Lorimar Francisco Munaretto

CUSTEIO VARIÁVEL INTEGRADO AO CUSTEIO BASEADO EM ATIVIDADES: ESTUDO DE CASO EM INDÚSTRIA DE EMBALAGEM PARA PRESENTES

One of the most discussed issues in Brazil recently has been the substitution of the Statement of Origins and Applications of Funds for the Statement of Cash Flow. This substitution is included in the project to change Law no 6.404/76, known as the “Law for Public Companies”. Thus it seems necessary to discuss the Statement of Cash Flow, mainly its disclosure method: direct or indirect. The theory indicates that the Direct Method is simpler to understand than the Indirect Method. However, the Indirect Method is considered to be more informative because it reconciles earnings and cash. This paper analyses the opinions of academics, market analysts and accountants, and with the objective of identifying whether one of the disclosure methods is preferred. The results indicate that there is no specific

Relação entre o Uso e Finalidade dos Indicadores de Medição de Desempenho: o caso das Cooperativas de Eletrificação no Brasil.

The purpose of this study was to verify the relationship between the use and the purposes of the indicators of performance measurement in Cooperatives of Electrification (CEs). It is a quantitative research of a correlational nature, with data obtained in the months of February, March, 2013, with the CEs of Brazil. The results obtained demonstrate the confirmation of all the hypotheses raised, with a strong correlation between the use of the indicators for strategic decision making (0.635) and monitoring and control (0.632) and moderate correlation with education and learning purposes (0.548) , Legitimacy (0.507) and external communication (0.476).

UM ESTUDO SOBRE PROGRAMA BOLSA FAMÍLIA (PBF): O CASO DOS MUNICÍPIOS QUE INTEGRAM A ASSOCIAÇÃO DOS MUNICÍPIOS DA ZONA DA PRODUÇÃO (AMZOP)

This study aimed to describe the situation of coverage of municipalities AMZOP in relation to the families registered in the single register for social programs of the federal government (CADUNICO) and beneficiaries receiving the PBF. This is a study that has a methodological approach to quantitative and qualitative type and about the research goals is the descriptive. Primary data were obtained through interviews with members of the Social Assistance Reference Center of 42 (forty-two) municipalities of the AMZOP. The results indicate that 17.79% of respondents in CADUNICO, have income of up to R

Um estudo relativo ao processo histórico das Cooperativas de Eletrificação: o caso do Brasil e Estados Unidos

77.00 per month, which is within a range defined as income poverty and extreme poverty. Regarding the PBF, the results indicate that in 20 municipalities the population has dependency, above the national average of 21.64%. These municipalities have the number of PBF, ranging from 21.65% to 32.96% of its population.

Um estudo sobre inserção da educação ambiental nos projetos pedagógicos dos cursos do Centro de Educação Superior Norte do RS/UFSM

This study aimed to describe the main aspects of the historical process of electrification cooperatives (ECs) Brazilian in relation to American ECs. It is a qualitative research, exploratory, held in the form of literature, with data obtained through material published in books, magazines, theses and dissertations and the World Wide Web. The results show that the long-term electrification policies of absence to focus on CEs did not provide the growth of the sector in Brazil. Thus, the model of rural electrification through the ECs, developed in a biased manner with public utilities. The blurring of responsibilities, the legal uncertainty regarding the rules of the industry, competition for energy service areas with large dealerships, before public and now privatized, treatment equally to large utilities, are some of the points that still linger to this day. On the other hand, the growth of the American rural sector was given priority by the electrical power input in the 1930s the government incentive program, allocated to investment in electrification was the engine that accelerated the expansion and consolidation of rural electrification states Americans.that accelerated the expansion and consolidation of rural electrification states Americans.

Um estudo sobre as características do método Delphi e de grupo focal, como técnicas na obtenção de dados em pesquisas exploratórias

O estudo teve por objetivo verificar como as praticas de gestao ambiental sao incorporadas e desenvolvidas nos projetos pedagogicos dos cursos de graduacao do Centro de Educacao Superior Norte - CESNORS/UFSM. Trata-se de um estudo de natureza qualitativa, desenvolvido a partir de pesquisa realizada com coordenadores dos cursos de graduacao do CESNORS/UFSM. Os dados foram coletados atraves de questionario estruturado com questoes abertas, aplicado aos coordenadores dos cursos de graduacao do CESNORS. Os resultados demonstram que nenhum dos 12 (doze) Projetos Pedagogicos de Curso (PPC) do CESNORS/UFSM, apresentam a insercao de capitulo que articule a educacao ambiental com o Plano de Desenvolvimento Institucional (PDI) e Projeto Pedagogico Institucional (PPI). Quanto a oferta de disciplinas de educacao ambiental, somente 4 (quatro) cursos a oferecem (Engenharia Florestal, Jornalismo, Agronomia e Ciencias Biologicas). Quanto a conteudos de educacao ambiental trabalhados em diferentes disciplinas, somente os cursos de Relacoes Publicas e Nutricao nao propoem. No que se refere a integracao da educacao ambiental as disciplinas de cada curso de modo transversal, continuo e permanente, os resultados demonstram que os cursos de Sistemas de Informacao, Relacoes Publicas e Ciencias Biologicas nao possuem essa integracao.