Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act

Direito fundamental à saúde: parâmetros e alternativas para sua concretização no Brasil

If, on one hand, only with the 1988 Federal Constitution the right to health began to receive the treatment of authentic fundamental social right; on the other, it is certain since then, the level of concretization reached as to such right depicts a mismatch between the constitutional will and the will of the rulers. That is because, despite the inherent gradualness of the process of concretization of the fundamental social rights, the Brazilian reality, marked by a picture of true chaos on public health routinely reported on the evening news, denatures the priority status constitutionally drew for the right to health, demonstrating, thus, that there is a clear deficit in this process, which must be corrected. This concern regarding the problem of the concretization of the social rights, in turn, is underlined when one speaks of the right to health, since such right, due to its intimate connection with the right to life and human dignity, ends up assuming a position of primacy among the social rights, presenting itself as an imperative right, since its perfect fruition becomes an essential condition for the potential enjoyment of the remaining social rights. From such premises, this paper aims to provide a proposal for the correction of this problem based upon the defense of an active role of the Judiciary in the concretization of the right to health as long as grounded to objective and solid parameters that come to correct, with legal certainty, the named deficit and to avoid the side effects and distortions that are currently beheld when the Judiciary intends to intervene in the matter. For that effect, emerges as flagship of this measure a proposition of an existential minimum specific to the right to health that, taking into account both the constitutionally priority points relating to this relevant right, as well as the very logic of the structuring of the Sistema Único de Saúde - SUS inserted within the core of the public health policies developed in the country, comes to contribute to a judicialization of the subject more in alignment with the ideals outlined in the 1988 Constitution. Furthermore, in the same intent to seek a concretization of the right to health in harmony with the constitutional priority inherent to this material right, the research alerts to the need to undertake a restructuring in the form of organization of the Boards of Health in order to enforce the constitutional guideline of SUS community participation, as well as the importance of establishing a new culture budget in the country, with the Constitution as a compass, pass accurately portray a special prioritization directed constitutional social rights, especially the right to health

O direito coletivo prestacional à saúde e o poder judiciário: a concretização do art. 196 da Constituição de 1988 pela via jurisdicional

During the ninth century, owing to the process of industrialization, new social conflicts were showed, forcing the Government not to remain inert. The necessity of answer to these new demands requires from the State some actions that assure the new economic, cultural and social rights, able to exceed the formal equality, according to the principles of redistributive equality and well-being. Among the social rights, the right to health is showed up, which is placed at the Universal Declaration of Human Rights and the International Treaty for the Economic, Social and Cultural Rights, as a necessary term to promote the dignity and the free development of the human personality. Under the Constitutional Law, it is clear that the implementation of the right to health, placed at the 6th article of the Brazilian Constitution, demands a government activity, which usually requires a provision of material goods, depending on budgetary resources. The Legislative and Executive Branches have a very important role in compliance with the constitutional regulations about the satisfactory offer of health care services, besides the correct use of the resources at this area. The adoption of public policies is the way of Government action to the planning and realization of this right. Though, some public policies are usually made apart from the social compromises, to the detriment of the basic social rights. The government has a discretionary competence to manage the health services. That is the reason it is necessary the control of the political choices, through the popular control, the extrajudicial control by the Account Courts, or the judicial review. Owed to the constitutionalization of social rights, the constitutional justice has a very relevant role, concerning to the constitutional jurisdiction, in a way the Judiciary Branch assume your position as a player that transforms the society. On the control of the public health policies, there is a cast of official instruments, judicial or not, to the guarantee of the collective right to the public health services, and to allow the citizens to reach the real implementation of the right to health

Praxiologia, representação social de menopausa e práticas educativas de enfermeiras na estratégia saúde da família

