http://repositorio.ufgd.edu.br/jspui/handle/prefix/1672 Thu, 17 Sep 2026 12:54:20 GMT 2026-09-17T12:54:20Z http://repositorio.ufgd.edu.br/jspui/handle/prefix/7030 Título: Balanço socioambiental como instrumento de avaliação da agricultura familiar: evidências do Centro-Oeste a partir do censo agropecuário Autor(es): Peres, Eduardo Rocha Primeiro Orientador: Silveira, Gabriela Borges Abstract: The present study aimed to develop a socio-environmental balance of family farming in the Central-West region of Brazil. Built from non-monetary indicators extracted from the Brazilian Agricultural Census conducted by the IBGE, the research sought to identify sustainable agricultural practices, the use of inputs, technologies, and the infrastructure conditions available to producers. The methodology employed was descriptive, qualitative, and quantitative, based on documentary analysis of secondary data from the IBGE reports of the most recent Agricultural Census (2017). The data were organized into an adapted socio-environmental balance statement model, structured around thematic axes such as Sustainable Practices, Use of Inputs, and Infrastructure. The results provided an overview of sustainability practices in the region, revealing both advancements and significant challenges, particularly the low adoption of conservation practices such as green manure, which was used by only 10.58% of family farming establishments in the region in 2017. The main contribution of this study lies in the use of IBGE secondary data to quantify and map the adoption of sustainable practices at the regional level, offering concrete support for the formulation of rural development strategies, although the research was limited to the indicators available in the 2017 Census. Editor: Universidade Federal da Grande Dourados Tipo: Trabalho de Conclusão de Curso Thu, 11 Dec 2025 00:00:00 GMT http://repositorio.ufgd.edu.br/jspui/handle/prefix/7030 2025-12-11T00:00:00Z http://repositorio.ufgd.edu.br/jspui/handle/prefix/7029 Título: Desafios contábeis enfrentados na gestão de cartórios extrajudiciais de Mato Grosso do Sul Autor(es): Wulff , Marcia Juliany Primeiro Orientador: Bernardo , Luciana Virginia Mario Abstract: Las notarías extrajudiciales desempeñan un papel esencial en la formalización de actos jurídicos, funcionando como delegaciones públicas de gestión privada, y no tienen personalidad jurídica. Esta autonomía genera desafíos contables y fiscales específicos, ya que la tributación recae sobre el titular individual y no existe posibilidad de elegir un régimen tributario. Este estudio analiza la percepción de los notarios sobre la gestión contable de las oficinas extrajudiciales. Para alcanzar este objetivo, se realizó un estudio de caso, en el cual se realizó una entrevista semiestructurada a un notario responsable de la oficina de registro civil de Maracaju, ubicada en Mato Grosso do Sul. Se realizó análisis de contenido y se trianguló la entrevista con la literatura identificada. Entre los principales desafíos identificados se observan las dificultades de los responsables del registro civil para comprender el sistema tributario. En el cual, destacó la importancia de la asesoría contable especializada para coadyuvar en la organización financiera y el cumplimiento de las obligaciones tributarias. Ante este escenario, la planificación fiscal y la actualización constante de la legislación son esenciales para la sostenibilidad de las notarías. La actuación estratégica del contador contribuye a una mayor transparencia, seguridad jurídica y eficiencia en la administración de las oficinas, considerando que puede auxiliar al responsable de la oficina en la comprensión de las cuestiones asociadas a la contabilidad, tanto a la legislación como a sus prácticas. Editor: Universidade Federal da Grande Dourados Tipo: Trabalho de Conclusão de Curso Thu, 03 Jul 2025 00:00:00 GMT http://repositorio.ufgd.edu.br/jspui/handle/prefix/7029 2025-07-03T00:00:00Z http://repositorio.ufgd.edu.br/jspui/handle/prefix/7016 Título: Acidentes de trabalho associados as atividades laborais do agronegócio Autor(es): Marques, Andriele dos Santos Primeiro Orientador: Bernardo, Luciana Virginia Mário Abstract: This study aimed to investigate the characteristics of occupational accidents associated with different segments of agribusiness in Mato Grosso do Sul, Brazil. A quantitative and exploratory study was conducted using secondary data from the Brazilian Notifiable Diseases Information System SINAN/DATASUS), considering available information from the last ten years and, specifically, records from 2023 and comparisons among 2013, 2018, and 2023. Initially, the study analyzed the place where accidents occurred, workers’ employment status, and the issuance of the Work Accident Report (CAT). Subsequently, a paired t-test was applied at a 5% significance level to identify differences between the periods analyzed. The results showed that, in 2023, 94.5% of accidents were classified as typical occupational accidents and 5.5% occurred while commuting. General agricultural workers accounted for 57.5% of injured workers, while 65.5% were formally employed. A concerning situation was also observed regarding the CAT: in 55.7% of cases, its completion was ignored or left blank, and in 35.1% it was not issued by the companies. Regarding the temporal analysis, no statistically significant difference was identified between 2013 and 2018; however, a statistically significant increase in the mean number of occupational accidents was observed between 2018 and 2023 and between 2013 and 2023. There was also an increase in the number of municipalities reporting rural occupational accidents, from 51 municipalities in 2013 to 68 in 2023, as well as an increase in the highest municipal records. It is concluded that occupational accidents associated with agribusiness represent a relevant issue for workers’ health and protection in Mato Grosso do Sul, highlighting the need to improve preventive measures, the use of personal protective equipment, continuing training, and accident reporting, particularly in view of informal employment and possible underreporting. Editor: Universidade Federal da Grande Dourados Tipo: Trabalho de Conclusão de Curso Mon, 30 Jun 2025 00:00:00 GMT http://repositorio.ufgd.edu.br/jspui/handle/prefix/7016 2025-06-30T00:00:00Z http://repositorio.ufgd.edu.br/jspui/handle/prefix/7015 Título: Análise das demonstrações contábeis da Raia Drogasil S.A. Autor(es): Dias Junior , Rodrigo Antonio da Cunha Primeiro Orientador: Noriller , Rafael Martins Abstract: This study presents an analysis of the financial statements of Raia Drogasil S.A. for the period from 2021 to 2024, focusing on the Consolidated Income Statement and the Balance Sheet. The research employed a quantitative and descriptive methodology with a longitudinal design, based on secondary data extracted from the company’s consolidated financial statements. The results revealed the company’s structured growth, with a balanced expansion of assets and liabilities, reaching an increase of approximately 50% in 2024. The horizontal analysis indicated consistent growth in current assets, suggesting strengthened liquidity, while non-current assets reflected long-term investments. This study contributes to the understanding of the financial performance of Brazil’s retail pharmaceutical sector and provides valuable insights for stakeholders interested in the company’s financial health. Editor: Universidade Federal da Grande Dourados Tipo: Trabalho de Conclusão de Curso Fri, 03 Oct 2025 00:00:00 GMT http://repositorio.ufgd.edu.br/jspui/handle/prefix/7015 2025-10-03T00:00:00Z