https://repositorio.uema.br/jspui/handle/123456789/2127 2026-08-19T04:02:32Z 2026-08-19T04:02:32Z https://repositorio.uema.br/jspui/handle/123456789/6373 2026-08-06T21:07:48Z 2024-03-07T00:00:00Z

Título: O mercado de crédito para aposentados e pensionistas do INSS: uma análise dos impactos socioeconômicos do empréstimo creditício em Codó-MA Abstact: This study aims to analyze the socioeconomic impacts resulting from the acquisition of credit granted by INSS retirees and pensioners in the municipality of Codó-MA. It begins by explaining the credit acquisition process in Brazil, explaining its expansion, the impact of access to credit on consumption capacity and the role of this benefit in the National Financial System. The profile of consigned credit borrowers in Brazil is presented, highlighting their main consumer groups and the preference for this type of credit by retirees and INSS pensioners. The socioeconomic impacts of granting payroll loans to INSS retirees and pensioners in Brazil are exposed. The methodology used had a qualiquantitative and exploratory research approach, using a questionnaire as a data collection tool, which was applied in person in the homes of retirees and pensioners taking out credit in the municipality of Codó-MA. The results obtained made it possible to identify important aspects of the credit market for INSS retirees and pensioners in the municipality of Maranhão, enabling the analysis and resolution of pertinent issues related to the topic. It is concluded that taking payroll loans generates positive and negative socioeconomic impacts for INSS retirees and pensioners in the municipality of Codó- MA, either by increasing purchasing power and access to basic goods and services to maintain life, or by future default, respectively.

2024-03-07T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/5526 2026-07-27T13:03:06Z 2023-01-18T00:00:00Z

Título: Estratégias de precificação utilizadas por empresa do comércio de vestuário na cidade de Codó-Ma Abstact: Price is seen as a relevant element for the success of a company. In this sense, the theme developed had the general objective of analyze the price formation strategies adopted by companies of the clothing trade in the city of Codó.. In this approach, the methodology of this investigation was classified with a descriptive character and a qualitative approach. It is outlined as a multicase study, with five companies in the clothing segment in the city of Codó-Ma. which provided greater coverage of the results, not being limited to the information of a single. Thus, in this research, only primary data were used and data collection took place through interviews with semi-structured questions. Consequently, for data interpretation, the content analysis method was used. With the results, the need for companies to know factors/ strategies that add value when pricing products, in response to the overall objective companies advocate competition. They lack perception of costs, values.

2023-01-18T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/5525 2026-07-27T13:09:18Z 2024-08-26T00:00:00Z

Título: Tecnologia na contabilidade: a influência dos avanços nos serviços contábeis em Codó-MA Abstact: The study aimed to analyze the impacts caused by technological advances in accounting in Codó, Maranhão, focusing on the profile of professionals and the adoption of digital tools. The research was classified as descriptive, with a quantitative and qualitative approach, with a population formed by accountants linked to 08 offices in operation. Data collection was carried out through the application of an open-ended questionnaire, prepared by the Google Forms platform, which revealed that the majority of accountants are young women, aged between 25 and 34, and that 73% of the offices have up to five employees. In terms of education, 86.7% of professionals do not have a specialization in accounting, which may influence their ability to adapt to new technologies. The offices work mainly with the Real Profit and Simples Nacional tax regimes (60%) and, to a lesser extent, with Presumed Profit (46.7%). The survey also highlighted that, although 86.7% of accountants recognize the benefits of technology, such as greater agility and efficiency, many still face resistance from clients regarding the cost of these investments. The results indicate that, to ensure the future of accounting in the region, it is crucial that professionals reconcile technological adoption with the continuous qualification and appreciation of their services.

2024-08-26T00:00:00Z https://repositorio.uema.br/jspui/handle/123456789/5524 2026-07-27T13:09:17Z 2024-02-06T00:00:00Z

Título: Compliance contábil: um estudo sobre a significância de tais práticas no setor público brasileiro Abstact: The term "Accounting Compliance" has been gaining increasing relevance on the global stage, especially for its ability to ensure that organizations operate in accordance with regulatory guidelines, ethical standards, and appropriate accounting practices. This brings forth the following issue: what has been the importance of Accounting Compliance practices in Brazilian public institutions? The research aimed to verify the merit of Accounting Compliance practices in public institutions. The specific objectives were: a) to describe what compliance is and its importance, b) to identify the main accounting compliance practices used in public institutions, and c) to analyze the relevance of accounting compliance practices in public institutions. Following a descriptive methodology, focusing on the description and understanding of current phenomena, with a bibliographic nature by gathering information from books, articles, and other published materials on the subject. The analysis is predominantly qualitative, aiming to understand reality through the meanings expressed in the theoretical and practical context, without quantitative emphasis. When well applied, Accounting Compliance can serve as a strategic tool to strengthen public governance, promote fiscal responsibility, and restore public trust in institutions. The study also suggests guidelines for the effective implementation of compliance practices in the Brazilian public sector, aiming to overcome the identified challenges.

2024-02-06T00:00:00Z