This research is about the implementation of the national people management policy in the public sector, focusing specifically on the people development plan within the scope of the University of Brasília. In view of this, the central objective of this research was defined as identifying how the implementation of the People Development Plan (PDP) occurred at the University of Brasília, in the period from 2020 to 2022, based on the new National People Development Policy (PNDP), Decreto n. 9.991/2019, focusing on development needs and training actions carried out as an element of innovation within the scope of people management. The research, in methodological terms, is configured as follows: regarding the approach, it is a qualitative, descriptive and documentary study, the purpose is exploratorydescriptive with bibliographic research procedures. For data collection, documents were mobilized in the form of texts available on the official websites and pages of the central body and the University. To analyze the data, we used the Institution's activity reports and spreadsheets with the results of data on development needs and training actions carried out. The analysis showed that the stages of elaboration of the planning process for training actions for the years 2020, 2021 and 2022 at the University were diversified, however, the stages presented in the federal regulations were maintained. The research points to the dynamics and changes in internal processes due to the complex and diverse public environment and the need to include risk management. Finally, it was possible to identify that in the face of the Covid19 pandemic scenario and short deadlines for changing the systematic preparation and execution of training actions, there were innovations in the types of modality (distance, remote, hybrid) and courses to serve specific demands of the university. In summary, the research can contribute to other organizations and also to the institution's people management unit in advancing improvements to internal processes regarding employee training.

The Brazilian space industry is intensive in highly innovative technology and is at the frontier of knowledge. However, with the evolution of technology, the importance of services and products arising from space activities becomes increasingly crucial in everyone's lives. With the transformations of the last decades, in which new companies enter the space sector, “New Space” has been increasingly compared to “Traditional Space”. In this way, this study analyzes the technological trajectory of the space sector, making a comparison between Traditional Space and New Space, with emphasis on the role of Brazilian firms showing a large-scale project (CBERS), a medium-sized (Amazônia 1) and a small in the New Space concept (VCUB1).

Project management has been promoting a significant transformation in the world economy, revealing the urgency of developing relevant managerial skills, in multiple dimensions, better performance by people and organizations in contexts of complexity. As the space sector has characteristics that differentiate it from other technological and innovative segments, the objective of this research is to investigate the necessary level of development of competences to manage its programs or complex projects. To build knowledge in this regard, the study is based on two methodological approaches and articulated techniques: first, it uses a bibliometric review to survey the literature about the nature and main characteristics of managing complex programs and projects in the space sector; secondly, the questionnaire analysis proved to be a relevant quantitative technique for surveying indicators of the main managerial competencies for acting in complex spatial initiatives. This triangulation between different sources and collection methods allowed establishing a dialogue between the theoretical perspectives related to the management of complex projects and the vision regarding the level of development of competences required for managerial success in the space sector. Indeed, it is expected to contribute to the construction of a rigorous, valid, and reliable body of knowledge in the field of study of complex program or project management so that it can eventually be applied to an empirical reality in the context of space activities.

Technological development is of paramount importance for the progress of the world and the space sector enters this scenario because it is motivated by technological innovation. In this way, the space sector can be a relevant area to foster technology, innovation, R&D. Startups in recent years have gained strength, as companies with an innovative bias and have received greater visibility with public incentive policies. This dissertation proposes to analyze the public programs that can encourage startups in the space sector. A survey was carried out of existing public policies that could encourage the conduct of startups and how much these policies had adherence with the space sector. With the objective of exploring public policies to stimulate startups focused on the space sector, through a bibliographical and documentary research. It is concluded that public policies that encourage innovation and startups often do not adhere to the space sector due to its numerous particularities and complexities. The Brazilian space sector needs to leave the Old Space behind and migrate to the New Space, so that the sector can develop and facilitate the promotion of technological innovation in the country.

It is clear that different individuals are related to different skills. However, in the strategic sphere, establishing the necessary levels of competence of each one, in compliance with their personal skills, experiences, cognition, ways of managing projects, influence, teamwork, professionalism, becomes important for the development of activities making the sector more competitive and productive. This study seeks to establish which levels of competence are required for management duties in Brazilian strategic sectors, using data previously acquired in the Brazilian defense complex.

Technological development has become one of the determining factors for the competitiveness and development strategies of companies, with the banking sector being one of the most important areas in Brazil, and the sector has made several efforts to understand the process of production and diffusion of the innovations generated. The banking sector in Brazil is marked by the introduction of innovations responsible for modifying the performance and performance of the services provided. This study aims to map and analyze the main effort, performance and access indicators of technological innovations in the financial sector, verifying the impacts of such innovations in the banking sector. Data for mapping these indicators were extracted from secondary databases of institutions such as: Banco Central do Brasil and FEBRABAN, and official information obtained from websites and papers. The analysis of these technology and information indicators applied to the banking sector demonstrates that the technological development project has become one of the main determining factors of the economic performance strategies of the banking sector.

The world space economy grows every year, with private participation in this sector increasing and with projections of growth of this market. The socioeconomic benefits of a strengthened space sector come from the applications of space technology, which have applications in decision-making on issues such as environmental protection, urban and rural development, climate change, among others. Launch infrastructures are essential to ensure the launch and replacement of satellites, which act in constellations or isolated and provide data. Brazil has one of the best infrastructures for launching space artifacts in the world, the Alcântara Launch Center, which has the potential to serve this launch market, but does not offer a commercial service. Considering that Brazil is one of the few countries that has access to space, through the CLA, and that this is recognized as one of the most favorable geographic locations in the world for space launches, and considering that the space economy is growing at big steps on a world scale, this research proposes to answer why the CLA is not part of this economy, in the launching niche. To this end, the theoretical perspective offered by the new institutional economics was adopted, which will allow identifying the institutional environment and governance structures that involve the commercialization of services by the CLA. The single case study was adopted, which will allow to deepen in the proposed theme. The study points to the existence of governance structures, but they are fragile and do not favor the commercialization of space services, either due to the lack of legal security due to territorial conflicts, or due to the lack of national legislation that regulates the sector, among others. Finally, the governance structures that are missing for the CLA to be part of the space market are presented.

Education is of great importance to society, since based on its precepts, countless advances and technologies are based that shape the quality of life and contribute to the world economy. The construction of this scenario is configured as a reference for understanding that, according to the Common National Base (BNCC), the first stage is Basic Education, Early Childhood Education. In view of this, according to STEM education (Science, Technology, Engineering and Mathematics), the benefit of this education is to make students innovative and, in this approach, to encourage young people to pursue their studies in areas related to science, technology and engineering. The Brazilian Space Agency (AEB), an autarchy linked to the Ministry of Science, Technology and Innovation (MCTI), created in 1994, had as one of its objectives to create Educational Programs, such as the AEB School Program, Education and Technology Space - E2T, CVT - Augusto Severo and AEB Escola Virtual, which came after the Covid-19 disease, in addition to the cooperation agreement with Globe/NASA. However, the study provided an understanding of the importance of educational programs within the scope of the Brazilian Space Agency, and in the conduct of these projects.

This study evaluates the case of the early renewal of the concession contract for the Estrada de Ferro Vitória a Minas (EFVM), which is granted to the mining company Vale S.A., through the theory of collective action. The antecipation was possible due to the innovation in public policy provided by the Law No. 13,448, of June 5, 2017. According to the legislation, it will only be possible to renew in advance, if substantiated, through a technical study, the advantage of extension in view of the completion of a new bidding process. The evaluation process for the signature of a possible additive term goes through some phases, the object of study being the Public Hearing phase, which had broad participation of strategic actors, with different interests, interacting around action situations. Thus, the objective of this study is to describe the collective action process in the public hearing phase of the early renewal of the Vitória-Minas railroad (EFVM) concession. Therefore, theoretical contributions were made on evaluation and innovation in public policies, as well as on the theory of collective action. Then, a case study of the early extension of the Vitória-Minas railroad was carried out and the Institutional Analysis and Development Framework (IAD) was applied, in order to delimit the arena of action and the variables existing in the process. In the end, we came to the conclusion that it is possible to explain how strategic agents interact in the case of early renewal of railroads concessions, describing their main characteristics.

The perspective that mobile internet access mitigates territorial and socio-demographic inequalities at all levels, emphasizes the need for adherence to digital tools in the country. Internet via satellite is particularly suitable for serving peripheral and remote regions, since it is a more economical and quick-to-deploy option. For Brazil, with municipalities still without terrestrial backhall infrastructure, the satellite solution is the only relatively quick and effective implementation. Taking the Cajueiro and Peru Agrovilas, in Alcântara, Maranhão as an example of remote areas, the aim of this research is to evaluate the quality of internet services via satellite, offered by the Geostationary Satellite for Defense and Strategic Communications – SGDC, in life of the inhabitants of these localities. This study is characterized as descriptive and exploratory and makes use of qualitative resources. In addition, a survey of secondary sources in the literature was carried out and semi-structured interviews were applied, duly adapted to the reality of the inhabitants of the Agrovilas. The results indicate improvements with the arrival of the internet via the SGDC and the need for greater technical support and information in the use of the tool, which validates the approach of public policies aimed at digital inclusion in remote areas.

This dissertation is part of a research on University-EnterpriseS (U-E) interactions. It characterizes the U-E interaction process from the particularities of the twelve universities in which this interaction is more intense in Brazil: UFBA, UFF, UFMG, UFRGS, UFRJ, UFSC, UFPE, UFPR, UNESP, USP, UNICAMP and, in particular, the University of Brasília (UnB). For this, a descriptive-explanatory research was carried out with a qualitative approach. Data collected in the Directory of Research Groups of the National Council for Scientific and Technological Development (DGP-CNPq) were used as reference, through censuses conducted in the period from 2000 to 2016, and in the Coordination for the Improvement of Higher Education Personnel (CAPES). We show that the universities that interact the most in Brazil, in absolute number are USP, UFRJ and UNESP, and the universities that have the highest proportion of integration are UFSC, UFBA and UNESP. Using quali-quantitative research, anchored in bibliographic research, we evidenced, among the characteristics raised from graduate programs, that the most relevant for the integration process are: the number of programs, the number of professors, the number of researchers and the number of PhD researchers. Finally, the results of the study indicate that UnB can improve its integration process if it improves the characteristics of its graduate programs.

A evolução do setor de defesa brasileiro, ocorrida nas últimas décadas, tem trazido consigo a conscientização da necessidade de se ter um sistema de inovação integrado e coordenado, que seja compatível com os anseios de manutenção da soberania nacional do País. O objetivo deste trabalho é analisar as dimensões que compõem o atual sistema setorial de defesa, em particular no que se refere à ação dos agentes “não-firma” de fomento à inovação, à luz da teoria de Malerba (2004) sobre os building blocks. Inicialmente, de modo descritivo-explicativo, buscou-se levantar e compreender a dinâmica do relacionamento entre os atores do setor. Para isso, além de uma pesquisa bibliográfica e documental, foram realizadas entrevistas semiestruturadas para se discutir o tema com atores-chave do processo inovativo de defesa. Dentre outras constatações, foi verificado que há indícios de que a estrutura do setor de defesa está fragmentada, o que poderia causando uma descentralização e uma burocratização que prejudicariam a captação de recursos extraorçamentários indispensáveis para o andamento dos projetos de defesa. Apesar disso, o Ministério da Defesa tem demonstrado considerável empenho no sentido de superar esses óbices, visando a induzir a captação de recursos financeiros para essa atividade.

The State of Goiás has one of the most important economies in Brazil, with emphasis on agribusiness. This dissertation aims to make a regional analysis of the economy of Goiás. From the inverse Leontief matrix, it was possible to calculate the matrix of technical coefficients and the Rasmussen-Hirschman indices, from which the concept of key sectors and their relevance for estimating the sectors with the best forward and backward chaining potential originate. in the regional economy. The production impact and added value multipliers were also calculated. It was possible to observe structural aspects of the productive chain of the economy of Goiás. Through the calculations of the indices, it can be verified that agribusiness appears as a key sector in the Rasmussen-Hirschman methods with an important participation, both in the purchase and in the sale between sectors.

