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Documentos Administrativos Documentos administrativos da UFES (Relatórios institucionais, Atos normativos, Resoluções, Portarias e etc)Livros Digitais Livros digitais "ebooks" (e-livros) publicados ou adquiridos pela UFESProdução Científica Produção científica e técnica da UFES, como Artigos, livros e capítulos, trabalhos apresentados em eventos, entrevistas, resenhas, traduções, patentes, cultivares, marcas, etc.Teses e Dissertações Teses e dissertações depositadas no repositório da UFESTrabalhos Acadêmicos Trabalhos acadêmicos de conclusão de curso (TCC) de graduação e pós-graduação lato sensu
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Implicação da adoção do CPC 47 sobre a agressividade tributária de empresas brasileiras listadas
(Universidade Federal do Espírito Santo, 2024-08-13) Decoté, João Victor Coelho; Co-orientador1; https://orcid.org/; http://lattes.cnpq.br/; Co-orientador2; https://orcid.org/; http://lattes.cnpq.br/; Co-orientador3; https://orcid.org/; http://lattes.cnpq.br/; Co-orientador4; ID do co-orientador4; Lattes do co-orientador4; Orientador1; https://orcid.org/; http://lattes.cnpq.br/; Orientador2; https://orcid.org/; http://lattes.cnpq.br/; https://orcid.org/; http://lattes.cnpq.br/; 1º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 2º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 3º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 4º membro da banca; http://lattes.cnpq.br/; 5º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 6º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 7º membro da banca; https://orcid.org/; http://lattes.cnpq.br/
The adoption of CPC 47, which introduced more flexible guidelines for revenue recognition, may have incentivized an increase in corporate tax aggressiveness, as taxpayers tend to exploit such opportunities to optimize their tax positions. This study aims to analyze the implications of CPC 47 implementation on the tax aggressiveness of companies listed on B3 during the period from 2010 to 2023, and to investigate how sectors more vulnerable to normative changes have influenced this dynamic. The national literature remains sparse concerning studies that address the relationship between CPC 47 and tax aggressiveness of B3-listed firms, as well as the specific impact on sectors most exposed to accounting changes. Data from 471 companies were analyzed using descriptive statistics, mean difference tests, and panel data regression. Descriptive statistics and panel data regressions indicated that the adoption of CPC 47 generally led to increased tax aggressiveness among companies. However, tax aggressiveness in sectors identified by the literature as more susceptible to the effects of CPC 47 exhibited the opposite trend, decreasing after the change in revenue recognition standards, highlighting the complexity of tax aggressiveness dynamics in the Brazilian context. This complexity was further underscored by additional analyses that examined how the most aggressive companies behaved post-adoption of CPC 47 and how entities in more exposed sectors under the large taxpayer monitoring regime of the Brazilian Federal Revenue reacted to the new revenue recognition standards. The findings of this study provide significant contributions to understanding the fiscal stance adopted by companies in response to flexible accounting changes such as CPC 47. Specifically, they shed light on how normative flexibility impacts tax aggressiveness across different sectors and how companies adjust their tax strategies in response to new accounting guidelines. Additionally, the study offers insights into the interaction between corporate tax practices and the Brazilian Federal Revenue’s monitoring program, illustrating how fiscal oversight can affect compliance and tax aggressiveness. These findings have substantial implications for regulators, accounting professionals, and scholars, offering empirical evidence for evaluating the effectiveness of accounting standards and fiscal policies in contexts of normative flexibility
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Informacão, entretenimento e capixabismo: a variação na expressão de primeira pessoa do plural
(Universidade Federal do Espírito Santo, 2024-10-29) Batista, Ranata Alves; Co-orientador1; https://orcid.org/; http://lattes.cnpq.br/; Orientador1; https://orcid.org/; http://lattes.cnpq.br/; https://orcid.org/; http://lattes.cnpq.br/; 1º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 2º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 3º membro da banca; https://orcid.org/; http://lattes.cnpq.br/
