Escolar Documentos
Profissional Documentos
Cultura Documentos
eGHJUDQGHLPSRUWkQFLDREVHUYDUDFRUUHWDDOLPHQWDomRGHHQHUJLDHOpWULFD$ LQWHUVHFomRGHWHQVmRGLVWkQFLDFRPDOLQKDFRUUHVSRQGHQWHGH,
VHOHomRGRVFRQGXWRUHVVHMDPRVGRVFLUFXLWRVGHDOLPHQWDomRGRVPRWRUHV $HQFRQWUDPRVDELWRODPtQLPDGHPP
VHMDPRVGRVFLUFXLWRVWHUPLQDLVRXGRVGHGLVWULEXLomRGHYHVHUEDVHDGD
QDFRUUHQWHQRPLQDOGRVPRWRUHVFRQIRUPHQRUPD$%17²1%5 8PHOHYDGRUDSUHVHQWDWHPSRGHVHUYLoRQRUPDOGHPLQHXWLOL]D
$VWDEHODVHLQGLFDPDVELWRODVPtQLPDVGRVFRQGXWRUHV XPPRWRUGHFY9,9SyORVFRPFRUUHQWHQRPLQDOGH$$
GLPHQVLRQDGRVSHORVFULWpULRVGDPi[LPDFDSDFLGDGHGHFRUUHQWHHSHOD GLVWkQFLDGHVWHPRWRUDRTXDGURGHFRPDQGRpGHP4XDORFRQGXWRU
Pi[LPDTXHGDGHWHQVmRHPIXQomRGDGLVWkQFLDGRFHQWURGHGLVWULEXLomR DVHUXWLOL]DGRFRQVLGHUDQGRFRQGXWRUHPHOHWURGXWRQmRPHWiOLFR"
DRPRWRUHGRWLSRGHLQVWDODomRDpUHDRXHPHOHWURGXWRV
$V WDEHODV DFLPD PHQFLRQDGDV FRQVLGHUDP LVRODomR WLSR 39& FRP 6ROXomR
WHPSHUDWXUDGH&QRFRQGXWRUHPWHPSHUDWXUDDPELHQWHGH& 2VHUYLoRpGRWLSRLQWHUPLWHQWHFRPWHPSRGHVHUYLoRGHPLQXWRV
1RVFDVRVGHWHPSHUDWXUDVDFLPDGDHVSHFLILFDGDHRXDJUXSDPHQWRVGH 'HYHVHHQWmRPXOWLSOLFDURYDORUGDFRUUHQWHSHORIDWRUGHFLFOR
YiULRVFLUFXLWRVGHYHPVHUYHULILFDGRVRVIDWRUHVGHFRUUHomRLQGLFDGRVQD GDWDEHOD
QRUPD$%171%5
, ,Q[
3URFHGHVH GD VHJXLQWH PDQHLUD SDUD GHWHUPLQDU D VHomR GR , [
FRQGXWRUGHDOLPHQWDomR , $
3DUD D GHWHUPLQDomR GD FRUUHQWH GR FRQGXWRU FRQIRUPH D QRUPD
$%171%5GHYHVHUXWLOL]DGDDFRUUHQWHGHSODFDGRPRWRURX 2YDORUFRUUHVSRQGHQWHQDWDEHODpGH$$VVLPSDUDDWHQVmR
D FRUUHQWH GH SODFD GR PRWRU PXOWLSOLFDGD SHOR IDWRU GH VHUYLoR )6 GH9P, $ID]HQGRVHDLQWHUVHFomRGHWHQVmRGLVWkQFLD
TXDQGRH[LVWLUHORFDOL]DUHVWHYDORUQDWDEHODFRUUHVSRQGHQWH FRPDOLQKDFRUUHVSRQGHQWHGH, $HQFRQWUDVHDELWRODPtQLPD
x6HRFRQGXWRUDOLPHQWDUPDLVGHXPPRWRURYDORUDVHUORFDOL]DGRQD GHPP