In the first quarter of 2020, Brazil was impacted by the effect of the COVID-19 virus. As a consequence, Brazilian universities and public schools were unable to continue face-to-face classes, however, with the use of new digital technologies (DT), students were able to continue with their studies and learning. The objective of this study was to verify whether the actions of the management of the University of Brasília (UnB) were effective in guaranteeing adequate coverage for the routine of university students in a situation of socioeconomic vulnerability in relation to the demand for technological support instruments during remote teaching. For this, a case study was carried out in a quantitative and descriptive documental way regarding the theme presented. This study observed that the actions were important for the non-dropout of students with socioeconomic vulnerabilities during the pandemic period and can, therefore, state that the academic management actions related to digital inclusion were efficiently incorporated, to meet the needs and demands of the students and, thus, contributed to the exercise of democratic citizenship. The research was relevant for UnB to be able to formulate public policies in inclusion and technological innovation, in order to complement remote digital inclusion in its public notices and to integrate hybrid teaching at the university, moving towards the development of global teaching programs from a distance.

The objective of this work was to analyze the disciplinary procedures at UnB, especially those carried out within the scope of the Commission for Permanent Inquiry and Disciplinary Administrative Process (CPSPAD), and from that to consider the volume of financial resources used to carry out this important administrative activity. To this end, the direct and indirect costs involved in investigative activities were identified and, thus, the total estimate of financial resources applied by UnB; the identification of procedural peculiarities; and the organizational flow mapping of the disciplinary procedures carried out. Regarding the methodological approach, the study adopted a mixed type with a qualitative and quantitative focus. From the aspect of nature, it was applied, with a descriptive objective, taking advantage of the methodological procedures of documental, bibliographical and interview research. The results od the survey provided and estimate of financial expenditure per process, total per type of investigative and general CPSPAD procedure, the procedural singularities with greater occurrence and structuring of organizational investigative processes. Due to the conclusions reached, it was possible to recommend the adoption of teaching and training measures for the community of public servants at UnB with a view to reducing the incidence of functional infractions which, in turn, will reflect on the minimization of the initiation of disciplinary of disciplinary procedures and, consequently, in the reduction of costs to the public treasury for this purpose, directing such resources to the institution’s core activities.

This exploratory study aimed to demonstrate whether the analytical tests provided by the Newcomb-Benford Law (LNB), when applied to a second-order distribution, would produce useful results for the forensic investigator, when he is not sure whether the records that make up the distributions First-order numbers originate from a process of natural formation of numbers. Based on the analysis of the entire data set from payment orders for 736 federal agreements, totaling 2,971,034 records, the observed frequencies were analyzed and compared with the expected frequencies for the first digits and two first digits of this second-order distribution , whose results were evaluated and judged non-compliant according to the Z Test, Chi-Square, Anderson-Darling, Kolmogorov-Smirnov, at a significance level of 5%, denoting that the observed proportions deviated significantly from the expected proportions, a fact that could constitute an indication of manipulation of these disbursements, but when evaluating each agreement separately (first-order distribution) it was verified the presence of a high percentage of duplicate values. By grouping the agreements by thematic areas, it was verified that many contracts had the same object, distinguishing themselves only by the magnitude of the projects that would be executed, whose values, in many cases, were previously defined in the respective work plans, which converts into a subversion of the assumption of natural formation of numbers that can be analyzed under the theory of the LNB, since the abnormalities highlighted by the tests originate from contractual impositions and do not originate from atypical behaviors compatible with human action. Such findings end up invalidating any conclusions arising from the application of the LNB on the second-order distribution under study, from a perspective of manipulation arising from intentional human action, demonstrating that before making use of the Law, as a digital analysis tool for selecting values atypical, the professional must have the conviction that the numbers examined are immune to limiting factors.

The traditional method in the classroom needs to be complemented with new teaching modalities, since changes in the world are increasingly unpredictable and the strong expansion of the social use of digital information and communication technologies (TDIC's), has generated and continues to generate changes that break the boundaries between physical and virtual space, creating a hybrid space of connections. In this understanding, hybrid teaching is presented as a new methodological proposal that expands the construction of a pedagogical practice that enhances students' learning in a contemporary technological context, without abandoning the use of the traditional classroom. The aim of the dissertation is to analyze the viability of inserting hybrid teaching in the pedagogical project of undergraduate courses at the University of Brasília, describing which instruments related to this methodology are currently usable at the University, approaching hybrid teaching in order to conceptualize and characterize its models and proposals within the sphere of active methodologies, identifying impasses and assumptions in their implementation, in addition to indicating the most appropriate model for undergraduate courses at the University of Brasília. This proposed model is about the inverted classroom, a sustained hybrid model, it is an active methodology that proposes that the student learns through the articulation between online and face-to-face spaces and times, in a synchronous and asynchronous way that follows the trend of change in educational management. It concludes with the analysis of the data that the University of Brasília has the potential for the insertion of hybrid teaching in the inverted classroom proposal in undergraduate courses, since according to the literature, the university meets the requirements of this implementation. Through the data obtained, with regard to the physical and technological infrastructure, the university has all the necessary framework for the implementation, needing to align a persuasive strategic planning of its managers, regarding the continuous training of its technical administrative servants and associated professors to a cultural change of the institution.

This work presents the importance of public policies in Performance Sport for society with their impacts generated after the realization of the 3 most relevant sporting events in the country: Pan American and Parapan American Games, FIFA Football World Cup and Olympic and Paralympic Games, that did not leave a legacy in terms of public spending on high-performance sports. The planning of new public policies in Performance Sports must be guided by public spending patterns identified through the budgetary and financial execution of the 27 Federation Units and the 5,570 Municipalities between the years 2015 and 2022. The indicators used were based on the Sport Policy Factors Leading to International Sporting Success – SPLISS methodology, which relates the government program to international sporting success. The performance evaluation of the quality of public spending on Performance Sport programs presents parameters for the analysis of economy through the advantage in government purchases, efficiency with the Data Envelopment Analysis - DEA and effectiveness according to the relationship between high-performance athletes and the proportion spent in the public budget.

The issue of illegal gold mining poses a significant threat to the environment, leading to deforestation, loss of biodiversity and habitats, and pollution of soil, air, and water from mercury emissions. Furthermore, criminal organizations use illegal mining to fund and facilitate other criminal activities, including money laundering, human trafficking, government corruption, and human rights abuses. It is estimated that illegal mining generates profits of up to US $12-48 billion. Between 2015 and 2021, the Brazilian Federal Police saw a rise of over 300% in the amount of gold seized. A recent study shows that 30% of Brazil's gold production displays signs of irregularities. Additionally, illegal mining areas have increased by over 450% in Indigenous Territories and over 200% in Conservation Units between 2010 and 2021. This research aims to shed light on how money is laundered through illegal gold mining, as well as present measures to mitigate this issue. It also outlines Brazil's lack of oversight of its gold supply chain and the impact of gold trade on deforestation in two of the main gold-producing states in the Amazon basin: Mato Grosso and Pará. The results of this study reveal a complete lack of oversight in Brazil's gold market. However, it also highlights an efficient tool that can be used to combat illegal gold mining. Lastly, an econometric analysis confirms the hypothesis that gold trade in Brazil plays a significant role in deforestation.

The literature shows that the use of financial incentives in the public sector has little or no effectiveness in Brazil and worldwide. But how does it perform when implemented in Public Security? This study aims to analyze the implementation of Performance-Related Pay (PRP) in five Brazilian states (CE, MG, PE, RJ, and SP), examining and reflecting on the characteristics of these contracts.

Four main characteristics were analyzed in the contracts: communication, simplicity, transparency, and feasibility. The results show that the contracts in the five states have room for improvement in various aspects.

A Difference-in-Differences (DID) study was conducted to understand the correlation between the implemented PRPs and homicide rates. It was concluded that PRPs did not have a significant impact on changing homicide rates, except for SP, where it can be observed that 51,68% of the decrease in the homicide rate can be attributed to the implementation of PRP.

In conclusion, the implementation of PRP in public security is a high-risk action, where contracts need to be adjusted to avoid information asymmetry (Moral Hazards in Teams).

This work presents research of a descriptive nature, having as basic parameters the teachings of Becker (1968) on the Economy of Crime, focusing on the Theory of Rational Choice, which approaches the individual as an agent who decides his participation in criminal activities based on the rational evaluation between expected gains and losses arising from illicit activities and in opposition to the alternative gain in the legal market. We will address the aspects inherent to expert evidence, as one of the variables linked to the cost-effectiveness of committing crimes, and, consequently, the main characteristics necessary for the Criminalistics Bodies in Brazil, in comparison with the organizational characteristics of selected International Forensic Communities, in order to ensure the production of adequate expert evidence and increase the effectiveness of the Brazilian Criminal Justice System. The theoretical reference was developed bibliographical studies on the International Forensic Communities, seeking representation of the different administrative arrangements in the world, having as parameters the different models of investigation, proposed by Lopes Jr. (2009). And in view of the main aspects exposed about the International Forensic Communities, bibliographical studies were developed on the Forensic Community of Brazil, specifically comparing the characteristics of the Expert Bodies of each Federated Entity (of the 26 States and the Federal District). The descriptive analyzes will be carried out, mainly, on the data from the survey National Profile of the Official Forensic Bodies of Brazil, carried out by the Ministry of Justice and Public Security (MJSP), base year 2020, with the objective of demonstrating the organizational characteristics of these Bodies, especially regarding the heterogeneous process of disengagement from the Expert Bodies, relating it to autonomy and its dimensions (functional, technical-scientific, administrative and budgetary-financial); and, also, regarding the effectiveness of Criminalistics in Brazil. In spite of the results obtained, the conclusions reveal the organizational characteristics of the Expert Bodies of each Federated Entity of Brazil, and demonstrate the complexity of the theme, theoretical and practical, awaiting continuity in future research.

he present study aimed to analyze the direct expenses of the Union in tackling the Covid-19 pandemic in the years 2020 and 2021 from the perspective of the compliance of the values of the issued commitments with the expected frequencies for the first, second and two first digits according to Benford´s Law. This period was characterized by a sudden increase in public spending, given the need to purchase goods and services on an emergency basis to contain the damage resulting from the spread of the virus. This increase in expenses was accompanied by a less strict procurement process, with authorization to use bidding waivers with no value limit during the period of calamity. The methodology consisted of comparing the observed and expected frequencies through graphical analysis and statistical tests to verify the adherence of the distributions to Benford's Law, segregating the expenses by year or bidding modality. The results show that the commitments issued in the year 2020 have a better adherence to Benford's Law than those of 2021, which suggests a greater likelihood of manipulation or fraud in the second year of the pandemic. In the analysis by bidding modality, restricted to 2020, expenses resulting from auctions demonstrated better compliance when compared to the bidding waivers, which may indicate the greater probability of manipulations or fraud in the expenses without bidding, which occurred without the natural competition of a bidding process. Additionally, the sum test combined with the Z test was performed in the commitments, which indicated groups of digits that presented excess occurrences, again raising doubts about the regularity of the hiring processes. These findings reveal indications that can be interpreted as alerts or red flags for control and inspection agencies, assisting in the selection of audit samples that would require a detailed analysis. Thus, the applicability of Benford's Law as an instrument capable of assisting public agents in the analysis of government expenditures in periods of public calamity was demonstrated.

