http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7494 Fri, 19 Sep 2025 04:05:41 GMT 2025-09-19T04:05:41Z http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9627 Título: Regulamentação do ICMS ecológico maranhense : uma proposta de índice de repasse pelo critério preservação de unidades de conservação Autor: CUNHA, Felipe Gustavo Gomes Primeiro orientador: ALBUQUERQUE, José de Lima Abstract: The need to guarantee human existence for current and future generations permeates the imperative of environmental conservation. Thus, due to its relevance, the 1988 Constitution establishes the preservation of an ecologically balanced environment as a fundamental right. Although the state of Maranhão has taken an important step towards implementing this public policy by recently approving Law 12,120 of November 21, 2023, which established the “Ecological Taxation Policy”, it remains to regulate the indicators for the preservation of protected areas and conservation units (UC), which the law left to subsequent legislation that has not yet been implemented. Thus, the main objective of this research is to propose criteria for regulating of Ecological ICMS in Maranhão with regard to index (or indicators) for distribution based on the sustainability of the UC's. We sought to examine the criteria adopted by the other nineteen states that previously implemented the ecological ICMS, analyzing their success points and adapting them to Maranhão reality. Furthermore, contributions from scholars on the subject of "environmental sustainability" were analyzed and taken into account when proposing quantitative and qualitative indicators. An eminently exploratory methodological procedure was adopted, since the subject is new to the state of Maranhão due to the recent approval of the law, using a quantitative and qualitative approach. Finally, simulations were taken of ICMS transfers to municipalities retroactively to the last tress years (2020 to 2022) in order to analyze the impact on revenue distribution among the government's municipalities. As a result of the research, it was found that, contrary to the recommendations of sustainability research, most states only adopt quantitative criteria for distributing the ecological ICMS. Considering the recommendations in the literature, quantitative and qualitative indicators were proposed for the state of Maranhão to calculate the environmental sustainability of municipalities and the distribution of revenues, with a total of 1 (one) quantitative indicator (area of the conservation unit) and 7 (seven) different qualitative indicators. Based on the proposed indicators, simulations indicated some of the municipalities that lost out and those that gained from the public policy. It was pointed out that 96 (ninety-six) municipalities would obtain financial gains, while the others would financially support the public policy through losses in transfers. According to the simulations carried out, municipalities like Cururupu would receive around 130% more in ICMS transfers, while others like Tufilândia, Bernardo do Mearim and São Raimundo do Doca Bezerra would suffer losses of up to 16% in ICMS transfers. The study led to a technical-technological product - a technical report - to be submitted to decision-makers, helping them to better regulate the recently implemented public policy. Instituição: Universidade Federal Rural de Pernambuco Tipo do documento: Dissertação Wed, 31 Jan 2024 00:00:00 GMT http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9627 2024-01-31T00:00:00Z http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9624 Título: Relatório integrado: fundamentos teóricos e práticos para implementação em um banco de desenvolvimento regional Autor: CHAGAS, Ederson Jorge Melo das Primeiro orientador: MAIA FILHO, Luiz Flávio Arreguy Abstract: The Integrated Report (IR) is considered to be a model of excellence and cuttingedge corporate reporting. In order to study the IR, Banco do Nordeste do Brasil (BNB) was the institution chosen to carry out a detailed analysis of its reports, because it is the largest regional development bank in Latin America. The general objective of the research is to present the main theoretical and practical foundations that justify the unification of BNB's management reports, sustainability reports and ESG executive summary into a single international standard report, the IR. To achieve the general objective, five specific objectives were proposed, supported by the following methodologies: literature review, document analysis, sustainability disclosure matrix and benchmarking. The data sources were: the Integrated Reporting examples database, the Central Bank's IF.DATA database and the non-financial reports of BNB and the banks operating in Brazil. The study undertook an in-depth literature review on the subject of corporate governance and types of corporate reporting, with an emphasis on IR, its history and main concepts. As the main result, this work listed 13 theoretical and practical foundations that serve as arguments for BNB to implement IR, with emphasis on: BNB's sustainability report is inferior in quality to the non-financial reports of the main Brazilian banks, despite the significant progress made in the last 5 years; BNB's management report cannot yet be considered an IR, as it meets only 8 of the 19 requirements stipulated by the international framework for integrated reporting; 19 of the 144 banks operating in Brazil publish IRs; of the 30 largest banks operating in Brazil, 14 use IRs; public banks such as Banco do Brasil, BNDES and Banco de Brasília are examples for BNB, since they already incorporate their sustainability and management reports into a single report, the IR. Other important results refer to the in- depth and broad overview presented of the Brazilian financial system, which includes the main types of organization, their spatial distribution, their weight in the market in terms of assets, and their origins (public or private, national or foreign). The work also contributes to the literature on the subject in Brazil by developing a detailed analysis of the International Integrated Reporting Framework 2021, since