WDEHODGHYHVHULJXDODRVRPDWyULRGDVFRUUHQWHVGHFDGDPRWRU
XWLOL]DQGRRIDWRUGHVHUYLoR)6QDTXHOHVTXHH[LVWLUHP 7HPVHXPPRWRUWULIiVLFRFY9,,,SyORV9FRPFRUUHQWH
127$$QRUPD1%5H[LJHDLQGLFDomRGRIDWRUGHVHUYLoR)6QD QRPLQDOGH$HP9LQVWDODGRVDPGRSRQWRGHWRPDGDGH
SODFDGRPRWRUTXDQGRRPHVPRpGLIHUHQWHGHRXVHMDTXDQGR)6p HQHUJLDGDUHGH4XDOGHYHUiVHURFRQGXWRUXVDGRSDUDDOLPHQWDUHVWH
LJXDODSRGHUiVHURPLWLGRGDSODFDGHLGHQWLILFDomRGRPRWRU PRWRUVDEHQGRVHTXHDLQVWDODomRVHUiIHLWDSRUFRQGXWRUHVDpUHRVH
HVWHHVWiRSHUDQGRHPUHJLPHGHVHUYLoRFRQWtQXR6"
2EVHUYDomR
&DVRRYDORUFDOFXODGRQmRVHHQFRQWUHQDVWDEHODVRXR 6ROXomR
YDORUDVHUXVDGRGHYHUiVHURSULPHLURYDORUVXSHULRUDRFDOFXODGR , [ $
x1RFDVRGHPRWRUHVFRPYiULDVYHORFLGDGHVGHYHVHUFRQVLGHUDGRR
YDORUPDLVDOWRGHQWUHDVFRUUHQWHVQRPLQDLVGRVPRWRUHV
$VVLPWHPRV, $G PGHYHPRVHQWmRLUDWpDWDEHOD
4XDQGRRUHJLPHGHXWLOL]DomRGRPRWRUQmRIRUFRQWtQXRRVFRQGXWRUHV ORFDOL]DQGRSULPHLURRSRQWRGDWHQVmRHDGLVWkQFLDHPVHJXLGD
GHYHPWHUXPDFDSDFLGDGHGHFRQGXomRLJXDORXVXSHULRUDRSURGXWRGHVXD ORFDOL]DURYDORUGDFRUUHQWHPDLVSUy[LPRGRFDOFXODGRTXHQHVWH
FRUUHQWHQRPLQDOSHORIDWRUGHFLFORGHVHUYLoRQDWDEHOD FDVRp$,QGRSDUDDGLUHLWDHFUX]DQGRFRPDFROXQDGLVWkQFLDH
WHQVmRFKHJDUHPRVDRFRQGXWRUTXHpGHPP
([HPSORV
/RFDOL]DUQDSDUWHVXSHULRUGDWDEHODFRUUHVSRQGHQWHDWHQVmRQRPLQDOGR
PRWRUHDFROXQDGDGLVWkQFLDGRPHVPRjUHGHGHDOLPHQWDomR 3URWHomRGRVPRWRUHV
$SURWHomRWpUPLFDGRVPRWRUHVpIDWRUGHWHUPLQDQWHSDUDRERPGHVHPSHQKR
'LPHQVLRQDURVFRQGXWRUHVSDUDXPPRWRUGHFY,9SyORVWULIiVLFR GRVPHVPRHSDUDRDXPHQWRGHVXDYLGD~WLO'HYHVHUGLPHQVLRQDGDGH
9 FRUUHQWH QRPLQDO GH $ )6 ORFDOL]DGR D P GD UHGH DFRUGRFRPRPRWRUHRWLSRGHFDUJDDVVHJXUDQGRXPWUDEDOKRFRQWtQXR
GHDOLPHQWDomRHRSHUDQGRHPUHJLPHGHVHUYLoRFRQWtQXR6FRP HXPDPDLRUYLGD~WLOGHWRGRHTXLSDPHQWR0DLRUHVLQIRUPDo}HVIDYRU
LQVWDODomRGRVFRQGXWRUHVHPHOHWURGXWRVQmRPHWiOLFRV FRQVXOWDULWHP²3URWHomRWpUPLFDGHPRWRUHVHOpWULFRV