This research aims to investigate variation in the expression of the first person plural in the speech of the social actors who make up the local news program Boa Noite Espirito Santo and the entertainment program Em Movimento, both broadcast by TV Gazeta. By adopting the theoretical-methodological assumptions of the Theory of Linguistic Variation and Change (Labov, 2008[1972]), which is based on language in use and that variation and change are influenced by linguistic and social factors, the study seeks to understand how the process of linguistic variation takes place in the local media. The corpus consists of thirty editions of the programs Boa Noite ES and Em Movimento, transcribed using the online platform Dovetail (Humphrey; Ayers, 2017). The GoldVarb X statistical program (Sankoff; Tagliamonte; Smith, 2005) was used to perform the statistical treatment of the data. The factors selected to analyze the use of “a gente” were discourse topic, verb tense, syntactic function, discourse sequence, social role, sex/gender and television program. The results obtained in the analysis show that, in general terms, the factors syntactic function, verb tense, discourse topic, social role and sex/gender have the greatest influence on the alternation between “nós” and “a gente”. In addition to the general analysis of the data, we also carried out an individual analysis of each of the television programs that make up the research corpus. After analyzing the 1,412 pieces of data collected, progress was observed in the application of the innovative form, since the speakers of the local programs tended to use the form “a gente” in 67.2% of the cases, while the pronoun “nós” and the suffix “-mos” were used in 32.8% of the occurrences analyzed
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Tecendo caminhos para o ensino de literatura afro-brasileira
(Universidade Federal do Espírito Santo, 2025-10-08) Inocêncio Maiara Aurelino; Orientador1; https://orcid.org/; https://lattes.cnpq.br/; https://orcid.org/; https://lattes.cnpq.br/; 1º membro da banca; https://orcid.org/; https://lattes.cnpq.br/; 2º membro da banca; https://orcid.org/; https://lattes.cnpq.br/
This study examines the nationally and internationally acclaimed Brazilian writer, Carolina Maria de Jesus, whose literary production presents the subjectivity of a forgotten and denied Brazil: that of Black and poor Brazilians. The book Diário de Bitita is a posthumous work, first published in France in 1982 in French, and later translated and published in Brazil in 1986. The work portrays the lives of Black people in post-abolition Brazil after 1888, revealing through Bitita's daily narrative how racist structures persisted despite the official end of slavery. The general objective of this research is to analyze how Carolina Maria de Jesus's literary work, through Diário de Bitita, contributes to the teaching of Afro-Brazilian literature in high school, discussing its implications for Education for Ethnic-Racial Relations and literary literacy. The study engages with theoretical contributions from authors such as Candido (2004), Cosson (2009; 2010; 2020, 2022), Paulino (1999), Zappone (2008; 2021), Duarte (2010), Vigotski (2004; 2009), Freire (1989; 1996), bell hooks (2013), and Evaristo (2009; 2010), articulating reflections on the social function of literature, literary literacy, and the relevance of AfroBrazilian literature in the school context. This qualitative, participatory research was conducted with 23 second-year high school students at a public state school in Linhares-ES. Data analysis revealed that Diário de Bitita mobilized processes of identification, critical reflection, and cultural repertoire expansion among students, fostering understanding of ethnic-racial issues and appreciation for historically silenced voices. The study also found that literary literacy, by articulating aesthetic experience and intercultural dialogue, constitutes a pedagogical practice capable of enhancing critical reader formation and promoting democratization of access to literature. Thus, the research results reinforce the urgency of securing a place for Afro-Brazilian literature in high school education, not merely as curricular content, but as an instrument of social and educational transformation
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Estoques totais de carbono ecossistêmico e sua potencial vulnerabilidade à elevação do nível do mar em manguezais da Baía de Vitória
(Universidade Federal do Espírito Santo, 2025-11-27) Pinto, Lethicia Lellis Vieira; Co-orientador1; https://orcid.org/; http://lattes.cnpq.br/; Orientador1; https://orcid.org/; http://lattes.cnpq.br/; https://orcid.org/; http://lattes.cnpq.br/; 1º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 2º membro da banca; https://orcid.org/; http://lattes.cnpq.br/
