http://repositorio.ufc.br/handle/riufc/923 2026-06-11T21:24:18Z http://repositorio.ufc.br/handle/riufc/86726 Título: Método de administração estratégica da auditoria interna em uma instituição pública de ensino superior fundamentado no Programa de Gestão de Melhoria da Qualidade Autor(es): Ferreira, Izaura Caroline Oliveira da Silva Abstract: Government Internal Audit Units are responsible for establishing and maintaining a Quality Assurance and Improvement Program to promote practices consistent with national and international auditing standards, implemented through internal and external quality assessments. The QAIP was established by the Controladoria-Geral da União (CGU), the technical supervisory body, through Normative Instruction SFC/CGU No. 3 of June 9, 2017. Among the internal and external assessment mechanisms, continuous monitoring serves as a tool through which managerial indicators are defined and monitored by Audits. In this context, the main objective of this research is to develop a method for managing managerial indicators within the Quality Assurance and Improvement Program that contributes to guiding strategic actions aimed at improving the efficiency and effectiveness of Internal Audit, from the definition to the management of such indicators. The specific objectives are to identify the existing legal framework in order to map the regulations governing Internal Control, Government Internal Audit, and the program; to examine the application of the program within the Internal Audit function; and to demonstrate the use of indicators for Internal Audit quality management. This study adopts a case study approach and is classified as applied and descriptive research. It employs a mixed-methods approach for data collection and analysis, reflecting the interdisciplinary nature of the research. The study is structured into seven stages designed to establish the methodological and procedural pathway required to achieve the proposed objectives. The study made it possible to monitor the institutional maturity of the audit unit and to relate the theoretical and legal framework of the subject to the effective implementation of the QAIP in a specific unit through a case study. Based on the perceptions of the interviewees, the measures adopted for implementation, the benefits achieved through the establishment of the program, and the development of the unit's SWOT analysis were identified. Furthermore, it was possible to obtain an overview of the program within the Internal Audit Units of Higher Education Institutions (HEIs), as well as a classification of the degree of importance of the proposed indicators from the Balanced Scorecard (BSC) perspective. Finally, based on the research findings, a guide for the definition and management of quality-related managerial indicators was developed to support the strategic actions of Internal Audit Units. Tipo: Dissertação 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86718 Título: Análise da segurança hídrica domiciliar a partir da percepção dos residentes do município de Quixeramobim, Ceará Autor(es): Nobre, Francisca Érica Cardoso Abstract: This study aimed to analyze household water security in the municipality of Quixeramobim, Ceará, based on residents’ perceptions, through a comparison between urban and rural areas. Specifically, the study sought to characterize households in terms of socioeconomic conditions, water infrastructure, and sanitation; analyze families’ perceptions regarding household water security indicators; measure water security levels; and compare the level of water security between urban and rural households. To this end, a structured questionnaire was used, covering dimensions related to water availability, quality, acceptability, and accessibility, as well as socioeconomic and infrastructure information. The measurement of water security levels was carried out through the construction of a Household Water Security Index (HWSI), obtained by aggregating indicators measured on a Likert scale from 1 to 5. The comparison between groups was conducted based on mean index values and the application of the Mann–Whitney test for independent samples. The results indicate that household water insecurity does not manifest at extreme levels, with a predominance of a moderate level of water security in both urban and rural areas. Although mean values are slightly higher in the urban area, this difference was not sufficient to change the overall classification between the groups, suggesting relatively similar conditions in aggregate terms. However, the disaggregated analysis of the indicators reveals relevant inequalities between the contexts. Statistically significant differences were identified in the dimensions of availability and accessibility, with better results in the urban area, while the rural area showed better performance in the quality dimension. On the other hand, no statistically significant differences were observed in the income dimension, indicating relative socioeconomic homogeneity among the analyzed households. Thus, although the aggregated index points to similar levels of water security, the analysis of specific dimensions reveals the persistence of structural inequalities in access to water in Quixeramobim, especially in rural areas. These disparities are partially mitigated by adaptive strategies developed by households, but they still limit the achievement of higher levels of household water security. Tipo: Tese 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86717 Título: O convívio social e a reflexão filosófica: repercussões do ensino de filosofia na EEM Monsenhor Furtado em Meruoca Ceará Autor(es): Dias, Ícaro Pinho Abstract: This dissertation analyzes the effects of Philosophy teaching on the social interactions of students at Monsenhor