998 resultados para Plano Oficial de Contabilidade


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This project wants to analyze the newspaper like a collective organic intellectual thing, and its action like a conservator integral journalism, it makes it looks like a politics block. In this case, the newspaper inserts itself in a process to support the dominated fundamental class. In the same time, it searches to disqualify politically, using the news and the opinion, the sprouting of against-hegemony even untimely and distant in the historical time. Facing this proposal we take as study object the FOLHA DE S. PAULO, nowadays the most representative agency of the great conservative press. Our theoretical reference takes as base the Gramsci organic intellectual formularizations, hegemony, position´s war, integral journalism and private device of hegemony. We allow ourselves, in a subsidiary way to the Gramsci basement, using the novel 1984 written by George Orwell, as a method to explicit, in a comparative way, the manipulation of the reality by the newspaper in its activity of collective organic intellectual. The ideology is the heuristic connection point to make convergence between reality and fiction. For the intended evidences we develop analysis of the daily covering about two great accidents occurred in 2007: The landslide of part of the workmanships of the tunnel of the Companhia do Metropolitano de São Paulo-Metrô (line yellow 4). And the flying disaster involving the airbus of Transportes Aéreos Meridionais-TAM, flight 3054, also in that state. In the first accident we find endorsement of the newspaper to the São Paulo´s government, in the person of the politician actor José Serra (PSDB), representative of the conservative forces and responsible for the workmanships of the Subway, to who it tried to distance politically of the fact. In the second event, the opposition to the politician actor Luis Inácio Luis Lula da Silva and his politics block, the PT, as a possibility against-hegemonic contested, being the mentioned actor appointed as responsible for the occurrence. However, the newspaper says that it is independent and direct, and this direct action comes from the environment. In this environment, the diversity of conceptions of world would guide the publishing work, making the FOLHA DE S. PAULO to take it as a reference for the intended objective, hiding the politics block militancy

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According to the Public National Security Plan, the security is "[ ] a right by democratic excellence legitimately desired by all sectors of society, which is the fundamental right of citizenship, obligation of the constitutional state and responsibility of each one of us." The 1988 Constitution recognized the rights of life, liberty and personal integrity, considered torture and racial discrimination as crimes. The prime directive of the National Security and Citizenship (Law No. 11,707 of June 19, 2008 - PRONASCI-Brazil) expresses the commitment of the Brazilian state with the promotion of human rights. But despite this formal recognition, official violence continues to be used as a means of maintaining social order, consolidating a police action violating human rights (Amnesty International report "They go in shooting" - AI Index: AMR 19/025/2005) . This thesis analyzes the police work combined with the extension of citizenship rights, the spaces of freedom and democracy as a measure for the degree of affirmation or denial of the Human Rights in Brazil, and proposes the construction of a human friendly Police Force (Post - Colonial, Post-Abyss, Intercultural and Democratic)

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Em eqüinos, as enterotomias no cólon descendente são necessárias para remover enterólitos, corpos estranhos e material alimentar compactado que não podem ser removidos por técnicas conservativas. Este segmento intestinal possui um suprimento sangüíneo pobre, além de predisposição a complicações pós-operatórias relacionadas à contaminação bacteriana. Assim, este estudo foi conduzido com o objetivo de efetuar avaliações clínicas e anatomopatológicas do emprego de adesivo tecidual à base de cianoacrilato no cólon descendente de eqüinos, comparando-o a uma técnica de sutura aposicional convencional. A intervenção cirúrgica foi realizada em 15 animais posicionados em decúbito lateral direito, através de laparotomia pelo flanco esquerdo, sob anestesia geral inalatória. Após a exteriorização do cólon descendente, foram realizadas duas enterotomias de cinco centímetros de extensão cada, distanciadas 20cm uma da outra. Os animais foram aleatoriamente distribuídos em cinco tempos de observação de três animais cada e sacrificados aos três, sete, 14, 35 e 70 dias de pós-operatório. O adesivo butil-2-cianoacrilato e o fio de poliglactina 910 mostraram-se igualmente apropriados para uso em enterorrafias desse órgão, sendo que o fio de poliglactina 910 provocou inflamação inicial mais intensa que o cianoacrilato e, mais tardiamente, ambos causaram inflamação granulomatosa do tipo corpo estranho observada, primeiramente, junto ao fio de poliglactina 910 (7º dia) e, a partir do 35º dia, ao redor do cianoacrilato.

