DISSERTAÇÃO DE MESTRADO - PROGRAMA DE PÓS-GRADUAÇÃO EM ENERGIA E AMBIENTE

URI Permanente para esta coleçãohttps://tedebc-teste.ufma.br/handle/tede/671

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    As compras públicas sustentáveis nas universidades federais brasileiras: um estudo com ênfase na Universidade Federal do Maranhão
    (Universidade Federal do Maranhão, 2017-11-21) LOPES, Andrey Sales; CUNHA, Darliane Ribeiro; 672.861.514-87; http://lattes.cnpq.br/9993324017321694; SILVA, Fernando Carvalho; 148.075.133-20; http://lattes.cnpq.br/3470815419519342; MACIEL, Adeilton Pereira; http://lattes.cnpq.br/4957262830051547; CAVALCANTE, Kiany Sirley Brandão; http://lattes.cnpq.br/3810732989135120
    Sustainability involves social, economic and environmental aspects and is increasingly present in the daily life of society, considering the need to rationalize and optimize the use of resources in general. Public administration, whether in the federal, state or municipal spheres, has the duty to promote sustainable development in the country, based on public policies and management instruments, such as the sustainable public contracting program, instituted by the federal executive branch, which aims to the socio-environmental insertion in the biddings. In this work the sustainable bids were discussed, delimiting the purchases, approaching its concepts and characteristics, being based them by the existent legislation and standards that preach them. In this context, the objective of the study was to elucidate the scenario in which sustainable purchases are found in the universe of Brazilian Federal Universities. It was made a survey about the existence of sustainable logistics plans to enable a specific analysis of the content of the sustainable purchasing axis, as well as the approach of the theme in its institutional development plans. Thus, through weighting of the collected data, it was possible to parameterize for each Federal University, indicators for both types of documents, producing a general index on the institutional disclosure, denominated index of sustainability disclosure in the purchases. Next, a study of the sustainable purchasing processes was carried out in all the federal agencies of the executive power in the five years prior to this work, for the later analysis of the accomplishment of the same in the Federal Universities, particularizing them in state scope for the University Federal of Maranhão. It has been found that federal universities are responsible for a considerable share of sustainable purchases in relation to all federal agencies, but the amount is negligible in relation to total purchases in general. It has also been found that most Federal Universities have low levels of disclosure and execution of sustainable purchases and that there is a weak correlation between the stipulated indices and the values of purchases actually made in these, evidencing that the adoption of sustainable practices in purchases are still in the process of conception in the reality of these institutions.
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    GESTÃO DE RISCOS NAS CONCESSIONÁRIAS DE GÁS NO BRASIL: Uma análise da evidenciação de riscos nos relatórios anuais e financeiros das companhias.
    (Universidade Federal do Maranhão, 2018-12-10) BOTÃO, Rodrigo Pereira; CUTRIM, Sérgio Sampaio; 726.117.903-53; http://lattes.cnpq.br/3957285609994237; CUNHA, Darliane Ribeiro; 672.861.514-87; http://lattes.cnpq.br/9993324017321694; CUNHA, Darliane Ribeiro; 672.861.514-87; http://lattes.cnpq.br/9993324017321694; SINFRONIO, Francisco Sávio Mendes; http://lattes.cnpq.br/5984945942545807; PEREIRA, Newton Narciso; http://lattes.cnpq.br/2964542703674339
    The objective of this study is to analyze the level of disclosure of the risk management of the state-owned companies that hold the natural gas distribution concession in Brazil, using the documental analysis methodology applied in the annual and financial reports disclosed by the companies, years ended in 2016 and 2017. During this same period, Law 13303/16, the new state responsibility law, was promulgated, which brought significant changes in the administrative and legal scope of these companies and increased the requirements regarding the level of transparency and control by these companies, making mandatory the implementation of risk management, governance and compliance programs. This risk analysis was based on the COSO model and considered seven different types of risks, based on similar risk classification studies carried out. Thus, this work was divided in two parts. The first part consists of documentary analysis of the amount of risks in the reports and the second part consists of the analysis of statistical correlation with explanatory variables. The results of the first part showed that the companies of the Northeast and Southeast regions presented the greatest number of risks evidenced and at the national level; the gas concessionaires concentrated their evidence on market, credit and legal risks. Regarding the level of adequacy of the new state law, the evidence presented was low and with a level of superficial detail about the programs and actions to be implemented. After that, in the second part of the work, there was performed the statistical correlation analysis from obtained data in comparison with relevant characteristics of these companies, such as volume of gas, number of segments that operate and the extension (km) of pipeline network. The results showed that the hypothesis of correlation between the level of risk disclosure and the characteristics of the state-owned companies was zero, and together the three variables can explain 49% of the variability of the quantitative risk, a result that mainly reflects the market structure in that these utilities are inserted and how they operate in the various segments. However, despite the importance of implementing risk management programs and the demands of the new law, the level of risk disclosure in the companies' reports is still very concentrated in the financial risks of the business and showed low adherence to the requirements of state law.