This research, whose theme is related to climacteric, aims to know the social representation of menopause developed by the nurses working for Estratégia Saúde da Família (Family Health Strategy) in João Pessoa PB, as well as identifying its structure and verifying the way it interferes with the assistance and educational practices to the climacterial user. In the theoretical level, it is based on a model that articulates the social representations theory, the central nucleus complementary theory and the central concepts of Pierre Bourdieu s praxiology: habitus, cultural capital, social field and symbolic power. A hundred and forty-seven female nurses who work for Estratégia Saúde da Família (Family Health Strategy) in João Pessoa (PB) took part in this research, and the data collection period was from February 2008 to March 2009. As to the methods and techniques, we used the method to determine the central nucleus based on the free association of words, a questionnaire to identify certain regularities that constitute the nurses habitus, and the semi-structured interview to explore opinions and attitudes when facing assistance situations and educational practices and to collect other relevant information. The data analysis was developed, when referring to the free associations, with the help of the EVOC software, which is a group of articulated programs which carry out the statistical analysis of the evocations and the identification of the possible elements of both the central nucleus and the peripheral system of the social representation. As to the questionnaire, we used the descriptive statistical analysis and the analysis of correlation between the variables. The interviews were submitted to a categorical analysis of the content. The EVOC result indicated that the cognition hormone was the only element of the central nucleus of the social representation of menopause. Due to its symbolic value and structuring power, this central nucleus ensures the strict and, at the same time, flexible character of the representational content. The analysis of the social advancement, of some fundamental features of the group habitus, as well as the analysis of its insertion in the health field and of the attitudinal opinions and dispositions concerning the assistance given to the climacterial user, and the analysis of the pedagogical dimension of this assistance, all these analyses lead to the conclusion that the nurses who took part in this research share a social representation of the menopause resulting from the association of different technical and scientific knowledge. These derive from the biomedical pattern as well as from hegemonic values which disqualify old age and overvalue youth, from pedagogical conceptions arising from patterns that are presently regarded as authoritative and old-fashioned and from cultural references (responsible for the semantic variations concerning the central nucleus) which are specific to the subgroups the nurses belong to. This research enables the creation of opportunities for discussion between active nurses working for Estratégia Saúde da Família, and the nurses who are teachers at institutions of higher education, aiming at linking theory to practice, so that they can find ways of thinking about the climacteric and working, in a more comprehensive way, with users who are experiencing this stage of life

Intencionalidades e práticas na construção de metodologias o CEFET-SE

Successive curricular changes that occurred in professional education altered pedagogical practices, and these practices being developed by means of integrating projects, at Centro Federal de Educação Tecnológica de Sergipe (CEFET-SE), between 2001 and 2003, originated some questions which became the study object of this thesis. We search for theoretical support mainly in GEPEM research (GEPEM/UFRN) works and practices in order to analyze elements that emerged from this pedagogical practice. To do so, we take as main reference the research of qualitative approach. We developed documents analysis, interviews, considering three aspects: the scenery where these changes took place, the conception and implementation of the Integrating Projects for what, we ask support in pedagogy of projects studies and principles of interdisciplinary, and contextualization as curriculum structuring elements. This research brought out some difficulties, conflicts and possible consensus in developing the methodological strategies for the Projects. In this process of coexistence of the traditional and the new, of an unavoidable distance between what was thought and what was effectively done, elements for a new pedagogical practice emerged. This could be noticed in terms of participative work, formative moments, teacher s autonomy related to the pedagogical work. A new door could be open to the possibilities of taking conscience of accepting the differences and oneself autoexperimentation. These are the possibilities that make men, not being mere information deposit, can dialog and transform, producing his existence by this means. In the present case, the existence of being teacher, the build himself in the time of possibilities

Saberes pedagógicos/comunicacionais, pesquisa/formação: reflexões sobre as experiências formativas das professoras online

