The research aims to show a comparative analysis regarding the performance of the economic and financial indicators of the financial statements prepared by the Brazilian mining company Vale S / A listed in Brazil, Bolsa e Balcão (B3) in the period of 2014 and 2018, therefore to To reach this purpose, the study was made possible through a documentary research through a survey of secondary data, the indicators used in the research were those of liquidity, profitability and indebtedness. The results present relevant data for the mining segment, mainly the liquidity indicators, where they showed that the entity can afford its debts in the short term, whereas the entity's indebtedness indicators showed that its debts are controlled. Finally, the profitability indicators, in some years, suffered from low values, but showed a slight increase in the last analyzed periods.

In the present study, the volatile components and cytotoxic, antibacterial, antioxidant, and antiprotozoal activities of the essential oil obtained from the leaves of Eugenia stipitataMcVaugh (Myrtaceae) grown in the Brazilian Northeast region (Araripe) were investigated. The essential oil was obtained by hydrodistillation. The leaves of E. stipitata provided an oil yield of 0.13±0.01% (w/w). The volatile compounds in the essential oil of E. stipitata were analyzed using gas chromatography, and the volatile chemical composition was mainly composed of βeudesmol (15.28%), γ-eudesmol (10.85%), elemol (10.21%), and caryophyllene oxide (6.65%).The essential oil of E. stipitata was highly selective against Leishmania braziliensis and L. infantum promastigotes. The essential oil exhibited good antibacterial activity. E. stipitata essential oil showed low free-radical scavenging activity. Our results suggest that the E. stipitata essential oil is a relevant source of the primary compounds required for the development of antibacterial and antiprotozoal drugs.

RESUMOCom a instituição do pacto federativo, os municípios adquiriram autonomia fiscal, política e administrativa, em contrapartida passaram a ter maior responsabilidade na prestação de serviços de interesse local. Para custear esse aumento de demanda de serviços, a União ampliou as transferências intergovernamentais. A análise da condição financeira governamental visa uma verificação de todo o processo sob o qual o governo explora suas fontes de recursos. O presente trabalho possui como objetivo geral fazer uma análise da receita operacional por meio de indicadores financeiros para conhecer a condição financeira governamental do município de Quixadá entre os exercícios de 2012 a 2016. Utilizou-se como metodologia o método descritivo, o procedimento para a coleta de dados foi documental através de dados secundários e bibliográficos. A pesquisa se caracteriza como qualitativa. O procedimento para abordagem foi documental através de dados secundários e bibliográficos. O processo para a coleta de dados foi feito através do site Portal da Transparência dos Municípios tendo como base a receita tributária do município e as transferências correntes. O procedimento para realização dos cálculos foi feito através do software Microsoft Excel. Por fim, verificou-se, ao final, uma melhoria no recolhimento das receitas tributárias e nas transferências constitucionais, porém ao correlacionar os resultados aos indicadores da receita operacional observou-se que, para cada um real existente nos cofres do Município, o mesmo só consegue arrecadar catorze centavos, causando um alto nível de dependia perante aos repasses da União. PALAVRAS-CHAVE:Contabilidade. Orçamento. Receita. PUBLIC BUDGET: GOVERNMENT FINANCIAL ANALYSIS OF OPERATINGINCOME INDICATORS OF A MUNICIPALITY IN SERTÃO CENTRAL ABSTRACTWith the establishment of the federative pact, municipals acquired administrative, political and fiscal autonomy; in return, they became more responsible to provide public services according to local interests. To invest such growth of public services, the Union expanded intergovernmental transfers. The analysis of the government's financial condition verifies the process of which the government explores its resources. The present study aims at analyzing the operating income through financial indicators to understand the governmental financial condition in the city of Quixadá, from 2012 to 2016. The methodology used was the descriptive method; the procedure for data collection was documentary through secondary and bibliographic database. It is a qualitative research. The approach was documentary with secondary and bibliographic database. The process of data collection was brought forth through the website Municipal Transparency Portal, being based on the municipality tax revenue and the current transfers. The calculus was processed on Microsoft Excel. In conclusion, it was verified an improvement in tax income and in constitutional transfers, however, in correlating the results to the indicators of operating revenue, it was observed that: fo...

No mundo contemporâneo vem se tornando mencionado em maior frequência os controles nas contas públicas. O controle externo, torna-se uma ferramenta que auxilia o controle das despesas e que na Administração pública vem sendo efetivado pelos Tribunais de Contas. Justifica-se esse estudo pela importância do controle externo das contas públicas e o acesso às informações, afim de obter-se accountability fidedigna dos órgãos públicos. Assim, nota-se a utilidade de instituições que repassem as informações para os habitantes, que proporcionem transparência à gestão pública, que correspondam a reais agências de accountability, de transparência, que disponha respostas e realize prestação de contas dos recursos públicos. O presente artigo tem como objetivo geral identificar as contribuições que o Tribunal de Contas dos Municípios (TCM) traz para o processo de prestação de contas nos municípios objeto de pesquisa. No referencial foram abordados conceitos sobre accountability e sobre a Lei de Responsabilidade Fiscal (LRF). Metodologicamente é um trabalho de natureza bibliográfica, descritiva e qualitativa. Os resultados encontrados mostram que os TCM é um órgão que executa o processo de accountability nos municípios em que existe. Conclui-se que os TCM’s proporcionam fiscalização dos recursos patrimoniais, direcionados pelos administradores do poder público e controle do mesmo, a fim de facilitar o processo de prestação de contas entre a sociedade e a classe dos governantes municipais. PUBLIC ADMINISTRATION IN ACCOUNTABILITY: A STUDY WITH CITY HALLS FROM CEARÁ STATE ABSTRACT In contemporary world the control of public accounts is being mentioned more frequently. The external control becomes a tool that assists the control of expenses and it is what the public administration has been done by Courts of Accounts. This study is justified by the importance of external control of the public accounts and the access to information, in order to obtain reliable accountability of public institutions. Therefore, it is noticed the usefulness of institutions that share information to the citizens, providing transparency to the public administration, which correspond to real agencies of accountability, of transparency, giving answers and performing accountability of public resources. This paper aims to identify the contributions that the Municipal Courts of Accounts (TCM) brings to the process of accountability in the cities that are object of this research. In the referential were used concepts about accountability and about the Fiscal Responsibility Law (LRF). Methodologically it is a bibliographical, descriptive and qualitative work. The results indicate that the TCM is an institution that executes the accountability process in the cities where it is present. It is concluded that TCMs provide supervision of patrimonial resources, directed and controlled by the administrators of public power, in order to facilitate the process of accountability among society and the class of municipal governors.