https://repositorio.uema.br/jspui/handle/123456789/2053 2026-08-04T12:45:12Z 2026-08-04T12:45:12Z https://repositorio.uema.br/jspui/handle/123456789/6334 2026-07-30T12:43:56Z 2026-07-10T00:00:00Z

Título: O planejamento estratégico e seus impactos no desempenho de uma microempresa do setor varejista: um estudo de caso na Casa do Peixe em Bacabal – MA Abstact: Microenterprises play a fundamental role in the Brazilian economy, contributing significantly to employment generation, income creation, and regional development. In this context, strategic planning emerges as an important management tool capable of assisting organizations in defining objectives, supporting decision-making processes, and improving organizational performance. Therefore, this study aimed to analyze the impacts of strategic planning on the performance of the retail microenterprise Casa do Peixe, located in the municipality of Bacabal, Maranhão, Brazil. The research was characterized as applied, with a qualitative approach, descriptive objectives, and a case study as its technical procedure. Data collection was carried out through a structured questionnaire, semi-structured interview, direct observation, and document analysis involving the company’s manager. The results showed that the organization has experienced continuous growth, increased sales, and the adoption of management practices related to financial control, performance monitoring, and computerized inventory management. It was also found that, although the company does not have a formalized strategic planning process or use structured strategic management tools, its decisions are guided by goals and the manager’s accumulated experience. Furthermore, opportunities for improvement were identified, particularly regarding employee training, financial management enhancement, the implementation of strategic tools, and customer loyalty programs. The application of the SWOT matrix and the 5W2H action plan enabled the identification of strengths, weaknesses, opportunities, and threats, as well as the proposal of actions aimed at improving management practices. It is concluded that strategic planning can significantly contribute to strengthening the competitiveness, internal organization, and sustainability of the studied microenterprise, promoting better results and a greater capacity to adapt to market demands.

2026-07-10T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6333 2026-07-30T14:22:33Z 2026-07-10T00:00:00Z

Título: Impactos da nova reforma tributária brasileira na gestão e no planejamento tributário das MPE’s: um estudo aplicado à empresa Bruto Suplementos Abstact: The Brazilian tax system has historically been marked by high regulatory complexity, a multiplicity of taxes, and constant legislative changes, factors that make it difficult to comply with tax obligations, especially for micro and small businesses. In this context, the tax reform established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025 represents one of the main transformations in the consumption tax model in Brazil, with the creation of a dual Value-Added Tax, composed of the Contribution on Goods and Services and the Tax on Goods and Services, in addition to the Selective Tax. In light of this, this research aims to analyze the impacts of the new Brazilian tax reform on the management and tax planning of the company Bruto Suplementos. The study seeks to present the main aspects of the reform, identify the changes made in consumption taxation, and describe their possible effects on the ro Management and tax routines of the analyzed company. The research is justified by the economic and social relevance of micro and small businesses and by the need to understand the challenges and opportunities arising from the new tax system. Regarding the methodology, a qualitative approach is adopted, with bibliographic procedures and field research, through the analysis of regulations, books, scientific articles, technical publications, observations, and information collected from the studied company. It is expected that the work will help expand understanding of the effects of tax reform on micro and small businesses, highlighting the importance of tax planning, accounting organization, and managerial adaptation in the face of legal changes.

2026-07-10T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6332 2026-07-31T13:47:05Z 2026-07-10T00:00:00Z

Título: A influência dos programas de bem-estar e das diretrizes da NR-1 no desempenho e na satisfação dos colaboradores: saúde mental e física, gerenciamento de riscos psicossociais e redução do absenteísmo. Abstact: This study analyzes the influence of wellness programs and the guidelines of Regulatory Standard No. 1 (NR-1) on employee performance, satisfaction, and absenteeism within the organizational environment. In light of current changes and the post-pandemic rise in psychosocial disorders, people management has sought to strategically integrate initiatives focused on physical and mental health. The general objective of this work is to demonstrate how these initiatives and the proper management of psychosocial risks directly impact employee efficiency and productivity. Methodologically, the research is characterized as a qualitative, descriptive, and exploratory study, conducted through a bibliographic and documentary review, focusing on the analysis of institutional reports from major Brazilian companies such as Natura, Banco do Brasil, and Solar Coca-Cola. The results show that the implementation of corporate quality-of-life programs, psychological support, and practices aligned with the NR-1 Risk Management Program (PGR) generates highly positive impacts on employee performance within these companies. Key observed effects include increased satisfaction levels, a strengthened organizational climate, and a significant reduction in absenteeism and leaves of absence resulting from occupational stress and burnout. The study concludes that investing in the worker's holistic well-being goes beyond mere welfare provision, serving as an indispensable strategic tool for corporate sustainability, talent attraction, and the maximization of organizational results.

2026-07-10T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6313 2026-07-21T20:04:06Z 2026-07-09T00:00:00Z

Título: Comunicação organizacional e saúde mental: como a comunicação eficaz contribui para o desempenho sustentável nas empresas Abstact: Organizational communication plays a strategic role in promoting employee well-being and organizational sustainability. This study aims to analyze how effective organizational communication contributes to the mental health of workers and the sustainable performance of private companies located in Bacabal, Maranhão, between November 2025 and May 2026. It is based on the premise that communication failures, information overload, and a lack of active listening practices can foster stress, anxiety, demotivation, and other psychosocial risks in the workplace. The research is exploratory in nature, employing a mixed-methods (qualitative and quantitative) approach based on a literature review and fieldwork conducted with employees from various organizations. The analysis covers aspects such as information clarity, the transparency of communication processes, the role of leadership, and employee perceptions regarding organizational support for mental health. The results demonstrate that communication practices grounded in dialogue, active listening, and constructive feedback contribute to reducing tension, strengthening engagement, and fostering work environments that are healthier, more productive, and more sustainable.

2026-07-09T00:00:00Z