The thesis, entitled, Pedagogical/comunication knowledge, research/formation: Reflections on the formative experiences of teachers online , developed dialogues on the pedagogical/communication knowledge, research-formation and the formative experiences of teachers online, for the purpose of understanding how pedagogical/communication knowledge is establishing/established from the formative experience of teachers online. For this reason we began with the following question: how does pedagogical/communication knowledge become estabilishing/established beginning with the formative experience of teachers online? The methodological approach for the selected research was research/formation, based on Ethnoresearch of critical formation. This became a rich route for reflections on pedagogical/communication knowledge and formative experiences, making a contribution for formation and autoformation of the teacher/researcher and the teachers online. This provided moments of formation, of reflection-in-action and on the action, potentialized/structured the process of comprehending, analyzing, interpreting, reflecting on the formative experiences and contributing for reflections on pedagogical/communication knowledge of the teacher online. The theoretical referential dialogue was based on concepts such as: education online, interactivity Silva (2002), Santos (2005), Moran (2003), teaching, Veiga (2005), Pimenta (2002), Freire (2005), Tardif (2002), teaching online Sacramento (2006), teaching knowledge Tardif (2002), Charlot (2000), Porlán (1997), García (1992), Freire (2005), Ethnoresearch-formation Macedo (2000), formation Macedo (2010), Josso (2010). The discoveries revealed that the pedagogical/communication knowledged becomes establishing/established beginning with formative experience of the teachers online, from the emergency of a collective communicative dialogue, structuring and potentialized by the experiences of the context online, from the didactic pedagogical/communicational organization online, of the research, of the relation created by the expertise and the presents itself along the itinerary of the family , the school, academic and professional. From this we can conclude that of knowledge and plural experiences, which became broken down because they are parts that relate themselves with other parts, which become united in one whole, the singular/plural, the local/global, the text and the context, agregating principles a pedagogical- communication perspective that orients :the dialogue, the interactivity, the hypertextuality, themultivocallity, formative dispositions, formative experiences all of wich makes for the possibilities for researdh and the training of professors and teachers who accept their point of departure and enddind points as pedagogy and experience

Como se fora brincadeira de roda: a ciranda da ludopoiese para uma educação musical humanescente

The present work concerns an auto-ethnographic study based on life experiences and reflections of an educator at Escola Viva Preschool and Elementary-Middle School, located in the city center of Natal, Rio Grande do Norte. As a cognitive model of operation, we use the metaphor of the Circle Dance. The objective of this study is to identify, interpret and describe the ludopoetics that are achieved through a Musical Education program, which we denominate, Humanescent. The data of this investigation was derived from the music making by Preschool and Elementary-Middle School students at Escola Viva during 2007, 2008 and 2009, from which 20 learners were selected to form the corpus, along with the description and interpretation of photos of their experiences and sand tray scenes. We justify the methodological systemization of the research based on our own pedagogical practice, which supports Musical Education in the schools based on the principals of Embodiment, Autopoesis and Flow. The methodological systemization was developed through an Action Research model and on the concepts of Systemic Development, with the goal of re-reading the context investigated through the structuring of categories of Ludopoesis: Self-esteem, Self-territory, Self-connectivity, Self-realization and Selfworth. We used an observant-participant research approach with regard to the perception of emergent knowledge, the surroundings, the experience lived and the contextual and vibration of the circumstances. Besides this, we used projection to interpret the experiences lived, in the form of drawings, short poems, letters or sand tray scenes as symbolic interpretations of experience. In the unfolding of the Ludopoetic Process (Selfesteem, Self-territory, Self-connectivity, Self-realization and Selfworth) we draw conclusions about the relevance of the ludic musical experience, which foments the formation of the self based on music learning, and which is demonstrated in the Embodiment of the learners. In the auto-formative process (of learners and educators) we observe the importance of pedagogical work based on Musical Humanescent Education that gives value to the music making path to the construction of music and performance in play, creativity, and sensibility. The experience of making music in a playful way allows for organization of the self and its autonomous production in the joy of living within a ludopoetic process. These findings highlight the educator as in a permanent state of selfformation, which generates moments of flow. However, in Musical Humanescent Education, music is learned collectively, doing a circle dance, experiencing love, fostering an expansion of the creative spirit, and giving recognition to playfulness as a necessary condition for education and to the value of music made with the true nature and sensibilities of the educators

A rotina de crianças de zero a dois anos na educação infantil e as especificidades infantis

