994 resultados para Execução fiscal


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Principalmente a partir do final da década de 1990, com as crises internacionais que afetaram especialmente os países em desenvolvimento, passou-se a designar maior importância a temas como dívida pública, sua gestão e o desenvolvimento do mercado de títulos públicos. Nos últimos dezesseis anos da economia brasileira observamos diferentes momentos da situação do endividamento público. O crescimento da relação dívida pública/PIB e a piora da sua composição (em relação aos indexadores) são características do período de governo de Fernando Henrique Cardoso (1995-2002), enquanto o decréscimo da dívida pública em relação ao PIB, assim como a melhora de seu perfil, foram características presentes durante o governo de Luis Inácio “Lula” da Silva (2003-2010). É importante destacar que o cenário da economia mundial, em cada um dos períodos citados, influenciou diretamente na execução da política econômica, e, portanto, na gestão da dívida pública

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O objetivo deste trabalho é avaliar a situação financeira dos estados de São Paulo e Rio Grande do Sul após a renegociação da dívida financeira com o governo federal. A renegociação da dívida foi efetivada mediante a aprovação de um Programa de Ajuste Fiscal com metas periodicamente reavaliadas. É realizada uma contextualização histórica da economia brasileira e da situação dos estados brasileiros. Em seguida, é estudado o Programa de Ajuste Fiscal do Estado de São Paulo, e o Programa de Ajuste Fiscal do Estado do Rio Grande do Sul. Por fim, são realizadas algumas considerações acerca dos Programas desenvolvidos e realizados pelos Estados

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The present paper conducts an analysis of all steps for the construction of diaphragm walls, from obtaining the soil parameters until its execution. Construction stages of diaphragm wall are detailed. The paper presents a detailed analysis of the main available calculation methods to obtain the soil parameters and the design of the diaphragm wall. A case history extensively documented in previous research and present in international symposiums was chosen for an analysis of construction process and excavation’s instrumentations, as well as emphasizing the importance of temporary works and construction sequence for deep excavation with cast in-situ diaphragm walls. In general, it is possible to conclude the main difficulty and uncertainty of the dimensioning are obtaining the soil parameter for diaphragm wall design. And, it is also possible to conclude the monitoring and execution control are paramount to the success of the diaphragm wall construction

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Nowadays, in business environment, organizations seek to differentiate through special programs and plans, taking the concepts of sustainability, performance and benefits generated for society. Based in this competitive environment, as companies depend on the use of subcontractors to perform services for your different customers, the work performed by them is directly related to the vision created by the final customer’s vision of the company responsible for the project. Considering that the supplier hired to execute the project does not share the strategic concepts related to the level of services to be offered to the final customers, thus creating the need to develop methods that enable the alignment between the project owner, responsible for preparing the executive project, and the supplier, responsible for the execution of the work. Tangent to this need, it was necessary to create a method of evaluation and categorization for suppliers to hired for the projects. As a result it has been proposed a process of categorization of suppliers, through the restriction of possible companies to be hired for a project designed to promote alignment between strategies and continuous improvement of the solutions offered to the market

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This work brings to its content proposed deployment of a system of quality management in paving asphalt based on the elaboration of a basic training to meet those entering this area of civil engineering at a technical manual for the implementation of major services running on paving of roads. The training was designed to serve both those entering the field of asphalt paving, synthesizing the complex processes involved in paving services and providing an overview of the steps in implementation thereof, as well as entrants must meet the enterprise user of this system, providing them an idea of the method used by the company designing the paving of roads. The technical manual presented in turn, has 8 (eight) of the main services components of a work of paving, which are: Mobilization and Maintenance of construction site, Regularization and subfloor preparation, execution or sub-base BGS base (graded gravel plain), Execution of sub-base or base BGTC (graded gravel treated with cement), Implementation of subbase or base Macadam hydraulic Priming bituminous waterproofing, asphalt binder Priming and finally the execution flexible pavement - HMA (hot milled asphalt concrete). These services are presented in the form of IT-Education work, this seven items are presented that guide the performance of services, thus providing overall guidelines to perform the services described in it. The development of IT's was based on experiences in day-to-day paving near the theoretical precepts presented in the literature, so the conditions specified in these documents aim to always guide the implementation of services in general, giving the process a versatility major operation, as this work takes into account the dynamics of such services, as well as the variety of their execution according to local conditions and specified in the project. So in general we can say that this ... (Complete abstract click electronic access below)

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Due to the new discoveries of oil and gas reservoirs, and also the increasing production of bio-fuels, the brazilian general pipeline system is being vertiginously extended. On the other hand, there is a lack of clear parameters that would allow a better utilization of the geological-geotechnical studies in the process of environmental licensing of pipeline systems. Therefore, this paper presents guidelines that would orientate the environmental licensing procedures to build pipeline systems, and also the geological-geotechnical studies that would support the characterization of the physical context. The method applied in this study consisted in the existing data survey and in their organization, analysis and review. In doing so, there is a well-subsidy integration of the many steps of the pipeline system implementation, the required environmental licenses and the investigation methods of the correlated physical context. As a result, it’s presented a flowchart of the guidelines, detailing the interaction between the environmental licensing, the geological-geotechnical studies and the phases of the pipeline’s project.

