http://repositorio.ufc.br/handle/riufc/923 2026-06-16T03:44:33Z 2026-06-16T03:44:33Z Aquino, André Ribeiro de http://repositorio.ufc.br/handle/riufc/86746 2026-06-12T22:28:41Z 2022-01-01T00:00:00Z

Título: Negócios de impacto socioambiental e os processos de geração, captura e compartilhamento de valor Autor(es): Aquino, André Ribeiro de Abstract: In the midst of an expressive number of social and environmental problems in evidence, impact businesses, as part of the social entrepreneurship field, have presented themselves as alternatives to solve those issues and create positive impact. However, since they are recent management models and there is still incipient information, the present work aims to explore the concepts and characteristics of the processes of creation, capture and sharing of different types of value and how they are related regarding an interdisciplinary perspective. From the inferences of the study, it was possible to observe that in order to create socio-environmental value, it is important that the business takes into account a series of factors, such as the individual and collective values of customers, beneficiaries, ecosystem actors; how they assign value - to nature and environmental, resources, for example; how the Value Proposition and Impact Thesis are achieved. Even though profit maximization is not the focus for impact businesses, it is also necessary that they consider aspects that allow them to capture economic value, so that they have financial sustainability, and the necessary strategies to ensure them competitive advantages, distinguishing mainly from traditional market businesses. Impact businesses commonly operate in a network, which can also allow the intended positive impact to have more potential to be achieved, as part of the value created is shared between the different actors. Finally, analyzing these processes addressed through foundations from different disciplines and areas of knowledge can help them better define the socio-environmental value they intend to generate and manage to maximize delivery. Tipo: Dissertação

2022-01-01T00:00:00Z Ferreira, Izaura Caroline Oliveira da Silva http://repositorio.ufc.br/handle/riufc/86726 2026-06-11T19:28:23Z 2026-01-01T00:00:00Z

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 Nobre, Francisca Érica Cardoso http://repositorio.ufc.br/handle/riufc/86718 2026-06-11T15:17:37Z 2026-01-01T00:00:00Z

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 Dias, Ícaro Pinho http://repositorio.ufc.br/handle/riufc/86717 2026-06-11T13:49:56Z 2025-01-01T00:00:00Z

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