http://repositorio.ufc.br/handle/riufc/159 Tue, 12 May 2026 20:58:38 GMT 2026-05-12T20:58:38Z http://repositorio.ufc.br/handle/riufc/86154 Título: Cultura, redes e valores em uma comunidade quilombola: o coletivo bordando resistência como iniciativa de empreendedorismo social feminino Autor(es): Silva, Ana Carla Eugenio da Abstract: Female social entrepreneurship in traditional territories articulates income generation and the valorization of identity, being sustained by networks built upon shared values, reciprocity, and trust. This study aimed to understand how historical-cultural elements, cooperation, and shared values structure the Bordando Resistência Collective as a female social entrepreneurship initiative in the quilombola community of Alto Alegre. The research is justified by the need to expand the academic and social visibility of initiatives led by quilombola women, analyzing the organizational, relational, and identity-based dimensions that sustain their actions. This research adopts a case study approach, having the enterprise itself as the unit of analysis, understood in its organizational, relational, and identity dimensions, based on semi-structured interviews and the application of sociometric generators. The theoretical framework combines the distinction between strong and weak ties proposed by Granovetter (1973) and the resource typology developed by Brush, Greene, and Hart (2001). The study integrates Social Network Analysis (SNA) and Content Analysis (Bardin, 2016). The results show that the collective emerged from a previous community-based educational experience, the Projeto Libertando, and re-signifies embroidery as a cultural, political, and identity-based language, articulating income generation, quilombola memory, and resistance. The internal network is characterized by high cohesion and relational density, supported by strong ties of trust, care, and belonging, while the external network presents an egocentric configuration, in which weak ties expand opportunities, visibility, and access to institutional and cultural resources without compromising community autonomy. Financial, human, technological, social, symbolic, and intangible resources were identified as being mobilized in a solidarity-based manner, guided by shared values such as unity, friendship, trust, respect, persistence, and resistance. It is concluded that the sustainability of Bordando Resistência results from the dynamic articulation between community embeddedness and relational openness, mediated by cooperation networks and shared values that structure female social entrepreneurship within the quilombola territory. Tipo: Dissertação Thu, 01 Jan 2026 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/86154 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86090 Título: Atributos do relatório de auditoria independente e risco de mercado: ecidências no Brasil Autor(es): Silva, Matheus Lima Abstract: This research examined the association between the attributes of the independent audit report and the market risk of Brazilian companies listed on B3 (Brasil, Bolsa, Balcão), considering the moderation of the size of the independent audit firm. The research sample consists of 275 companies and 2,849 observations from 2010 to 2024, after excluding financial companies and those with missing data and outliers. Market risk (RM) was measured using the Capital Asset Pricing Model (CAPM), in five windows after the release of the report (30, 60, 90, 120 and 252 trading days). Data on the attributes of the independent audit report (RAI), specifically the type of opinion (OPI), disclosure of key audit matters (DPAA) and disclosure delay (LNAD), as well as the size of the independent audit firm (BIG4), were extracted from the Standardized Financial Statements available at B3. The economic and financial data was obtained from the Economatica® secondary database. Descriptive statistics, tests of differences between groups and linear regressions with unbalanced panel data, with economic and financial controls, were used to analyze the data. The research findings suggest a positive association between PAA disclosure and beta in the shorter windows. In contrast, the modified opinion showed an association only in the 30-day window, while the delay in disclosure showed no association with market risk. Moderation showed an association between PAA and audit firm size in all windows. The robustness analysis with Value at Risk (VaR) showed an effect on the interaction between PAA and audit firm size in all windows. We conclude that, according to the assumptions of Signaling Theory, the information content of the independent audit report is incorporated into market risk. This study makes practical contributions by providing information for investors and managers on the public signals contained in the independent audit report of Brazilian companies, helping in the discussion of risk in decision-making windows, especially when considering the conditioning factor associated with the size of the independent audit firm. Tipo: Dissertação Thu, 01 Jan 2026 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/86090 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86085 Título: Articulação dos resultados das práticas dos laboratórios de inovação com o planejamento estratégico de órgãos públicos no Estado do Ceará Autor(es): Leal, Adriana Islaia Carneiro Abstract: This dissertation aims to investigate the articulation of the results of innovation lab practices with the strategic planning of public bodies in the state of Ceará. The study starts from the understanding that innovation in the public sector seeks to solve complex problems, promote policies and services suited to social needs, and increase the effectiveness of government actions. The Integrated Model of Innovative Public Management (GESPUBLIN), conceived by Isidro (2018), was used as a framework, considering the dimensions of environment, capacity, activities, and results of innovation in organizations. The research adopts a qualitative approach, of a descriptive and exploratory nature, with the implementation of multiple case studies in 9 units of analysis belonging to the Executive, Legislative, and Judicial branches, at the federal, state, and municipal levels. Primary data were collected through interviews with 17 civil servants, collaborators, and managers of innovation and planning labs (teams), and secondary data from documentary research. Data analysis revealed that innovation practices developed in the laboratories have contributed to the generation of ideas, prototype development, and implementation of solutions, through the application of agile methodologies and co-creation. Facilitators identified included support from senior management, the use of multidisciplinary teams, and the establishment of partnerships. Barriers identified included bureaucratic rigidity, lack of dedicated personnel, and cultural resistance to change. The findings provided valuable insights into organizational outcomes, including improved performance (agility and streamlining of repetitive processes) and strengthened governance and transparency. The results of innovation in public services demonstrated a transformative social impact, such as the use of simple language in processes, which reduced criminal regressions due to negligence by 31.54%, and public satisfaction, which reached 81% approval. It was identified that measuring results based on data and evidence remains a persistent challenge. The findings also demonstrated that formalizing innovation as a strategic pillar strengthens the culture of innovation and promotes digital transformation. It is concluded that innovation in public bodies in Ceará, catalyzed by the laboratories (teams), is a strategy consciously integrated into planning, which seeks to modernize the services provided, improve the quality of life of citizens, and translates into effective public value. Tipo: Dissertação Wed, 01 Jan 2025 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/86085 2025-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/85992 Título: Proposta e implantação de uma solução de previsão de demanda em uma indústria de implementos agrícolas Autor(es): Paiva Neto, Abdias Kelly de Abstract: This study aimed to propose and validate a demand forecasting solution for an agricultural implements industry. A model-based forecasting process was developed according to the specific characteristics of the company under study. In addition to the process, a computational solution was implemented in the Python programming language, featuring an interactive interface in Streamlit and integrating both quantitative and qualitative forecasting models. The models were evaluated using the MAE and WAPE metrics, and the results were discussed with the management team. Forecasts were generated for the months of August, September, and October 2025. Within the scope of this research, it was possible to compare the forecasting errors of two out of the three forecasted months, as the actual results for October were not yet available. For August and September, the average overall WAPE was 6.69%, and the MAE was 16 units. The practical application of the solution produced positive impacts on purchasing processes, production planning, and the definition of sales targets, promoting greater integration among departments and reducing subjectivity in decision-making. The study also demonstrated the applicability of a hybrid approach that combines quantitative methods and expert judgment, showing its potential for replication in other companies within the sector. Tipo: Dissertação Wed, 01 Jan 2025 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/85992 2025-01-01T00:00:00Z