This dissertation evaluates the potential expansion of hydroelectric, wind, and solar energy in guiding Brazil's energy transition, examining the ensuing economic implications. Brazil is recognized as one of the nations with the greatest renewable energy potential globally, as highlighted by the International Renewable Energy Agency (IRENA) and the International Energy Agency (IEA). The expansion of the electricity supply from renewable energy sources in the country has been endorsed by a series of studies conducted by various entities, including the Energy Research Company (EPE), the Brazilian Wind Energy Association (ABEEÓLICA), the Brazilian Association of Photovoltaic Solar Energy (Absolar), the National Electric System Operator (ONS), and Portal Solar. Despite being resource-rich, Brazil's path towards a sustainable energy future encounters multiple challenges, including technical, political, regulatory, and economic obstacles. These range from climatic fluctuations affecting energy generation to the lack of adequate incentives, bureaucratic hindrances, and political instability, which could deter investment in the renewable sector. The transition to a sustainable energy system could also yield economic benefits, from job creation in the renewable energy sector to savings on fossil fuel imports and a reduction in the social costs related to air pollution and climate change. The realization of these benefits depends on appropriate regulatory structures, investment in research and development, and the implementation of advanced energy generation and storage technologies. This dissertation investigates these complex dynamics, offering a holistic analysis of the opportunities and challenges presented by Brazil's renewable energy sector.

The work proposes to evaluate the pix instant payment method, created in 2020, in two aspects, the first regarding its evolution as an innovative form of payment for products and services and its relationship with other means of payment, using descriptive statistics techniques seeking to expose the acceptance status and trends of the tool; the second regarding tothe relationship between the pix and crime, carrying out impact assessments of the advent of this means of payment on property crimes of cell phone theftsand robberiesin the state of Rio de Janeiro, and for this, using panel event study, long-term difference-in-differences, and synthetic difference-in-differenceseconometric techniques. Deviations from the parallel trends hypotheseswere verified in the first two techniques used, compromising the analysis and validity of the results, however having been circumvented by the use of the synthetic difference-in-differences technique. The results obtained do not allow us to state that the pix has provided an increase in rates of theft of cell phones, the result also appears to be related to the events of restrictions on movement and mobility resulting from the Covid-19 pandemic

Brazilian public accounts deteriorated from 2014 onwards, so that the Union has presented primary deficits since then. Attention and due study of such a situation is essential tohighlight measures to circumvent the resulting problems. It is observed that the accounts of Remains Payable as well as the Primary Result have become the focus for the control of public accounts. Furthermore, the lack of control of the accounts added to the growing concern about corruption leads to the discussion of the relationship that these accounts may have with this type of crime. Thus, this work aims to verify whether this relationship exists. The methodology was based on data obtained from the National Treasury Secretariat and the relevant legislation. The data were analyzed, organized and linear and panel regressions were performed to better understand the existing relations.With this, it was possible to provide preliminar evidence that the Processed Remains Payable (RPP) and Accounts deemed Irregular (CI) byTCU have a positive relation with Brazil's position in the Corruption Perception Index (CPI).Likewise, registered and canceled RPPs have a positive relationship with Special Accounts Taken (TCEs), both in value and in quantitative terms

There are certain financial crimes whose investigation presents particular difficulty. These are

crimes committed by means of assets whose pricing cannot be determined through price surveys

in a competitive market of homogeneous goods, nor by other conventional techniques developed

to deal with non-homogeneous goods. Their commission occurs in a financialized environment or

depends on the financialization of the economy to be perpetrated. In this work, I aim to define and

differentiate them from other similar crimes, as well as explore the characteristics of their traces

and the methodological peculiarities required for their examination. Finally, I seek to organize

more clearly the debate about the specificity of producing forensic evidence in this context. The

diagnostic effort is crucial, but after conducting it, it is relevant to undertake an exploratory exercise

focusing on the desirable improvements to provide greater effectiveness in criminal prosecution

based in forensic evidence.

 However, before that, it was necessary to address the historical process that led to the

financialization of the economic system in order to understand the centrality of the financial sector

for the continuity and routine operation of the capital valorization cycle. Only then we could

emphasize the limits of regulatory impulses that, although they can improve the detection and

combat of fraud, at the same time, is impeled to favor the fluid and volatile nature of the valuation

of these assets in order to maintain the functionality of transactions considered lawful under the

current legal framework.

This work seeks to evaluate the effects of the Water Producer Program in the Ribeirão João Leite Basin (PPARJL), a pilot project of Payment for Environmental Services (PSA) developed in the municipalities of Nerópolis and Ouro Verde de Goiás. For the evaluation, the Synthetic Control method was used. Although the results obtained did not indicate effects with the implementation of the PPARJL, the points discussed provide relevant information for the improvement of evaluations of public policies similar to the PPARJL, which work data with a more regionalized level of aggregation and which depend on the period of intervention to observe its effects. effects. Continuing actions and strengthening monitoring are essential for the evolution of PES programs and the conservation of natural
resources.

This research aims to analyze the importance of innovation in economic development in neoclassical, Keynesian and neo-Schumpeterian theories. For this, a bibliographic review was carried out based on articles, books and texts available on CAPES and Google Scholar platforms. Initially, the study addressed the classical school to provide a context on the principles that gave rise to neoclassical thought. In the analysis of neoclassical thought, the fundamentals of the school were highlighted, exploring its convergences and divergences in relation to subsequent theories, in addition to examining the role of innovation in economic development, according to its principles. The research also presented the main points of the Keynesian school, seeking to understand the importance of innovation in its model of economic development. In addition, the fundamentals of the Schumpeterian school were presented, with emphasis on the relevance of innovation for economic development, as defended by this theory. Finally, the precepts and evolution of the neoSchumpeterian school were discussed, as well as the central role attributed to innovation in economic development. In general, it was observed that the importance of innovation in economic development was less relevant for the neoclassicals. For the Keynesians, innovation was not identified as an object of study. On the other hand, for the neo-Schumpeterians, innovation was the central focus of their theoretical approach and considered extremely important for economic development.

Technological innovation is essential to increase the productivity and competitiveness of institutions. In the public sector, initiatives have been adopted in order to improve the efficiency of services and the economy of public spending. In this sense, the evolution of the public procurement and contracting process has created innovative contracting formats, such as shared services between various bodies, one of which is the TaxiGov model. This centralization of purchases and services generates savings for public coffers and brings benefits such as gains in scale and standardization of prices. The TáxiGov system is an innovation in the provision of transportation services in the Federal Public Administration, being implemented at the University of Brasília in March 2020. This time, the present research aimed to analyze the efficiency of the TáxiGov system in fleet management in that environment academic. As a methodological guide, an applied, descriptive research with a qualitative approach was undertaken. The technical procedure was the case study based on fleet management at the University of Brasilia. Data collection took place through the analysis of documents, processes and official University websites, in addition to interviews with managers, inspectors and users of TáxiGov, its own fleet and existing vehicle lease contracts. As a result, the University of Brasília has 237 vehicles, mostly manufactured before 2010, located between its campuses and its auxiliary bodies. The diversity of demands of the said University ranges from administrative to academic. UnB has seven contracts related to its fleet management, which cover fuel, drivers, leasing of larger vehicles, vehicle tracking and the hiring of the TaxiGov system. Interviews with users of the TáxiGov system in the academic environment in question accused availability, speed and practicality as considerable advantages, highlighting as disadvantages the restriction of exits outside the perimeter of the Federal District and the limitations regarding access to dirt roads. Users of their own or rented fleet still claim to have needs not covered by the TaxiGov system, constantly facing the most varied problems such as the Shock of demands, lack of availability of drivers and vehicles, in addition to bureaucratization in fleet maintenance processes. Based on the survey results, suggestions for improvements were proposed, such as: renewing the company's own fleet; and, the wide dissemination of the TáxiGov system in various means of communication of the University of Brasília, as many users claimed to be unaware of the system. The research findings contribute to the demonstration that, despite the existing hybrid model at the University being the one that best serves it, there is a considerable deficiency in the provision of transportation services, corroborating with the numerous challenges in the institution's fleet management due to the its diversity of demands, budget restrictions and the scrapping of vehicles.

Given the challenges faced by the public sector in meeting the growing demands of society for quality services and introducing improvements in the institutional environment, innovation is seen as the key to achieving such objectives. Considering that public servants are the main assets of an organization, understanding their competencies and how they are promoted is essential to leverage this sector. Thus, this study sought to analyze the competencies for innovation in public servants and the instruments capable of promoting them, targeting participants of the training program aimed at stimulating public agents in the search for innovative solutions: Mobiliza.DF - Accelerating innovation policies in DF. After conducting a literature review, the most prevalent competencies for innovation found in the studies were: creativity, initiative, critical thinking, communication, technical knowledge, networking and teamwork, leadership, and conflict management. As a result of the qualitative research, it was found that these competencies are present in public servants who seek to promote innovation and typical characteristics of this context were identified, such as the ability to deal with bureaucracy, navigate complex political processes, understand government restrictions and regulations, and recognize the possibility of proposing changes in the law to foster a more innovative environment. Furthermore, it was possible to observe a growing willingness among public organizations in the Federal District to adopt innovations using modern project and service management methodologies

The research examines the court-ordered debt payments included in the Annual Budget Law (LOA) of the Federal Government for 2022, from the perspective of economic science. These court-ordered debt payments are obligations recognized by the Federal Justice in favor of individuals and have grown in volume of resources and percentage of participation in the Federal Budget. The increase in this mandatory public expense limits the allocative discretion of the Public Power and harms the execution of public policy. The general objective of the study is to classify and describe, in a multilevel way and from the fact perspective of the procedural subject, the aspects related to the disputes that originated the studied court-ordered debt payments, identifying the events with the greatest impact on the treasury, the Court that condemned the Treasury the most, and the average waiting time of the court decisions. As a method, it was decided to use the descriptive technique, with a documental and bibliographic research design, quantitative approach, and use of descriptive statistics based on the database from the Judiciary. The study suggests that 95% of court-ordered debt payments are distributed among four major subject groups: social security, administrative, procedural, and tax; social security court-ordered debt payments represented the largest registration volume (59%), and administrative court-ordered debt payments were the most expensive (37%); TRF3 was the Court that condemned the Treasury the most in terms of the number of cases (28%), while TRF1 led in financial impact (31%); considering the entire Federal Justice, the average time for the formation of court-ordered debt payments was approximately 12 years, with the 4th Region TRF being the most agile with an average of 8.5 years; from the perspective of the legal field, social security court-ordered debt payments were the ones that consumed the shortest time span in their formation (7.4 years), and administrative court-ordered debt payments were the were the longest ones (20.5 years). It was concluded, after comparing the results with the previous comparative base, that the proposed methodology deserves to be consolidated as a baseline for future studies and can collaborate with the management system, guiding decision-making that aims to reduce costs related to court-ordered debt payments. 

The objective of this work was to analyze the strategies to implement distance education in the Universidade de Brasília with the support of CEAD, accordingly with the current laws in Brazil. Thereby, the research was supported by bibliographical research, in which was possible to identify the studies of Moran (2003), Martins (2019) and Gomes (2009), among other authors addressed in this research, which indicate the importance of improvement in distance learning in Brazil. For data collection, a documental analysis of the annual reports of the University of Brasília from 2017 to 2022, provided by the Decanate of Planning and Institutional Evaluation, was carried out, and of the CEAD Management reports in the years 2019 to 2021. Those reports demonstrate the offer of courses with the aim of training and the production of teaching materials for teachers, students and technical staff, envisioning the advancement of the use of technologies in the propagation of distance learning at UnB. Aiming to develop an analysis of the research, a study was carried out of the main legislation that governs the modality of distance learning in Brazil, with emphasis on the Portaria nº 2117 of December 2019, which addresses the offer of 40% of distance learning in undergraduate courses, however, it has not yet been institutionalized at the University of Brasília. Thus, we conclude the importance of create a working group with the intention of contributing to the institutionalization of distance learning at the University of Brasília.

