police Forces. Focusing on sports events, this research sought to show how materializes complementarity and subsidiarity between private security services and Police forces. Through a qualitative research strategy, implemented from documental research and a survey by semi-structured interviews, whose data were subjected to content analysis, we intended to collect information to the GNR improve their performance in the safety of sports events. In the context of internal security, private agents play a key role in security guarantees, along with the activities carried out by security forces and services. In sports events, this symbiotic relationship is too obvious, being a clear example of an integrated approach to this fundamental right. It was concluded that the relationship provided legally as complementary and subsidiarity between private security companies and security forces and services, materializes the adoption and standardization of various mechanisms for coordination and articulation, but mostly by sharing an end last common: the safety of all citizens.

A formação das Forças e Serviços de Segurança na União Europeia rumo a uma política europeia de segurança comum

A criminalidade organizada opera cada vez mais em colaboração alargada, elevada mobilidade e grande diversificação nas suas formas de atuar. Após os recentes atentados terroristas em Paris e em Bruxelas as preocupações relacionadas com as ameaças à segurança da União Europeia (UE) estão cada vez mais na agenda política. O objetivo geral desta investigação foi analisar a importância que a formação comum das polícias da UE e o seu papel na Academia Europeia de Polícia (CEPOL) têm para a Guarda Nacional Republicada (GNR), compreendendo a importância desta formação na implementação da Política Comum de Segurança e Defesa (PCSD). Esta investigação procurou uma recolha de informação adequada, possibilitando a compreensão do fenómeno em estudo, adotando uma estratégia de investigação qualitativa, concretizada a partir de uma pesquisa documental e um inquérito por entrevista semiestruturada, cujos dados foram objeto de análise de conteúdo. Como resultado principal destacou-se o diagnóstico que fundamenta eventuais mudanças ou orientações que a GNR possa vir a prosseguir no âmbito da sua posição na CEPOL. Concluiu-se que a prossecução da segurança na UE exige uma adequada articulação entre a segurança interna e a segurança externa, bem como da importância das agências da UE em geral, e em particular, da CEPOL cuja missão de formação comum é essencial. Abstract: Organised crime is increasingly operating in extended collaboration, high mobility and great diversity in their ways of acting. After the recent terrorist attacks in Paris and Brussels the concerns about threats to security of the European Union (EU) are increasingly on the political agenda. The general objective of this research was to analyse the importance of common training in the context of the EU's police forces and its role in the European Police College (CEPOL) have in the Portuguese Guarda Nacional Republicana (GNR), understanding the importance of this training in the implementation of the Common Security and Defence Policy (CSDP). This research looked for a collection of adequate information, adopting a qualitative research strategy, enabled the understanding of the phenomenon under study, adopting a qualitative research strategy, implemented from desk research and a survey by semistructured interviews, whose data were subject to content analysis. The main result highlighted the diagnosis set that underlies any changes or guidelines that GNR is likely to continue in its position on CEPOL. It was concluded that further security in the EU requires proper coordination between internal security and external security, and the importance of EU agencies in general, and in particular CEPOL whose common training mission is essential.