ESO - Trabalho de Conclusão de Curso Graduação
URI permanente para esta coleçãohttps://ri.uea.edu.br/handle/riuea/4815
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324 resultados
Resultados da Pesquisa
Item Contabilidade ambiental em empresas agroindustriais: uma revisão da literatura sobre a contabilização de crédito de carbono e seus desafios(Universidade do Estado do Amazonas, 2024-02-26) Brandão , Yana Gomes; Carneiro, Leandro MarcondesThis article explores thе intеrsеction bеtwееn environmental accounting and carbon crеdits in agroindustrial companiеs, conducting a systematic literature review on thе subjеct. Thе study includes the analysis of 20 selected articlеs, covеring topics such as еnvironmеntal accounting, carbon markеt, and accounting practicеs in sustainablе еntеrprisеs. Thе adopted methodological process follows thе guidеlinеs of Sampaio and Mancini (2007), emphasizing thе importancе of systematic rеviеw to incorporatе a variеty of rеlеvant outcomеs.The lack of knowledge represents an opportunity for academics, professionals and policymakers to come together in creating a solid system that promotes environmental responsibility and contributes to a more sustainable future in agriculture. According to the research carried out, 4 main challenges were identified in accounting for carbon credits in agro-industrial companies, they are: Lack of determined international accounting standards, legal and regulatory aspects, different accounting treatment in sectors and the need for adequate disclosure.Item A evolução da tecnologia como estratégia de gestão organizacional de empresas de médio porte(Universidade do Estado do Amazonas, 2024-02-20) Reis, Thiago Freire; Araújo, Vanessa PereiraThis article explores the evolution of technology as an organizational management strategy in medium-sized companies. By analyzing technological advances and their impact on management strategies and mechanisms, it highlights the importance of understanding Industry 4.0 and digital accounting. The research, based on an integrative literature review, reveals that technology in organizational management promotes process optimization, cost reduction, increased efficiency and improvements in customer service. The study identifies the need to train professionals and highlights the importance of adopting technological tools for the growth and competitiveness of medium-sized companies.Item Custos assimétricos no setor varejista de moda: uma análise comparativa das empresas C&A, Marisa e Renner no período pré e pós pandemia(Universidade do Estado do Amazonas, 2024-02-20) Conceição, Thamily de Souza; Carneiro, Leandro MarcondesThe clothing retail sector plays a vital role in the Brazilian economy, with an estimated value of R$115 billion. However, during the COVID-19 pandemic, many substantial challenges have influenced its activities. This research analyzes the asymmetric costs in the fashion retail sector from 2018 to 2022 using data extracted from the Income Statements on the [B]³ website, opting for research with a descriptive and comparative approach. The importance of adaptation and innovation is highlighted to ensure business sustainability in the face of abrupt changes. Fashion companies have shown resilience, adopting agile strategies such as intensive digitalization, and reviewing business practices. The research, focused on fashion retail leaders in Brazil, such as C&A Modas, Marisa Lojas and Lojas Renner, covers quantitative and qualitative elements. Targeted at low and medium-income consumers. Because these companies play a crucial role in the economy, generating jobs and influencing consumption patterns. The results show pre and post-pandemic volatility, requiring strategic adaptation in fashion retail, with a focus on digital strategies, efficient inventory management and employee safety, highlighting the continued importance of innovation and agility.Item Fatores determinantes da aprovação da Prestação de Contas Anuais dos Partidos Políticos no Amazonas: Uma análise com base na teoria do Capital Humano no período de 2017 a 2021(Universidade do Estado do Amazonas, 2024-02-15) Souto, Thaís Roberta Araújo; Matos, Nyalle BarbozaThis study looks at the relationship between the characteristics of political party representatives and the evaluation of the annual rendering of accounts by the TRE/AM. The methodology adopted through the TSE website, focusing on the personal characteristics of party representatives, such as academic representatives, such as academic background, gender, age and party ideology. We then the decisions of the TRE/AM related to the annual accountability of these political representatives. political representatives. The academic relevance of this topic is highlighted by the scarcity of studies that explore the relationship between the individual characteristics of political representatives and the decisions of the electoral courts in the area of accountability in Amazonas. The research uses statistical methods to identify possible patterns or correlations between the individual individual characteristics of party members and court decisions. When examining the scores, which are determined by the number of opinions approved, attributed to each party member based on their characteristics, we observed that the TRE/AM tends to approve the accounts of representatives with higher levels of education, in line with the Human Capital Theory. Theory. In addition, the Electoral Court shows an inclination to approve the accounts of younger individuals. younger individuals, although in the years 2020 and 2021, older representatives obtained higher scores. obtained higher scores. As a result, during the period analyzed, the political parties with a left-wing ideological orientation and female representatives representatives were the subject of favorable judgments.Item Formação dos docentes e o desempenho acadêmico dos egressos das universidades públicas da região norte: uma análise a partir dos resultados do ENADE e CFC.