In current upbringing production, children are often conceived as rightful subjects, and concrete and singular people, marked by specificities that schools must respect, mainly their personal wholeness, their care and attention needs, as well as their abilities to learn and produce culture. In the educational practices frame, routine is considered to have a definitive roll in time, space and activities structuring, as with actions and relations of subjects involved. In that perspective, this research aims to analyze routines of zero to two years old children in the upbringing context, relating to their childish specificities. Anchored in the qualitative approach, a Case Study was developed, according the procedures of daily routine observation and semi-structured interviews with six nursery teachers of CMEI Centro Municipal de Educação Infantil, Natal-RN, the research field. The data analysis was based in Speech Analysis principles. The teachers utterances regarding routine and it s roll in the frame revealed significances related to control/regulation of actions theirs and students aiming to streamline tasks; learning relative to routine itself, time and school practices. Thus, prospects of discipline and exercise of power of teachers over students surges, reducing their possibilities to participate. These conceptions reflect the daily routine of the kids and their teachers. By analyzing the methods of routine operation in the time/space/activities frame of CMEI, it was possible to perceive its homogenization of actions and rhythms, not only of the group s children, but the whole institution, which creates, many times, a controlling character that contains/prevents children s initiative. However, it was also possible to observe that in routine recesses, when it s relaxed, and other spaces, times and actions are provided, kids have the opportunity to experience and create different ways of action and relation with time, materials, other kids and teachers, being, as such, respected their specificities. We highlight the importance of reflections regarding routine in upbringing context, as to comprehend it s functions and the need for it s construction to take a multiple character that respects the plurality of situations and singularities of children as persons

Formação de educadores de jovens e adultos no Programa Geração Cidadã: relação entre saberes na proposição curricular

This paper deals with the fundamental elements of a curricular proposal aiming at the formation of alphabetizers of young and adults, as long as it concerns the relation between the academic knowledge and that one arising from the classroom experience. The empirical field of the research comes from the work of the teachers responsible for the formation of the alphabetizers of the GerAção Cidadã Program (2004-2005) linked, as an Extension Program, to Federal University of Rio Grande do Norte. Indeed, it tries to understand how these young and adult educators makers figure out the link between the experienced knowledge, which their lives give testimony of, with the scientific knowledge, which they are entitled to mediate in class. This work is funded in the principles of the Collaborative Research, which constitutes a kind of qualitative research. It makes use of procedures supported by qualitative research, especially those ones related to reflexive sessions, as well as to documental researches and semi-structured interviews. These spaces have afforded the group of alphabetizers the opportunity to talk over their practice, not only individually but also collectively, in order to work out contributive proposals having in view changes in the educative actions. As elaborated contributions, we present a discussion about the specificities in the making of educators to EJA, in their differentiated social roles. Reflecting on the experiences of the educators makers, we highlight those elements we regard as essential to the constitution of a formation proposal, like formative times and spaces, dialogue and social memory. The curricular organization is compreneded as part of an enlarged dimension that does not restraint itself to school; rather, it is visualized as a structuring instance that connects different knowledge surpassing community and university. Under this optics, we come to the conclusion that the connection the scientific knowledge establishes with the experienced one, which is immersed in the cultural practices of those who are involved in the formative process, is the basement to a curricular proposal of a formation course destined to educators committed with the need of changing society

Corporeidade e humanescência: cenários ludopoiéticos na vida de professores contadores de história

During the latest years, the art of storytelling has received special attention from those who make education, art and culture. The storyteller is a singular person who manages to seduce itself and its listeners, by involving them in an atmosphere of pleasure and complicity, dodging situations, space and time, providing delight, stimulating creativity, daydreaming and imagination. This is a study developed with storyteller teachers that takes as its starting point the need to change the landscape of education, which seeks to emphasize the affirmation of embodiment of the teacher, so that it participates in a creative self-dynamic and the context in which they live. In addition , the following purposes accompanied the study : education - liberating practice and human development ; corporality - radiant , first and main focus of educational criteria; playfulness - a human dimension ; autopoiese - as an organization of human beings that produces and continuously transforms itself; flow experience concerns the feeling of full involvement in the activity , the psychic energy toward something that is being produced or performed , something that brings us pleasure , happiness and profound sense of well being. As general objective of the study we analysed the humanescent self-formation and its ludopoiética nature in storyteller teachers from humanescent workshops developed in a state school in Natal / RN. In view of the overall objective , we developed the following specific objectives : to identify the ludopoiéticas properties of self-worth , self-connectivity , self-territoriality , autotelia and self realization present in the life of storyteller teachers and the changes in the school environment, from the development of humanescent workshops; reveal the nature of humanescent self-training in storyteller teachers lives. The investigated group had the participation of eight teachers, and had the Escola Estadual Potiguassu as environment for the research. This is a descriptive study, understood as an action-research , developed with basis in the fundamentals and ethnomethodological principles , which used eight humanescents workshops , developed in the context of humanescent experiential pedagogy in conjunction with participant observation .The analyzes were focused on the chosen categories for the study : self-worth , self-connectivity , self-territoriality , autotelia and self-, indexicality and reflexivity . In terms of conclusions, we noted that the properties of ludopoiese were unveiled in the lives of the teachers by providing changes in their ways of being and living together. The teachers have become more creative and intensely began to experience their own life, social life, as well as its meaning. The struggle for a more cheerful and happy school was another important development highlighted in the reports of the teachers, also observing that there was a significant improvement in the reduction of violence in the school environment. Thus, we emphasize that the teachers began to recognize themselves like being ludic, playing with the beauty of storytelling and life