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In present article, we present reflections on the process of closing public schools in the countryside in Brazil. Through bibliographical survey, as well as documental research, we carried out a retrospective analysis of the historical moment in which the implementation of policies of mass education directed to people living in rural areas occurs. We have also sought to raise socio-political-economic aspects of the moment in which the process of closing these schools is intensified. The results obtained suggest possible implications of this closure policy, in addition to indicating some of the challenges posed to the public policy of education in the country; for example, the Brazilian federal context and the budget limitations imposed to subnational governments with regard to the funding of school education, particularly in relation to small municipalities and/or municipalities with low tax revenues. This situation quite often occurs because these municipalities present reduced budgets, depending largely on transfers of financial resources from other spheres of the Government, either federal or state, the so-called intergovernmental budgetary transfers; namely, the Municipalities Participation Fund. Such issues demand the resumption of debates about the federative pact, in particular with regard to fiscal federalism, given that the financial capacity of each subnational government is crucial to the implementation of educational policies.

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The financial crisis of 2007 brought the discussion of fiscal policy. This was used as a way for governments to mitigate the potential social and economic impacts of the crisis, since only the monetary policy would not be effective. Historically, banking crises engender increases in public debt, not only for the relief operations, but also by the policies of government primary spending and/or, as in the recent crises, by the purchase of the “toxic” financial assets. The discretionary fiscal policy is then discussed, since it is essential, it is required well articulated and coordinated actions in order to mitigate their respective current and future crisis.

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The paper presents a study of fiscal policy and public debt in Brazil from 1994 to 2008. We assert that fiscal policy in Brazil was conducted in accordance with a new macroeconomic model, and that the measures adopted in that framework resulted in the construction of a new fiscal model. The fiscal policy in this new system has the main role of debt sustainability, with a suitable revenue and spending policy, conducted to achieve the goals of a positive public sector primary result.

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The aim of this paper is to discuss the quality of fiscal policy in Brazil and Mexico and investigate whether fiscal policy influence is favorable to reduce the unemployment rate. Public spending, which has a positive effect on the level of employment when results in additional aggregate demand, may cause a negative effect on employment, if its financing depends on persistent high interest rates. Brazil and Mexico have engaged in a long effort to control public spending and to reduce the public deficit to zero. Does this policy bring a positive result to the economic activity no matter how actual public deficit has been financed? We select variables related to public budget as public sector borrowing requirements, taxes, public debt and others to form a data base. The fiscal institutional arrangement and the data allow us to evaluate the fiscal policy as a who leand to discuss the importance of credibility and reputation of the government.

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The study articulates the relations of power / knowledge in the production of crime and operationalization of the law, the subtle way in which technologies of gender naturalize actions and reactions in relationships, partnerships and daily struggles between staff and prisoners and the processes of subjectivity in contemporaneity . This study has as epistemological matrix the genealogy proposed by Michel Foucault, who has allowed diverse pathways as document reviews, semi-structured interviews, performance groups and courses. The interweaving of the forces and discourses has engendered the impact of technologies on gender, especially masculinity, in the present relations between staff and prisoners. The impact of this relationship puts on display the modulations of subjectivity in a continuum of oscillation between normalizing and singularizing modes of subjectification.

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Pós-graduação em Ciência da Computação - IBILCE

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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The design of oral health has as its most important to bring knowledge, prevention and treatment for the population of municipalities that have this important means of promoting health in general. These programs are based on socio-educational projects, such as tooth brushing, educational lectures, projects, preventive and, fluoride use, application of sealants in pits and even the prevention of oral cancer. In the area of healing, the centers of dental specialties (CEO) associated with the PSF are responsible for implementing treatment of periodontal diseases, trauma, restoration of teeth affected by dental caries, prosthesis design for functional rehabilitation of the patient, biopsies of oral lesions , among other specialties. This study aims to evaluate the students of the Graduate Program in Dentistry, Universidade Estadual Paulista Julio de Mesquita Filho, Campus de Araçatuba, in order to coordinate a program to promote health in their communities. The result based on parameters in the OMS showed that the majority of graduate students of the Faculty of Dentistry Araçatuba acquired knowledge to a reasonable oral health program in their city as a coordinator.

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Wood is a renewable material and has unique characteristics that stem from its orthotropic properties. The objective of this study was to develop and implement an informational Selection of Materials and Manufacturing Processes appropriate to the activity of Product Design - Woods. Composed of a Digital Information System, distributed, and an ordered collection of samples. The design of a product, carries with it the choice of material, and the choice of a manufacturing process. Information on materials and manufacturing processes are available with different content, media and interfaces. However, such information is not systematized so that they can be recovered, as the need for the designer, especially on wood. This set of methods is called the Selection of Materials and Manufacturing Processes. It is hoped through this study that the methodologies for SMPF are employed by product designers, architects and engineers in Brazil.