The objective of this dissertation is to analyze the impact and trends of the graduation sheepskin-effect on the earnings of graduates in Brazil between 1999 and 2020 using the RAIS (Annual Social Information Report) - a compulsory filling database with information on all formal Brazilian workers. Using the Mincerian earnings equation through the OLS method, significant effects were found for the return on graduation in all years analyzed. However, it was found that this effect has been consistently decreasing. In 1999, a person with a graduation diploma earned on average 187% more than someone with a high school level, while in 2020, this value dropped to 123%. This decrease can be attributed to the increase in the number of graduates in the labor market, which doubled during the period, from 12.2% in 1999 to 23.4% in 2020. During the period studied, it was found that female graduates earned less than male graduates in all years analyzed. In 1999, this difference was 33%, while in 2020, it dropped to 24.5%. At this rate, women will only have equal pay to men in 2062. Additionally, the study also identified that the diploma effect is lower for women, on average, by about 9%. The study found that employers are valuing more the experience of individuals with graduation, which results in higher salary increases over time for workers with higher education compared to those with a high school level, i.e., the increase in the age of workers with a graduation diploma is associated with a greater growth in salary than observed for high school workers. It was found that in Brazil, the average of overeducated workers - i.e., people with a higher level of education occupying jobs that do not require graduation - is high. This average varied between 41.4% and 46.3% of graduates during the studied period. Regarding the non-pecuniary effects of education, the study found that workers with graduation are absent from work due to health reasons less often than high school-level individuals. However, this difference is decreasing over time. Furthermore, it was found that workers with higher education tend to stay in the same job for longer, but this difference was not observed in the public sector. Based on the Human Capital and Signaling Theory, the study concludes that despite the observed decrease in the graduation sheepskin-effect over the studied period, it is still a good investment for workers, which will be rewarded in just a few years after completing the course.

Aircraft piloted by means of a remote control system shaped like mini helicopters or mini planes, driven without pilots, called Unmanned Aerial Vehicles (UAVs), known as drones, are starting to be used in undergraduate courses at the Institute of Geosciences from the University of Brasilia. After many discussions during the Covid-19 pandemic, this equipment began to be introduced in the disciplines of Geology, Geophysics and Environmental Sciences. Therefore, the case study was limited to analyzing the Unmanned Aerial Vehicles as a technological and innovative instrument in the education area, especially in undergraduate courses at Institute of Geosciences, given that during the pandemic it was an important piece of equipment for carrying out geological mapping due to social isolation. Beyond the Unmanned Aerial Vehicles, the Institute of Geosciences invests in new technologies to improve the quality of teaching and learning for its students.Like this, advances in new technologies were also studied in this research, such as acquisitions of software and other equipment installed in its laboratories, in addition to artificial intelligence. From this research,the importance of teachers in updating technological and innovative practices was verified to better enrich the content for their students.However,the most advanced features, as well as the Unmanned Aerial Vehicles are more used in other teaching areas of the Institute of Geosciences in the development of projects and postgraduate, research and extension programs, due to the high cost of equipment, in which they are invested through external partnerships that support the field of knowledge. These informations are important to present the contributions that technology provides to the teaching environment in favor of excellent learning. In this context, the research adopted an exploratory and qualitative approach, analyzing the information collected in the academic area in question. The procedure was based on a bibliographic review of case studies, history of University of Brasilia and the Institute of Geosciences, analyzes of documents and reports from official bodies, and also a systematic review of national and international research, with the aim of providing a more consolidated basis for the dissertation. With future perspectives, the implementation of new technologies is envisaged as a way of improving the quality of teaching not only at the Institute of Geosciences but also in the most diverse areas of knowledge of higher education institutions in Brazil.

The present study aimed to analyze the technical efficiency of the 92 municipalities in the state of Rio de Janeiro. Non-parametric Data Envelopment Analysis (DEA) technique was used to analyze efficiency, while binary logit regressions were employed to estimate the impact of environmental variables on the efficiency factor. The results of the DEA technique indicated that 19 municipalities (20.65% of the 92 municipalities) achieved efficiency scores equal to or higher than the efficiency threshold (95%), thus considered efficient. The regression model showed that higher values for the environmental independent variables correspond to better results in the IDEB (Education Development Index), and the educational environmental independent variable was found to be significant. In this regard, it can be concluded that there is an imminent need to improve the quality of public spending on primary education in the analyzed municipalities, aiming for a greater adherence to the Principle of Efficiency in the allocation of public resources.

This dissertation work carried out a comparative analysis of the implementation of the anti-money laundering and counter financing of terrorism regulations in the Mercosur countries, checking if they are in accordance with the international standards. It was used as parameters in this analysis the requirements recommended by the World Bank and the International Monetary Fund to classify an anti-money laundering/combating the financing of terrorism system as effective, the minimum guidelines of AML/CFT regulation established in the Mercosur scope by the regulatory and/or supervisory bodies and the mutual evaluations of the technical compliance with the FATF recommendations, considering that the latter contains a complete evaluation of the AML/CFT policy with standardized methodology and scores. 

To this end, the interrelation between the chosen parameters was explored, considering the latest assessments carried out by FATF/GAFILAT in the current permanent members of Mercosul, Brazil, Argentina, Paraguay and Uruguay, between the years 2008 and 2022. 

In this process, it was approached, besides the subjects already mentioned, the concepts related to money laundering, phases, consequences, typologies and history, the international system, including the treaties, the FATF and the GAFILAT, the FATF recommendations and evaluation methodology, the Central Banks and the Mercosur's financial intelligence units. 

The study investigated the influence of the implementation of the RFID radiofrequency monitoring system in the preservation of the physical collections of the Central Library of the University of Brasília. The technological solution allows the automation of services and the safeguarding of the bibliographic collection, which has cultural, historical and scientific value. Innovation was approached from the point of view of newly consumed technology and the importance of the bibliographic collection for the generation of new knowledge. This is an exploratory, qualitative study that uses a university library as a case study. For data collection, scientific observation, interviews, documentary research and analysis of physical contours were applied. Content analysis was based on the steps described by Bardin (2016), Gil (2021) and Freitas and Jabbour (2011) and a literature review strategy, the systematic review method by Cronin, Ryan and Coughlan (2008). Given the restriction of specific studies on the subject, searches were carried out in databases on the use of RFID in the security of collections in libraries, as well as publications on bibliographic preservation. 47 works were selected that sought to trace the path between technological innovation and preventive conservation in libraries. The conceptual tool of the “10 Deterioration Agents” (SPINELLI; PEDERSOLI JÚNIOR, c2010) served as the basis for identifying the points at which RFID influences preservation and innovation within the Central Library. Barriers were found for a better analysis of the functioning of the self-return machine. The most outstanding point of the technological implementation was the realization of the inventory, complementary in the institution. In terms of security, there was no improvement over the previous system. The study contributed to the expansion of the theme in the literature and to future analyzes on technological innovation in libraries and the importance of bibliographic preservation.

The remote work, in the modality characterized by teleworking, was used within the scope of the Faculty of Technology (FT) of the University of Brasília (UnB) as an alternative to replacing face-to-face work, in compliance with the health requirement of social distancing, during the pandemic period of covid-19, as a measure to prevent and mitigate the proliferation of contagions by the new coronavirus. This experience of the FT/UnB with teleworking represents an institutional transformation in terms of the (innovative) way of working, configuring a new organizational reality based on technological innovation. This scenario ends up influencing institutional productivity, operationalization of administrative routines and the level of personal and professional satisfaction of workers, resulting in advantages and disadvantages of telework, which is the object of analysis of this study, notably from the perspective of Economic Management of Technological Innovation (EMTI), against the replacement of face-to-face work by telework. The methodology is based on a qualitative exploratory study, with a view to understanding the effects arising from the new work reality, alongside a descriptive evaluation, with quantitative subsidy, comprising a sample composed of 58 technical-administrative servants working at FT/UnB. The inferences from the analyzes and evaluations carried out point to the interpretation that the advantages predominate, in a significant proportion, in relation to the disadvantages, considering the experience of FT/UnB with telework. Considering the theoretical-methodological aspects and results of this study, other similar investigations can prove the pertinence and convenience of technological innovation arising from the use of telework, extensively to other institutional sectors, expanding the confirmation of the advantages and benefits brought by that modality of remote work – innovative and transformative – replacing the traditional (and possibly obsolete) face-to-face work model.

The maintenance of public order is a responsibility of the State and when a crime
occurs, several institutions come into action to guarantee justice, security and
protection of citizens. A thorough investigation of the facts is essential to identify the
authorship and circumstances of the crime, and the Brazilian Scientific Police have the
role of analyzing the traces and producing expert evidence. In Brazil, Criminal
Forensics emerged and evolved within police agencies, but due to the repressive focus
on controlling violence, the forensic structure was neglected, resulting in the stagnation
of progress in Forensic Sciences and the devaluation of forensic evidence. This
dissertation addresses the autonomy of forensic sciences agencies and its effect on
reducing crime, based on the Economic Theory of Rational Choice. Thus, the objective
of this research is to systematically analyze the autonomy of Brazilian Forensic
Sciences Agencies and their impacts on the quality and impartiality of the production
of expert evidence. The relationship between economics and crime has long been
studied by researchers from all fields. According to Becker's Economic Theory of
Rational Choice (1968), an effective and proportional punitive response plays a
deterrent role by increasing the cost of criminal action. In order to reduce the criminal
incidence, it is necessary to modernize Public Security through the autonomy of the
Forensic Sciences Agencies, guaranteeing the independent and judicious
performance of investigations.

Based on the Economics of Crime, this study aims to investigate the effects of public spending on crime rates in Brazil. Using an unbalanced panel of the 27 Brazilian states from 2013 to 2021, an analysis of the economic literature on crime, particularly Gary Becker's work (1968), was conducted. Through panel data econometric techniques with fixed effects, the objective was to verify whether state-level public spending on security (prison system, policing, and public safety) influences crime rates. The study hypothesis is that an increase in spending results in a decrease in crime rates. The research is based on the importance of the Economics of Crime as a relevant framework for understanding the dynamics of crime and formulating more effective public policies to combat it. In this context, and in line with approaches from other scholars in the field, the study sought to identify how much an increase in the probability of punishment for criminals (represented in this study by state-level public spending) and improvements in socioeconomic conditions (income and education) can reduce crime rates. Additionally, population density and the number of vehicles were considered as factors that may contribute to increases in homicides and property crimes, respectively. The main evidence found indicates that spending on policing is associated with a decrease in homicide rates in less violent states, while spending on public safety is related to a decrease in homicide rates and property crimes in more violent states. It is important to note that limited data availability, underreporting of incidents, and the possibility of reverse causality pose challenges to this economic investigation of crime. However, this study can contribute to the analysis of necessary state-level public policies to understand and combat criminal behavior. 

The circular economy is a solid waste management proposal based on the concept of the "3Rs" – reduce, reuse and recycle – and which potentially offers significant benefits to companies and institutions that adopt it. In addition to being more sustainable than the linear model, based on producing, consuming and discarding, the implementation of the circular model can boost innovation and competitiveness. The circular economy can help reduce the waste of resources, increase efficiency in the use of raw materials and reduce production costs. In addition, it can open up new business opportunities, such as the sale of services instead of products, and the creation of new by-products and co-products However, the implementation of the circular economy faces challenges, including technological innovations that need to be overcome if this approach is to be widely adopted. When answering the research question "are the links between technological innovation and circular economy viable from a financial/private perspective, or are they viable only from an economic/social/environmental perspective?", it is identified that the financial costs of the transition to this new form of productive activity are higher than the financial gains obtained by market agents. Nevertheless, this alternative can bring significant financial benefits in the long run. From a bibliographic and documentary survey, several studies were identified and analysed that pointed to Europe and Asia - especially China - as major promoters in the promotion of the circular economy. . In Brazil there are also initiatives to promote the circular economy in different sectors. Special attention is paid to the reality of the University of Brasília (UnB) in incorporating this management alternative. Nevertheless, the implementation of the circular economy in Brazil faces challenges such as lack of knowledge, incentives, regulations and investments. UnB faces similar challenges and these difficulties are especially worrisome, since the university is an inducing agent of relations between companies and government to promote the production of new knowledge, innovative technologies and economic development.

