http://dspace.ufdpar.edu.br/jspui/handle/prefix/61 2026-04-07T11:15:34Z http://dspace.ufdpar.edu.br/jspui/handle/prefix/613 Título: As práticas de responsabilidade social corporativa nas companhias de capital aberto do setor bancário listadas na B3 Autor(es): Alves, Alexandra da Silva; Pinto, Vitória Souza; Cavalcante, Viviane Maria Freitas Primeiro Orientador: Farias, Rafael Araújo Sousa Abstract: When seeking to increase the level of information transparency, companies have dedicated themselves to publishing Corporate Social Responsibility (CSR) reports by presenting financial and non-financial information, which serves to measure the institution's economic, environmental and social performance. Thus, companies have been concerned with maintaining a relationship between their products and services with a socially responsible image, not just aiming for profits, but worrying about the effects that their activities cause on the environment and society. In this sense, the present study sought to verify the CSR practices in publicly traded companies in the banking sector listed on B3. To this end, through descriptive research and qualitative analysis, sustainability reports released in 2021 were analyzed. Thus, it was found that they have a diversity of practices that encompass numerous important segments, even without following a parameter for quantity of practices adopted, in which Working Papers is the most valued topic among companies. Subsequently, with a quantitative analysis, the study verified the relationship between CSR practices and the economic and financial performance of companies in the B3 banking sector in the period 2019- 2021, with 21 listed banks. It was found that out of 9 indicators used, 4 of them did not show statistical significance, and the others do not mean that there is a direct relationship with the publication of the reports, since banks do not directly impact the environment, they only finance companies that do so in a more incisive. Therefore, it was concluded that it is still necessary for banks to publish their reports in order to add value in the context of the stock market. Instituição: Universidade Federal do Delta do Parnaíba Tipo: Trabalho de Conclusão de Curso 2024-02-05T00:00:00Z http://dspace.ufdpar.edu.br/jspui/handle/prefix/612 Título: Incentivos fiscais: um estudo bibliométrico do perfil dos artigos nacionais publicados no período de 2002 a 2022 Autor(es): Silva, Alison Portela da; Rocha, Francisco Cleison da Primeiro Orientador: Sampaio, Ana Clara Batista Abstract: Tax incentives refer to benefits granted by the state, involving the waiver of public revenues to promote the economic development of certain regions or sectors. The work aims to analyze the scientific production on tax incentives in the period from 2002 to 2022, restricted to national productions. In order to achieve the general objective, the national scientific production was identified and the profile and behavior of the studies during these two decades were explored. It was observed that only one bibliometrics was found on the subject, and it does not focus on the analysis of articles in national journals, which limits its ability to adequately represent the reality of studies on tax incentives in the Brazilian context. In view of this limitation, the present work seeks to fill this gap by conducting a bibliometric study using the ProKnow-C method to map the scientific production related to tax incentives in the cited period. From this, a total of 91 articles were identified in the Capes, Spell and SciELO repositories, being reduced to 60 works, due to the adequacy of the articles with the themes. The articles in the analyzed sample showed an increase in scientific production in the 2010 periods, with emphasis on authors, affiliations and predominant types of research. The conduct of the work was based on three propositions related to the Laws of Bibliometrics, of which two were confirmed and one was refuted. As a theoretical contribution, this study offers a research agenda for future work, outlining the profile of national scientific production related to tax incentives and ensuring a deeper understanding of this theme. Instituição: Universidade Federal do Delta do Parnaíba Tipo: Trabalho de Conclusão de Curso 2024-02-07T00:00:00Z