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Given the paradigm of inclusive education, the presence of students with autism spectrum disorder in regular schools has become more significant in recent years. Studies have revealed, however, deficits in academic participation of these students in these settings. Among the factors contributing to this phenomenon include poor teacher training and the lack of strategies to promote curriculum access. The aim of this study was to develop an instrument that would promote academic inclusion of a student with autism through procedures that could simultaneously empower the teacher. In this perspective, the study aimed to analyze the effects of an Individualized Educational Plan (IEP), developed collaboratively with teachers, on the academic and functional development of a student with autism in an early childhood education setting. Data were collected in a private school located in the city of Natal in Rio Grande do Norte, in the course of the academic year 2012. In addition to the student with autism, one teacher, a specialized educator, and four teacher aides participated in the study. The research used a single subject quasi-experimental design (AB) as well as qualitative methods of data analysis. The study was conducted in three phases: characterization, baseline and intervention. The first comprised interviews with the child´s parents and teachers, as well as the identification of two routines focus of intervention. In the second phase, the amount of time the student spent engaged in the selected routines during baseline was analyzed. In the third phase, the researcher prepared, collaboratively with the teachers, an individualized educational plan (IEP) for the student. Finally, the IEP was implemented by the teachers. The results indicated qualitative and quantitative changes in student´s participation in academic and functional tasks after the intervention program

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The concern about preservation of the environment reaches different layers and sections of global society. The environmental prior quality of our planet can only be reached through changes in the attitudes taken in relation due to the waste generated by society, this also lead involving the education sector, in example of the Superior Education Institutions where the concept of ambiental management needs to gain a growing space.In the Federal University of Rio Grande do Norte, can be found the Universitary Restaurant as an example of a Food and Nutrition Unit, it is a restaurant destined to provide services to the academic comunity with the production and distribution of meals. In this operational context the work itself aims subsidies and funds to the search of as minimal generation of residues as possible, applying environmentally correct processes and practices. The work was developed in the period of September to October of 2009 in the Universitary Campus of Federal University of Rio Grande do Norte, in the Universitary Restaurant of the referred institution. The project involved all the employees of the restaurant and used like method the action survey. The produced waste was characterized, arranged according with it s nature (organic or inorganic) classificated following the NBR ISO 14004, adapted by Kinasz (2004) that adjusts the Standards to the specific reality of Food and Nutrition Services being diagnosed an expressive amount of produced waste in the Universitary Restaurant, it can be assured that a culture of wasting is very present and exists, contributing to the rise of solid residues, damaging the environment and consequently reflecting in the costs and expenses of the Unity, a known fact that characterizes and justifies the need of a promoting and active action that leads to positive reflexes in the economic and environmental area, drafting a Plan for Integrate Management of Solid Residues on the Universitary Restaurant of Federal University of Rio Grande do Norte

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The relevance of rising healthcare costs is a main topic in complementary health companies in Brazil. In 2011, these expenses consumed more than 80% of the monthly health insurance in Brazil. Considering the administrative costs, it is observed that the companies operating in this market work, on average, at the threshold between profit and loss. This paper presents results after an investigation of the welfare costs of a health plan company in Brazil. It was based on the KDD process and explorative Data Mining. A diversity of results is presented, such as data summarization, providing compact descriptions of the data, revealing common features and intrinsic observations. Among the key findings was observed that a small portion of the population is responsible for the most demanding of resources devoted to health care

