Luiz Panhoca

A contribuição da vulnerabilidade na determinação do índice de desenvolvimento humano: estudando o estado de Santa Catarina

The concept of Human Development is grounded on the assumption that progress should not be measured just in economic terms, but must also encompass other social, cultural and political characteristics. The purpose of this paper is to assess the relationship between vulnerability and human development, proposing an approach for attaining the fourth and fifth Millennium Goals, based on a study of municipalities in Santa Catarina State, Brazil. The data were taken from the Human Development Atlas published in Portuguese by the United Nations Development Programme (UNDP) in Brazil during 20001 and Brazilian Institute of Geography and Statistics - IBGE 8, 9. After a superficial analysis of this State, all the municipalities were analyzed in greater detail through the Municipal Human Development Index (HDI-M) ratings for their vulnerability indicators and components. The HDI-M ratings were scored by vulnerability variables, described in quartiles for each HDI-M. The HDI proved useful for the general description of the conditions in this State and distinguishing groups of municipalities. When broken out into groups, some indicators showed significant inequalities.

Bidding in public administration: New perspective for qualification of economic and financial of companies in the contracting of engineering services and civil works

This article aims to carry out a critical analysis of bidding procedures adopted by the Judiciary Paranaense with emphasis on economic and financial qualification stage in order to increase the efficiency of the process. From the decomposition of the economic and financial qualification stage in seven perspectives, critical analysis in the light of the expectations of managers improvement was made. Was used the methodology of action research project beginning in July 2011. The results of the study have led to implementation of a new array of requirements for notices of bidding for contracting services and engineering and civil works consisting in the mode of Competitive Bidding. Indicators revealing Equity already linked to other bids, the net asset availability, the updated Equity, debt ratios and further adjustments in accordance with the Law 11.638/2007 as required to the financial statements were included. In the years 2011 and 2012, more than 50 bidding documents with the researchers proposal were made. It was found that, although the new model announcement has required more analysis time, new elements disable companies that did not meet the minimum requirements considered essential security organ in bidding, proving to be effective in increasing the efficiency.

A representação das palavras contabilidade, custos e investimento para os universitários e profissionais da área econômica/financeira

Considera-se que os profissionais da area da Contabilidade e areas afins devam compreender os termos empregados na area contabil como requisito necessario para o exercicio profissional. Pretendeu-se verificar a visao dos estudantes da area e suas representacoes dos termos contabilidade, custos e investimento. A perspectiva teorico-metodologica, orientadora desta pesquisa, e a Teoria das Representacoes Sociais, podendo ser entendida como assertivas do senso comum que se elaboram coletivamente nas interacoes sociais, sujeito-sujeito e sujeito-grupo para dar conta da realidade. Foram coletados 566 depoimentos em diversas regioes do Brasil. Como resultado, verificou-se que nao existe consenso na representacao social dos termos estudados e se destacaram quatro classes de pensamento. Pode ser observado que os alunos de Contabilidade formavam um bloco que se polarizava a representacao dos alunos de Administracao e Marketing. Tambem se posicionam, distintamente, os alunos de primeiros e segundos anos de graduacao em relacao aos alunos de terceiros e quartos anos. Constatou-se que nao existe consenso para os termos investigados. Esta analise tende a mostrar que o primeiro grupo demonstra relacionar os termos a gestao, enquanto o segundo ao operacional. O terceiro demonstra relacionamento ao metodo contabil e o quarto a fenomenologia contabil. Esses quatro aspectos estao contidos na epistemologia da contabilidade, mas aparecem valorizados de maneiras distintas para os grupos.