Um Estudo Comparativo sobre a Atuação do Controle Interno em Pequenos Municípios do Cariri Ocidental Paraibano

O presente trabalho tem como objetivo investigar a realidade dos pequenos municípios do Cariri Ocidental Paraibano, quanto ao uso do controle interno no gerenciamento dos processos internos. Buscando caracterizar o perfil dos servidores que atuam no gerenciamento e no Controle Interno do município, além de verificar quais municípios possuíam o Controle Interno e qual seu atual estágio de implantação, e ainda, identificar se o Controle Interno subsidia o gerenciamento dos processos internos. No tocante aos procedimentos metodológicos, este estudo se caracteriza como um estudo de casos múltiplos, tendo ainda um caráter descritivo, comparativo, com abordagem qualitativa. Com relação à coleta de dados, essa se deu com mediante a aplicação de um questionário, contendo questões fechadas e abertas, junto ao servidor responsável pelo controle interno das prefeituras dos municípios de Amparo, Assunção, Congo, Ouro Velho, Prata, São José dos Cordeiros, São Sebastião do Umbuzeiro e Zabelê. Quanto ao perfil dos servidores que atuam no gerenciamento e no Controle Interno, é caracterizado de modo igual entre homens e mulheres, sendo que a maioria possui nível superior completo, sendo compatível com a função desempenhada. Ainda, constatou-se que o estágio de implantação do Controle Interno é recente em alguns dos municípios pesquisados, apenas o Congo possui o Controle desde o ano de 2013, outros dois municípios estão em fase de implantação como o Prata e São Sebastião do Umbuzeiro, e no município de Amparo, o projeto está na câmara municipal aguardando votação para aprovação. A pesquisa revelou que alguns dos municípios demonstraram preocupação com possíveis erros, fraudes e irregularidades diante dos processos; reconhecendo assim a importância do uso do Controle Interno na administração pública, mediante o que preconiza a CF de 1988. Palavras-chave: Controle Interno. Gerenciamento de Processos. Servidores.  

Extractive Latifundio and the Low Income of the Extractive Reserve Rio Ouro Preto, Western Amazon

In an attempt to mitigate the environmental impacts caused by large farmers, extractive reserves (RESEXs) were founded with the objectives of conserving biological diversity and meeting traditional communities’ vital needs. This study aimed to evaluate whether the objectives of human needs satisfaction and environmental conservation were achieved based on institutional investments in a RESEX in the Brazilian Amazon. The study was developed through the association method, and we confirmed interference due to the dependence relationship that occurred between the variables of the economic and social groups with the institutional one. Here, we conclude that low investments in social (education and health) and productive policies (roads, transport, and technical assistance) prevent social development and consequently motivate deforestation when families seek to ensure subsistence

Social responsibility and corporate reputation: an investigation on the perception of stakeholders in the electric utility northeast

The new scenario, where organizations realize the importance in dealing with several factors that circumscribe its environment, makes the figure of the stakeholder a key point for this interaction between organization and environment. This study sought to highlight the corporate reputation, from the identity of the associated image and desired image Celpe, northeast electric utility, in the matters of corporate social responsibility, through the perceptions of stakeholders within the context of that company. The participants were service users of the studied company, representing the image associated with the company, and employees. We identified several aspects of socially responsible practices promoted by the organization and set out in questionnaires for the two groups. When analyzing the results it was found that the company has little knowledge of social Celpe, while several of their employees know such actions. It was evidenced that these actions have reduced their visibility when the service fails. However, when relating the various aspects of social responsibility and corporate reputation of the organization, the results provide evidence of an association between these variables, for both groups of participants.O novo cenário, no qual as organizações percebem a importância nas relações com diversos fatores que circunscrevem o seu ambiente, torna a figura do stakeholder um ponto-chave para essa interação entre organização e meio. O presente estudo procurou evidenciar a reputação corporativa, a partir da identidade, da imagem associada e da imagem desejada da Celpe, concessionária de energia elétrica nordestina, quanto aos aspectos da responsabilidade social corporativa, por meio das percepções dos stakeholders inseridos no contexto dessa companhia. Participaram da pesquisa usuários dos serviços da companhia pesquisada, representando a imagem associada pela sociedade, e colaboradores da empresa. Foram identificados diversos aspectos sobre as práticas socialmente responsáveis promovidas pela organização e expostos, em questionários, para os dois grupos. Ao analisar os resultados, verificou-se que a sociedade tem pouco conhecimento das ações sociais da Celpe, enquanto vários dos seus colaboradores conhecem tais ações. Ficou evidenciado ainda que essas ações têm sua visibilidade reduzida quando a prestação de serviços é falha. Entretanto, quando relacionados os diversos aspectos da responsabilidade social com a reputação corporativa da organização, os resultados trazem indícios de uma associação entre essas variáveis, para os dois grupos de participantes

Um estudo sobre os efeitos no patrimônio e resultado dos bancos brasileiros decorrentes da adoção do ajuste ao valor de mercado

