nÃo hà / This work has the objective to evaluate the Nordeste Territorial Strategy of the Banco do Nordeste, a developed bank from Northeast Region from Brazil; a strategy organized and worked in TejuÃuoca City, in the Cearà State, at the period of 2008 to 2012, when a lot of institutional actions from Banco do Nordeste and partners had been implemented in the locality, also and mainly on account of the disposal of financial resources through the Region Public Fund, known as Fundo Constitucional do Nordeste (FNE), intended to enterprises that attend the requirements of the program in that Region. The FNE is part of a roll of public politics of the Federal Government with the responsibility to support companies and entrepreneurs of any size who exert productive activities in the Northeast Region, North of Minas Gerais and North of Espirito Santo. This work evaluates if the objectives considered for the strategy implemented through Banco do Nordeste has being correctly attended, since this program deals mainly with public resources. Also, this work verifies and indicates if changes or improvements in the conditions of life in terms of job and income creation had been reached by the beneficiaries of the loan resources granted by the Bank. Researches were made through questionnaires to the managers of the program, customers that had been attended through, Agents of Development and others stakeholders, objectifying to catch additional information. Finally, the proposal of this work aims also to deal with political, instrumental and technical questionings, considering the possibility of creation of new ranks of job and, consequently, improvement of life conditions of all the involved ones. / Este trabalho tem o objetivo de avaliar a EstratÃgia Nordeste Territorial do Banco do Nordeste organizada e trabalhada no municÃpio de TejuÃuoca (CE), no perÃodo de 2008 a 2012, quando diversas aÃÃes institucionais a partir do Banco do Nordeste e parceiros foram implementadas na localidade, inclusive e principalmente por conta da disponibilizaÃÃo de recursos financeiros atravÃs do Fundo Constitucional de Financiamento do Nordeste (FNE), para empreendimentos que atendem aos requisitos do programa. O FNE faz parte do rol de polÃticas pÃblicas do Governo Federal com a responsabilidade de financiar empresas e empresÃrios de qualquer porte que exercem atividades produtivas na RegiÃo Nordeste, Norte de Minas Gerais e EspÃrito Santo. Para tanto, esta trabalho avalia se os objetivos propostos pela estratÃgia implementada pelo Banco do Nordeste estÃo sendo atendidos, posto que primordialmente foram concedidos financiamentos atravÃs do Fundo Constitucional de Financiamentos do Nordeste (FNE) aos agentes produtivos. TambÃm, este trabalho verifica e indica se mudanÃas ou melhorias nas condiÃÃes de vida em termos de geraÃÃo de emprego e renda, foram alcanÃados pelo beneficiÃrios dos recursos financeiros concedidos pelo Banco. Foram realizadas pesquisas junto aos gestores do programa, clientes e Agentes de Desenvolvimento que fazem parte do processo, objetivando captar informaÃÃes adicionais que foram analisadas. Finalmente, a proposta deste trabalho visa atender tambÃm a questionamentos de ordem polÃtica, instrumental e tÃcnica, diante da possibilidade de criaÃÃo de novos postos de emprego e conseqÃente melhoria das condiÃÃes de vida de todos os envolvidos, atravÃs da concessÃo de financiamentos pelo BNB com os recursos do FNE.

