http://repositorio.ufc.br/handle/riufc/161 2026-06-18T14:46:30Z http://repositorio.ufc.br/handle/riufc/86628 Título: Mergulhando na economia azul: indicadores para um futuro azul, inteligente e sustentável no estado do Ceará Autor(es): Matias, João Felipe Nogueira Abstract: This doctoral thesis aims to develop and apply the Blue Economy Development Index (IDEA) as an analytical tool to assess the level of sustainable development of the blue economy in Ceará state, Brazil. The study is grounded in the understanding that the blue economy is a multidimensional phenomenon whose dynamics cannot be adequately captured through purely economic indicators, requiring the integration of social, environmental, and governance dimensions. Accordingly, the research proposes a multicriteria framework capable of articulating these dimensions in a structured, transparent, and replicable manner. Methodologically, the thesis combines a theoretical review of the blue economy, agency theory, and common-pool resources theory, with a bibliometric analysis of the international scientific literature on blue economy indices, and the application of the Analytic Hierarchy Process (AHP). The AHP is employed to define the hierarchical structure of criteria, sub-criteria, and structural weights of the index, based on expert judgments drawn from different segments of the blue economy. The state of Ceará is adopted as a case study, focusing on four strategic sectors: fisheries and aquaculture, renewable energy, coastal tourism, and ports. The IDEA is constructed through two complementary perspectives: the structural dimension reflects the normative importance assigned to sectors and sustainability pillars, while the empirical dimension incorporates normalized indicators that capture the observed performance of the analyzed sectors. The results highlight the central role of fisheries and aquaculture and renewable energy within Ceará’s blue economy, while also revealing significant gaps between strategic relevance and empirical performance, particularly in the environmental and governance dimensions. The resulting global index underscores persistent structural challenges that constrain the full realization of the blue economy’s potential in the state. The thesis concludes that the IDEA constitutes a robust decision-support tool for public policymaking, territorial planning, and the assessment of sustainable blue economy development, with strong potential for adaptation and application in other territories. Tipo: Tese 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86200 Título: Sistema monitoramento da transição energética em nível subnacional Autor(es): Oliveira Júnior, Marcos Antonio Cavalcante de Abstract: The contemporary energy transition demands instruments capable of monitoring and guiding energy policy planning actions in the face of growing challenges related to climate change, social inequalities, and environmental pressures. In this context, monitoring systems become essential for producing consistent metrics, continuous monitoring, and territorially sensitive diagnoses. However, studies and monitoring instruments remain concentrated on national analyses, heavily influenced by models that measure the energy transition in countries of the Global North and that generally use arithmetic averages to measure and understand this energy transition, consequently masking internal heterogeneities and inequalities. The energy trilemma is a theoretical model traditionally used to measure the energy transition and aspects of energy justice through three dimensions (energy security, energy equity, and environmental sustainability). The energy trilemma presents limitations when applied to more decentralized levels, such as the subnational level, which, in the case of Brazil, being a country of continental territorial dimensions, is characterized by territorial asymmetries and socioeconomic and environmental inequalities among the states that make up the Brazilian territory. Given these gaps, this thesis proposes a subnational energy transition monitoring system based on an adaptation of the energy trilemma. By replacing the use of simple averages with a vector representation of the energy trilemma, the monitoring system allows for the identification of the direction, intensity, and structural imbalances between the three dimensions, thus capturing nuances invisible in aggregated methods and offering more contextualized interpretations. In addition to methodological advancement, the approach responds to criticisms found in the literature on energy justice, territorial asymmetry, and multilevel governance by providing an instrument capable of capturing socio-spatial inequalities, revealing tensions between dimensions, and complementing existing gaps in traditional models. The methodology, of a qualitative-quantitative nature, was developed in four integrated stages: (i) theoretical-conceptual review; (ii) construction and validation of indicators; (iii) modeling and definition of the subnational index; and (iv) comparative analyses involving the states of Ceará, Piauí, Bahia, and São Paulo. The results demonstrate the analytical relevance of the approach by highlighting contrasting trajectories in the energy transition: the North and Northeast regions present structural weaknesses in energy equity; the Northeast stands out in energy security due to the high participation of renewable sources; the Central-West and South regions concentrate the best environmental performances; and the Southeast presents consistent results in energy equity. Comparative studies reveal patterns impossible to identify using simple averages, such as Piauí, with high clean energy generation combined with low energy inclusion, and the persistent environmental vulnerabilities in Ceará, Bahia, and São Paulo, even though these regions show advances in energy security or equity. The thesis contributes theoretically by proposing a new approach for measuring the energy transition at the subnational level, through a monitoring system that highlights the limitations of using aggregate averages to capture the complexity of the territorial and dimensional dynamics of the energy transition process. Thus, by demonstrating that analysis based exclusively on averages tends to obscure internal asymmetries between territories and dimensions, the application of a three-dimensional and vector-based monitoring system, adapted to the subnational scale, is capable of refining the understanding of the energy trajectories of Brazilian states. This approach integrates, in a single analytical framework, the dimensions of energy security, energy equity, and environmental sustainability. In applied terms, the Subnational Level Monitoring System offers public managers an objective and replicable tool to identify territorial imbalances, guide investments, prioritize energy policies, and monitor the temporal evolution of states—expanding the state's capacity to promote a more just and territorially balanced energy transition. As a