A utilização da informação contábil na atividade pecuária do Estado do Rio Grande do Norte: um enfoque nos demonstrativos gerados para tomada de decisão

This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

Estudo teórico-bioclimático da potencialidade de desenvolvimento do Aedes aegypti no estado do Rio Grande do Norte

In the current climate of global public health there is the emergence of urban dengue, a disease regarded as acute infectious fever. The disease annually, has affected millions of people worldwide, mostly in the range of the intertropical globe. The disease's main vector in urban areas, the Aedes aegypti mosquito. Recent studies indicate that the distribution of the insect vector of dengue in the geographical area is directly tied to the behavior of environmental restrictions that area, especially among those, the air temperature and relative humidity. From that context, the work aims to estimate and spatializing, monthly, for each municipality in the state of Rio Grande do Norte, the potential of biophysical conditions conducive to the development of Aedes aegypti. Yet, made use of the following methodology: collection of epidemiological data and climatological, Normal climatological, descriptive statistics (measures of central tendency and scatter), uniform distribution, estimation geostatistics and sufer program, version 8.0. The results flagged for a behavior very heterogeneous, both in space and in time, in the case of the potential of biophysical conditions conducive to the development of Aedes aegypti in the state of Rio Grande do Norte. Still, he noted that there is a tendency for lifting the potential of development for the entire state, from the month of January, ending in the month of April mainly in central and western portions of the state. By contrast, there is the permanence of increased potential for development in the eastern portion of the state. The latter record maximum potential in the month of July, resulting probability of greater than 70% have been favorable conditions for the development of Aedes aegypti in that area. In the period between the months of August to December, it is small potential for development of Aedes aegypti in all parts of the state

Potencial de uso dos recursos vegetais em uma comunidade rural do semiárido do Rio Grande do Norte

The aim of the present study was to identify the main plant use categories of native varieties from the Caatinga biome, in the rural community of Caicó, Rio Grande do Norte state (Northeastern Brazil). Semi-structured and structured interviews were used to gather information from local specialists about the use of the plants. The uses of 69 species are described by 23 observers (woodsmen, herb doctors, healers, farmers and housewives) aged 35 years or more. These species were allocated to seven categories: medicinal, wood plants, nutritional, mystic, fuel, forage plants and domestic use. The most represented families were Fabaceae (14 spp.), Euphorbiaceae (6 spp.), Cucurbitaceae (3 spp.) and Cactaceae (3 spp.). The calculation of use- value showed that the cumaru (Amburana cearensis (Allemão) A. C. Sm) and the jurema-preta (Mimosa tenuiflora (Willd.) Poir) were the most commonly mentioned, in addition to having the largest number of uses. The data obtained confirm the potential of the plants from the Seridó region and reinforce the importance of biodiversity for rural communities, underscoring the need for local plant management

Caracterização e composição florística de uma comunidade savânica no Rio Grande do Norte, Brasil : subsídios para a conservação

