https://repositorio.uema.br/jspui/handle/123456789/2127 2026-09-21T19:41:02Z https://repositorio.uema.br/jspui/handle/123456789/6824 Título: Microcrédito produtivo e orientado: uma análise sobre os impactos socioeconômicos do Programa Agroamigo na agricultura familiar em Codó-MA Abstact: This study aims to analyze productive and oriented microcredit, with a specific focus on the Agroamigo Program and its socioeconomic impacts on family farming in Codó-MA, Brazil. The influence of public policies on improving the welfare state in rural areas is highlighted. The Agroamigo Program and its relevance in the national context are presented, verifying the program's role in generating income and improving the quality of life of family farmers. The Agroamigo program is analyzed in the context of rural credit provision in Brazil, its emergence as an innovative initiative in the Brazilian rural credit scenario, with the objective of facilitating access to credit for family farming. The impacts of the Agroamigo program are highlighted through its simplified structure and attractive interest rates. The program seeks to boost the development of the family farming sector in the municipality of Codó-MA. The methodology used had an exploratory qualitative research approach, with a questionnaire as the data collection instrument. The questionnaire was applied in person at the Banco do Nordeste branch and at the Agroamigo Program service station in the municipality of Codó-MA. The results obtained allowed the identification of relevant points about productive and oriented microcredit based on an analysis of the socioeconomic impacts of the Agroamigo Program on family farming in Codó-MA. In this sense, it was concluded that access to credit is seen as crucial for the development of family farming in the context of Agroamigo, indicating that program participants have a positive perception of its effectiveness in promoting the strengthening of family farming. Thus, credit can be seen as a fundamental element for the development of the sector. 2024-03-07T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6820 Título: Análise dos índices contábeis em época de pandemia: estudo de caso de empresa de capital aberto com filial em Codó-MA, no período de 2018 a 2021 Abstact: The emergence of COVID-19 caused by the new coronavirus (SARS-CoV-2) in early 2020, evolving throughout the year, had a negative impact on society in general. Not unlike other regions of the globe, Brazil had several sectors affected, resulting in an increase in social inequality. In view of the current scenario, the present study seeks to analyze the accounting indicators of a business organization in the wholesale and retail branch affiliated in the city of Codó - MA, comparing the periods between 2018 and 2021 with the objective of verifying whether the COVID-19 pandemic reflected on the income of the business group. Therefore, as a research problem, this article proposes to analyze the impact generated on the income of an affiliated business organization in Codó - MA with the arrival of the pandemic. It is characterized as a bibliographical and documentary research. For data collection, CVM- Securities Commission were used. 2024-03-15T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6769 Título: A influência dos estudantes de contabilidade na educação financeira de suas famílias Abstact: The general objective of this work was to analyze the impact of financial education on the professional and family spheres of Accounting students at the State University of Maranhão, on the Codó campus. To this end, we started with a bibliographical review of reference authors such as Silva, Leal and Araújo (2018), Vieira, Junior and Pothich (2019), Silva et al. (2020), Quiroz, Pires and Mazzer (2021), Sayed and Santos (2022). As for the methodology, this research is classified as descriptive, survey or quantitative, using descriptive statistics and inferential logistic regression in the Stata 15 program, in addition to the Google Forms tool for the questionnaire and had a sample of 116 respondents. Although this work did not have statistically significant results, the main findings were that the variables age, period (semester that the student is studying), family income, marital status, the individual having dependents, gender and financial control impact individuals' financial decisions, according to the expected result from the reference literature. 2024-02-01T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/6766 Título: Controle interno: uma perspectiva para melhoria da gestão das empresas comerciais do município de Coroatá-Ma Abstact: All organizations must perform their activities with the control level capable of responding to the goals set, in accordance with the idealized or planned objectives. As for other companies, the scope of Internal Control in a commercial structure responds positively to the complexity of operations and business size, this results in a perception of correlation between the implementation of internal and external business relationships and the need for permanent and sufficient monitoring support, final and management activities. The regional and local reality of companies in the state of Maranhão seems to confront this logical perspective proposed by the establishment of operational controls environments, and results, even if minimal, in business structures. In this focus, the research proposed here seeks to disseminate knowledge about the possible contributions of Internal Control to generate improved management and results of retail commercial companies in the municipality of Coroatá-MA. The work methodology sought to size the sample of controls established by local commercial companies through pre-defined categories that guide the analysis and results of this research. 2024-03-23T00:00:00Z