AFRIKAANS: Gesinne wat met ’n kleuter met ’n gesiggestremdheid gekonfronteer word, het meervoudige behoeftes wat ’n holistiese benadering vereis ten einde hierdie komplekse probleem effektief aan te spreek. Geen navorsing is egter nog gedoen waar daar na die Suid-Afrikaanse ouer wat ’n kleuter met ’n gesiggestremdheid het, se behoeftes gekyk is ten einde ’n gespesialiseerde, empiries gefundeerde ouerbegeleidingsprogram te ontwikkel nie. Hierdie studie het dus ten doel gehad om ’n begeleidingsprogram vir ouers van ’n kleuter met gesiggestremdheid te ontwikkel en die effektiwiteit daarvan te evalueer. Intervensienavorsing as toegepaste navorsing is hiervoor aangewend.<p[> ’n Tweefase-navorsingsbenadering is gebruik. Tydens fase een is van ’n kwalitatiewe benadering gebruik gemaak. Die volgende navorsingsvraag is tydens hierdie fase geformuleer: Watter behoeftes het die Suid-Afrikaanse ouer van ’n kleuter met gesiggestremdheid? : ’n Fokusgroepbespreking waar fokusgroepvrae benut is, is met 10 ouerpare deurloop ten einde die betekenis en interpretasie wat hulle aan hulle leefwêreld heg, te eksploreer. Hierdie data het, aanvullend tot die omvattende literatuurstudie wat onderneem is, inligting na vore gebring wat in die ouerbegeleidingsprogram gebruik is. Antwoorde op die navorsingsvraag kon dus gevind word. Die kwantitatiewe ontwerp wat tydens fase twee gevolg is, is die enkelstelselontwerp. Die volgende navorsingshipotese is tydens hierdie fase geformuleer: : Indien die ouers van ’n kleuter met gesiggestremdheid die ouerbegeleidingsprogram deurloop, sal hulle bemagtig word met kennis ten opsigte van hulle kind se spesifieke oogtoestand, die invloed daarvan op en hulle hantering van die betrokke kind, hulle huwelik en hulle gesin: . Die maatskaplikewerk-intervensieprogram wat ontwikkel is, bestaan uit ses groepwerksessies van ongeveer 60 minute elk wat met twee groepe van 10 ouers in totaal deurloop is. ’n Selfontwerpte vraelys is voor en na afloop van die program deur al 10 ouers voltooi. Hierdie meetinstrument het bostaande hipotese bevestig. Vergelykings is getref tussen die literatuur en die empiriese gegewens. Gevolgtrekkings en aanbevelings vir toekomstige navorsing is na aanleiding van die studie geformuleer. ENGLISH: Families that are confronted with a toddler with a visual impairment have multiple needs that require a holistic approach in order to address this complex problem effectively. However, no research has been done yet that looks at the needs of the South African parent with a toddler with a visual impairment in order to develop a specialized, empirically grounded parental guiding programme. This study thus aimed at developing a guiding programme for parents with a toddler with a visual impairment and evaluating its effectiveness. Interventional research as applied research was utilised for this purpose. A two-phase research approach was used. During phase one a qualitative approach was used. The following research question was formulated during this phase: What are the needs of the South African parent with a toddler with a visual impairment? A focus-group discussion where focus-group questions were used was held with 10 parents in order to explore the meaning and interpretation that they attach to their daily world. These data, in addition to the wide-ranging literature study that had been undertaken, brought information to the fore that was used in the parental guiding programme. Answers to the research question could thus be found. The quantitative design that was followed during phase two was the single-system design. The following research hypothesis was formulated during this phase: If the parents of a toddler with a visual impairment follow the parental guiding programme, they will be empowered with knowledge with regard to their child’s specific eye condition, its influence on and their management of the child concerned, their marriage and their family. The social-work interventional programme that was developed consists of six group-work sessions of approximately 60 minutes each that were held for two groups of 10 parents in total. A self-designed questionnaire was completed by these 10 parents before and after the programme. This measuring instrument confirmed the above-mentioned hypothesis. Comparisons were made between literature and the empirical data. Conclusions and recommendations for future research were formulated following on this study. / Thesis (DPhil)--University of Pretoria, 2010. / Social Work and Criminology / unrestricted

