http://repositorio.ufgd.edu.br/jspui/handle/prefix/929 2026-07-22T11:15:00Z http://repositorio.ufgd.edu.br/jspui/handle/prefix/6830 Título: Evidenciação das notas explicativas dos institutos federais de educação: uma análise da estrutura e suas influências contextuais Autor(es): Magalhães, Elizângela Cristina Primeiro Orientador: Silva , Josimar Pires da Abstract: By disclosing accounting information in the explanatory notes, greater clarity, completeness, and transparency of data are promoted, facilitating a deeper understanding of the entity's equity, budgetary, and financial situation. In this context, this research aims to assess the level of disclosure of the structure of the explanatory notes, as well as to identify the determining variables, considering the 38 Brazilian Federal Institutes of Education, from 2020 to 2024, based on the information published in their General Purpose Accounting Reports. In Chapter 1, a checklist was developed based on NBC TSP 11- Presentation of Financial Statements, to measure the degree of compliance and identify patterns of disclosure in the financial statements throughout the period analyzed. Next, in Chapter 2, economic, social, and institutional variables were tested through panel data analysis with a random effects model to verify their influence on the level of disclosure of explanatory notes. The research is based on the concept of accounting disclosure and the need for standardization and transparency resulting from convergence with international standards. Among its contributions, the study offers an assessment similar to a post-implementation review (PIR) of the application of NBC TSP 11 in Brazil, with an in-depth look at the reality of the public education sector, verifying adherence to accounting procedures and the factors that may influence their disclosure. In Chapter 1, the results show an average compliance level of 61.26%, classified as intermediate, but with high heterogeneity among institutions, indicating that, although there have been advances in some cases, limited practices or practices that do not fully adhere to the standard persist. In Chapter 2, the results showed that institutional size is the main element related to accounting transparency, followed by total assets, revenue, and the number of faculty members, which also showed a significant relationship. These findings indicate that institutions with greater equity, financial, and organizational capacity tend to be better equipped to structure and disclose accounting information more completely. Editor: Universidade Federal da Grande Dourados Tipo: Dissertação 2026-03-19T00:00:00Z http://repositorio.ufgd.edu.br/jspui/handle/prefix/6824 Título: Inovação em serviços públicos: proposta de um sistema de gestão de certificados para a Universidade Federal da Grande Dourados Autor(es): Figueredo Júnior, Eitor Primeiro Orientador: Silva, Luan Carlos Santos Abstract: The Covid-19 pandemic transformed habits globally, accelerating the use of digital means for the provision of products and services by private and public organizations. The Brazilian Digital Government Strategy (EGD) establishes guidelines for digital transformation in the federal public sector, yet its implementation in public university environments has been marked by slow progress and fragmented solutions, resulting in low citizen adherence to digital public services. At the Federal University of Grande Dourados (UFGD), the management of certificates for extension events, tutoring programs, and teaching projects lacks standardization, centralization, and secure validation mechanisms, leading to delays, rework, and legal uncertainty. This research aimed to propose a digital certificate management system grounded in User-Centered Design and aligned with the Brazilian General Data Protection Law (LGPD) and the EGD. The Triple Diamond method was adopted, integrating qualitative and quantitative stages, including a systematic literature review, an online questionnaire, in-person interviews, technological prospection, a co-creation workshop, and usability testing. Results highlighted organizational barriers as the most critical obstacles to digitalization, functional gaps in existing solutions, and a strong demand for selfservice, centralization, and robust validation and security mechanisms. CertiGestor UFGD, a functional prototype developed in JavaScript, fully automates the certification workflow, centralizes access, and makes certificates available exclusively to participants—eliminating batch generation and third-party access—while also enabling QR-Code-based validity verification. Usability testing achieved an overall mean score of 4.64 (on a 1–5 scale), with 78.6% of maximum scores for perceived usefulness. This research offers theoretical (a contextual barriers framework), methodological (application of User-Centered Design in the public sector), and technological (a validated and replicable prototype) contributions, aiming to meet the five pillars of PROFIAP: innovation, applicability, complexity, adherence, and