(Universidade do Estado do Amazonas, 2024-02-15) Dichtl, Saskya Rodrigues; Matos, Nyalle BarbozaThe aim of this article was to analyze and evaluate the impact of teacher training on the academic performance of students graduating from public universities in the North. The scientific method used was descriptive and bibliographic with a qualitative and quantitative approach, which contrasts the numerical data and statistics of the northern region with the other Brazilian regions, using tables and correlating data from the Higher Education Census, Statistical Reports from the Federal Accounting Council and the Ministry of Education's e-MEC system. As a result, it was possible to see that public universities with a teaching staff made up mostly of masters and doctors have the best results in external exams such as CFC and ENADE. This study is relevant because it encourages research into higher education in the northern region. In terms of contributions, in the scientific sphere there has been an increase in content on the quality of higher education in the northern region. and, in the social sphere, the increase in regional awareness. This highlights the the need for investment in higher education in the region, with the aim of developing and mitigate the differences between the states.Item A ética e a responsabilidade do profissional contabilista no setor público(Universidade do Estado do Amazonas, 2024-02-21) Santos, Luiz Pablo Leão dos; Nascimento, Tássia Patricia Silva doThe role of accountants in Brazil is currently being. It is important to examine their responsibilities to address this issue. This study focuses on the responsibilities of accountants when it comes to ethical matters specifically exploring the significance of ethics for accountants working in the public sector. The objective of this research is to analyze ethical data by referring to legislation and relevant literature with the aim of identifying the responsibilities that accountants have. The methodology used for this study involves conducting research focusing on accounting works and pertinent laws. The results highlight that accountants face requirements and it is crucial for them to adhere to ethical principles outlined in the Professional Code of Ethics for Accountants, which plays a fundamental guiding role. The conclusion emphasizes that by complying with both ethical requirements professionals in this field uphold a position in their activities thereby contributing towards preserving and valuing their profession. A thorough understanding of these aspects along with their application reinforces the importance of accountants in society as well as, within the professional realm, underscoring their pivotal role within the public sector.Item Governança Corporativa no terceiro setor: Um estudo das Organizações da Sociedade Civil de Interesse Público no Amazonas(Universidade do Estado do Amazonas, 2024-02-20) Brasil, Luis Gustavo Menezes; Peixoto , Aline GomesThe theme of this article addresses Corporate Governance practices in the third sector. In this regard, the objective is to analyze the Governance practices adopted by Civil Society Organizations of Public Interest (OSCIP) in the state of Amazonas, based on the pillars recommended by IBGC (Brazilian Institute of Corporate Governance). The methodology used aimed to adapt the governance principles and pillars listed by IBGC into a questionnaire, divided into parts corresponding to the outlined objectives. The questionnaire was sent to the organizations using the Google Forms tool for data collection, which were then analyzed using content analysis technique. Based on this, with the responses provided by the respondent OSCIPs, a profile of these entities and their leaders was drawn, as well as presenting which Governance practices each one adopts. The results demonstrate the effective adoption of both the principles and pillars of corporate governance by the studied OSCIPs.Item Governança corporativa no terceiro setor: um estudo das organizações da sociedade civil de interesse público do Amazonas(Universidade do Estado do Amazonas, 2024-02-20) Brasil , Luis Gustavo Menezes; Peixoto, Aline GomesThe theme of this article addresses Corporate Governance practices in the third sector. In this regard, the objective is to analyze the Governance practices adopted by Civil Society Organizations of Public Interest (OSCIP) in the state of Amazonas, based on the pillars recommended by IBGC (Brazilian Institute of Corporate Governance). The methodology used aimed to adapt the governance principles and pillars listed by IBGC into a questionnaire, divided into parts corresponding to the outlined objectives. The questionnaire was sent to the organizations using the Google Forms tool for data collection, which were then analyzed using content analysis technique. Based on this, with the responses provided by the respondent OSCIPs, a profile of these entities and their leaders was drawn, as well as presenting which Governance practices each one adopts. The results demonstrate the effective adoption of both the principles and pillars of corporate governance by the studied OSCIPs.Item Análise das demonstrações financeiras dos clubes da série A do Campeonato Brasileiro de Futebol no período de 2018 a 2022(Universidade do Estado do Amazonas, 2024-02-02) Santos, Luciana Barbosa dos; Carneiro , Leandro MarcondesThis article aims to analyze the financial statements of nine clubs that remained in the elite of Brazilian football in the period from 2018 to 2022, based on the financial statements released annually by these clubs on their internet pages, reflecting the years that they remained in series A of the championship. Profitability, liquidity and debt indicators were applied, and financial-economic performance was compared between years and clubs. The research was developed through the collection of secondary data, with the object of a descriptive study and its approach was quantitative. The results of the research show that the majority of clubs have been performing with certain liquidity difficulties, and with a high degree of debt, failing to have a result that generates expectations of asset growth. In addition to some presenting low profitability indicators or even negative ones, as they have presented deficits in some of these years.Item Análise do gasto com pessoal do poder legislativo e executivo nos munícipios do Estado do Amazonas com relação a lei da responsabilidade fiscal(Universidade do Estado do Amazonas, 2024-02-22) Moura , Luana Magalhães de; Lima, Victor Godeiro Medeiros deThe Fiscal Responsibility Law establishes limits on personnel expenses to ensure fiscal balance and transparency in public administration. The Court of Auditors issues alerts about excessive spending, published in the Electronic Official Gazette. The research focuses on the dynamic management of personnel expenses, using the Net Current Revenue as a reference. The study aims to analyze expenses in the 10 most populous municipalities in the State of Amazonas, checking compliance with personnel spending limits outlined in the legislation. Through data collection from Fiscal Management Reports published in the System of the Brazilian Public Sector's Accounting and Fiscal Information by the Legislative and Executive branches, tables and graphs were organized to illustrate the evolution of personnel expenses. The results indicate that only 20% of the analyzed municipalities (Humaitá and Manaus) complied with all Fiscal Responsibility Law limits from 2019 to 2022. In 2023, only Manaus adhered to the stipulated limit, and Humaitá did not submit any quarterly reports in 2023, suggesting a general non-compliance with legal provisions. This finding highlights potential deficiencies in the economic management and budgetary organization of the municipalities, which could result in sanctions from the Court of Auditors of the State of Amazonas.