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The Expansion Plan of the Federal Network of Vocational Education foresees the construction of 860 new units of instruction until 2020, representing a strong growth against the 140 existing units prior to its disclosure by Federal Government of Brazil, in 2005. The Federal Institutes of Education, Science and Technology have been performing the expansion while experiencing the shortcomings and challenges of units still in development, created in previous phases of the Plan. The quality of the services of these institutions has been evaluated by the control bodies, which require the submission of performance indicators in annual management reports of institutions under their jurisdiction. In this context of expansion process, particularly, is desirable to identify possible changes in quality standards. Thus, this research was motivated by the following problem: there was difference in the performance of the Federal Institutes of Education, Science and Technology after the inauguration of the first units of phase II of the Expansion Plan of the Federal Network of Vocational Education? This is an exploratory-descriptive, ex-post-facto, quantitative approach research, which aims to contribute to the knowledge of the impact of the expansion of the Federal Network. The data were collected from 12 indicators presented in management reports of 38 Federal Institutes through years 2007 to 2011 to evaluate the performances using descriptive statistical techniques. The indicators were analyzed in both consolidated and open manners by the following perspectives: country region, growth of instruction units and institutions origin. Was also performed a multivariate analysis of clusters in order to identify excellence groups of Institutes. The results showed differences in the expansion plan s development among Brazilian regions, both in terms of infrastructure and academic indicators, with better results in the Midwest and South, and that there are differentiated profiles of institutes as its origin, where the best quality indicators occur in those originated by integration of different educational institutions. Still, were identified two excellence groups, with emphasis on academic management, human resources and expansion

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This work presents the analysis of an antenna of fractal microstrip of Koch with dielectric multilayers and inclinations in the ground plane, whose values of the angles are zero degree (without inclinations), three, seven and twelve degrees. This antenna consists of three dielectric layers arranged vertically on each other, using feeding microstrip line in patch 1, of the first layer, which will feed the remaining patches of the upper layers by electromagnetic coupling. The objective of this work is to analyze the effects caused by increase of the angle of inclination of the ground plane in some antenna parameters such as return loss, resonant frequency, bandwidth and radiation pattern. The presented results demonstrate that with the increase of the inclination angle it is possible to get antennas with characteristics multiband, with bigger bandwidth, and improving the impedance matching for each case analyzed, especially the larger angle

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O artigo descreve a trajetória, bem como apresenta as conclusões de pesquisa que resultou em dissertação de mestrado em educação, defendida em 1997, cujo objeto de estudo é o profissional que atua na educação infantil em nosso país. As análises levaram à conclusão de que, ao longo da história, tem-se reforçado a imagem do profissional dessa área como sendo a da mulher naturalmente educadora, passiva, paciente, amorosa, que sabe agir com bom senso, é guiada pelo coração, em detrimento da formação profissional. A não-valorização salarial, a inferioridade perante os demais docentes, a vinculação do seu trabalho com o doméstico e a deficiência articulam-se à difusão da figura mitificada, que não consegue desvincular-se das significações que interligam a mãe e a criança.

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This research study deals with the production and distribution of drinking water with quality and safety in order to meet the needs of the Man. Points out the limitations of the methodology for assessing water quality in use today. Approaches the recommendations of the World Health Organization (WHO) for adoption, by the companies responsible for producing and distributing water, of assessment methodologies and risk management (HACCP), in order to ensure the quality and safety of water drinking. Suggests strategies for implementing the plan for water safety plan. Uses the process of water production, composed by Maxaranguape river basin, the water treatment plant and distribution system, which is part of the Plan for Expansion of the Supply System of Natal, as case study. The results, it was possible to devise strategies for implementation of the Water Safety Plan (WSP), which comprises the following steps: a) a preliminary stage. b) assessment system. c) process monitoring. d) management plan and e) validation and verification of the PSA. At each stage are included actions for its implementation. The implementation of the PSA shows a new type of water production, in which the fountain as a whole (watershed and point of capture), the Water Treatment Plant (WTP) and distribution, shall compose the production process, over which to build quality and safety of the final product (drinking water)

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A intenção desse artigo é analisar alguns objetivos e metas propostos para o ensino médio, pelo antigo Plano Nacional de Educação (pne Lei n. 10.172/01), no sentido de avaliar quais deles foram totalmente alcançados, quais foram parcialmente alcançados e quais não foram atingidos, visto que um novo pne está sendo proposto. Por outro lado, nosso objetivo também é avaliar em que medida o alcance ou não das metas propostas no início da década passada influencia na percepção e nas expectativas dos alunos do ensino médio em relação ao seu ingresso, num futuro próximo, no ensino superior. Serão abordadas questões referentes ao atendimento e à oferta de ensino médio e suas questões pedagógicas específicas.

