The effectiveness of the Internal Control System as a regulatory element in Public Pension Expenses for Accountabilty

This article used theorists to reinforce data on the effectiveness of the Internal Control System as an instrument that regulates public pension expenditure for Accountabilty. This topic allows the understanding of the importance of internal control as a practice that helps in the quality and results of an organization, because Accountability represents the obligation of accountability for the performance of a work from the responsibility of a delegated authority. How much and how the Internal Control System can assist the manager in decisions? The general objective is to analyze the effectiveness of the internal control system in order to serve pension institutions more effectively. The methodology was bibliographic, exploring magazines and websites, besides the Brazilian legislation; the data collection was carried out at the Public Servants Welfare Institute of the State of Rondônia (IPERON). It was possible to conclude that it is necessary for IPERON\u27s Internal Control Sector to develop its activities according to its mission and vision so that qualitative results have priorities

Study of the Applicability of the Restriction Theory and the Value Stream Mapping in the Management of Processes of the Legal Practice Nucleus of a Law Faculty in Rondônia, Brazil

This article aims to discuss, based on the researcher’s observation during the years 2017 to 2019, about the flow of lawsuits from a Legal Practice Nucleus of a law faculty, in the city of Porto Velho, Rondônia, Brazil, highlighting the lawsuits of the family court, because these processes need urgency and usually take time in the elaboration of their pieces. This research will present a study on how the Value Stream Mapping and the Restriction Theory help to decrease or eliminate time losses in the process of this NPJ. For the development, used an analytical literature review methodology on the Restriction Theory and Value Stream Mapping. The research subjects were the agents involved in the activities of the NPJ and the data collected by the participant’s observation method