6ROXomR 9HGDomRGDFDL[DGHOLJDomR
D &RUUHQWHDVHUORFDOL]DGD[ $ 2V IXURV GH SDVVDJHP GRV FDERV GH DOLPHQWDomR GHYHUimR VHU
E 9DORUQDWDEHODí$SULPHLURYDORUVXSHULRUD$ YHGDGRV GXUDQWH R SURFHVVR GH LQVWDODomR GR PRWRU SDUD SUHYHQLU GH
F %LWRODPtQLPDPP HYHQWXDLVFRQWDPLQDo}HVLQWHUQDVRXPHVPRDHQWUDGDGHFRUSRVHVWUDQKRV
QDFDL[DGHOLJDomR
,167$/$d®2
&RPHVWHVYDORUHVGDGLVWkQFLDGHPHFRUUHQWHGH$OHYDGRVQD
WDEHODHQFRQWUDVHFRPRELWRODGRFRQGXWRURYDORUGHPP ,03257$17(FDVRRPRWRUVHMDLQVWDODGRDRWHPSRRXHPDPELHQWHFRP
SUHVHQoDGHiJXDFRQVWDQWHRXHYHQWXDORFDERGHDOLPHQWDomRGHYHUi
7HPVHWUrVPRWRUHVWULIiVLFRV,9SyORVFRPIUHTrQFLDGH+]GH VHUGRWLSRPXOWLSRODUHDYHGDomRGRVIXURVGDFDL[DGHOLJDomRGHYHUi
FYFYHFYTXHDSUHVHQWDPFRUUHQWHQRPLQDOHP9GH$ VHUIHLWDFRPSUHQVDFDERGHELWRODFRPSDWtYHOFRPDELWRODGRFDERGH
$$UHVSHFWLYDPHQWHRVPRWRUHVHFYWHPIDWRUGHVHUYLoR DOLPHQWDomR
HRPRWRUGHFYQmRWHPIDWRUGHVHUYLoRLQIRPDGRRXVHMD
pLJXDOD(VWHVPRWRUHVVHUmRLQVWDODGRVDPPHPGR
UDPDO4XDOGHYHVHUDELWRODGRFRQGXWRUDVHUXWLOL]DGRSDUDDOLPHQWDU
RVPRWRUHVSDUDRFDVRGHLQVWDODomRDpUHDVDEHQGRTXHHVWHRSHUD
HPUHJLPHGHVHUYLoRFRQWtQXR6"
6ROXomR
)D]HQGR R FiOFXOR GD FRUUHQWH [ [
$HYHULILFDQGRQDWDEHODFKHJDVHDRYDORUGHFRUUHQWH
PDLV SUy[LPR DFLPD GR FDOFXODGR GH $ $ GLVWkQFLD D VHU
FRQVLGHUDGDGHYHVHUDPDLRUHQWUHDVFLWDGDVRXVHMDP3RUWDQWR
SDUDDWHQVmRGH9, $HDGLVWkQFLDGHPID]HQGRVHD
02725(6(/e75,&26'(&255(17($/7(51$'$
(
7DEHOD%LWRODGHILRVHFDERV39&&SDUDDOLPHQWDomRGHPRWRUHVPRQRIiVLFRVHPWHPSHUDWXUDDPELHQWHGH&LQVWDODGRVHPHOHWURGXWRV
QmRPHWiOLFRV4XHGDGHWHQVmR
02725(6(/e75,&26'(&255(17($/7(51$'$
(
7DEHOD %LWRODGHILRVHFDERV39&&SDUDDDOLPHQWDomRGHPRWRUHVWULIiVLFRVHPWHPSHUDWXUDDPELHQWHGH&LQVWDODGRVHPHOHWURGXWRV
QmRPHWiOLFRV4XHGDGHWHQVmR
&RUUHQWH$ %LWRODGRILRRXFDERFRQGXWRUHPPP
,167$/$d®2
02725(6(/e75,&26'(&255(17($/7(51$'$
(