998 resultados para Plano Oficial de Contabilidade
Os impactos causados pela inovação tecnológica nos escritórios de contabilidade do Rio Grande do Sul
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Universidade da Madeira
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To implement policies and plans at the tourist sector involve disposition to the establishment of parceries among government and private initiative, space to the action of studious, researchers and professionals of several areas of knowledge and formation, able of to give new courses no only at the tourism, but to the economy how a every, seen which the tourism had a effect multiplicator, reaching 52 sectors of the economy. At this sense, the Brazil came pruning for a new phase of politic actuation at the touristy activity. Until the year 2002, the tourism politic in the Brazil no had detail, because herself treated of isolated actions and many without continuity. However, at to start 2003, several actions were developed in order to contribute for the national touristy planning. The principal was the creation of Ministério do Turismo, accompanied of the formulation and implementation of the Plano Nacional do Turismo (2003/2007). This work pretend to understand the implementation at the Rio Grande do Norte of the model of participative administration extolled by Plano Nacional do Turismo. The your centre detail the action of the Conselho Estadual de Turismo do Rio Grande do Norte (CONETUR), to promote the participation at the tourism public policies. The bibliographical research contemplated diverse sources in order to compile knowledge of credential authors in the quarrel of inherent subjects to the participation and to the tourism public policies, especially at the Brazil. A qualitative perspective the case study was adapted as research method and for attainment of the data interviews with the members of the Conselho had been carried through beyond consultation the referring documents the dynamics of functioning of the Conselho. The principal actuations of the CONETUR, the directives tourism public policies already made and directed to implementation, the type of participation at made decision, the principal difficulties of the implementation of the participative administration model of the Plano Nacional do Turismo and the degree of participation of the members of the Conselho at the reunions had been identified. The results had shown that exist some difficulties at the implementation of the participation at the Conselho Estadual de Turismo do Rio Grande do Norte, knowledge of the Conselheiros of CONETUR function, the presence of bodies which doesn t directly connected at the touristy activity; the absence of time of the Conselheiros to be presents at reunions; the discontinuity of the presidency of the Conselho; among others. So, the CONETUR show himself how a Conselho with participative characteristics, but with some adapted needs.
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The Triennial Evaluation of Coordination for the Improvement of Higher Education Personnel (CAPES) is made according to several indicators, divided into several issues and items, and their weights. In these it is evident the importance of scientific periodicals. This study aims to evaluate the relative efficiency of post-graduate students in Business Administration, Accounting and tourism evaluated by CAPES in Brazil. The methodology used the data envelopment analysis - DEA (Data Envelopment Analysis). The data were obtained from the site and organized by the CAPES Qualis score. The analysis was performed by the DEA variable returns to scale, product-oriented (BCC-O), with data from the three-year periods 2004-2006 and 2007-2009. Among the main results are the average increase significantly the relative efficiency of the programs in the period 2007-2009 compared to 2004-2006 period, the highest average efficiency of programs linked to public institutions in relation to private, doctoral programs with the present average efficiency sharply higher than those only with masters, and senior programs in general were more efficient. There is also moderate and significant correlation between the efficiency scores and concepts CAPES. The Malmquist index analysis showed that more than 85% of programs had increased productivity. It is noteworthy that the main effect that influences the increase of the Malmquist index is the displacement of the border (Frontier-shift)
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The Sectoral Plan was inserted as an urban instrument in Master Plan of Natal (LC82/07), since then it has been deepened. It is guided to the equitable distribution of the benefits of urbanization, aimed the efetivation of the Right to the City and the Environmental function of property in the context of urban planning. Thereby, the Sectoral Plan was inserted into the perspective of promoting a favorable field for applying articulated of instruments defined in the Master Plan, and them with urban interventions, through the deepening of macrozoning - coming out of dimension of the city and going to a small fraction of the urban by reducing scaling - facilitating democratic management in accordance with the City Statute. However, the absence of regulation and the conceptual and operational fragility of the instrument, approached it of other existent experiences and instruments, limiting its application and evaluation. Considering the innovative nature of the instrument and the intense social participation, we inquire about conceptual and operational elements which could give greater effectiveness to Sector Plan in construction? Guided by that question, this dissertation aim to understand the nature and operational procedures of Sectoral Plan, seeking to do indications about the conceptual and operational aspects of implementing a Sector Plan. The neighborhood of Ponta Negra was selected as empirical universe because it was the first sector defined in the Master Plan. This research adopts reference authors who´s make reflection and insights about the matrix of Urban Reform, whose principles constitute the basis of the trajectory of revision of urban planning in Brazil since the 1980s, highlighting Raquel Rolnik, Nelson Saule Júnior and Orlando Alves dos Santos Júnior. For the local monitoring, we use the authors Alexsandro Ferreira Cardoso Silva, Rosa Maria Pinheiro Oliveira e Marise Costa da Souza Duarte, in order to understand the growth dynamics of Natal, lawfully and urbanistically