Furtado High School, located in the municipality of Meruoca, Ceará. It is based on the premise that the development of rationality, by fostering a questioning mode of thinking, influences individuals’ self-understanding and their social interactions. In the educational context, the appreciation of critical thinking is a fundamental element in human formation. The general objective of the study was to analyze how the teaching of Philosophy contributes to the improvement of social coexistence among high school students. Specifically, it sought to: (i) identify the main methodological approaches used in the teaching of Philosophy at the institution; (ii) investigate how exposure to the subject contributes to the development of argumentative, ethical, and dialogical skills among students; and (iii) evaluate the impact of this teaching on the formation of values that foster harmonious coexistence within the school environment and in society. This qualitative research incorporated descriptive, explanatory, and field-study characteristics, with behavioral data collected in the school’s natural environment without observer interference. The theoretical framework was based on the contributions of thinkers such as Rousseau, Adorno, Gallo, Arendt, and Lipman, who offer perspectives on the role of education and philosophy in the development of autonomy, reasoning, and self-sufficiency in individuals. The relevance of the study lies in the challenges faced by contemporary education in forming the individual in an integral manner, especially in regard to the practice of tolerance, respect, and the ability to engage in dialogue amid diversity. The results of the investigation demonstrate that Philosophy teaching at EEM Monsenhor Furtado has promoted significant changes in students’ social interactions, expressed through: an increased ability to handle conflicts through dialogue and argumentation; the development of a more critical and reflective stance toward social norms and values; and a more conscious exercise of citizenship, with actions guided by ethical principles such as respect, empathy, and collective responsibility. By examining the impact of philosophical education, the study contributes to the improvement of pedagogical practices and encourages reflections on Philosophy’s potential to enable more conscious social coexistence and the cultivation of positive human relationships. Tipo: Dissertação 2025-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86673 Título: Profetas da chuva em Quixadá/CE: tradição, ressignificação e adaptação no semiárido cearense Autor(es): Marques, Eliê Regina Fedel Abstract: In the countryside of Ceará, specifically in Quixadá, a municipality characterized by a semi- arid climate and limited rainfall, the "Rain Prophets" play a crucial role in forecasting precipitation and fostering hope. They employ empirical methods and environmental observations to develop climatic and agricultural knowledge and practices. The primary objective of this thesis is to investigate the tradition of the Rain Prophets in Quixadá, by understanding its historical evolution, analyzing its adaptations to social, environmental, and technological transformations, and evaluating its future perspectives. Additionally, the study aims to: trace the historical evolution of this tradition by identifying its cultural heritage and ancestral roots; investigate contemporary experiences by systematizing their methods into classification categories; and assess the role of these prophets in modern society amidst current global changes. The research adopts a qualitative approach, employing an exploratory and descriptive lens to understand complex social and environmental phenomena. The methodological framework consisted of three stages: a systematic literature review; primary data collection via semi-structured interviews with 12 prophets who participate in the annual meetings in Quixadá (utilizing the "snowball" sampling technique); and an interpretive data analysis. The results indicate a complex, multifaceted tradition, characterized by family lineages that have preserved this knowledge for up to five generations. The institutionalization of the "Annual Meetings of the Rain Prophets of Quixadá" has transformed a once dispersed and individualized practice into a collective event, consolidating it as a public ritual of identity affirmation and a potent mechanism for media visibility. The research identified a variety of observation methods, classified into four distinct categories: Natural (the most used), Religious/Mystical, Mixed (combining natural and religious observations), and Scientific/Empirical. The findings demonstrate that "the Rain Prophet" is not a homogeneous category, but rather a diverse spectrum of practices, identities, and adaptive strategies. This spectrum encompasses traditionalists, who resist technological innovations to maintain the "purity" of the tradition, to integrators, who incorporate meteorological data into their bservations. This heterogeneity reflects different ways of negotiating the tensions between tradition and modernity. This study offers original contributions to the field, highlighting the systematic documentation of twelve prophets and their methods, as well as an in-depth discussion on the succession crisis. Furthermore, the thesis theorizes the relationship between climate change and the erosion of social credibility, explicates the material dimension of traditional knowledge, and demonstrates that tradition and modernity are not binary opposites but coexisting dimensions. The results confirm that this tradition is undergoing a process of resignification; however, its continuity depends on collective choices regarding cultural valorization and environmental preservation. Tipo: Tese 2026-01-01T00:00:00Z