Este trabalho aborda o reconhecimento e mensuração dos instrumentos financeiros, especificamente os títulos e valores mobiliários e tem como objetivo principal investigar a existência de efeitos estatisticamente significativos no patrimônio e resultado de Instituições Financeiras Bancárias após alterações das normas e procedimentos contábeis locais (BR GAAP), advindas Circular do BACEN 3.068/2001, no que concerne à adoção do ajuste a valor de mercado. Foram empregadas como tipologias: a pesquisa bibliográfica, exploratória, descritiva, quantitativa e qualitativa na elaboração do trabalho. O método utilizado foi o indutivo por meio da análise documental dos Balanços Patrimoniais e Demonstrações do Resultado do Exercício de 06 Instituições Financeiras Bancárias, através de índices relativos aos Títulos e Valores Mobiliários. Onde se teve como série temporal para análise dos demonstrativos os anos anteriores e posteriores a Circular supracitada, ou seja, antes e a partir do ano de 2002 (marcação a mercado). Através da estatística do teste t para igualdade de médias e do teste t pareado, foi constatado que não existem diferenças significativas nos Títulos e Valores mobiliários nos anos anteriores e posteriores à Circular do BACEN 3.068/2001. Ou seja, não existem efeitos significativos no patrimônio e no resultado dos bancos devido à mudança dos critérios de mensuração e reconhecimento dos instrumentos financeiros para valor de mercad

The unsustainability of Extractive Reserves in the Amazon: socioeconomic demands versus environmental conservation

The Extractive Reserves (RESEXs) have temporarily lost their Conservation Units of sustainable use identity, as the results are unsustainable. Little past work has evaluated why this is so, and the studies that do exist fail to evaluate sustainable development based on the interrelationships between the state, production systems, and environmental impacts. This study attempts to fill that gap by evaluating the state policies, production systems, and environmental impacts preventing sustainable conservation and development. We conducted our research through the study of association with interference, where some variables depend on others. In addition, we conducted semi-open and free interviews. We conclude that RESEXs are unsustainable because these areas were created for ecosystem conservation, not for the betterment of thousands of families. This unsustainable development occurs to the detriment of state abandonment, repression, and exclusion

Limits and Possibilities of Vegetable Extraction in Extractive Reserves in the Amazon

Vegetable extraction has been considered a new paradigm of adequate development for the Amazon Region by ecological movements, international organizations, and foreign governments. This study evaluates whether the supply of extractive products transformed into economic value can ensure the livelihood of families and prevent deforestation. The study was conducted at the extractive reserves Alto Juruá, Rio Ouro Preto, and Rio Cajari during two periods: January to March 2017 and January to March 2019. A total of 384 interviews were conducted—234 in 2017 and 150 in 2019. The field results show that low returns, low land productivity, and lack of labor point to the economic infeasibility of vegetable extraction in the extractive reserves of Alto Juruá, Rio Ouro, and Rio Cajari. As a priority, extractivism should be considered a cultural institution and an economic model that can promote sustainability. A strategy capable of valuing products derived from extractivism should be developed, and an approximation of the markets that remediates the efforts of forest conservationists should be considered

Brazilian Flora 2020: Leveraging the power of a collaborative scientific network

International audienceThe shortage of reliable primary taxonomic data limits the description of biological taxa and the understanding of biodiversity patterns and processes, complicating biogeographical, ecological, and evolutionary studies. This deficit creates a significant taxonomic impediment to biodiversity research and conservation planning. The taxonomic impediment and the biodiversity crisis are widely recognized, highlighting the urgent need for reliable taxonomic data. Over the past decade, numerous countries worldwide have devoted considerable effort to Target 1 of the Global Strategy for Plant Conservation (GSPC), which called for the preparation of a working list of all known plant species by 2010 and an online world Flora by 2020. Brazil is a megadiverse country, home to more of the world's known plant species than any other country. Despite that, Flora Brasiliensis, concluded in 1906, was the last comprehensive treatment of the Brazilian flora. The lack of accurate estimates of the number of species of algae, fungi, and plants occurring in Brazil contributes to the prevailing taxonomic impediment and delays progress towards the GSPC targets. Over the past 12 years, a legion of taxonomists motivated to meet Target 1 of the GSPC, worked together to gather and integrate knowledge on the algal, plant, and fungal diversity of Brazil. Overall, a team of about 980 taxonomists joined efforts in a highly collaborative project that used cybertaxonomy to prepare an updated Flora of Brazil, showing the power of scientific collaboration to reach ambitious goals. This paper presents an overview of the Brazilian Flora 2020 and provides taxonomic and spatial updates on the algae, fungi, and plants found in one of the world's most biodiverse countries. We further identify collection gaps and summarize future goals that extend beyond 2020. Our results show that Brazil is home to 46,975 native species of algae, fungi, and plants, of which 19,669 are endemic to the country. The data compiled to date suggests that the Atlantic Rainforest might be the most diverse Brazilian domain for all plant groups except gymnosperms, which are most diverse in the Amazon. However, scientific knowledge of Brazilian diversity is still unequally distributed, with the Atlantic Rainforest and the Cerrado being the most intensively sampled and studied biomes in the country. In times of “scientific reductionism”, with botanical and mycological sciences suffering pervasive depreciation in recent decades, the first online Flora of Brazil 2020 significantly enhanced the quality and quantity of taxonomic data available for algae, fungi, and plants from Brazil. This project also made all the information freely available online, providing a firm foundation for future research and for the management, conservation, and sustainable use of the Brazilian funga and flora