Studies on Brazilian biodiversity are still very few and can observe the difference of knowledge between the different regions of the country. This affirmation can be verified in the investigation to identify the rare species in Brazil and the key biodiversity areas (ACBs). In that study were identified for Brasil 2.256 rare species and 752 ACBs. The Rio Grande do Norte (RN) was the only Brazilian state that has not been identified any rare species and no ACBs, possibly due to the lack of floristic studies in this state. A particular area was selected for this study: an area of ecological tension with savanna physiognomy in Rio do Fogo, RN. This savanna community is represented in RN in a fragment and immersed in restinga and caatinga and was identified and described only through of radar imagens there are no studies to date in loco . We have prepared the following questions about this community savanna: 1) The region delimited and described by through of radar images by the RADAMBRASIL, 1976, can be associated of the Cerrado, in terms of floristic ?; 2) What is the floristic composition of this area? This area includes rare species, endemic or endangered? 3) What is the geographical and phytogeographical distribution of plant species registered in this area? 4) Those plant species registered are endemic or have affinity with other areas phytoecological Brazilian? To answer these questions we performed a floristic inventory of the August 2007 to September/2009. The results are presented in two chapters (manuscripts). The first chapter, titled "The Savannah Rio Grande do Norte: floristic links with other plant formations in the Northeast and Center-West Brazil" was submitted to the Revista Brasileira de Botância. Chapter 1 discusses the phytogeographical distribution of the species, by comparing floristic studies conducted in the Cerrado, Caatinga and Restinga in the Northeast and Cerrado of the Central Brazil. The analysis of data of this study and compilation with other studies indicated that: i) the record of 94 plant species; ii) of total species, about 64% are associated with the Cerrado, the second specialized bibliography, and about 78% as the List of Species of Flora of Brazil. However, about 73% of total species (94) are also distributed in the Caatinga, the Atlantic forest 64%, the Amazon forest 64%, the Pantanal 15% and the Pampa 12%. Floristically the data show that the community studied is influenced by other floras, has a structure where grasses dominate and also because of his appearance the same savanna then be classified as a Savana gramíneo-lenhosa do tabuleiro . Chapter 2, titled "Considerations on the flora of a savanna community in Rio Grande do Norte, northeastern Brazil: Subsidy key area for conservation" was submitted to the Revista Natureza e Conservação. This has the objective of improve the knowledge of flora of Rio Grande do Norte and to identify possible rare species and consequently increase the key areas of biodiversity in Brazil. The data indicated that: i) of 94 species registered in the study area, 40 were new records for the Rio Grande do Norte state; ii) These citations to unpublished state, Stylosanthes montevidensis Vogel (Fabaceae) and Aristida laevis (Nees) Kunth (Poaceae) are indicated for the first time to the Northeast of Brazil; iii) are registered in the area 24 species endemic to Brazil and 63 non-endemic; iv) Aspilia procumbens Baker (Asteraceae) registered in the area is considered a restricted species and micro endemic Rio Grande do Norte, ie rare species; v) Aspilia procumbens is also cited in the category of critically endangered species and Stilpnopappus cearensis Hubber (Asteraceae) a species vulnerable to extinction. This study shows a new area phytoecological in Rio Grande do Norte and indicates the area's potential to contribute with the sites of global significance for biodiversity conservation, either locally, regionally and nationally. This will certainly contribute to respond some targets set by the Global Strategy for Plant Conservation and the Convention on Biological Diversity such as the inventory of vegetal diversity in a region with little collection, which will provide data that contributes to questions and themes related to biodiversity.

Estudo das percepções ambientais e de ações educativas promotoras da biodiversidade em unidade de conservação no Rio Grande do Norte

Important issues involving the awakening to the need for conservation of biodiversity and the importance of establishing protected areas as a strategy in pursuit of environmental protection, are increasingly being developed in biological and social investigative fields. In this sense, this research aimed to emphasize the use of environmental perception of social agents are significant elements for the understanding of the man / nature, and develop educational activities aimed at raising awareness and changing attitudes towards environmental issues thus promoting reflections on Environmental Education (EE) as a critical and transformative tool for conservation of rich biological diversity. This research covers as a place of study, schools located in the Environmental Protection Area Jenipabu (APAJ), Rio Grande do Norte. Methodology in general, we highlight the use of questionnaires and mind maps as generators of the contents of empirical research, and execution of content analysis for the treatment of data collected. This dissertation has two chapters in the form of scientific articles, where the first is entitled: "Study of the perceptions and evaluation of interactions concerning environmental education in schools in a conservation area of Rio Grande do Norte - Brazil", obtaining thus a primary diagnosis for analysis about the visions that students and teachers from two schools located in APAJ have on the environment. The second article, entitled: "Effective and analysis of educational activities that promote biodiversity in a coastal area of Environmental Protection Northeast - Brazil" provides an analysis of the educational use of biodiversity as a way to raise awareness of the need for environmental conservation. It appears from research that there is a lack of training in EA by teachers, but there is a need for greater involvement of students in conservation areas, however, from the analysis of educational activities, we observed that the effectiveness of such actions acts to promote awareness and change in actors involved. Thus, environmental education needs to take into account the different perceptions found in each individual, and it can not be based solely on transmission of knowledge, so that we reach a model of conservation.