With urban development, cities have become centers of well-being, characterized by increasing human development indices, advances in education, rising incomes, and extended life expectancy. Over the past two decades, technological progress has evolved at an accelerated pace, resulting in new modes of work and communication. This technological evolution has significantly impacted the interaction between citizens and urban environments, notably evidenced by the rise of vehicle-sharing applications, exemplified by Uber, which has substantially reshaped urban mobility paradigms, presenting itself as a viable alternative to address the challenges of commuting in densely populated metropolises. However, the qualification of a city as "smart" remains a concept that demands further definition and precision. Truly smart cities have the potential to play a crucial role in achieving all 17 Sustainable Development Goals (SDGs), ranging from poverty alleviation to the efficient management of natural resources for biodiversity protection, while simultaneously promoting economic growth and reducing social disparities. The technological revolution has compelled governments at all levels to accelerate digital transformation and adapt public processes and services to new societal norms. The region known as the Metropolitan Periphery of Brasília (PMB) exhibits a tangible interdependence with the Federal District and adjacent municipalities. Daily, there is intense vehicular mobility from the metropolitan periphery toward the Federal District, reflecting a dependency of these urban centers on the federal capital, both in terms of seeking employment opportunities and accessing goods and services offered in the central region. The ISO 37122 and 37120 standards, which delineate and define a set of indicators for smart cities, provide an instrumental tool for evaluating urban maturity and can significantly contribute to the effectiveness of municipal management in the Goiás municipalities within PMB. 

The economic study to determine government revenues is crucial to analyze the process of budget execution. Estimating an accurate level of spending in the economy allows to meet a population's needs, respecting the limits of predicted values restrictions. This work investigates the performance of ICMS tax revenue projections - Tax on Circulation of Goods and Services - is affected by the variation of commodities prices for the state of Goiás. In this sense, the objective of this research was to forecast the ICMS tax revenue of Goiás identifying significant variables as Commodity Index and IPCA - Broad National Consumer Price Index - using Vector Auto Regression (VAR) model. The monthly data used was January 2003 to August 2022 and focused on further forecasting for the ICMS tax. The data were provided by the Secretariat of Economy of the State of Goiás, the Brazilian Institute of Geography and Statistics (IBGE) and the Central Bank of Brazil (BCB). Thus, the work made a set of variables and several econometric procedures were carried out throughout the work, such as: stationarity test, correlation matrix, optimal lag order, model prediction, diagnostic tests, impulse-response function and variance decomposition. The results indicated that, after a first year-over-year treatment, the model stability in first difference was guaranteed. A positive correlation between the IPCA Index and ICMS was detected and dummy variables were added to the model. The results are that the IPCA was statistically significant for accurate predictions for the ICMS variable, which did not occur for the Commodity Index. The impulseresponse functions, on the other hand, obtained positive shocks for the independent variables used in the model and, finally, the variance decomposition determined that, for the most part, the ICMS variation is explained by its past values.

Financing infrastructure investment in Brazil, historically carried out almost exclusively through public resources, has faced challenges in view of the fiscal restrictions that the country has been facing. This situation gave rise to discussions, from 2009-2010, between the federal government and civil society, with the aim of encouraging long-term private financing in this sector. These discussions culminated in the publication of Provisional Measure nº 517/2010, later converted into Law nº 12.431/2011, which introduced the so-called infrastructure debenture as a new financial instrument. The motivation for creating this new type of debenture was based on the expectation of large investments in the following years and the need to reduce dependence on the National Bank for Economic and Social Development (BNDES) as an almost exclusive financier of investments in infrastructure in the country. Law nº 12.431/2011, therefore, had the purpose of encouraging private investments in infrastructure. To achieve this objective, the law offered tax exemptions to investors who acquired these credit titles, as long as the resources were allocated exclusively to infrastructure projects related to the sectors of energy, transport, water, basic sanitation, irrigation and other strategic areas established by the Federal Executive. This measure was intended to attract resources to key areas of development in the country and strengthen the financing of essential infrastructure projects for the growth and well-being of society. Since 2012, when infrastructure debentures began to be issued, there have been some adjustments to legislation, both legal and infra-legal, always seeking to reduce bureaucracy or clarify issues that raised doubts in the market. As a result of these changes, the volume of infrastructure debenture issues has increased significantly year after year, reaching more than R$47 billion in 2021. The objective of this work is to explore how this legislation played a fundamental role in promoting private investment in infrastructure in Brazil performing a descriptive analysis of Law nº 12.431/2011, and its infralegal regulations. For this, the elaboration of this work sought data from the BNDES historical series of investment in infrastructure, data from the Ministry of Finance and the Brazilian Association of Financial and Capital Market Entities - ANBIMA, among other sources.

The tax gap is an advantageous alternative to evaluate tax administrations. Using indicators created within the scope of the OECD, we calculated historical series for the Brazilian states, using available data from 1999 to 2020 in order to evaluate tax gap indicators for ICMS collection. Through Pearson's correlation and graphs, we analyze the obtained results and relate them to historical events. Special attention was given to Goiás. For this state, we present a method that allowed us to show how the ICMS tax gap indicators in Goiás would be, without influences from exogenous factors coming from Brazil.

Brazil is a country of continental dimensions with a strong and diversified economy, encompassing sectors of agriculture, industry, services, and natural resources. To transport all the production of goods and services from this economy, the country relies on an extensive network of federal highways, connecting the territory from north to south, east to west. Travelers and passengers also traverse these highways, both for tourism and in their daily routines, subject to accidents and various crimes along this network of federal roads. The Federal Highway Police has the mission of promoting public safety, protecting lives, and ensuring mobility on federal highways. In light of this, this study utilizes data on variables that compose the indicator of supply and demand for public safety, specifically from the Federal Highway Police, and compares them with explanatory variables to make the unprecedented effort of estimating the equations of supply and demand for public safety on Brazil's federal highways. The results show the positive impact of the variation in the quantity of registered vehicles in the country on the quantity supplied and demanded for public safety on federal highways.

The study addresses the effects of the COVID-19 crisis on employment state transitions in the labor market in Goiás. The employment states considered were formal employment, informal employment, self-employment, unemployed, and inactive. In line with the literature on the subject, the results showed that changes in the labor market in Goiás are related to the economic context and the individual characteristics of the population. The analysis used the Multinomial Logit model and covered the period from 2018 to 2022, using microeconomic data from the Continuous National Household Sample Survey, provided by the Brazilian Institute of Geography and Statistics (IBGE). The estimates indicated that workers in Goiás most affected by the dynamics of the labor market due to the challenges posed by the pandemic were those who did not hold formal jobs, with more pronounced effects on women belonging to the black, brown, and indigenous racial/ethnic groups, those with lower educational levels, those with children under 7 years of age, and those in the household with the status of a spouse. Knowledge of these variables constitutes an important tool in supporting the formulation of public policies aimed at mitigating the impacts on the labor market, which predominantly affect certain social groups, making them more vulnerable during periods of crisis and economic slowdown, as observed during the pandemic.

The present study aimed to identify the existence of possible bottlenecks in the execution of resources from the National Public Security Fund (FNSP), based on the perception of the actors involved, according to the Unified Public Security System (SUSP), which were established by Law no. 13,675, of June 11, 2018, with the purpose of preserving public order and the safety of people and property, through joint, coordinated, systemic and integrated action by the public security and social defense bodies of the Union, the States , the Federal District and the Municipalities, in conjunction with society. Mention and identify their characteristics, describe the doubts and suggestions made by managers of federated entities when executing FNSP resources, seeking to identify the main problems encountered by those during execution. Thus, based on the hypothesis that bureaucratic obstacles created by federative decentralization would be catalyzing these problems and generating a backlog of resources in state coffers. As a research method, the quantitative route was used, in order to observe the characteristics of the transfers, the volume of resources made available to the federation entities and how much of these are stopped, without having been allocated yet, and the qualitative route, with Based on the application of questionnaires directed to state project offices and focal points of the State Public and District Security Secretariats, we sought to capture their perceptions about the process, difficulties highlighted, possible solutions to the problem and other findings. As a result, it was not possible to confirm the hypothesis raised at the beginning, with the real problem faced by these entities being the lack of structure in the States and Federal District, such as administrative tools capable of planning, managing and directing the resources received, in addition to trained personnel , in such a way that these are allocated in an efficient and effective way to the populations that most need their rights to Public Security guaranteed by the State.

This work addresses the topic of forecasting the revenues of the Imposto sobre a Propriedade de Veículos Automotores (IPVA) in the state of Goiás. The work focuses on the comparative analysis of different univariate forecasting methods, emphasizing Holt's exponential smoothing techniques (additive and multiplicative) and autoregressive ARIMA and SARIMA. For the study, the collection period between 2003 to 2022 was considered, which was deflated by the Índice Geral de Preços - Disponibilidade Interna (IGPDI) and then smoothed by the logarithmic function, before being subjected to predictive strategies and processed with support from the R software.
This study contributes to improving the forecasting ability of IPVA revenues in the Brazilian context, providing a better understanding of the most appropriate techniques for this purpose. In addition, it highlights the importance of considering seasonal factors in the analysis of economic time series.
The results revealed that the SARIMA model stood out as the most effective in forecasting IPVA revenues. Additionally, the multiplicative Holt-Winters model also performed well, approaching SARIMA in terms of accuracy for two data partitions.
The dissertation also suggests that the application of more complex models, such as SARIMA, can significantly improve the quality of tax revenue forecasts at state and municipal levels. These results have significant implications for fiscal management and government planning in Brazil.

Upon Brazil's candidacy to join as a Member State of the Organization for Economic Cooperation and Development – OECD, it is worth noting, among many other criteria to be met, that of budgetary governance. Thus, since the OECD has adopted ten principles of good practice, this work sought to analyze in which points the Government of the State of Goiás is aligned with these principles and what are the opportunities for improvement in each recommendation presented, even if it does not participate directly in this process of admission to the Organization. The perception of this adherence to the principles was captured through a questionnaire applied to civil servants working in the areas of planning, budgeting, finance and accounting. In order to contextualize the proposed theme to the history of budgetary management in the State of Goiás, a rescue was made of important moments over the last twenty years, in which the State Government developed actions aimed at establishing policies for better use of public resources, which unfortunately became cool down over time. After analyzing the responses, it was possible to conclude that the degree of adherence by the Government of the State of Goiás to the ten principles of good budgetary governance was at a very satisfactory level, without leaving aside the observations of disagreement, to help in directing strategies for maturation this theme, through the implementation of the recommendations that are summarized in each of the principles present in this work.