limitation, the insufficiency of broader historical series and subnational databases for environmental and social indicators stands out, which reduces the analytical sensitivity of the environmental sustainability dimension. Even so, the study achieves its objectives by demonstrating that the vector-based approach represents a methodological and practical advance, contributing to monitoring, interpreting, and guiding a more just, secure, and environmentally responsible energy transition in Brazil. Tipo: Tese 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/85041 Título: Diversidade nas corporações à luz dos objetivos de desenvolvimento sustentável e das variedades do capitalismo Autor(es): Nascimento, Ítalo Carlos Soares do Abstract: This thesis aimed to analyze the influence of the characteristics of different types of capitalism on the adoption of diversity practices in corporations, in light of the Sustainable Development Goals (SDGs). The research adopted a mixed-methods approach, descriptive and exploratory in nature, applying qualitative and quantitative procedures in three interdependent articles. The SDGs were used as a cross-cutting normative framework, and the varieties of capitalism (VoC) constituted the theoretical framework that guided the understanding of the institutional differences that shape business practices. The first article conducted a Systematic Literature Review on diversity, SDGs, and VoC, proposing a conceptual framework that organizes institutional and organizational factors associated with the adoption of diversity. The study revealed a fragmented theoretical field, with a predominance of approaches focused on gender and governance, as well as gaps in integration with the SDGs and with comparative perspectives on capitalism. The second article empirically operationalized the diversity construct based on 13 indicators aligned with the SDGs, extracted from the Refinitiv® database, encompassing 11.824 companies from 56 countries between 2015 and 2023. The comparative analysis demonstrated low adoption levels and significant variations between types of capitalism: coordinated and peripheral European economies generally situated at intermediate levels, while oil-based arrangements and emerging economies concentrated at the lowest levels. The third article tested hypotheses about the effects of institutional characteristics – cooperation in labor relations, economic freedom, local competition, union density, human development, and governance – through regression with panel data (56.837 observations). The results indicated that cooperation and human development had positive effects on the adoption of diversity, while economic freedom and local competition had negative effects. The control variables size, market value, and Corporate Social Responsibility committee showed positive and significant effects on the adoption of diversity practices, while profitability showed a negative relationship. Based on this analytical approach, this thesis argues that the adoption of diversity practices in corporations is conditioned by specific combinations of economic coordination, social capacities, and regulatory arrangements, varying according to the institutional characteristics of different types of capitalism, in alignment with SDGs 5, 8, 10, and 16. By highlighting this institutional heterogeneity, the thesis contributes to broadening the dialogue between diversity and varieties of capitalism, offers a replicable set of indicators aligned with the SDGs, and provides support for public policies and business practices aimed at promoting inclusion and equity. Tipo: Tese 2025-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/85018 Título: Formação por competências no ensino e aprendizagem da contabilidade: desafios e possibilidades da experiência docente Autor(es): Melo, Geison Calyo Varela de Abstract: Educational paradigm shifts have led higher education to rethink its formative process. In this context, competency-based education has gained prominence by proposing an educational process that integrates knowledge, skills, and attitudes, fostering integrated, reflective, and reality-oriented learning. In the field of accounting education, this approach is reinforced by the International Education Standards (IES) and, in Brazil, by the new Diretrizes Curriculares Nacionais (DCN) for Accounting programs, which guide professional training to meet the demands of the contemporary market and society. The general objective of this thesis was to discuss the challenges faced by professors and the possibilities that emerge from their experiences, as well as their contributions to the implementation of competency-based education in the teaching and learning of accounting. To achieve this objective, the discussion was grounded in the theoretical foundations of Andragogy and Constructivism. The research is characterized as qualitative, exploratory, and descriptive, conducted through semi-structured interviews with 23 accounting professors whose teaching practices reflected a tendency toward competency-based education. The collected data were analyzed using thematic content analysis and the Gioia Method (Gioia, Corley, & Hamilton, 2013), which made it possible to identify categories and explanatory dimensions related to teaching experience. The results revealed that competency-based education is still at an early stage of implementation in accounting education. Moreover, professors face challenges of a social, contextual, educational, and institutional nature, such as resistance to change, lack of pedagogical preparation, difficulty integrating theory and practice, absence of clear institutional policies, and limited incentives for pedagogical innovation. On the other hand, several possibilities were identified as pathways for implementing competency-based education, including curricular integration, educational innovation, teacher training, and institutional support, with emphasis on university extension, active methodologies, closer educational relationships, reflection on teaching practice, and infrastructure improvements, dimensions that emerged from this thesis. Professors also expressed emotions related to professional fulfillment, personal and professional aspects, and career recognition as essential to the realization of the competency-based model. Furthermore, reflection on teaching practice was found to be the starting point for educational transformation, enabling professors to recognize themselves as both mediators and learners in the process of knowledge construction. As a contribution, the thesis proposes a conceptual model that integrates teaching experience with the challenges, possibilities, and pedagogical strategies required to consolidate competency-based education in accounting. The study broadens theoretical and practical discussions on teaching experience and practice and offers pathways for implementing competency-based education in the teaching and learning process of accounting. Tipo: Tese 2025-01-01T00:00:00Z