Hospital de Pediatria da UFRN: resgatando memórias na construção da história

This study deals with a historical, descriptive and exploratory approach aiming to recall the origin and trajectory of the Pediatrics Hospital at Universidade Federal do Rio Grande do Norte. This research also deals with the insertion of the nursing department in the same Hospital. This was realized through existing records and discourse collected through interview of professionals-doctors, nurses, midwifes, nursing attendants and psychologists. Thus, a network was established and consisted of qualified informants, composed through reference analysis. Data treatment and analysis was performed based on the collection of oral data. The data was considered according to the font s context, all of which depending on process of comprehension and interpretation. The research was based on the main theme, through oral history used in order to build a historical background. These main themes were then subdivided and other discourses were made present such as: the historical scene, the dream came true and the insertion of nursing, present in the history construction; all of which enabled the research. Thus, in this process, it was possible to identify the most important characters of the origin of children s health services organization and assistance at Rio Grande do Norte. It was possible to perceive that this institution aimed to initiate health services that dealt with an education for future generations. This was observed through the creation of the Faculty of Medicine of Natal and as a consequence, the installation of a Pediatrics Hospital that dealt with medical education. The research made evident that the nursing contributed for a structuring of quality health assistance towards children, even though the resources and working conditions were scarce, extensive work shifts and low professional qualification. It was observed that the there was change in the category s profile, once nurses were introduced in the service. Once this happened, changes in mentality, and innovative processes as well as professional conducts were established. The distinctive relation between acting and doing of doctors and nurses were also dealt with. Thus, the first item is done towards the idealization, projection and prescription. The second issue deals with concretization in realization of something that was not projected and realized, causing suffering and unsatisfaction. At the end, it was possible to confirm that oral history is a very rich element and it is possible through subjects that build history, through their perceptation of the facts and the context in that their are inside

A palavra cantada nos espaços intersubjetivos de um centro de atenção psisossocial do município do Natal/RN

The psychiatric care and mental health are undergoing constant change over the History. The Brazilian Psychiatric Reform, which brings up the deinstitutionalization as a structuring in the restorative care process. The Reform has as one of the mainly substitutive services the Centers for Psychosocial Care (CAPS), which work from the Singular Therapeutic Project (PTS) in order to restore the autonomy and restore the dignity of users. The therapeutic workshop is some of the resources used and work several kinds of activities as: writing, handcraft, music, poetry, and so forth. This study set up to apprehend the social representations of helping of the music workshop carried out in the CAPS II east of Natal/RN, from the reports given by the participants of the workshop, using the focal group as technique. This is a descriptive exploratory study with a qualitative approach. A total of 16 users participated in four musical therapeutic workshops from April to May 2010. The study was approved by the Ethics and Research Committee of UFRN. The discursive material from the workshop was submitted to the informational resource of Analyse Lexicale par Contexte d um Ensemble de Segments de Texte, ALCESTE, and analyzed based on the Theory of Representations and the Central Core Theory. The majority of subjects were men (62.5%), single (62.5%), aged 40-49 years (37.6%) and elementary school level (56.2 %). The reports were transcribed and submitted to the classification system of ALCESTE, which elected the following categories: Category 1 - Experience in the Word Family Sung, Category 2 - Musical Experiences and Approaches, and Category 3 - Feelings and emotions evoked by music. The representation of these individuals is anchored in the experience they have with the CAPS, lived and socialized by common sense, through this particular social group workshop objectified in music therapy as a therapeutic modality enjoyable. The central core revealed the intrinsic relationship between users and the music, establishing a relationship of openness to use the same while its therapeutic use in workshops of substitute services for mental health. Peripherals elements issues are related to listen, share and experience music in the family. Intermediary Elements relate to the feelings and emotions evoked by music, given her close relationship with it. It was found in the study that music can be construed as an artifact of good therapeutic responsiveness to users, configuring it as an invigorating and enjoyable therapy, confirming the need for continuity of this activity, as well as its expansion into the service