The institutionalization of Technological Innovation Centers has been fundamental in encouraging innovation, promoting significant changes in the procedures of research institutions and enabling the transfer of technology from universities to industry. In this sense, an example of success is the Technological Innovation Center of the Technological Development Support Center of the University of Brasília (NITCDT/UnB), which generated an amount of R$ 62.4 million from the commercialization of patents between 2016 and 2022. However, it is necessary to verify the existence of opportunities for improvement in the process. In this work, we carried out a case study with the objective of analyzing the management of intellectual property and technology transfer at UnB through the perception of teachers and collaborators at NITCDT/UnB. Initially, technology transfer concepts were studied, and a literature review carried out with the Consolidated Metaanalytical Approach Theory method. The results revealed green technologies, university entrepreneurship, intellectual property, technology transfer and internal factors of the institutions as current research fronts. Subsequently, an empirical study was carried out with a quantitative and qualitative analysis method using a data collection process with an interview and two questionnaires. Questionnaire A intended for researchers at UnB and Questionnaire B for collaborators at NITCDT/UnB. The results of the study identified barriers and facilitators in the process of managing intellectual property and technology transfer at UnB, highlighting challenges such as high staff turnover, failure in communication between NITCDT/UnB and researchers, in addition to the need for promote a more effective intellectual property culture. Additionally, identified that the role of an innovation coordinator is fundamental as a facilitator, strengthening the intellectual property culture and more assertive communication. To overcome the detected barriers might increase the institution’s revenue, improving performance, highlighting the importance of a strategic approach to effectively reach the university’s full potential

This research conducts a comparative cost-effectiveness analysis of the "Social Rent", established by State Law nº 21,186 of November 30, 2021, and "Zero Cost House", established by State Law nº 21,219 of December 29, 2021, within the "To Have a Home" Program of the State of Goiás, with resources from the State of Goiás Social Protection Fund - PROTEGE GOIÁS, with the objective of combating the housing deficit in the State. The first program consists of a monthly financial aid for low-income families who cannot afford to pay rent for a home. The second consists of the delivery of a house, without any burden on the beneficiary, to vulnerable families, who cannot afford to finance a home and have an income of up to 1 (one) minimum wage. The research used data produced by the Goiana Housing Agency (AGEHAB), through the application of the Socioeconomic Questionnaire, as well as information from the Social Reports, prepared from home visits with the application of a social interview by social workers from the Agency's Social Assistance Coordination. It also used information contained in the quarterly Evaluation and Monitoring Reports and in the Social Diagnosis, all prepared by the AGEHAB Social Assistance Coordination. Equally relevant were the data from the Technical Report on the Housing Deficit based on the 2021 CadÚnico data, calculated by the Mauro Borges Institute (IMB) for calculations on social issues involving the population with the lowest income and the highest social vulnerability. The results indicate evidence that "Social Rental" is a more cost-effective program in the short and medium term than the construction of "zero cost houses", in addition to reducing the housing deficit at more significant levels. The research results also suggest that "Social Rental" is a more effective public policy in combating the housing deficit in the State of Goiás, which generates reflection on its strengthening and expansion, with the objective of serving a larger number of families. 

The need to maintain the health of state public finances in the face of growing demands from the population intensifies the debate on state tax collection. Through analysis of the fiscal effort index, from 1999 to 2020, it was possible to study the behavior of Brazilian states and the federal district, in addition to measuring the effects that government transfers have on their tax collection. A greater focus was placed on the Goiás State, making it possible to analyze the impact that management decisions have on the index, mainly with regard to revenue waivers and credit recovery programs

This dissertation investigates the impact of educational quality on the economic development of the state of Goiás. Using a quantitative approach, the analysis focuses on data from 246 municipalities in Goiás between 2010 and 2020, considering variables such as GDP per capita and educational performance measured by SAEB . The research highlights the importance of human capital and the quality of education, corroborated by studies such as those by Hanushek and Woessmann, in promoting sustainable economic growth. The methodology adopted is based on a combination of socioeconomic and educational data, providing important insights into the interaction between education and economic development in Goiás. The analysis also uses the statistical method of multiple linear regression, adjusted by the ordinary least squares method, to identify the influence of the population's level of education on the wealth of Goiás' municipalities and, consequently, on the economy of Goiás.

Objective: The objective is to propose an econometric model in order to predict the impacts on expenses paid related to the Criminal Execution of the State of Goiás, due to legislation on spending ceilings.
Methodology: The research is quantitative in nature, a case study of the Penitentiary Administration of the State of Goiás, from 2019 to 2022, per month, due to legislation on spending caps.
The data used was extracted from the budgetary, financial and accounting execution systems of the state of Goiás, from the people management system and control of people in custody. Statistical regression analysis was performed.
Results: Sentence enforcement regimes, semi-open and closed, significantly impact the expenditure paid for prison administration. The results obtained indicate that the increase in the number of prison places offered will result in an increase in expenses incurred in general. In this sense, the Penitentiary Administration has a trade off between maintaining fiscal balance and increasing the number of prison spaces. Considering the scenario where the maintenance of Penitentiary Administration activities is directly limited by the State's fiscal condition, it is suggested that it invest in the acquisition of inputs, such as electronic monitoring of custodians, so that the prisoner, when progressing to semi-open and open regimes, , do not occupy vacancies in the prison system due to lack of adequate monitoring.
Extending the interpretation of the object studied, it is inferred that precautionary prisoners (temporary and preventive detention) have timely judgments where the analysis of regime progressions occurs in a timely manner, in order to reduce the time of use of the system and not burden the State.
Contributions of the Study: The study of expenses, econometric model and prison administration can provide valuable insights for the effective management of the prison system and for the development of public policies related to prison administration.

Brazil has achieved a prominent position in relation to the incidence of dengue and the socioeconomic impacts of this disease are significant. Traditional control methods have proven to be insufficient or even ineffective to combat the spread and incidence of this disease. This work evaluates the impact of the application of a new technique that uses biologically manipulated mosquitoes with the Wolbachia bacteria with the aim of reducing the occurrence of dengue. To do this, a comparative study was carried out using synthetic control groups, based on public data from the Municipal Health Department of Rio de Janeiro, a municipality where the technique mentioned above was applied between the years 2017 to 2020. The results suggest that the technique is effective, provided that satisfactory levels of incorporation of infected mosquitoes into the environment are achieved. One of the most desirable characteristics of the technique, self-sustainability, was not observed. The results were interpreted considering the suppression of data on dengue incidence in the midst of the Covid-19 pandemic without discarding the possibility of introducing problems in the execution of the technique due to the establishment of a calamitous state. It became evident that the implementation phase of the technique in an urban area like Rio de Janeiro is critical, requiring constant research and monitoring for a period not less than 5 years, facing the potential loss of investment. At the same time, it demonstrated the use of synthetic control approach with the use of SINAN data
for impact research on dengue control programs.

This study aims to identify in which years the public resources invested in the State University of Goiás (UEG), as seen from the results of budget execution, have produced satisfactory effects in relation to the number of students who remain and complete face-to-face undergraduate courses. The comparative analysis will be carried out using the university's own annual budget and faculty indicators, in order to set maximum efficiency points according to its historical performance, using the years 2003 to 2022 as the decision-making units (DMUs). To this end, the methodology used to measure economic efficiency is Data Envelopment Analysis (DEA), which is a non-parametric technique, based on linear programming, which evaluates the performance of a DMU in comparison to the most efficient DMU and culminates in an efficiency ranking. The model applied is the BCC model, developed by Banker, Charnes and Cooper (1984), based on variable returns to scale (VRS) with output orientation, in order to verify pure technical efficiency based on the best result of the products, namely: permanence rate, occupancy rate and completion rate, keeping the volume of inputs constant, i.e. the total executed budget and the ratio between the number of students and teachers. The results of the efficiency ranking show that, over the course of twenty years, UEG maximized the use of public resources from a budgetary perspective in 2003, and from a teaching perspective in 2007, with both DMUs having a higher proportional influence on low university dropout. The current performance indicated a budget inefficiency of around 46.4% in the DMU for 2022, due to the high average per capita spending and a dropout rate of around 23.1%. From a teaching perspective, 2022 had the second-best efficiency, due to the increasing qualifications of the teaching staff and a reduction in the burden of teaching students. The occupancy rate was not significantly influenced by any of the most efficient combinations.

Against a backdrop of vast natural resources and human potential, Brazil faces intrinsic challenges on its path to economic development. Among the determining factors for robust growth, education emerges as an undeniable pillar. This issue, which transcends national borders, reflects a global consensus on the importance of a skilled workforce as a driver of the economy. Analyzing the intersection between education and Brazil's economic growth is imperative, especially when considering the country's educational disparities and latent potential. To explore this connection, a meticulous literature review was carried out, including publications from the last ten years extracted from academic databases, using keywords such as "education", "economic growth" and "economic development". The literature shows an inextricable link between educational investment and economic progress, with nations that prioritize education showing higher economic indices. In the Brazilian scenario, despite the recognition of the preponderant role of education, challenges emerge, such as regional disparities and inconsistencies in educational standards. These obstacles mitigate Brazil's ability to capitalize on its educational investments. The literature reinforces the urgency of reforms in the education system, focusing not only on access, but primarily on quality. Investments, although large, often do not translate into proportional progress, highlighting inefficiencies and misalignments. Brazil's economic progress is irrevocably linked to educational excellence. To unlock Brazil's genuine economic potential, surgical investments, long-range planning and a holistic view of education are essential. The literature converges on the idea that an adequately educated population not only catalyzes the economy, but fosters a more equitable society. Thus, education is consolidated not merely as an expense, but as an essential investment for Brazil's future.

This dissertation aims to analyze how, in the international and national scenario, increasingly, the economic loss of groups that operate drug trafficking, combined with the reversion of seized and lost assets in favor of the Union, leads to a reduction insupply of illicit drugs. Knowing that organized crime has transnational reach, its illicit markets are advancing, diversifying and strengthening every day, there is a consensus that confronting it requires, on the part of countries, organized action that is more agile than the operation of these criminal networks. Furthermore, as demonstrated by Gary Becker (1968), the reduction of criminal activity occurs through deterrence and incapacitation, increasing the cost and risk of criminal activity, acting on the decapitalization of criminal organizations and the consequent recovery of assets originating from the drug trafficking. In Brazil, as of 2019, the administration of values seized in actions to combat drug trafficking began to have their destination managed by Senad (National Secretariat for Drug Policies), of the Ministry of Justice and Public Security. These amounts will be made available to the National Anti-Drug Fund (Funad) and the resources will be applied both in the area of prevention, care and treatment for drug users, and in the area of crime repression

The purpose of this work is to systematically analyze, through economic theory, the reasons for variations in prices in the acquisition of fuel in the public and private sectors of Minas Gerais City Halls. Government purchases are preceded by bidding, a legal and formal procedure with rules described in a Notice to be followed by companies interested in supplying goods and providing services to the public administration. Compliance with these rules requires costs that are not perceived in the private market and would impact price formation. The costs that bidding companies have in terms of qualification, preparation of proposals and execution of the contract can, in a certain way, influence the construction of the price paid by the public entity, as they would be operational costs that are not part of transactions between private individuals. The amounts paid by the public entity are sometimes compared with the market price, but this may be different. Understand the dynamics of the cost structures that bidding companies experience to be successful in the bidding. Understanding the peculiarities that exist in operating in the public market can justify the differences in prices charged. The average market price reported by the National Petroleum, Natural Gas and Biofuel Agency (Anp) were compared with those practiced in 31 municipalities in Minas Gerais. Compliance has been verified for some municipalities, which suggests that the costs of these bidding companies can be met by payments at market prices. However, the opposite also occurs, in these cases, their variations above the market are broken down and the factors that contribute to this occurrence are discussed.

In this dissertation, two research models were developed to measure the technical efficiency of Brazilian Regional Councils of Nursing throughout 2021, by using the Data Envelopment Analysis, as well as to analyze the Councils’ productivity evolution (or regression) from 2016 to 2021 by means of the Malmquist Index, as an assessment of their capacity to obtain the necessary resources for their main activities. Model 1 aimed to evaluate the efficiency of revenue collected from annuities and services by using the supply intended for the hire of the Councils’ labor, which is composed of internal employees, outsourced workers, third-party services, and other current expenses. Model 2 was the selection of input variables related to external activities that demand per diem payments, transport services, representations and meetings of the collective bodies, all of which also represent significant costs in current expenses. This model was orientated to analyze the necessary efficiency to revenue maximization. In general, a low productivity in the Regional Councils was observed in both models throughout the studied period, and less than half of it was considered efficient in 2021.

