FACE - Trabalhos de Conclusão de Curso
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Item Despesa com pessoal à luz da Lei de Responsabilidade Fiscal: análise do estado de Goiás no período de 2012 a 2021(Universidade Federal de Goiás, 2023-08-14) Ribeiro, Tiago Rodrigues; Oliveira, Luiz Carlos da Silva; Tiago Rodrigues; Oliveira, Luiz Carlos da Silva; Souza, Emerson Santana de; Silva, Gilberto Crispim daThe control of public expenditure on personnel is essential for society, as these expenditures represent one of the most significant expenditures in the public sector. In this context, the study of the behavior of expenditure on personnel in the State of Goiás in the period from 2012 to 2021 proves to be relevant and of interest to society as it contributes to government planning actions according to the interests of the population. The general objective of the research comprises the analysis of the behavior of expenses with personnel of the Executive, Legislative and Judiciary Powers, the Public Ministry, and the State of Goiás on a consolidated basis, in the period from 2012 to 2021, in light of the maximum, prudential and alerts set out in the Fiscal Responsibility Law (LRF). The study is characterized as applied, descriptive, qualiquanti, bibliographical and documental. Data collection was carried out indirectly, by consulting the Budget Execution Summary Reports (RREO) and Fiscal Management Reports (RGF) for the years 2012 to 2021, fiscal management transparency instruments provided for in the LRF. Data analysis showed that consolidated Net Current Revenue increased 135.96% between 2012 and 2021, while consolidated personnel expenses increased 122.34% in the same period, allowing to infer that the control advocated by the LRF during the years 2012 and 2021 was effective, even in the face of some overcoming the limits established by law. Violations of the maximum and prudential limits were evidenced, for example, in 2019, the first being in the Executive branch and the second in the consolidated, while in the Legislative and Judiciary branches, and in the Public Prosecutor's Office, Total Personnel Expenses remained at levels insurance during the research period, with the exception of 2018 in the Legislative, when the prudential limit was exceeded. The survey also revealed the reframing of personnel expenses within the respective legal limits after the violation of the maximum limit by the Executive Branch and the overcoming of the consolidated prudential limit, both in 2019, as determined by the LRF. Thus, the results demonstrated, in summary, that the LRF proved to be effective as a rule for controlling personnel expenses in relation to the object and period studied, given that its framework of instruments and limiting conditions were able to contain the increase in expenses with personnel when needed.Item Neoliberalismo e financeirização: uma análise de suas influências na organização curricular do curso de graduação em contabilidade das universidades federais(Universidade Federal de Goiás, 2023-12-05) Santos, Anderson Gomes de Araújo; Soares, Juliano Lima; Pereira, Ednei MoraisThis work seeks to analyze how neoliberalism and financialization have interfered in the training of accounting professionals, through curricular means, in the establishment of professional competencies and skills and also in the conduct of undergraduate courses. The objective of this work was to analyze how the curricular organization of undergraduate accounting courses offered at federal universities has been organized with the aim of complying with neoliberalist precepts, supported by the process of financialization. To this end, the following methodological path was followed, firstly a literature review was carried out covering the following descriptors: neoliberalism, fina ncialization, accounting, training and curriculum. Next, the curricula of undergraduate accounting courses offered by federal universities in Brazil were analyzed. Subsequently, a survey and systematization of the disciplines with a financial bias offered in these courses were carried out. The basic and complementary bibliographies and the frequency in which the works were included in these documents were analyzed. This production is based on epistemological assumptions that consider knowledge, its producti on and learning within a system of beliefs and specific power relations. Thus, this production is located in the field of critical and interpretative accounting research, which considers accounting training beyond the use of accounting principles in a prag matic, political way and consistent with neoliberal interests.