Culicídeos vetores em uma unidade de conservação da caatinga na região do seridó no Rio Grande do Norte aspectos da transmissão de doenças

The scarcity of occurrence records of culicid species, transmitting insects of etiologic agents for arboviruses, protozoan diseases and philarioses, and lack of information about their interactions with the forest environment make the Caatinga one of the most unknown biomes in Brazil. The aim of this study was to identify culicid species in a conservation unit located in a preserved area of the Caatinga and the possible associations with local abiotic factors, as well as characterize the natural and artificial ecotopes present in the Caatinga of Rio Grande do Norte state. The Ecological Station of Serido (ESEC-Seridó) is a Caatinga Conservation Unit located in a rural area of Rio Grande do Norte. The hot and dry climate of the Caatinga, along with a short rainy season, favor the adaptation and resistance of plants, resulting in completely distinct landscapes over the course of the year. The study took place over the course of one year, with monthly collections between 10h-12h, 14h-16h and 18h-20h. Adult mosquitoes were collected in a forest area using a manual suction trap with human bait as attractant at the three times and a Shannon trap for night collections. During the rainy season ovitraps were randomly distributed at different sites. The different capture sites were observed and photographed. Immature and adult insects captured were taken to the laboratory for identification. Of the 5081 insects collected in human-bait and Shannon traps, 75% were Mansonia wilsoni. In addition, Aedeomyia, Aedes, Anopheles, Coquillettidia, Culex, Haemagogus, Mansonia and Psorophora were identified. Of the 92 Haemagogus eggs found, 71 were collected on the banks of a reservoir. Mosquito larvae were found and photographed in an artificial breeding site of a neighboring rural area. Humidity had the greatest influence on culicid density in the Caatinga. Rain was important in the appearance of Haemagogus, Anopheles, Aedes and Psorophora. Temperature had a negative influence on Anopheles triannulatus. The occurence of important vector species of diseases in a little known preserved area of the Caatinga as well as environmental and sociocultural questions are factors that favor the emergence of transmitting insects, making these areas potential subject to the resurgence of diseases

Territorialidade e pesca: atualidades e tradições no uso dos recursos pesqueiros na comunidade litorânea da praia da Pipa Rio Grande do Norte

The need for sustainability in the exploitation of natural resources in coastal areas has been out in recent years, as well as the social and cultural sustainability of traditional communities in these regions. Coastal and estuarine wild areas are influenced directly or indirectly by a set of human activities such as artisanal fishing. Therefore, there is a demand for an integrated design of these areas and according to the landing values, a pattern of unsustainable development of national marine fishing activity. The study was conducted in the coastal community of Praia da Pipa, Tibau do Sul municipality, RN, between june 2009 and june 2010 and aimed to characterize the fishery performed, its socio-economic strategies and fishing areas, as well as to identify ichthyofauna, to assess the sustainability of the major resources and to identify cultural traits related to artisanal fisheries, their problems and prospects; linking tradition and the present fishing activity carried out in the community. For this study, a total of 67 structured interviews were collected, including qualitative and quantitative data. A total of 133 fish landings and direct observations were performed. Informants were identified according to one of the following categories: fishermen, vessel masters and members of the local population with offspring. Applications SPSS 10.0, Paint.Ink and Microsoft Office Excel 2007 were used for tabulation and analysis of results. Local fishermen are, on average, 25 years fishing, have 40 years old and the average monthly income is up to 03 minimum wages. The local fleet consists of 20 vessels, that uses different line sizes and types of networks, operating in 21 fishing grounds and showing a reduction in the vessel numbers by 66% in the last decade. We recorded 76 species of fish, captured by the local fleet and the top 5 were quantitatively analyzed serra spanish mackarel (Scomberomorus brasiliensis), little tunny (Euthynnus alleteratus), yellowtail snapper (Ocyurus chrysurus), red snapper (Lutjanus analis) and common snook (Centropomus undecimalis), accounting for 46,5% of production in the period. The capture of these species was composed mostly of adults. Data analysis showed a significant decrease of the local fishing activity over the last decade due to the weakness displayed by the political-social category, the devaluation of local knowledge and the emergence of new sources of income through increased tourism. The characteristics of the fishing community suggest it to pass through significant changes as the appreciation of their cultural and traditional aspects. We identified a tendency to sustainability of main species caught, suggesting that public policies to be adopted locally comply with the current characteristics of fishing undertaken in the community and knowledge of fishermen related to the environment, allowing environmental, as well as social and cultural sustainability of the community involved.