impact. Editor: Universidade Federal da Grande Dourados Tipo: Dissertação 2026-03-13T00:00:00Z http://repositorio.ufgd.edu.br/jspui/handle/prefix/6815 Título: Custo por aluno: estudo de caso no Instituto Federal de Mato Grosso do Sul Autor(es): Cezar, Mozair Barbosa Primeiro Orientador: Lopes, Antonio Carlos Vaz Abstract: This research aims to propose na improved methodology for measuring the cost per student of courses offered by the Aquidauana campus of the Federal Institute of Mato Grosso do Sul (IFMS), considering 2024 as the base year. The methodological procedure began with the identification, processing, and organization of currentand capital expenses linked to the campus and the Rectorate, allowing for an understanding of the budgetary structure that supports educational activities. For cost allocation, expense distribution criteria were defined, grouping them into three main categories: i) personnel expenses, ii) student aid, and iii) operating expenses. The calculation of the cost per student was carried out based on the absorption costing method, adopting as a reference the first indicatore stablished by TCU Decision No. 408/2002, corresponding to the "current cost per student". Furthermore, seeking to overcome the limitations of traditional approaches—such as simply dividing total expenses by the number of enrollments—the concept of student-hour was adopted, capable of weighting the differences in workload, duration, and curricular structure between technical, higher education, and Initialand Continuing Training (FIC) courses. The proposal presents indicators of course value per hour, course cost, cost per hour, cost per student, cost per offered place, and cost per graduate, enabling a comprehensive analysis of institutional expenditure. The results demonstrated strong variation between modalities, with higher education courses presenting significantly higher costs due to infrastructure and human resource requirements, while FIC courses presented lower unit costs. It was also identified that dropout, retention, and unfilled places directly influence the cost per student and the cost per graduate, reinforcing the importance of retention and success policies. The comparison with the current expenditure per student presented in the 2024 Management Report revealed substantial methodological differences, indicating that the proposed methodology contributes to greater accuracy, transparency, and usefulness in the institution's budget management and educational planning. Editor: Universidade Federal da Grande Dourados Tipo: Dissertação 2026-02-23T00:00:00Z http://repositorio.ufgd.edu.br/jspui/handle/prefix/6799 Título: Os objetivos de desenvolvimento sustentável nos programas de pós-graduação da UFGD Autor(es): Renovato, Flávia Lourenço da Silva Primeiro Orientador: Nogueira, Maria Aparecida Farias de Souza Abstract: With the advancement of environmental, social, and cultural impacts related to human activity, increasing attention has been given to the concept of sustainability. This is because adopting sustainable practices and activities appears to be the most effective way to mitigate the negative effects of human actions, ensuring that present generations can develop without compromising the ability of future generations to do so in a comprehensive manner. Therefore, this descriptive, exploratory, and qualitative study focuses on analyzing sustainability from the perspective of academic research. More specifically, it aims to examine how the studies developed within the graduate programs of the Federal University of Grande Dourados (UFGD) align with and contribute to the Sustainable Development Goals (SDGs), seeking to assess the level of academic engagement with this issue. The sample consists of dissertations and theses published between 2016 and 2023, indexed in the UFGD institutional repository and on the websites of the graduate programs. The data were extracted and organized according to year of publication, faculty, graduate program, type of work (thesis/dissertation), author’s name, study title, abstract, and keywords. Thus, the coding process was deductive in nature and guided by terms related to the 17 SDGs. After data collection, the works were classified based on keywords described by Monash University and SDSN Australia/Pacific (2017), translated into Portuguese, and by the Institute for Applied Economic Research in conjunction with the National Council of Justice (IPEA/CNJ). The results show a strong concentration of studies related to SDG 4 – Quality Education, which accounts for 25.48% of total publications. At the same time, a low level of production is observed in themes associated with SDG 6 – Clean Water and Sanitation, SDG 7 – Affordable and Clean Energy, SDG 14 – Life Below Water, and SDG 17 – Partnerships for the Goals. This reveals challenges as well as opportunities for expanding research focused on water, energy, marine sustainability, and institutional cooperation. Editor: Universidade Federal da Grande Dourados Tipo: Dissertação 2025-11-28T00:00:00Z