Portuguese Abstract: A inexistência de um modelo padronizado para a apresentação das demonstrações financeiras dificulta sua análise por parte dos stakeholders, designadamente dos resultados financeiros, em virtude da flexibilidade existente na International Accounting Standards (ias) 1....

Raising the public administration's efficiency is, without any doubt, one of the greatest challenges nowadays in Brazil. The State's technical and allocative efficiency dimensions necessarily require efficiency of public agencies in the acquisition of inputs for their production and supply...

Social management is presented as a counterpoint to the strategic management to the extent that its dialogic nature promotes participation and sharing of decisions. In this context, in the midst of the Brazilian re-democratization process, emerge instances and mechanisms of social participation,...

This work focuses on the public policy of solidary economy in the federal government, which began to be implemented in 2003 with the creation of the Senaes, inserted at the Ministry of Labor and Employment. The main objective is to analyze the mechanisms by which the theme of solidary economy...

This article examines the use and dissemination of the concept of participation in environmental and development policies, focusing on implementation of local councils in Brazil - especially those linked to socio-environmental issues. The hypothesis advanced here is that the current use of the...