https://repositorio.ufpb.br/jspui/handle/123456789/11121 Thu, 09 Apr 2026 00:25:15 GMT 2026-04-09T00:25:15Z https://repositorio.ufpb.br/jspui/handle/123456789/33223 Título: Resíduos na indústria moveleira: um olhar para a gestão ambiental Autor(es): Brandão, Lucas Rodrigues Orientador: Coelho, Christiano Abstract: Based on the increase in debates on the defense of the environment and ecosystems, as well as the strategies developed by private initiatives with the aim of delimiting the triad of profit, preservation and public health, the management and disposal of solid waste generated by the furniture industries It is still a subject little discussed and carried out. This work aimed to investigate how solid waste management actions carried out by furniture industries present in Paraíba take place. This is a descriptive, cross- sectional and qualitative field research that analyzed the waste disposal practices of 4 furniture industries located in João Pessoa and Cabedelo through a questionnaire. The analysis of the results was carried out based on a literature review that allowed discussion and comparison between the responses. It was therefore found that the majority of leftovers, especially smaller scraps, potentially become common waste. It is necessary to implement new products and public policies that aim to minimize the damage caused by solid waste discarded by the furniture industries. Editor: Universidade Federal da Paraíba Tipo: TCC Tue, 31 Oct 2023 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/33223 2023-10-31T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/33198 Título: Processos de infrações cometidas pelos auditores independentes e julgados pela comissão de valores mobiliários Autor(es): Silva, Vanessa Caroline de Souza Orientador: Cruz, Vera Lucia Abstract: The present study sought to identify the main infractions committed by independent auditors, which resulted in sanctioning administrative processes judged by the Securities and Exchange Commission - CVM during the years 2010 to December 2022. To carry out the study, the methodology used was classified, regarding the approach , as qualitative, with regard to the objective, it was classified as descriptive and, regarding the procedures, documentary. The results of the study showed non-compliance with rules applicable to the audit activity as the main infraction committed in the period of time determined by the study, followed by non-submission to the External Quality Review Program and non-compliance with accounting standards. Among the penalties applied, it was possible to identify that, during the research process, the fine, which was the most frequent with 72.38%, followed by suspension with 18.09%, with the warning and temporary ban in last place, this presented the cases of recidivism of accused auditors. The study concluded that, despite all the laws, standards and procedures to be adopted by the audit, an increase in infraction processes was evident, which, for the most part, were related to non-compliance with rules. Given this reality raised by the study, the need for improvements is evident, considering that independent auditing plays a role of great responsibility and relevance for the capital market, since it is through the audit report that various users make decisions significant information about the audited company, in addition to contributing to the dissemination of quality information. It is up to regulatory bodies to adopt policies to mitigate audit problems, in order to improve the functioning and assist in the development of the Brazilian capital market. Editor: Universidade Federal da Paraíba Tipo: TCC Mon, 30 Oct 2023 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/33198 2023-10-30T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/33195 Título: Qualidade das informações nos relatórios de prestação de contas de condomínios: uma análise da perspectiva dos síndicos em João Pessoa-PB Autor(es): Barbosa, Thays da Silva Orientador: Almeida, Karla Katiuscia Nobrega de Abstract: This study aims to analyze the perception of condominium managers in the city of João Pessoa, Brazil, regarding the quality of information provided in financial reports prepared by condominium management companies. This analysis takes into account the backdrop of urban growth and verticalization in cities, along with the increasing demand for transparency in financial reporting by condominium administrators. The research predominantly adopts a quantitative approach, utilizing an electronic questionnaire to gather data. The results indicate that the majority of condominium managers in João Pessoa find the financial reports comprehensible, emphasizing the importance of the assistance of accountants in ensuring the quality of financial information. The study also underscores the lack of specific regulations, which hinders standardization of financial reporting and comparability, affecting financial transparency in condominiums over time. Furthermore, the research highlights the growing need to enlist the support of accountants to guarantee the quality of financial information in condominiums, as the complexity of financial transactions and the demand for transparency make the role of accountants even more crucial in this context. Editor: Universidade Federal da Paraíba Tipo: TCC Mon, 30 Oct 2023 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/33195 2023-10-30T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/33191 Título: Análise comparativa das assessorias contábeis nas prefeituras municipais da Paraíba: uma investigação sobre as diferenças de preços contratados pelas prefeituras paraibanas Autor(es): Machado, Ricardo Henrique Cavalcanti Dunda Orientador: Queiroz, Dimas Barrêto de Abstract: The hiring of accounting consultancy services is a common practice within the municipal governments of Paraíba and carried out with the aim of guaranteeing the effective administration of public finances. In this sense, this work investigated prices of accounting consultancies in city halls in Paraíba, aiming to identify the differences in contracted prices. Methodology involved an exploratory and descriptive approach, with quantitative data analysis, including a documentary analysis with 215 city halls in the year of 2022. The results of the descriptive analysis revealed a positive relationship between the population size of the municipalities and the average value of contracts for accounting advice. However, the distance to the capital did not influence the average value of services. The multiple regression technique was used in which the dependent variable consisted of the value of accounting consultancy contracts and the independent variables corresponded to the population of the municipalities and the distance to the State capital. Based on the multiple linear regression analysis, the research concluded the positive influence of population size and distance to the capital on contract values. Editor: Universidade Federal da Paraíba Tipo: TCC Tue, 31 Oct 2023 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/33191 2023-10-31T00:00:00Z