This research aims to identify if the building maintenance in buildings on campuses at the University of Brasília (UnB) present the requirements of the efficient management of public resources. For this, descriptive analyzes were carried out with data on building maintenance in different buildings of UnB and an analysis of the efficiency of this maintenance was also carried out through the Data Envelopment Analysis for the year 2021, also known as DEA (Data Envelopment Analysis) . The DEA results showed that the average efficiency of maintenance in the management units of UnB was only 0.27, indicating a low efficiency. The most efficient units were theCollege of Information Sciences and the College of Medicine, which reached the maximum scores of 1.00. The worst performer was the Collegeof Art, which score was 0.003.

The present work presents a literature review on the use of Outsourcing as a
management tool, as well as contextualizing the theme in the current reality of the
Regional Council of Nursing of the State of São Paulo (Coren-SP) that has the expenses
with maintenance of contracts of outsourcing as your second biggest expense. The study
brought alternatives that allow, on the part of Coren-SP, the rationalization of spending
on activities without affecting its operation and consequently the quality of services
provided to Nursing professionals. In this sense, the objective of the research is to
analyze the efficiency of outsourcing in the Regional Council of Nursing of São Paulo
(Coren-SP). For the accomplishment of the work, a descriptive, qualitative study was
carried out, of the documentary type, to be carried out in a federal public autarchy,
professional council - Regional Nursing Council of São Paulo (Coren-SP). Historically,
since its existence, the great challenge presented to Coren-SP is the improvement of the
relationship with its main public: the nursing professional. As a result, it was observed
that there was a significant increase in outsourced spending in the analyzed period, in
the years 2018, 2019 and 2020. Much of this increase was due to the fact that the Covid-
19 pandemic and the hiring of labor.

This dissertation aims to analyze and evaluate the evolution of the management models of the Federal Nursing Council (Cofen), aiming to answer the question about whether the current process management model is being properly applied, capable of contributing to the general growth of the Cofen. It was based on the years 2008 to 2020. We chose to develop a study with a quantitative approach, using the deductive method, under explanatory and exploratory criteria. Reports, revenue comparisons, budget proposals, among others, from the aforementioned years were consulted, as well as the entire legislative framework that outlines the context of Cofen. The collected data were analyzed and interpreted using the Content Analysis technique. The main results obtained were in the sense that the management by processes carried out by the administration of Cofen and the restructuring implemented in the years surveyed, enabled the implementation, management and understanding of the internal processes faced by Cofen, contributing to the general growth of the body. Finally, the eternal need to increasingly improve procedural flows in order to better integrate Cofen and the Regional Nursing Councils in the search for promising results was evidenced.

This paper uses Benford’s Law to analyze federal public spending with parliamentary
amendments of the year 2020. The low levels of execution of individual amendments in the
administration of Dilma Rousseff allied to the weakening of the government led to the
approval of Constitutional Amendment (EC) 86/2015, which made individual amendments
mandatory. This was followed by EC 100/2019, which made the bench amendments
mandatory, and the hypertrophy of the “secret budget”, an expression attributed to the
rapporteur's amendments for their lack of transparency. Thus, this triad - individual, bench
and rapporteur amendments - catapulted public spending on parliamentary amendments to
more than BRL 16 billion in 2020. The methodology used was based on Bugarin and Cunha
(2015), Cunha and Bugarin ( 2015), Cunha, Bugarin and Portugal (2016) and Nigrini (2012),
which associates hypothesis tests with Benford's Law. Data were analyzed from three
perspectives: in general; by ideological spectrum, through a moving average of the
amendments of the main left, center and right parties, according to the classification of Zucco
& Power (2022) for the Legislature 2019 – 2023; and by regions. The results show
“nonconformity” for part of the simulations for the First Digit Test, which provides a macro
view of the existence of anomalies. In relation to the First Two Digits Test, which is more
specific and more accurate than the previous one, 100% of the simulations indicate “non-
compliance”, indicating a possible manipulation of data. Furthermore, a preponderance was
identified among the categories that most exceeded the critical limits of multiples of 5
thousand, which may suggest an increase in expenses to reach the maximum amount allocated
by the amendments.

This dissertation aims to explain the influence of independent variables in the generation of value to the governance of Brazilian Federal Public Universities (FUs) through the accounting modeling of financial and non-financial benefits of the services performed by the governmental internal audit. Important for the consolidation of governance, internal audit activities are capable of promoting improvements in governance processes, organizational performance and internal controls. Following social changes, both in the public and private sectors, its importance has been highlighted by the most diverse regulations that highlight the purpose of the audit as being to protect and add value to the management of the organizations in which they are inserted. Along these lines, on April 28, 2020, CGU issued Normative Instruction No.10, which makes it possible to measure how much the internal audit is adding both financial and non-financial value. Important for economic development and with relevant social demands, the FUs have been suffering successive budget cuts, making increasingly efficient management necessary. In view of this and due to its importance in the creation of quality human capital, it is believed that a mapping of the audit activities that most contribute to the improvement of management will allow an improvement both in the audit activity and in the administrative and university management of the FUs. To achieve the proposed objective, a qualitative-quantitative study was carried out, in which there was a survey in the PAINTS and RAINTS of the 68 FUs of the benefits generated in the period from 2019 to 2021, as well as the activities developed by the audit in the analyzed period. In this way, it was possible to relate the independent variables referring to audit services with the generation of value, namely: total work performed (AUDT), work performed based on risk assessment (AUDR), training carried out (AUDC), monitoring (ADUM), quality management and improvement program PGMQ and number of internal audit members (QAUD). Through a logistic regression, the explanatory power of the independent variables was verified. Regarding the financial benefits generated in the period, all variables were relevant, with the monitoring activity variable having the greatest explanatory power (0.32%), but in relation to the AUDR and AUDC variables, it was found that, despite being relevant, they negatively influence the probability of generating monetary value. As for the non-financial benefits, only the AUDR variable proved to be irrelevant and the AUDC variable, although relevant, also negatively influences the generation of non-monetary value. The PGMQ variable showed greater explanatory power (0.29%) for the generation of non-financial benefits. It was also possible to verify gaps in IN CGU no 10/2020, which do not allow a real demonstration of all the benefits generated by the internal audit.

While transfers of public resources to Universities to meet their expenses are increasingly smaller, buying goods/services efficiently has become fundamental. Thus, the present study sought to identify the variables responsible for the best discounts when purchasing goods and services at the University of Brasília. To this end, the economic focus was prioritized, as it passes through the Theory of Auctions and the Theory of Market Forces of Supply and Demand. In the meantime, Auction Theory brings important theoretical concepts that must be understood when a good/service is being transacted. Allied to this, understanding the market in which the good/service is inserted is essential for the aforementioned University to be able to act in its acquisitions. The model used to arrive at the variables was the econometric one, using quantile regression modeling. As a result, it was found that not all variables have economic effects on the acquisition of goods/services to be acquired, and that if the good is inserted in a market characterized as oligopoly or monopoly, the variables analyzed do not have the proper effects. However, when the good/service is inserted in a market characterized as perfect, three variables stand out in providing greater savings, namely: quantity, number of participants and number of bids – which generate the most savings when purchasing a good, and best predictors for the construction of a regression model to be used by the University of Brasília to estimate this economy. The results are that if the University in question aggregates greater demand for goods/services in a bidding process, in addition to encouraging the participation of more bidders and stimulating a greater number of bids in a perfect competition market, it will have gains of scale in its purchases.

The following text has the objective to understand, raise and demonstrate the causes of so many openings of additional credits (reformulations) with the Regional Nursing Council of Rondônia - Coren-Ro. Broaden the horizons of how to improve the management reports, since it’s only been elected for three years, it is able to be reelected but if this does not happen how will the subsequent management continue the work without good reports to make the decisions? It shows that the reports must have as much information as possible with clarity and universal understanding, facilitating the continuity in subsequent exercises, whoever is going to take over. We can’t talk about reformulations without mentioning the issue of income and expenditure, demonstrating them through the budget proposals, since they cause the opening of special credits. Based on this principle, this text aims not only to solve the problems of Coren-RO, but also to share experiences, making the autarchy a mirror for other councils. Opening the way to make life easier for others doesn’t dim the glow of the present. The document analysis and literature review will be used as an evaluation instrument.

In this work we seek to identify the relationship between macroeconomic factors and
credit risk in a Financial Institution in the S1 Segment. The study related macroeconomic
aspects to the factors that determine the non-performance loans in credit risk, through the
exploration of a housing credit portfolio. Usually, banks use information about the profile
and behavior of borrowers to identify the probability of non-performance loans. Using
regression models with panel data, fixed and random effects models were compared, and
we developed an inference model to identify explanatory macroeconomic variables for
default. At the end, we present the results achieved for each model and its possible use.

Public Sector financial statements can help to disclose the economic, financial and budgetary situation of entities, thus allowing users to make appropriate decisions based on consistent and reliable information. The present study aims to analyze the Balance Sheet, the Budget Balance, the Financial Balance, the Cash Flow Statement and the
Statement of Equity Changes of five Regional Nursing Councils, with the highest collection of each region of Brazil, in a simplified way, through indicators that make it possible to verify the budgetary, financial and equity performance. Data for the study will be collected on the Transparency Portals of each council, with reference to the
period 2019-2021. Economic and financial indicators will be used, related to budget execution, financial management, changes in Shareholders' Equity and Cash Flow.

This dissertation presents the study and analysis of the use of electronic trading in public procurement of the Federal Nursing Council (Cofen), in the period from 2007 to 2020 inserted in a context where the scarcity of resources makes it necessary greater rationality in its use and also in obedience to the principle of economics aimed at reducing costs,  such as maximizing earnings and transparency in purchases and hiring so that the public interest is protected. The literature related to public management regarding procurement as an instrument of public policy and sustainability was addressed. The research was developed based on the information contained in the records of Cofen and the Brazilian Government Purchasing Portal (Comprasnet), as well as documents available on the Cofen transparency portal. The research has a quantitative nature, following the deductive method, under the explanatory and exploratory criteria. The results obtained were in the sense that Cofen's purchasing system, by using the Electronic Trading Session in a majority way, has been reducing costs, increasing competition and prioritizing the economics and transparencies in public purchases, thus following the global trend towards an increasingly strategic and transparent public management. It is concluded that the use of the electronic auction bidding modality, brings in itself much more advantages than disadvantages (these that can be easily sanctioned) and the processes of acquisition of common goods and services, which have long been seen as an obstacle to the development of administrative activities, for various reasons, with the Electronic Trading,  greater agility, cost reduction, greater competition, allowing public procurement to occupy their strategic role.

This research analyzes the impact caused by the health crisis of COVID-19. This study is developed through the use of data science and artificial intelligence as practical tools, which can be applied to management solutions and analysis of public finances, from the perspective of telework. The health crisis caused by the COVID-19 pandemic, which occurred between 2019 and 2021, shook the health system and had an economic impact at national and international level. In September 2021, Brazil had more than 590,000 deaths.  In view of this scenario, it was necessary to use social distancing and lockdown as strategies to contain the progress of the pandemic in Brazil and in several other countries. This factor caused the temporary closure of offices of various public and private sector agencies and consequently promoted telework. This scenario provided a need for greater use of technologies for the maintenance of telework within organizations as a way to prevent the collapse in the economy. From then on it has become a challenge for agencies to modernize and develop new technologies, financial management tools, fostering digitization, creating systems and innovation processes to meet the demand arising from the home office. Given this scenario, it is necessary to get back the modus operandi of work in the public sector.

