RESUMO
Palavras-chaveO endividamento dos Estados Brasileiros, oriundo da crise externa do início dos anos 80 e até hoje sem uma solução satisfatória, é uma questão central do processo de ajuste do setor público. O esforço de redução da dívida culminou com a implantação da LRF, cujo objetivo, entre outros, é o controle do endividamento. Mas, quando se estuda o endividamento depara-se com várias formas ou fórmulas para calculá-lo, onde cada autor procura demonstrar o endividamento de uma forma própria, de uma maneira que segundo sua justificativa melhor o represente, mas todos de forma diferente.
Keywords
INTRODUÇÃOA Lei Complementar nº 101, de 04 de maio de 2000, conhecida como Lei de Responsabilidade Fiscal (LRF), tem como objetivo principal melhorar a administração das contas públicas no Brasil. Estabelece no § 1º do Art. 1º, que a responsabilidade na gestão fiscal pressupõe a ação planejada e transparente, em que se previnem riscos e corrigem desvios capazes de afetar o equilíbrio das contas públicas, mediante o cumprimento de metas de resultados entre receitas e despesas e a obediência a limites e condições no que tange a dívida, entre outros.
The implementation of a cost control system in construction companies contributes to reducing resource losses in the production process and increasing business productivity and profitability, especially when it comes to small business, which normally do not have a planning system and efficient control. Therefore, this article aims to propose a target costing model for a small construction business, concerning the efficient evaluation of its costs for the maximization of profits in proposals to provide services to public entities. A case study is used, in which data collection occurred through a questionnaire, observations of the process of preparing financial proposals, other unstructured questions, and documentary search, whose approach includes descriptive and qualitative research. The survey results revealed that the enterprise has a cost control system, but is technologically backward. Besides, the enterprise already intuitively used the concepts of target cost in preparing budgets. After evaluating the costs, a target costing model was suggested for the enterprise to use as a parameter in the bidding processes, however, it was not implemented due to the current unfavorable conditions.
The objective of this research was to obtain the environmental perception of fishermen of Itaoca Island regarding the effects of urban/industrial expansion in Guanabara Bay on their fishing and housing spaces. Through exploratory qualitative research, it was possible to understand the interactions of these fishermen with the space in which they are inserted in Guanabara Bay and their perceptions on the externalities that reach their community. The results showed that the urban/industrial advance, resulting from the current cycle of regional development related to petroleum, has been a threat to the survival of fishing activity, both by the environmental impacts to the region’s ecosystems that significantly damage it, and by the pressure exerted on their living and fishing spaces.
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