http://bdtd.uftm.edu.br/handle/tede/612 Thu, 17 Sep 2026 01:23:01 GMT 2026-09-17T01:23:01Z http://bdtd.uftm.edu.br/handle/123456789/2106 Título: Conciliação na administração pública como instrumento de prevenção da execução fiscal Abstract: Tax enforcement is the legal action brought by the Union, States, Federal District, Municipalities and their respective autonomous entities to collect tax or non-tax credits registered as outstanding debt by the competent public body. These actions represent a significant portion of the cases pending in the judiciary and, for this reason, and given the need to obtain concrete diagnoses on the subject, the National Council of Justice (CNJ), in July 2011, conducted a survey, carried out by the Institute for Applied Economic Research (IPEA), which showed that, at the time, each tax enforcement action cost, on average, R$4,685.39 (four thousand six hundred and eighty-five reais and thirty-nine cents) to public coffers. Years later, the STF's Center for Structural and Complex Processes prepared Technical Notes No. 06/2023 and 08/2023, indicating that the minimum cost of a tax enforcement proceeding, considering only labor, is R$ 9,277.00 (nine thousand, two hundred and seventy-seven reais). Based on these Technical Notes, the Plenary of the Supreme Federal Court, when judging Extraordinary Appeal (RE) No. 1,355,208, on December 19, 2023 (Topic 1,184), established the thesis of the absence of standing to sue in low-value tax enforcement proceedings, based on the principle of administrative efficiency and the average cost of the process. In line with this understanding, the CNJ (National Council of Justice) issued Resolution No. 547, which establishes measures for the rational and efficient handling of pending tax enforcement proceedings in the Judiciary, in line with the Supreme Federal Court's (STF) ruling on General Repercussion Theme 1184. Given this scenario, this research starts from the following question: how to implement an administrative conciliation policy that prevents the unnecessary filing of tax enforcement proceedings and optimizes the recovery of public credit? Thus, this study aims to analyze administrative conciliation as an alternative to the judicialization of outstanding debt. Inserted within the Public Administration and Organizations research line of the PROFIAP Network, this work contributes to the formulation and implementation of sustainable management practices and organizational strategies in the public sector. This is a qualitative research study with a descriptive approach, which uses documentary and normative sources, associated with the analysis of data obtained from the PJe and SIJUD systems, referring to the period from 2022 to 2025. The results show that a large part of the filed tax enforcement proceedings have values lower than the minimum estimated cost for their processing, which characterizes an uneconomical model of judicial collection. Based on this diagnosis, the work proposes procedural guidelines for the implementation of a tax conciliation policy, in accordance with the principles of legality, efficiency and unavailability of public credit. The originality of the research lies in the articulation between legal foundations, local data and the proposition of a practical solution, adapted to the municipal reality. The impact of the study is potential and organizational, with the possibility of replication in other municipalities of similar size and facing similar challenges, contributing to the rationalization of public spending, the strengthening of extrajudicial collection, the modernization of fiscal management in the public sector and compliance with the guidelines of the Supreme Federal Court and the National Council of Justice. Tipo: Dissertação Tue, 10 Mar 2026 00:00:00 GMT http://bdtd.uftm.edu.br/handle/123456789/2106 2026-03-10T00:00:00Z http://bdtd.uftm.edu.br/handle/123456789/2105 Título: Construção e validação de Banco de Itens para formalização de convênios e instrumentos congêneres entre a Rede PROFIAP e usuários do conhecimento Abstract: Introduction: There is a triadic relationship in contemporary times that increasingly aims to integrate universities, industry, and government, so that scientific research can be proactive in responding to today's complex social demands. This collaboration highlights the power of innovation that arises from the connection between these three elements. The challenges in establishing partnerships between educational and research institutions and society are common in different locations worldwide. Research Problem: A gap was observed based on a scoping review linked to this research, as it returned only three studies directly related to the subject, published prior to the new Bidding and Contracts Law taking effect. This highlights the need for further studies on the topic, requiring more in-depth investigations into the scope of partnerships, key development needs, and potential internal impasses within institutions. Study Question: How can we address sensitive points and opportunities for improvement in establishing agreements and similar instruments between the PROFIAP Network and knowledge users? Objectives: To construct and validate an item bank to identify sensitive points and opportunities for improvement in the establishment of agreements and similar instruments between the PROFIAP Network and knowledge users. Method: Methodological study of item bank construction and validation, guided by theoretical and empirical phases: definition of a problem and content ideas; establishment of the conceptual framework and purpose of the construct; construction of the items themselves and structuring of the content and its operationalization; and content validation by a Committee of Experts, according to Pasquali's theoretical framework (Theory of Instrumental Elaboration). Setting and study population: The study was conducted within the Professional Master's Network in Public Administration (PROFIAP), composed of 40 Associated Universities, whose target population is assigned to the respective Coordinators (1st stage) and Coordinators with experience in the topic (2nd stage). The questionnaire was administered digitally in both stages of the research. Analytical Proposal: The first stage involved a systematic and objective analysis of the content of a dataset to understand its meaning and identify patterns or trends, supported by Artificial Intelligence Natural Language Processing (ChatGPT®). The second stage involved content validation by a Committee of Expert Judges based on the following aspects: validity, clarity, practicality, relevance, and interpretability. The evaluation will be conducted using a four-point Likert scale, followed by a Content