Abstract:The aim of this study is to investigate whether bacabalenses companies value accounting reports for management purposes. To Achieve the objective, this research we opted for the open questionnaire method and closed the managers of 36 (thirty six) companies in the retail business, wholesale, industrial and services, headquartered in the city of Bacabal, Maranhão State who are concentrated in the city center. Through this method you can get the answer to the question problem: How to manage the company that does not use financial reporting as a source of information for decision making? Among the results, it stands October that 48.74% of retailers do not seek to base Their Decisions by means of financial reporting. These results support the hypothesis that without financial statements, there is the consistent date. The study concludes that the majority of directors, partners, managers still dispense the financial statements and this compromises the management of companies.

RESUMOO estudo aborda sobre a avaliação política da Política de Educação Básica articulada à Educação Profissional, especificamente no Instituto Federal de Educação, Ciência e Tecnologia do Maranhão (IFMA). Elabora uma retrospectiva histórica das políticas públicas em relação à educação básica, tendo como eixo orientador a dualidade estrutural existente entre a formação de caráter propedêutico dirigida às elites e a educação instrumental proporcionada às classes populares. Contextualiza os fundamentos da educação omnilateral e politécnica, e da escola unitária de Marx e Gramsci. Caracteriza as concepções e princípios que determinaram a formulação dessa Política no IFMA. Fundamenta-se como uma pesquisa de abordagem qualitativa que utiliza a pesquisa bibliográfica e documental, baseando-se em diversos documentos legais e em documentos institucionais do IFMA. Salienta, com os dados analisados, que a articulação entre o Ensino Médio e a Educação Profissional no IFMA apresenta limitações na sua execução, principalmente em relação à formação dos professores, falta de laboratórios e contingenciamento de recursos. Complementa que mesmo com a limitação destes

This article aimed to perform a regional analysis of biofuel through the biodiesel production capacity in Tocantins in 2008 and 2017. The guiding question of this research was: what is the importance of the biodiesel sector in Brazil and Tocantins, in relation to the sectors of services, industry and storage services in terms of production capacity. The hypothesis is that, in relation to production capacity, the Tocantins biodiesel sector has lost its potential compared to other economic sectors in the state. Taking as theoretical assumption the theories of regional development. Data were collected from the website of the Brazilian Institute of Geography and Statistics (IBGE) and the National Petroleum Agency (ANP). The results show that biodiesel in 2008 had potential for Tocantins economy, but not in the same proportionality in 2017.

This article tried to answer the following question: did the fiscal incentives in Maranhã o manage to maintain the increase in the number of jobs and stimulate regional development? Therefore, it is justified that the study of fiscal incentives is essential to know if this policy was efficient and effective in the development of the regions of the state. The general objective is to analyze the impact of fiscal incentives in Maranhã o on the generation of employment and income between 2008 and 2017. The methodology of this study is bibliographical and field. This study concludes that tax incentives have not been able to maintain the growth of the balance of jobs in the last 4 years analyzed.

This article is the result of an investigation about tax incentives in the State of Maranhã o, where the purpose was to answer the question: what is the efficiency of tax incentives in relation to the impact on the state of employment? The hypothesis behind this research is that the idea of the Maranese government to create fiscal incentives to stimulate the generation of employment and income can not impact the regions with low human development index (HDI). The general objective of this article is to verify the relationship between the fiscal incentive and the balance of jobs between 2010 and 2016 in Maranhã o in regions with lower HDI. The specific objectives are: to investigate the policy of granting the fiscal incentive "more companies" in Maranhã o; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. This study is justified because it believes in the relevance it can bring to the academic environment and to the society that encompasses government, companies and professionals, since it presents a more comprehensive perspective regarding economic development in the local regional government of Maranhã o. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest HDI indices in the state of Maranhã o between 2010 and 2016.