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This research investigates the microclimate and the morphology features of the central campus of the UFRN, in Natal-RN, through the use of bioclimatic tools of analysis in order to assist the implementation of the campus´ Master Plan. It develops a diagnosis of the evolution and growth of the urban space surveyed by analyzing its initial plan and the basic urban conception behind it, as well as the morphology and typologies utilized. The study makes a qualitative analysis of the local microclimate by using Katzschner (1997) methodology, with land-use and topography maps, building heights, vegetation and soil covering. It also makes use of the methodology proposed by Oliveira (1993), which examines, from the bioclimatic standpoint, the human environment as related to the urban form (site and built mass). It identifies zones whose climatic characteristics are representative of the local microclimate and classifies them into areas to be strictly preserved, areas to be protected and areas to be improved. By means of the methodology for spatial and environmental assessment developed by Bustos Romero (2001), the survey selects characteristic points of each area in order to register the environmental data relative to the two basic seasons found in the region where the campus is located, that is, the dry and the rainy season, so that it can evaluate changes in the environment which might have been caused by urban density growth, by arborization or by the influence of the urban form. It then proceeds to a quantitative and statistical survey of the collected data with the purpose of evaluating the degree of influence of the identified features over the environmental variables along the different scales of approach. The study shows the existence of different microclimates and emphasizes the relevance of the bioclimatic analysis of the built environment as a tool for the decision-making process along the development of the Master Plan for UFRN Central Campus
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This work investigates the using of kitchens of the apartments of PLANO 100 in Natal-RN, through one method s set of the functional and behavior evaluation. The theme was selected through of the emergence of the many questions that sought to understand what manners how individuals relates to the constructed space, what was the possible changes caused by these relation, also verifying how this space interferes in a daily life of theirs users. This research to search answers what to improve of the study s object and in futures production s architectonic too. The used approach combined an overview of new kinds of familiar arrangements and the evolution process of the brazilian s kitchens within social context of Brazil, with APO (Post-Occupation Evaluation), techniques through a physical space survey, questionnaires and interviews with users. Beyond to APO s implements were applied behavior setting s techniques too, what presented the most knowledge about to satisfactions levels pointed by the users
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According to article 182 of the Brazilian Federal Constitution, cities should perform social function, what brings the concept that the city should be a place for one to live well. For that to happen, it should be well administered by its public managers. However, so that there is a sound administration, one that really performs that social function, there must be, first, an efficient planning. We understand that such a thing occurs when the master plan is the main planning instrument of a city and serves as basis for its administration. We notice, however, that in most of the cities the master plan is formulated as a law that regulates urban planning but that both the population and the government most of the times are not aware of its importance concerning the relevant issues related to municipal administration, such as its relationship with the economy, taxation, the social issue, land use regulation, and, in summary, with all the aspects that constitute and that a municipal government should manage in the best possible way. One also knows that, in general, the attempt of city planning has always been connected to the duration of a mandate and that way public managers many times implement restricted measures aiming to just attain a political-electoral objective and publicizing their administration. That implies actions and works that in some cases have negative impacts or ones that cannot be removed from the cities. This study intends to show that the master plan should be the planning instrument guiding the municipal administration but that, however, what we note is a lack of connection between that instrument and the government guidelines of the municipal managers. In order to study what happens to the cities that have a planning which is not taken into account in its administration, we will use the city of Fortaleza, capital of the State of Ceará as a case study. Historically, in Fortaleza the public managers have seldom decided to administer the city in according to the master plans developed for it. We should emphasize that planning begins in the city quite late and until the current days it is being substituted by temporary measures. Through the analysis of the planning process and of the urban management of the city of Fortaleza, especially the master plans predicted since 1933, we explain that if such plans had been implemented, they could have been important tools for its administration to attain a social function, becoming therefore a place for one to live well
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The 1988 Constitution was the legal marc to define changes in Brazilian State with major importance to the layout of public politician. In that moment of redefinitions e openness to new ways the redemocratization, participation and decentralization of public school had as their starter the elementary school. This work focus on the manage of FUNDESCOLA, particularly one of its politics called PDE (Educational Development Plan) wich purpose is guarantee a better quality in teaching and spread out democracy throughout its methodology. It was chosen two public schools: Professor Ulisses de Góis and Antonio Campos. The theoretical and methodological orientation is based on the theory of participative democracy developed by authors such as Putnam and Pateman. They says that a cultural background precedes individual participation in society. The collected data (educational legislation, surveys with all sectors of schools and technicians of Natal educational secretary, and relevant documents of de institutions) showed that PDE. Implementation had opposite runnings in the schools studied. In one, as a consequence of bad preparations of its teachers to absorve its methodology, PDE failed. In another way, PDE achieved its goals, especially helping the structure of action plans of the school and the administrative organization making possible several pedagogic activities planned. The work concludes that the main factor the failure or success of PDE relies on the organizational (both political and pedagogical) structure of each school. This discovery implies three important guidelines when comes to formulation of public politicians: a) Constitution of school; b) the local actors who manages the actions; c) the colletive interest in taking part of decisions