Uma contribuição crítica para o redesenho de cadeiras de rodas adaptadas para crianças e adolescentes com paralisia cerebral

This work was aimed at making a critical analysis of the product wheelchair, both for using four different models, which were objects of study of the dissertation of Cláudia Regina Cabral Galvão, entitled Critical Analysis of the Mobility Products Seated a wheelchair - Used by Children and Adolescents with Cerebral Palsy in Natal / RN and other municipalities of Rio Grande do Norte . This product is considered an instrument in the social rehabilitation of great importance for people with physical disabilities. This study aims to position the issue and develop comments on technical up grading of certain models according to the needs of the user. Describes features of four models in search searched through catalogs in order to know its advantages and disadvantages of use. Were presented the definitions of ergonomics and ergonomic aspects to be considered on a design, the study of anthropometry and its recommendations. Discussions the methodology of project design in two parts: the first, on the structuring of design problem (formulation, analysis, synthesis and evaluation.) And the second on the project (design and development, implementation and evaluation and solution). With that review will include the possibilities for a new redesign of the wheelchair, based on forms of adaptation in order to achieve the target that was compressed by the average population studied. Seeks to that this project makes an improvement in quality of life of people in wheelchairs by including these people in society but also the improvement of rehabilitation

Diagnóstico e avaliação das áreas de destino final dos resíduos sólidos urbanos no estado do rio grande do norte

This work aims to present the diagnosis and the evaluation of areas of final destination of urban solid waste in Rio Grande do Norte (RN) state. The survey was based on the experience of the State of São Paulo, which made its first inventory in 1997, through its Companhia de Tecnologia de Saneamento Ambiental CETESB. The methodology for the structuring of diagnosis was the Índice de Qualidade de Aterros de Resíduo -- IQR, developed by the Institute for Technological Research of São Paulo (ITRP). The calculation is based on the completion of a matrix that contains information about the main features of the site, infrastructure and operating conditions of the area of waste disposal. This study intends to subsidize the state government of Rio Grande do Norte through its State Secretariat of Environment and Water Resources and the Instituto de Desenvolvimento Sustentável e Meio Ambiente do RN (IDEMA), as well as federal, state and municipal authorities, in the definition of public policies for integrated management of municipal solid wastes to take account of environmental preservation and improvement of sanitary conditions of Natal-RN population.

Gestão de organizações sem fins lucrativos: uma avaliação de desempenho através do balanced scorecard

The methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful implementation of organizational strategy. The aim of this paper is to present the development of a system of performance measurement strategy for a nonprofit organization, whose object of study is the Associação de Apoio as Comunidades do Campo - AACC, in the context of the BSC methodology of Kaplan and Norton. The methodology of this case study is an exploratory, descriptive and qualitative, and diagnose the coherence of the Strategy Map in an organization, based strategic planning from 2010 to 2012. Initially conducted a literature review covering the main aspects of strategy maps and performance evaluation involving the translation of the BSC and strategy evaluation. The main results of the proposed approach refers to evaluation of overall scores for each dimension of the BSC methodology, financial, customer, internal processes, learning and growth. These results are able to help the organization evaluate and revise their strategy and, in general, to adopt management methods more accurately. Data collection is centered on interviews with semi-structured questionnaire. The findings highlight on balancing and alignment of strategic objectives, low causality map, strategic communication insufficient and fragmented. For interviewees organizational culture is the biggest impediment to structuring a management model based on indicators and strategic process should be initiated by non-financial indicators gradually. The performance indicators of the AACC/RN portray more meritocracy operational procedures of social projects in the context of the Strategic Map determined in a shortterm over the long term. However, there is evidence of improved performance management and strategic taken as a basis of planning as both the strategic map structured. Therefore, the nonprofits need to adopt a form of management that enables planning, setting objectives and targets that provide the continuity of its activities, and generating instruments that can measure the financial performance and non-financial, in order to develop strategic actions for growth and sustainability