Validity Index (CVI) score. Ethical Aspects: In compliance with the standards of the National Council for Ethics in Research involving Human Beings, the Research Ethics Committee of the Hospital de Clínicas of UFTM (Federal University of São Paulo) approved the Research Project on April 8, 2025. Achieved Results: The present research resulted in a scientific article, using a qualitative approach, through the application of a digital questionnaire to coordinators and vice-coordinators of the 40 institutions associated with the PROFIAP Network, with the participation of 17 respondents. The analysis of the responses allowed the identification of central categories related to institutional structure and support, bureaucracy and legal security, alignment of interests, communication and articulation, as well as evaluation and transparency. The results highlighted weaknesses, such as inequality between centers, the absence of agreements in most institutions, and the low experience of the coordinators in formalizing partnerships. As a second result, a scientific article is presented on the construction and validation of the Item Bank, through validation by a Committee composed of four previously selected Expert Judges, based on their experience in the subject, as a subsidy for the entire interaction process. The Item Bank was structured and validated in four key elements: Opportunities; Thematic Areas; Potential Actions; and Actors and Competencies. Finally, the Concluding Technical Report was prepared as the Technical-Technological Product (PTT) of the scientific research, and filed with the General Coordination of PROFIAP. Tipo: Dissertação Wed, 10 Dec 2025 00:00:00 GMT http://bdtd.uftm.edu.br/handle/123456789/2105 2025-12-10T00:00:00Z http://bdtd.uftm.edu.br/handle/123456789/2090 Título: Plataforma de indicadores acadêmicos utilizando integração de dados por microsserviços Abstract: Institutional scientific output is recorded in heterogeneous and dispersed sources, which makes the consolidation, analysis, and verifiability of indicators more difficult. This study presents the development and application of the Capivara Platform, a computational platform designed for the curation, integration, and interactive exploration of institutional scientific output. The proposed methodology organizes a workflow for the ingestion of institutional and curricular data, extraction and normalization of records from the Lattes Platform, traceable consolidation and deduplication of outputs, hierarchical bibliometric enrichment using external sources, and the provision of indicators with drill-down navigation from indicator to record and consistent export. Based on data extracted on January 24, 2026, the study analyzed 882 Lattes CVs of statutory faculty members at the Federal University of Triângulo Mineiro (UFTM), including retired faculty, totaling 169,657 production records in the 1971–2026 period. Persistent identifier enrichment increased DOI coverage from 7.17% to 8.58% in the overall scope and from 51.83% to 62.11% in the bibliographic core (articles, books, and book chapters), supported by external sources such as Crossref. Deduplication reached an approximate overall rate of 11.4% within the institutional affiliation scope, evidencing declarative redundancy and enabling comparative analyses across multiple facets (temporal, organizational, typological, collaborative, and bibliometric). It is concluded that the platform reduces the distance between aggregated indicators and their underlying records, providing a verifiable basis for exploratory diagnosis and support for the management of institutional scientific information. Tipo: Dissertação Thu, 26 Feb 2026 00:00:00 GMT http://bdtd.uftm.edu.br/handle/123456789/2090 2026-02-26T00:00:00Z http://bdtd.uftm.edu.br/handle/123456789/2083 Título: Análise do Processo de Formalização da Contratualização no SUS em um Município do Triângulo Mineiro Abstract: The aim of this study was to analyze the formalization of the process, the sectors involved and the formal contractualization instruments of the Unified Health System signed between the hospitals and the municipality of Uberaba, in line with the applicable legal regulations. This study is the result of qualitative research, with an active search for the terms of the formal hospital contractualization instruments, as well as information available on the National Register of Health Establishments - CNES, the Uberaba City Hall website and other relevant records related to contractualization within the SUS, from July to November 2024. The case study methodology based on the social scientist Robert K. Yin was used, in which a protocol was devised for conducting the analysis of the SUS hospital contractualizations in force in the municipality of Uberaba. The numerical results were organized in tables and descriptive graphs, according to the content analyzed, and the names of the hospitals were identified by alphanumeric codes (H1, H2). The research also included the analysis of municipal ordinances and decrees, as well as consultation with committees related to the hospital contractualization process. The project was approved by the Research Ethics Committee of the Federal University of the Triângulo Mineiro (CEP/UFTM). From the results obtained, it was possible to verify the contractualizations of the Unified Health System in force with seven hospitals in the municipality. It was found that the Uberaba Municipal Health Department (SMS) acts as an intermediary in formalizing SUS contracts between the municipality and the hospitals, through the Regulation Department. In this study, it was possible to see that most of the network of contracted hospitals in the municipality are made up of private, non-profit entities through formal terms (contracts/agreements). There was greater caution about the validity of formal terms than of descriptive documents. In hospital financing, there is a predominance of partial budgeting, mostly made up of pre-fixed funds, 70% of which are subsidized by the Federal Government. It was also observed that the hospital contractualization instrument that fully complied with all the items set out in the applicable regulations was the most recent instrument signed by the Municipality of Uberaba. In this sense, it is necessary to improve contractualization management practices, reducing the risk of hospital services being interrupted and ensuring that the population is not left without assistance. However, the municipality has seen a continuous improvement in the formal contractualization instruments, indicating a development in the planning of these instruments. Tipo: Dissertação Wed, 23 Apr 2025 00:00:00 GMT http://bdtd.uftm.edu.br/handle/123456789/2083 2025-04-23T00:00:00Z