Mangroves are important carbon sinks, capable of sequestering and storing organic matter through its accumulation in both vegetation and soils. In Vitória Bay, these ecosystems face increasing pressures from mean sea level rise and urban expansion, which limits the landward migration of mangroves. This study was based on the hypothesis that mangroves located at lower elevations, due to their greater exposure to potential erosive processes and frequent inundation, would exhibit lower carbon stocks, as such processes could have removed part of the previously accumulated carbon and compromised their retention capacity. This study aimed to quantify total ecosystem carbon stocks in mangrove forests and to compare these stocks with coastal vulnerability indices in the metropolitan region of Vitória, southeastern Brazil. Total carbon stocks were quantified for six mangrove sites, including aboveground vegetation and soils down to 3 m depth. A guided classification of Vitória Bay was conducted to assess vulnerability based on spatial interpolation maps and the Coastal Sensitivity Index (CSI) developed by Machado and Albino (2024), which considers parameters such as overall vulnerability, elevation, geology/geomorphology, sedimentary features, and proximity to the coastline and river mouths.To compare with the CSI, in situ data on flood frequency and duration, water column depth, and elevation of the mangrove fringe (using RTK GPS) were collected at the six sampled sites. Our results showed that total carbon stocks in the six mangrove forests ranged from 717 to 1481 Mg C ha⁻¹, with an average of 1028 Mg C ha⁻¹, with over 90% of the carbon stored in the soils. The CSI indicated the sampled areas had high overall vulnerability, with site A classified as very high vulnerability, particularly due to its geology/geomorphology and sedimentary characteristics. In situ data classified site A as highly vulnerable, as it showed the lowest average elevation (-1.28 m), indicating greater exposure to flooding. Contrary to the initial hypothesis that mangroves in lower areas would have lower carbon storage capacity due to potential erosion, the lower areas of the Bay of Vitória showed the highest carbon stocks. This suggests that, even under greater physical vulnerability to these pressures, these mangroves continue to play a significant role in carbon retention, possibly due to soil accretion driven by aboveground plant material associated with root systems. This study indicates that, in the protected estuarine mangroves of Vitória Bay, carbon stocks are not primarily associated with vulnerability to coastal erosion related to wave action, highlighting the importance of integrating local hydrodynamic characteristics and terrain topography into conservation strategies and adaptive management in the context of climate change
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Os dissídios coletivos e o comum acordo constitucional: desafios e soluções
(Universidade Federal do Espírito Santo, 2025-12-19) Motta, Leonardo Lage da; Co-orientador1; https://orcid.org/; http://lattes.cnpq.br/; Orientador1; https://orcid.org/; http://lattes.cnpq.br/; https://orcid.org/; http://lattes.cnpq.br/; 1º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 2º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 3º membro da banca; https://orcid.org/; http://lattes.cnpq.br/
The research analyzes paragraph two of Article 114 of the Brazilian Federal Constitution of 1988, amended by Constitutional Amendment No. 45 of 2004, which established the “common agreement” as a condition for filing a collective labor dispute of an economic nature. The analysis aims to investigate the problems and possible solutions in cases where one of the parties does not agree with the filing of the dispute. To this end, an examination is carried out on collective labor disputes, the constitutionalization of labor procedure and its principles, always within the dogmatic context in which collective disputes are situated. The objective is to reconcile the constitutionality of the legal provision under examination with the effectiveness and efficiency sought by law, without departing from fundamental constitutional rights. The study addresses doctrinal aspects concerning the constitutional requirement and its interpretations, focusing on possible solutions while preserving constitutional procedural guarantees in collective litigation and procedural principles, ultimately presenting conclusions and procedural options for the parties. The method employed involves critical analysis and discussion of doctrinal positions regarding the issue at hand, as well as an examination of legislation and procedural doctrine, with the aim of systematizing the subject in order to establish the most appropriate parameters to achieve the objective of constituting the collective norm