Alterações ambientais em Parelhas, Rio Grande do Norte: metais pesados em sedimentos de drenagens e percepção de comunidades rurais em relação a mudanças na paisagem

The conservation of natural resources is essential and constitutes the main subject of many researches, which characterize important aspects concerning the environmental alterations in the ground, water, landscape and socioeconomic information. This study aimed to investigate the anthropogenic input of heavy metals in the environment, in the area of the Parelhas dump site and in part of the Seridó River and to determine the concentration of heavy metals in the sediments. This can result in risk to the environment and human health. In addition, we sought to establish the socioeconomic profile of rural communities adjacent to Seridó River and to comprehend the perception of these dwellers about the changes in the places they live. The area of this study is located in the city of Parelhas/RN, in the centralsouthern part of the State, in the micro-region of the Oriental Seridó. This area comprehends the place where the dump site is located, next to RN 086, the Caldeirão dam, the Quintos river called by local citizens Caldeirão creek and part of Seridó river, perpetuated by the Boqueirão dam, which crosses the city and it includes the rural communities of Almas, Domingas, Sussuarana II and Colonos. Regarding the study with bottom sediments, the samples were collected and taken to the laboratory of geochemistry, where they were dried, sieved, weighted and submitted to weak acid attack. The analysis of heavy metals was held by Atomic Absorption Spectrophotometer - Flame AAS. We applied 23 closed questionnaires constituted by 38 questions to collect informations in the rural communities, oriented to establish the socioeconomic profile and the environmental perception of the participants. The participants were distributed in the communities of Almas (1), Domingas (2), Sussuarana II (10) and Colonos (10). Most of them presented similar socioeconomic profiles. They are from 45 to 60 years old and live in these localities for 20 to 30 years or more. The families are composed by 3 or 4 people; the agriculture is the main activity, livestock is the secondary and 48% of them earn the minimal wage. Regarding the environmental perception, the participants can realize some changes in vegetation, soil, water and landscape. People living longer in the community, and with more years of experience on the local reality can perceive the depletion of the soil, pastures and changes in the landscape. These changes portray how the place was previously and what it represents today. The perception of these changes, besides the environmental ones, includes others concerning the increasing number of dwellers in the last years, as well as the number of houses. The changes happened through activities developed by the dwellers over the years, including agricultural practices, livestock, grass planting and even the cultivation of cotton. The study provided the acquisition of new data about the environmental reality of this region. It can subsidize the definition of public policies that can be implemented from the perspective of conservation of water resources and of the coexistence and survival of man in the semi-arid

A contribuição da asstênia técnica no desenvolvimento desenvolvimento de projetos de assentamento no estado do Rio Grande do Norte

The public policies must have as their aimed the primordial at improving quality of life of families of a given population, however, its performance must be constantly monitored and evaluated scoped to ascertain whether these policies are reaching those goals. This work consisted in search of bibliographies and analysis that addressed the historical evolution of the debate on the subject of agrarian reform in Brazil as public policy and on the policy of technical assistance and rural extension, and collecting data in loco, in order to assess whether the actions implemented under this latter contribute to improvements in local development of settlements projects (PA) land reform in the state of Rio Grande do Norte (RN), this given the constant presented criticisms regarding their effectiveness, considering that it is difficult to empirically differentiate settlements they received of those who did not receive the technical assistance services. In this way, was held the data collection for comparison of characteristics (social organization, relationship with the local environment, form of producing and evaluation of technical assistance services) of two settlements in RN, being one you have received the technical assistance services and another who has not had access to these services in the past five years, at least, to confirm whether those who had access to the above services presents best features of social organization and the relationship with the local environment, mainly, which was confirmed in the results obtained, which still demonstrated that no significant differences on the forma to produce and of commercialization in PA studied. It was also found that the problems faced by families settled in PA studied resemble those seen verified in many other Brazilian states, especially as to how to use natural resources in the areas of land reform and the instability of the availability of technical assistance services. Should be guaranteed at continuity and universality of technical assistance services to settlements, seeking a higher focus on productive issues, which provide the income necessary for families settled can have a better quality of life

Avaliação do risco ocupacional de trabalhadores expostos a agrotóxicos no município de Touros/Rio grande do Norte

