https://tede.unioeste.br/handle/tede/516 Tue, 03 Feb 2026 19:33:18 GMT 2026-02-03T19:33:18Z https://tede.unioeste.br/handle/tede/8144 Title: Explorando a Autorregulação na Aprendizagem: Uma Análise das Estratégias das Cartas de Gervásio com Discentes de Contabilidade Autor: Cheffer, Marcia Aparecida Hoffmann Primeiro orientador: Silva, SIdnei Celerino Abstract: . Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Wed, 20 Aug 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/8144 2025-08-20T00:00:00Z https://tede.unioeste.br/handle/tede/8108 Title: COMPARTILHAMENTO DO CONHECIMENTO EM REDE E AS PRÁTICAS DE INOVAÇÃO ORIENTADA PARA A SUSTENTABILIDADE EM ASSCIAÇÕES COMERCIAIS E EMPRESARIAIS Autor: Pinatti , Ana Carolina Da Silva Primeiro orientador: Silva, Elizandra da Abstract: Knowledge sharing in a network provides benefits in the development of new products or services, processes and organizations, increasing quality, speed, effectiveness and accelerating innovation and sustainability. This dissertation aims to identify how knowledge sharing in a network helps in the development of innovation practices oriented towards sustainability. Eight Commercial and Business Associations(ACEs) that are part of the Coordination of Commercial and Business Associations of Western Paraná - Caciopar were analyzed. This is a descriptive study with a qualitative approach, with research conducted through structured interviews, employing content analysis using the Atlas TI web software. The findings indicate that, with regard to knowledge sharing in the researched network, the categories of Participation, which report on the participation of members within the network, Common Objectives, which relate to the objectives that the network has, as well as the objectives of each ACE, Communication Channels, which present the means of communication used by the network and Hierarchy and Leadership, which presents aspects of how network leaders approach sustainability-oriented innovation, contribute to network members developing and sharing their IOS practices. The Trust category, which presents aspects of trust among network members, was identified as a contributor to knowledge sharing, but did not present evidence of its contribution to the development of IOS practices. It was found that ACEs develop IOS practices in products and services through internal waste separation programs, elimination of the use of paper and use of cisterns and solar panels, and organizational processes through a congress on ESG, use of local labor, lectures and collection of donations for entities, among others, both in the Caciopar network, with similar practices among ACEs, and through initiatives and partnerships that each ACE develops within its city, through the public authorities and/or with the private network. For future research, we suggest investigating how the diversity of members of trade associations can influence the creation and dissemination of IOS practices, considering aspects such as the region and size of the trade and business association. Furthermore, indicators can be developed to assess how trade associations implement and maintain their IOS practices. Finally, we suggest a study that delves into the external partnerships that the entities have, such as the city government, companies and entities, highlighting the process of knowledge sharing between these organizations for the development of IOS practices. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Thu, 27 Mar 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/8108 2025-03-27T00:00:00Z https://tede.unioeste.br/handle/tede/8107 Title: A adoção de controles gerenciais e sua influência nas emoções e comprometimento dos colaboradores com os controles de gestão em uma indústria do ramo lácteo no Oeste do Paraná Autor: Vogt , Carline Ines Frai Primeiro orientador: Martins, Vinícius Abilio Abstract: One aim of Management Control Systems (MCS) is to align the employees’ behavior to the organizational goals, using formal and informal controls as a strategic alignment tool. Each worker understands the adoption of management control in different ways, as emotional characteristics that reflect in their organizational commitment influence them. This study aims to analyze the effects of MCS adoption on employees’ emotions and behavior. For this purpose, we considered these variables: MCS (formal and informal controls), emotional reactions (positive and negative affects), and organizational commitment. We used a quantitative approach to formulate hypotheses to support the literature review and the data analysis done by Structural Equation Models (SEM) using Partial Least Squares (PLS) and the software Smart PLS 4. We have collected the data by a survey on a dairy industry in the West of Paraná state. Our investigation revealed that informal controls, specifically cultural and personnel controls, significantly relate to workers’ emotions and organizational commitment, contrary to formal controls, namely, action and result controls, which do not demonstrate a significant relation to the same variables. Thus, the informal controls contribute to positive affect more significantly than formal controls. We also observed that the relationship between MCS and organizational commitment was not significant for most of the control systems, except cultural control, which is affected directly and positively; in other words, other variables than the controls precede the employee’s behavior. In addition, this research showed that the mediation of emotions in the relationship between control systems and commitment was insignificant, considering that the engagement is personal and unique to each individual. With these results, we conclude that the construction of the analysis model made it possible to validate the research hypotheses, contributing to expanding research related to MCS and their relationship with emotional aspects and organizational commitment. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Thu, 06 Mar 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/8107 2025-03-06T00:00:00Z https://tede.unioeste.br/handle/tede/8068 Title: Endividamento público e ciclos políticos: uma análise dos municípios do Paraná Autor: Braga, Brunna Mendonça Primeiro orientador: Fiirst, Clóvis Abstract: This study aims to analyze the influence of electoral cycles on the indebtedness of municipalities in the state of Paraná, in light of the Theory of Political Business Cycles. To this end, the research was structured in three stages. In the first, a bibliometric and sociometric study of a quantitative nature was conducted to map the development of scientific production related to the topic, identify the main authors, journals, and collaboration networks, and understand the trends in the literature. The research revealed a fragmentation of collaboration networks, with many authors and institutions disconnected, which limits knowledge exchange and the dissemination of academic discussions. The theoretical contributions include a detailed overview of the topic, identifying the main studies; in practical terms, the mapping of authors and journals helps identify potential research partnerships; and socially, the study promotes broader access to knowledge and encourages diverse collaborations between institutions from different countries. In the second stage, a theoretical, qualitative, and exploratory literature review was carried out, focusing on the conceptual construction of the indebtedness variable and its relationship with political aspects, based on contributions from national and international literature. It is concluded that public indebtedness is often used as a political instrument, and its management is conditioned by various political factors, such as reelection, ideological affiliation, and other elements. The study makes a theoretical contribution by critically gathering and synthesizing key concepts on political cycles and public debt, offering a foundation for future research. In practical terms, it highlights relevant variables and methodologies for analyzing the political influence on debt management. Socially, it reinforces the importance of fiscal responsibility and warns about the impacts of opportunistic practices on the quality of public services, especially in less consolidated contexts. Finally, in the third stage, a quantitative empirical analysis was conducted using panel data from the 399 municipalities of Paraná between 2013 and 2020, considering political variables such as reelection eligibility, partisan alignment with the state government, and the ideological orientation of mayors. The empirical results, with statistical significance, show that municipal indebtedness increases in pre-election years, especially among mayors eligible for reelection. Mayors politically aligned with the state government also exhibited significantly higher levels of indebtedness during the election year. Additionally, it was found that mayors from left-wing parties tend to incur less debt, while those from right-wing parties did not present statistically significant variations. These findings reinforce the presence of opportunistic political-budgetary cycles at the municipal level in the state of Paraná and represent the main contribution of this study. The study offers theoretical contributions by deepening the understanding of the effects of electoral budget cycles at the subnational level. As a practical contribution, the findings provide insights to improve fiscal planning and guide public managers’ attention during pre- and post-election periods, when there is a greater tendency to increase indebtedness. Socially, the results reinforce the importance of citizen participation and fiscal transparency by showing that increased indebtedness during electoral periods may compromise fiscal sustainability and the provision of essential public services. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Thu, 26 Jun 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/8068 2025-06-26T00:00:00Z