Las cooperativas son entidades de la economía social que se configuran basándose en parámetros de solidaridad, ayuda mutua y sistemas de autogestión. La presente tesis, profundiza en el estudio de los aspectos de orden contable peculiares de las sociedades cooperativas. Se analiza el ordenamiento jurídico-contable actual que compete a las cooperativas, examinando su adecuación a las características específicas de estas sociedades, haciendo especial énfasis, en la información social que deben revelar. Se proponen mejoras a la regulación contable actual, con el fin de alcanzar una mayor adecuación de ésta, a las singularidades de las sociedades cooperativas. Se revisa también, la normativa actual que regula el depósito de las cuentas anuales de estas sociedades, ante los registros competentes, proponiendo alternativas de mejora a la regulación vigente, para que el citado depósito de cuentas sea de utilidad para la toma de decisiones económicas de los usuarios de la información contable

CRUZ FILHO, Carlos Araújo. Avaliação interdisciplinar da estratégia nordeste territorial / FNE do município de Tejuçuoca (CE) - (2008- 2012). 2014. 121f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-graduação em Avaliação de Políticas Públicas, Fortaleza (CE), 2014. / Submitted by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2014-11-11T12:07:48Z No. of bitstreams: 1 2014_dis_cacfilho.pdf: 1300207 bytes, checksum: b2e2c53c2b6d09503e673a47bf601d0b (MD5) / Approved for entry into archive by Márcia Araújo(marcia_m_bezerra@yahoo.com.br) on 2014-11-11T12:39:49Z (GMT) No. of bitstreams: 1 2014_dis_cacfilho.pdf: 1300207 bytes, checksum: b2e2c53c2b6d09503e673a47bf601d0b (MD5) / Made available in DSpace on 2014-11-11T12:39:49Z (GMT). No. of bitstreams: 1 2014_dis_cacfilho.pdf: 1300207 bytes, checksum: b2e2c53c2b6d09503e673a47bf601d0b (MD5) Previous issue date: 2014 / This work has the objective to evaluate the Nordeste Territorial Strategy of the Banco do Nordeste, a developed bank from Northeast Region from Brazil; a strategy organized and worked in Tejuçuoca City, in the Ceará State, at the period of 2008 to 2012, when a lot of institutional actions from Banco do Nordeste and partners had been implemented in the locality, also and mainly on account of the disposal of financial resources through the Region Public Fund, known as Fundo Constitucional do Nordeste (FNE), intended to enterprises that attend the requirements of the program in that Region. The FNE is part of a roll of public politics of the Federal Government with the responsibility to support companies and entrepreneurs of any size who exert productive activities in the Northeast Region, North of Minas Gerais and North of Espirito Santo. This work evaluates if the objectives considered for the strategy implemented through Banco do Nordeste has being correctly attended, since this program deals mainly with public resources. Also, this work verifies and indicates if changes or improvements in the conditions of life in terms of job and income creation had been reached by the beneficiaries of the loan resources granted by the Bank. Researches were made through questionnaires to the managers of the program, customers that had been attended through, Agents of Development and others stakeholders, objectifying to catch additional information. Finally, the proposal of this work aims also to deal with political, instrumental and technical questionings, considering the possibility of creation of new ranks of job and, consequently, improvement of life conditions of all the involved ones. / Este trabalho tem o objetivo de avaliar a Estratégia Nordeste Territorial do Banco do Nordeste organizada e trabalhada no município de Tejuçuoca (CE), no período de 2008 a 2012, quando diversas ações institucionais a partir do Banco do Nordeste e parceiros foram implementadas na localidade, inclusive e principalmente por conta da disponibilização de recursos financeiros através do Fundo Constitucional de Financiamento do Nordeste (FNE), para empreendimentos que atendem aos requisitos do programa. O FNE faz parte do rol de políticas públicas do Governo Federal com a responsabilidade de financiar empresas e empresários de qualquer porte que exercem atividades produtivas na Região Nordeste, Norte de Minas Gerais e Espírito Santo. Para tanto, esta trabalho avalia se os objetivos propostos pela estratégia implementada pelo Banco do Nordeste estão sendo atendidos, posto que primordialmente foram concedidos financiamentos através do Fundo Constitucional de Financiamentos do Nordeste (FNE) aos agentes produtivos. Também, este trabalho verifica e indica se mudanças ou melhorias nas condições de vida em termos de geração de emprego e renda, foram alcançados pelo beneficiários dos recursos financeiros concedidos pelo Banco. Foram realizadas pesquisas junto aos gestores do programa, clientes e Agentes de Desenvolvimento que fazem parte do processo, objetivando captar informações adicionais que foram analisadas. Finalmente, a proposta deste trabalho visa atender também a questionamentos de ordem política, instrumental e técnica, diante da possibilidade de criação de novos postos de emprego e conseqüente melhoria das condições de vida de todos os envolvidos, através da concessão de financiamentos pelo BNB com os recursos do FNE.