Initially we highlight a historical analysis of Information Systems in a macro way as well as within the context of Brazil and the COFEN/COREN's System. Soon after we enter the theme of Process Management within the institutional environment, its main contributions in Brazil as well as in a broad way. Objective - It deals with reflections together with the analysis of data regarding the collection of the REGIONAL COUNCIL OF NURSING OF ALAGOAS - COREN/AL. Methods - Through graphic and table analysis it was found that COREN/AL has 35,689 professionals and that in seasonal periods COREN/AL collects considerable amounts, but throughout the year the collection decreases and in some months is less than the administrative expenses that the Regional has. Results - It was clear that in a universe of 35,689 professionals a total of 39.45% are delinquent. It was observed that the default rate from 2012 to 2021 shows a constant growth starting at 29.87% and reaching 53.77% by 2021. Conclusions - The data show that COREN/AL has potential, but it is not explored in a way that achieves an effectiveness at a satisfactory level, so that, many times, the resources are no longer collected or in some cases become precluded.

Law no. 12,618 of 2012 aimed to put into practice several changes in the social
security legislation for federal public workers, by stablishing the supplementary
pension regime; by setting a limit to the value of the pension benefit, being equal to
the ceiling of the General Social Security Regime; and authorizing the creation of 03
Closed-Capital Supplementary Pension Funds entities – Funpresp, one for each of
the branches of power. On the following year, Funpresp is established, applying the
new rules and bringing about substantial changes for the financial future of career
public workers. In this regard, once the sample universe of the University of Brasília –
UnB, is delimited, this study aimed to present a general panorama of acceptance by
the servers (teaching staff and technicians) to the Supplementary Pension plan,
measured by the number of admissions to Funpresp. Moreover, it sought to identify,
through statistical analysis, the existence of a correlation between admission and
educational level. Other variables such as gender, marital status, age group and
remuneration were also taken into consideration. It was identified that little more than
half, around 53,76% of the servers, held participation in Funpresp, the majority being
composed of teaching staff, and as to the result of the downswing, it determined 1,42
times increase in the chances of joining Funpresp, as the educational levels
increases.

With the Covid-19 pandemic, university students, like the whole world, suffered from emergency changes in their life, academic and professional routines. Remote teaching emerged as a means of mitigating the impact on education and the University of Brasília - UnB, as well as several educational institutions, adopted measures to contain the damage caused by the disease in order to minimize contagion and deaths. The objective of this study is to verify, in the midst of the pandemic situation, the degree of satisfaction of undergraduate students at the University of Brasília, according to their individual aspects, in relation to learning factors. As individual factors, this research took into account gender, professional occupation, age group, income, disability criteria and whether they received any financial support from UnB. Regarding learning factors, this study considered self learning, self-participation, sufficient time given by teachers to students to carry out assessment activities, degree of interaction with the class and with teachers, and difficulty or not in adapting to teaching remote. This is an empirical study, which used, as a basis, the second round of research from UnB's social research, carried out in June 2020, a research created with the aim of facing the Covid-19 pandemic, directed by the Committee of Coordination of Recovery Actions – Ccar which has experience in surveys related to public opinion. After analyzing the results, the profile of the students who had a greater satisfaction in relation to the learning factors and those who had a lower satisfaction was traced. In addition, the profile of students who had or did not have difficulties adapting to remote teaching was analyzed. 

This article analyzes access to the benefits of the National
Higher Student Assistance Program (PNAES) offered by the Social Development
Board (DDS). Therefore, it sought to compare data from 2016 to 2020 in order to
describe the programs and the demand for access between them. Today, the
University of Brasília (UnB) has approximately 7000 students on its payroll of
scholarships/aid, receiving some type of aid, with amounts between 400 and 465
reais. Due to the SARS-CoV-2019 pandemic, there was a need to insert new aid,
which raised the question of whether the aid used would be sufficient for the
maintenance of students at the University.

The dissertation evaluates the impact of the adoption of artificial intelligence initiatives on productivity indicators of the STJ. For this, the adoption of technological mechanisms in legal processes was discussed, both from a moral, theoretical and philosophical point of view, as well as more practical and operational, seeking productivity improvements. An econometric study is carried out with panel models. The use of artificial intelligence initiatives seems to contribute to the improvement of the STJ's productivity indicators, but more studies are needed to establish that the effect of artificial intelligence initiatives is, in fact, more intense in the First and Second Sections of the STJ, which deal respectively with Public Law and Private Law.

This essay presents an analysis about the assignments of the University of Brasília, the
Government of the Federal District and the companies residing in the Scientific and
Technological Park of UnB – PCTec/UnB, from the perspective of the Triple Helix. The
necessity of a consolidated relationship between these three actors is the key to an effective
and transformative innovation environment. With this objective, the main attributions of each
one of them within a Triple Helix were identified and, then, legal documents referring to the
actions of the Federal District Government and UnB aimed at regional socioeconomic
development and innovation were analyzed. The perceptions of the companies residing at
PCTec/UnB were also collected and the statistical results of the Park over the last few years
were identified. It is noticeable that the legal documents bring an innovative and active view
of the institutions that are part of the policies of the university and the GDF. However, in
practice, the perception of resident companies is far from this ideal. At the moment, there is
no consolidated Triple Helix relationship in the Scientific and Technological Park of the
University of Brasília and this work presents a series of challenges to be overcome so that the
role of each actor is fulfilled with excellence and effectiveness.

The federal public universities are key to the socioeconomic development of municipalities, states and the country. Although the implementation of the New Fiscal Rules provided necessary conditions for anchoring government debt expectations, it also established harsh conditions for public services provision. Meanwhile, the National Congress
reinforced mandatory aspects of the federal budget, striving to improve federal budgetamendments execution. Considering all these novelties, is higher education spending a priority for congressman? The University of Brasilia federal budget amendments provide evidence of higher education or pork barrel spending? This work provides a new understading of the University of Brasilia federal budget by identifying 151 federal budget amendments
from 2008 to 2022 and applying machine learning clustering algorithms and natural language processing. The findings show that congressman support higher education spending, but also prioritize public health pork barrel projects. Findings also provide evidences for legislator behavior previously described.

A global scenario of reduced public investment in education in recent years has made universities turn their attention to alternatives that can compensate for this loss, without compromising the quality of education. While in Brazil the approximation of Higher Education Institutions with their graduates is linked to the concern with the possible reduction or increase of financial transfers resulting from national assessments on education, the rest of the world is beginning to follow the century-old American example of relationship with its Alumni targeting to existing opportunities. Even if endowments funds are the primary American way of sustaining the quality of their University and the Alumni commitment to their Alma Mater keeps the balances of these funds around billions of dollars, there are other ways for egress to collaborate with their institutions, and which could be implemented in Brazilian universities. This dissertation seeks to investigate the importance of the relationship between universities and their graduates. The bibliographic review brings the importance of Alumni from the beginnings of the American university to the mid-twentieth century. A bibliometrics presents the historical scientific study of the relationship between universities and their former students around the world since 1960 and the trend of current research on the subject. A systematic search on the CAPES journal portal brings studies and experiences from all continents on how to take advantage of the collaboration of Alumni with their training institution to achieve a better result in education, not necessarily through fundraising. A study of Alumni portals in the best Brazilian universities makes a comparison with the experiences in the best institutions in the world, showing the difference in the importance given to the theme between them. Finally, based on the experiences collected through the works studied in this dissertation, it presents a suggestion of “Basic Track” for the implementation and use of the egress’ relationship with their university.

Students dropout represents a complex educational challenge, occurring in all types of
educational institutions and affecting the educational system in its entirety. Therefore, the
objective of this study is to know which policies or actions are adopted in federal universities to
contain student dropout in face-to-face courses, aiming at improving academic indices. For this,
a quiz was sent to the Federal Universities requesting the percentage of dropouts during the
period of 2015 to 2021 and what strategies were used to counter it. It was observed that
monitoring, tutoring, aid and pedagogical accompaniment are among the actions most cited by
the Federal Institutions of Higher Education (IFES) to counter dropout. Additionally, it was
observed that there are discrepancies between the number of student dropouts reported by the
institutions and by the National Institute of Educational Studies and Research Anísio Teixeira
(Inep).

The aim of this study is to analyze factors that impact municipal investments: tax variables, such as revenues from credit operations, agreements, taxes, current transfers and capital; demographic variables, such as GDP per capita and population, and variables of the political cycle, such as dummy representing political alignment of mayors to the coalitions of governors and presidents. Rogoff's Theory of Political-Budgetary Cycles, applied to Fiscal Federalism in Brazil, and Milton Santos' concept of "luminous cities" compose the theoretical framework, proposing Brazilian development with different treatments for different spaces, reducing social and interregional inequality and increasing social well-being, based on the multiplier effect of public investments and the quality of public spending. The robust results are based on a data panel of the Fiscal Management Reports and the Summary Budget Execution Report of 5230 cities, of the 26 States, of the Federal District and of the Federal Government in the period from 2001 to 2021, in addition to the finbra -finance of Brazil and SICONFI database, the National Treasury Secretariat , and data from the Superior Electoral Court. The municipalities were stratified according to IBGE classification: Metropolises, Regional Capitals, Subregional Centers, Zone Centers and Local Centers. The maps that make up the work were generated by spatial econometry software such as Geoda, from the University of Chicago, QGIS and PowerBI, in addition to EViews and RStudio. Small municipalities, e.g., contract fewer credit operations than larger ones and rely more on transfer resources, so they need alternatives to invest and more efficient, effective and effective regional development policies. It proposes a bank of investment projects with technical criteria, preferably those that prioritize the axes of development, to the detriment of politicians, such as parliamentary amendments.

Considering the growth expectations of the region of Alcântara in Maranhão, as a result of the occurrence of the Alcântara Launch Center for international launches, this work aims at the theoretical formation of the impacts caused by the local society, taking as a basis, what happened in the opening of the city of Kourou in French Guiana, when the Launch Center was implemented; whose characteristics (at the time) are similar to those of Alantara. In this work we describe how projects were carried out in the Alcântara Implementation Center, its geographical characteristics, infrastructure, the projects already carried out in Alcântara and as initiatives for the implementation of the Alcântara Space Center. We present some prices indicated in French Guiana after the implementation of its Launch Center. Taking into account that much has been said about dissatisfaction when removing them beyond the security area; we brought the satisfaction of a future together to the residents of the region whose result is shown in this work. In order to know how the grassroots teams of Al carry out the management side of the stakeholders, and the expectations with the residents, another result of the work management result was also presented. Some actions that have already been created by the Alcântara Development Program (PDI-CEA) coordinated by the Brazilian Space Agency and provided by the Ministry of Science, Technology and Innovations, in partnership with other institutions of the Union, are described. Once there has been a socio-economic growth in French Guiana and especially in the Kourou region as a result of the implementation of its Launch Center, we understand that the same phenomenon can be repeated in Alcântara, given the geographical characteristics of the region, close to the equator, in addition to other conditions for the community space, but also for the region; and, above all, for the state of Maranhão, Brazil as an important player in the select group of countries that launch space threats.

The research that resulted in this dissertation was based upon the analysis of socioeconomic elements that helped to understand the configuration and protagonism of nursing professionals in health services provided in times of crisis, from an institutional perspective and under the bias of Brazil's economic policy. Methodologically, for a documentary, qualitative and exploratory analysis of the theme, a bibliographic review was carried out, examining official documents, national guidelines, decrees, constitutional amendments and ordinances. The review of concepts, ideas and foundations of both nursing services and the social and economic structures to which they are linked, together with the work of evaluating institutional actions effectively put into practice by nursing revealed the configuration of a broad framework. This framework is necessary to overcome a technical and biologist perspective of health for the adoption of actions for interdisciplinary integration of knowledge and good practices, especially in the scope of Primary Health Care. Among the results, we highlight the fact that nursing behaves differently from the usual one in moments of deepening of the health crisis, with the implementation of emergency strategies, with greater flexibility of processes, due to the need to increase productivity. A posture that points to the existence of space for the implementation of processes to improve health care actions.