https://tede.unioeste.br/handle/tede/518 Mon, 18 May 2026 13:40:52 GMT 2026-05-18T13:40:52Z 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/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 https://tede.unioeste.br/handle/tede/7976 Title: Programas de Compliance Público: Avaliação da Maturidade em uma Universidade Estadual Autor: Cordeiro, Elisangela Primeiro orientador: Bertolini, Geysler Rogis Flor Abstract: Compliance plays an essential role in the governance of public and private organizations, ensuring compliance with standards, regulations, and ethical principles. In the public sector, the implementation of Compliance Programs strengthens corporate governance by mitigating risks and ensuring institutional transparency. However, the absence of recommended monitoring and evaluation can compromise the effectiveness of these initiatives, impacting the organization's review and compliance with its stakeholders. Given this scenario, this study aims to assess the level of maturity of the Compliance Program of a public state university, verifying its alignment with the principles of Corporate Governance and identifying challenges and opportunities for improvement. To this end, we adopted a qualitative and quantitative approach, using document analysis, interviews, and the application of a structured questionnaire. Ten pillars of compliance were assessed, as well as an additional pillar focused on policies to combat moral and sexual harassment and discrimination. The results indicate that the university has an intermediate level of maturity, with emphasis on the engagement of senior management and the effectiveness of the reporting channel. However, weaknesses were identified in areas such as training and communication, auditing and monitoring, and due diligence, highlighting the need for improvement so that the program can achieve greater robustness. The research contributes to the academic literature by providing an assessment model applicable to other public institutions and presents recommendations for strengthening governance and a culture of compliance. In addition, the findings can support managers in implementing more effective practices, promoting greater transparency, risk mitigation, and compliance statements in the public sector 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/7976 2025-03-27T00:00:00Z https://tede.unioeste.br/handle/tede/7956 Title: Reflexo dos pilares institucionais nas práticas esg: um estudo de caso na universidade federal da integração Latino- Americana Autor: Martins, Jessica Damian Luiz Primeiro orientador: Bertolini, Geysler Rogis Flor Abstract: This research aims to understand how ESG practices occur within the environment of a Federal University, using Institutional Theory and Scott’s (1995, 2001) Institutional Pillars as the analytical framework. Methodologically, it is a case study, which enables in-depth analysis, and is characterized as a qualitative and exploratory research, based on content analysis of UNILA’s 2023 Integrated Management Report, as well as interviews with university staff. The study is justified by the need to understand how a federal university internalizes and implements ESG practices, considering its specificities as a public institution. The analysis of the Integrated Report highlighted social inclusion, transparency, and diversity. The social dimension was the most prominent, evidenced by affirmative policies and student assistance programs. In the governance dimension, transparency stood out through the Integrity Program and internal audits. In the environmental dimension, challenges were observed in expanding sustainable initiatives, with actions such as waste management and energy efficiency. The interviews indicated the predominance of the Regulatory Pillar, followed by the Normative Pillar and, lastly, the Cultural-Cognitive Pillar. ESG practices are strongly influenced by external regulations and normative requirements. The Normative Pillar was expressed in the alignment with national and international standards, such as the SDGs. The Cultural-Cognitive Pillar, although less prevalent, reflected the institution’s commitment to inclusion and diversity. The research showed that ESG practices at UNILA go beyond merely responding to external demands, reflecting internal institutional dynamics that shape their adoption and consolidation. The findings expand understanding of how institutional factors influence organizational sustainability, highlighting the role of Institutional Pillars in shaping governance, social responsibility, and sustainability practices. One of the most significant insights was the identification of the Regulatory Pillar as the main driver of ESG practices at the university. The consolidation of these practices requires greater balance between regulatory pressures, institutional norms, and cultural change, fostering more integrated internalization of ESG principles in public higher education. The results contribute to advancing the literature on ESG in the public sector, offering support for the development of more effective and sustainable institutional policies in Brazilian federal universities. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Mon, 07 Apr 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/7956 2025-04-07T00:00:00Z