The use of pesticides is being used intensively with severe consequences for exposed farmers. This study aimed to describe the socioeconomic and health profiles of 60 farmers in the city of Touros / RN through the questionnaire recommended by: (International Commission for Protection against Environmental Mutagens and Carcinogens (ICPEMC). The analysis of these data allowed to prove the importance of knowledge about the socioeconomic and health profile of rural farmers as a way to understand the reality of this population, that is vulnerable to exposure due to the lack of knowledge and conditions. Aiming to analyze the frequency of micronucleus (MN) and other nuclear abnormalities in oral mucosa cells of 54 farmers that work in the city of Touros / RN it was applied the micronucleus test (MN) in oral mucosa. Our results showed an increased frequency of MN and other nuclear abnormalities related to the exposure and effects of pesticides on health. Based on the results, it is clear that farmers are using pesticide in the wrong way and compromising their health. A Cordel has been developed as a method to taking the results to the people affected by the pesticides. Therefore this study alerts to the need for profound changes in the social, cultural and health context to reduce health risks for both people and for the environment

Coeficientes de incidência do dengue e sua relação com os diferenciais intra-urbanos segundo condições de vida no município do Natal, Rio Grande do Norte

This study sprang from the hypothesis that spatial variations in the morbidity rate for dengue fever within the municipality of Natal are related to intra-city socioeconomic and environmental variations. The objective of the project was to classify the different suburbs of Natal according to their living conditions and establish if there was any correlation between this classification and the incidence rate for dengue fever, with the aim of enabling public health planners to better control this disease. Data on population density, access to safe drinking water, rubbish collection, sewage disposal facilities, income level, education and the incidence of dengue fever during the years 2001 and 2003 was drawn from the Brazilian Demographic Census 2000 and from the Reportable Disease Notification System -SINAN. The study is presented here in the form of two papers, corresponding to the types of analysis performed: a classification of the urban districts into quartiles according to the living conditions which exist there, in the first article; and the incidence of dengue fever in each of these quartiles, in the second. By applying factorial analysis to the chosen socioeconomic and environmental indicators for the year 2000, a compound index of living condition (ICV) was obtained. On the basis of this index, it was possible to classify the urban districts into quartiles. On undertaking this grouping (paper 1), a heterogeneous distribution of living conditions was found across the city. As to the incidence rate for dengue fever (paper 2), it was discovered that the quartile identified as having the best living conditions presented incidence rates of 15.62 and 15.24 per 1000 inhabitants respectively in the years 2001 and 2003; whereas the quartile representing worst living conditions showed incidence rates of 25.10 and 10.32 for the comparable periods. The results suggest that dengue fever occurs in all social classes, and that its incidence is not related in any evident way to the chosen formula for living conditions

Desenvolvimento territorial no Rio Grande do Norte: uma identificação de clusters rurais

The general objective of this study is the identification of rural spaces in Rio Grande do Norte through a territorial approach. It looks if there is spatial correlations between municipalities that influence and are influenced by the rural environment, allowing the identification of clusters. To accomplish this objective it`s used, in the methodology, the factor analysis of principal components to achieve the indicators of rurality and territorial development, that deal with four dimensions of analysis: environmental, political-institutional, economical and spatial. Moreover, to identify the spatial correlations structure between municipalities it used the Moran index to both rurality and territorial development, leading to clustering identification. The results show that the rurality is present in most of Rio Grande do Norte municipalities, except in cases like Mossoró, Pau dos Ferros, Caicó and Natal, where can be regional dynamic poles. It is also verified that the more rural municipalities tend to be less developed, according to the territorial development index, and have less correlations with neighboring municipalities

Políticas recentes para arranjos produtivos locais: um olhar sob a lente dos organismos responsáveis pelo apoio no estado do Rio Grande do Norte.

This paper aims to analyze the current support structure ready to Local Productive Arrangements (APLs) in the state of Rio Grande do Norte. To this end, it was done a study of major theories dealing with territorial agglomerations: moving from the pioneering concept of Marshallian industrial district to neo-Schumpeterian concepts coming from the latest innovation systems. In a complementary way, there will be a study of the major reasons that brought the crowded productive activities to a central position in the economic debate and the formation of public policy, seeking to understand what the relationship of this phenomenon with the different approaches of regional development policies which are included in recent years. Finally, it sought to understand how the bodies responsible for supporting clusters in the state of Rio Grande do Norte act in the selection and support of these arrangements, analyzing what the main policies implemented and trying to understand what are the main instruments used to support these clusters in the state