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- ItemOs recursos financeiros e o custo aluno qualidade inicial de alunos com deficiência matriculados em uma escola de educação infantil(Instituto Federal de Educação, Ciência e Tecnologia Farroupilha, 2021) Silva, Márcio André de Oliveira da; Pergher, Calinca JordâniaThis paper discusses the financial resources that make up a quality education and the initial quality student cost of students with disabilities enrolled in an early childhood education school. CAQi is a mechanism to calculate the expenditure invested to provide a minimum standard of quality for students enrolled in the school. Its objective is to carry out a survey of resources from the Municipal Fund for the Maintenance and Development of Basic Education and the Valorization of Education Professionals (FUNDEB) in 2020, considering the inputs, the physical structure, the human resources, comparing these data with the concept of cost of student quality (CAQ) institutionalized in educational regulations for students with disabilities enrolled in regular education, a municipal school for kindergarten in Alegrete. The path followed for the study was of an exploratory and qualitative nature, which seeks the quantity of resources received from various sources such as FUNDEB at the municipal level, as well as from other supplementary programs. Whether this amount of resources has provided students with disabilities, enrolled in regular education, at a municipal elementary school in Alegrete, with quality education. enrolled the child with a disability, has a total of 17 enrollments. When the study of the CNDE Report predicts in the Integral Daycare modality, an average of 11.2 students per class. A total of 35% above that proposed in the aforementioned study. The value of FUNDEB transferred to the municipality, for students with disabilities, is a total of R$11,367.73, of which R$5,911.22, for the full modality and the value of R$5,456.51, for being in the AEE. When the CNDE Report predicts in the Integral Day Care modality the amount of R$ 28,090.70. Contacting a lag of almost 60%. It is known that to meet the contingent that involves significant teaching-learning for students with disabilities, a suitable financial contribution is necessary.