this framework does not yet have an official translation into Portuguese. Instituição: Universidade Federal Rural de Pernambuco Tipo do documento: Dissertação Wed, 20 Dec 2023 00:00:00 GMT http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9624 2023-12-20T00:00:00Z http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9623 Título: Gestão de obras públicas: um estudo de caso em uma instituição federal de ensino superior Autor: PINTO, André Costa Primeiro orientador: CEOLIN, Alessandra Carla Abstract: Public works represent an important component for the performance of Public Administration, since, through them, public institutions reinforce their infrastructures for the provision of their services in the most diverse areas, such as health, security and education. Thus, it is up to Public Administration institutions to manage their works efficiently and effectively, not only because of their importance to society, but also because of their responsibility towards public money, bearing in mind that the execution of public works often involves large amounts. However, it is common, in the management of public works, problems related to: works planning; contracts signed between public institutions and companies responsible for carrying out the works, and; works budget. In addition, there are also factors that are independent of the institution's will - such as changes in government and, more recently, the COVID-19 pandemic - and that can contribute to the incidence or even to the potentialization of the most common obstacles. In this context, the present study has the general objective of analyzing the relationships between management changes in the federal government, the COVID-19 pandemic and budgetary, contractual and planning obstacles in the management of public works at a Federal University. To achieve this objective, a case study was carried out at the Federal Rural University of Pernambuco (UFRPE), of an applied and qualitative, exploratory and descriptive nature. UFRPE’s scenario in relation to its physical infrastructure is challenging, considering that the institution aims to expand it to better serve its university community. Data collection occurred through interviews with employees from different sectors involved in the management of the University's works and also through the collection of secondary data on the Transparency Portal and the Federal Government Purchasing Portal. The results showed that there are particularities and obstacles that harm the management of public works at UFRPE, however, similarities were found between several of the aspects and obstacles of works management and the institution's literature, which shows that the reality of the University is not uncommon in relation to other bodies and institutions. Given all this and taking into account the relevance of UFRPE to Pernambuco – with a strong presence in several regions of the state and with management's commitment to institutional governance –, it can be expected that this work will contribute to the management of public works at the University , whether helping to visualize the obstacles already experienced by the institution and/or proposing improvements to reduce the occurrence of future obstacles in its constructive management. Instituição: Universidade Federal Rural de Pernambuco Tipo do documento: Dissertação Mon, 11 Dec 2023 00:00:00 GMT http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9623 2023-12-11T00:00:00Z http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9622 Título: O valor público de uma ferramenta de controle social: a ouvidoria me escuta? Autor: LEAL, Leonardo Carréra Campos Primeiro orientador: CORREIA NETO, Jorge da Silva Abstract: Public administration in Brazil has been marked, in recent decades, by the growing demand for better public services by society, which also starts to participate in the management guidelines of the public management. In this way, the State is responsible to furnish ways for the citizen to participate, thus, creating social controls tools, such as, the ombudsman. In this context of social control, ombudsman, and better public services, emerges the idea to evaluate the public value delivered by these organizations. The objective of this research, based on a bibliographic study, a documental analysis and on a primary and secondary data collection, is to analyze in which measure does the ombudsman of the IFES deliver public value as a social control tool. To do so, an index of public value will be developed, based on efficacy indicators. Beyond that, this study will also identify good management practices between the best ombudsman using the public value index as a guide. The data were collected on a secondary way through the dashboard “RESOLVEU?” and on a primary way through the application of a survey inside the platform Fala.BR. The results showed that de manifestations registered on the selected ombudsman during the years 2017 to 2022 were concentrated on complaint and request, on a second degree, were indictment and communication. The manifestation simplify highlights as a negative point, resulting in less than 1% of the total manifestations registered. Regarding the profile of the citizen that registered the manifestations, it was discovered that it has 20 to 39 years old, in the racial aspect it is white or brown, and that it has a balance between male and female. Still regarding the results, from the calculus of the indicators, an index for public value on public ombudsman, the iVPOuv, was proposed and calculated, and, therefore, it is possible to conclude that the institutions are concerned in generating more public value. It was possible to observe that the results on the time to answer and the satisfaction indicators showed better numbers. Lastly, the research summarized good management practices for ombudsman of the IFES, pointed out also as an infographic, highlighting strategic planning, focus on the citizen, public servants, and technologies. Instituição: Universidade Federal Rural de Pernambuco Tipo do documento: Dissertação Thu, 17 Aug 2023 00:00:00 GMT http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9622 2023-08-17T00:00:00Z