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Este artigo apresenta uma análise inicial do financiamento das ações do Plano de Desenvolvimento da Educação - PDE -, lançado em abril de 2007 pelo governo federal, focalizando algumas expectativas, impasses e impactos. Muitas das inquietações e dúvidas aqui expostas foram manifestadas no Seminário Itinerante O Plano de Desenvolvimento da Educação - PDE - em Debate nas Universidades Públicas Paulistas, em que especialistas de diferentes instituições tiveram a oportunidade de debater com os formuladores e responsáveis pela implementação do plano. Optou-se por organizar análise em três partes. Na primeira parte, discutem-se alguns pressupostos do financiamento da educação nacional, mostrando que o país pode e deve aplicar mais recursos para alcançar um desenvolvimento educacional e social adequado. Na segunda, analisam-se documentos do MEC que explicitam as concepções que fundamentam o PDE no que se refere ao financiamento das 40 ações propostas. Na terceira, os autores se posicionam quanto à forma de financiamento adotada e quanto aos recursos previstos ou alocados para a execução das ações. Para finalizar, uma série de questões sobre o plano são levantadas em perspectiva propositiva.

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Brazilian constitution says that all Brazilians have basic survival rights such as education, sanitation and food, but these basic rights are luxury for some. So, thinking about this, this paper aims to develop a critical analysis about the (re)production of the discourse on poverty, and consequently on the poor, given by the federal government, through the official website of the program Brazil Without Poverty (Brasil Sem Pobreza), the media, represented by Veja magazine, and by those who affirm to be representatives of the poor; like the Single Central Slums (Central Única das Favelas CUFA). Our aim is to present a critical reflection on the discourses about the poverty in the voices of the government, Veja magazine (media representative) and CUFA (poor representative) and their contribution to the development of the meanings of the theme in Brazilian society. In order to do so, we have identified categories based upon Bajoit (2006a) to classify which the author calls faces of poverty . We have used the Sociological and Communicational Discourse Approach (ASCD) as developed by Pedrosa (2012a, 2012b, 2012c), within the Critical Discourse Analysis as theoretical apparatus, and also the studies in which the ASCD is built upon such as Sociology for Social Change (BAJOIT, 2006), the Cultural Studies (HALL, 2005), and the Functional Systemic Linguistic, especially the Evaluating System (MARTHIN & WHITE, 2005, VIAN JR et al, 2011). Thus, the discourse on poverty or on fighting poverty, extracted from news, chronicles and other genres of the mentioned vehicles, are taken as object of study to understand identities that are created and renewed on poverty and on the Brazilian poor, as their dependence on the government and civil society, their exploitation by the economy, and even the media that sometimes features them as delinquent

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O presente artigo apresenta uma análise do Plano Nacional de Saúde publicado em 2004. Este documento expressa um importante período de transição na gestão do SUS, uma vez que foi predecessor do Pacto pela Saúde. A partir de um estudo descritivo com base em procedimentos quantitativos e qualitativos, o objetivo foi compreender as ideias centrais do documento, identificando as conexões existentes entre seus princípios, objetivos e prioridades. O principal resultado do estudo foi a identificação da integralidade das ações, da capacitação dos recursos humanos e mudança do marco regulatório com base numa visão intersetorial como núcleo central do documento. Essas ideias, por sua vez, circulam pelo discurso das diretrizes do plano, fortalecendo os laços do eixo central do texto na reorganização da atenção ambulatorial e na qualificação profissional. Por fim, quando comparadas metas e ações previstas nas diretrizes, observa-se uma tensão entre o que foram denominados vetores da verticalidade e da horizontalidade, deixando em aberto o rumo do lugar social em disputa.

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The model of strategic city planning is applied to Latin American and Brazilian cities since the 1990s. Notwithstanding, in many cities, the production of space has not followed the international model stricto sensu, but a variation of the model, here called, strategic city planning without a plan or peripheral (or yet incomplete) urban entrepreneurialism . This seeks to build city attributes in order to qualify cities for the competitive international and/or regional markets. This includes the production of iconic buildings and structures, here called urban icons. They rapidly become symbols in the contemporary city landscape, facilitating the promotions of the city for tourism and business. This also helps produce charismatic leaderships. However, what it does best is to promote real estate development. This dissertation seeks to understand the role of iconic buildings in the promotion of real estate business in Natal, especially how it helps to fuel prices in the market. The research is done by use of interviews with civil servants and private entrepreneurs related to real estate business