Imagens do terceiro setor: um estudo com pais e responsáveis financeiros das organizações educacionais

The present report is the result of an applied research in the educational entities of the third sector, aiming to demonstrate whether the financial influences the perception of users on the image of those entities. For both used the prospect of integrative marketing relationship adapting to and developing a set of indicators which bore the measurement of images from the model of Machado et al (2005) and Kotler and Fox (1994). The sample included a total of 187 parents and financial responsibility in 03 (three) institutions of education in Natal / RN. These data were processed by multivariate statistical analysis, factor analysis, linear regression, analysis of cluster and discriminant analysis. The factor analysis also identified 6 images perceived by users of services. Next were the relationships of cause and effect between the financial and images formed. In discriminant analysis, was identified two distinct groups of parents and guardians with financial perceptions similar and well defined. The result of the work shows that the differential level of financial participation of parents and guardians not influence the formation of the images formed from educational institutions of the third sector

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

Uma pesquisa sobre a opinião pública sobre incentivos financeiros para doação de óvulos no Brasil

Objective: The objective of this study was to assess the opinions of the Brazilian population about incentives for oocyte donation. Methods: A cross-sectional descriptive approach was used to consult the Brazilian public. The data collection involved the use of a structured questionnaire about legal and ethical issues surrounding oocyte donation. Individuals were randomly selected from the general population using different e-mail lists. Potential participants were contacted by e-mail and invited to participate in the study by completing an online web survey. Results: A total of 1,565 people completed the survey, including 1,284 women(82%) and 281 men(18%). Among the respondents, 1,309(83.6%) were university graduates, 1,033(66%) had a personal income ≥1,250 US dollars/month, 1,346(86%) considered themselves to be religious and 518 (33.1%) were health professionals. While many participants believed that women may donate their oocytes for altruistic reasons, the majority believed that a lack of oocyte donations is due to the prohibition of payments(64.3%) and that incentives would facilitate the decision to donate oocytes(84.7%). The majority of the participants(65.3%) agreed that a financial incentive(i.e., paying the donor) would be the most practical solution for increasing the number of oocyte donations. These results tended to be independent of gender, age, income, religion, education level and profession. Conclusion: While the Brazilian Federal Council of Medicine prohibits payments for oocyte donation, the majority of study participants had no objection to compensating oocyte donors. Moreover, most of the participants agreed that a financial incentive is the most practical solution to increasing the number of oocyte donations.

Conciliação dos orçamentos das empresas estatais com os orçamentos e os imperativos financeiros nacionais

Resume los problemas de la compatibilizacion entre los presupuestos de las empresas estatales con los de los imperativos financieros nacionales.

Mapeamento de tecnologias informacionais sobre dados abertos em saúde pública: destino de repasses financeiros federais

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Gestão dos recursos financeiros de saúde nos municípios da DRS VI Bauru-SP

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Implantação de CGH's na Amazônia: uma visão global com ênfase nos aspectos hidrológicos, tecnológicos, ambientais e financeiros

Um problema de grande relevância social na Amazônia é o fato das pequenas comunidades isoladas não serem contempladas pelos benefícios dos grandes empreendimentos hidrelétricos instalados na região. Uma solução alternativa a para este problema, é o aproveitamento da grande malha de pequenos rios e igarapés da região a partir da implantação de Centrais Geradoras Hidrelétricas – CGH’s (antigas mini e microcentrais).. Dentro deste contexto, o presente trabalho analisa e discute certos aspectos gerais inerentes à implantação das CGH’s, e principalmente, trazendo-os à realidade das pequenas bacias Amazônicas. Os aspectos a serem abordados neste trabalho dizem respeito às avaliações preliminares de terreno, aspectos hidrológicos, tecnológicos, ambientais e financeiros. Os aspectos são analisados de forma global para implantação de CGH’s e suas etapas, também analisados e aplicados a um estudo de caso – implantação da CGH irmã Dorothy na pequena bacia hidrográfica do Igarapé são João em Anapú-pa, onde foi possível a utilização de metodologia existente para um estudo aprimorado de implantação de CGH’s na Amazônia. No âmbito hidrológico, utilizou-se um modelo chuva-vazão desenvolvido por Blanco 2005 e aplicou a pequenas bacias da Amazônia que não possuem registros de vazão. Nos aspectos tecnológicos utilizou ferramentas computacionais para predição de desempenho de turbinas axiais de baixa queda adaptas ao relevo da região, e simulados para a turbina axial a ser implantada na CGH irmã Dorothy. No contexto ambiental atualmente há forte cobrança pelas autoridades competentes locais para realização do estudo ambiental inerente ao aproveitamento, e se tratando da região Amazônica, ambientalmente muita agredida pela ação do homem, os estudos devem ser bem definidos, apontando os possíveis impactos que podem ser causados pela CGH, descritos no RAS (Relatório Ambiental Simplificado) anexo deste trabalho. Desta forma foi desenvolvido um método para cálculo e simulação da área inundada para implantação de CGH’s na Amazônia, aplicado à CGH irmã Dorothy. No âmbito financeiro, são raras as informações referentes aos custos de implantação de CGH’s na Amazônia. Assim, foram levantados os custos referentes à implantação da CGH irmã Dorothy e comparados a custos de CGH’s e de geradores a diesel disponíveis na literatura.

Análise de desempenho por meio de indicadores econômico-financeiros em uma empresa prestadora de serviços

The performance analysis based on indicators is an important tool when you want to check the economic and financial situation of a company. From the information provided by the ratios and their analysis, we have a better base for a decision making In this context , this study aims to analyse the financial and economic performance of a service providing company in the cleaning area, in the period between 2011 and 2012 , based on selected financial indicators, and basically calculated from the financial statements (Balance Sheet and Income Statement) , beyond effectuated the vertical and horizontal analysis of them. For the methodological procedures it was used a descriptive case of study and combined (quantitative and qualitative). The results revealed that the economic and financial situation of the company is healthy , once the results are considered satisfactory

Acesso a dados financeiros da gestão da saúde pública: uma análise do sítio do Datasus

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Análise de indicadores econômicos e financeiros: estudo em empresa do setor sucroenergético no interior do estado de São Paulo

Não disponível

Aplicação da moderna teoria do Portfólio em ativos não financeiros

The Markowitz's objective functions, Value-at-Risk and Conditional Value-at-Risk, are largely used tools in the financial Market for portfolio optimization. This paper tries to analyze these functions having as a target to adapt them for application in non-financial assets portfolios. The paper uses as an example the Electricity Market to analyze and optimize a fictitious investment portfolio of a possible electric power utility. Showing that, besides being possible, which considerations must be taken and which analysis must be made to apply the Modern Portfolio Theory in the non-financial universe

Análise de redes sociais e aspectos financeiros da produção de tilápias em tanques-rede na uhe de Ilha Solteira

Pós-graduação em Agronegócio e Desenvolvimento - Tupã