TCC - Bacharelado em Ciências Econômicas (Sede)
URI permanente para esta coleçãohttps://arandu.ufrpe.br/handle/123456789/418
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Item Análise dos acidentes de trabalho no setor da construção no Brasil - 2010 a 2019(2024-02-27) Lima, Victor Hugo Silva de; Abreu, Eliane Aparecida Pereira de; http://lattes.cnpq.br/3101422198167935; http://lattes.cnpq.br/2650245925207872The construction sector is one of the segments that records the highest number of work accidents in Brazil. Accidents in this industry are characterized by being more serious and fatal, leading to permanent disabilities and worker fatalities. These events have a high cost for both the companies involved and for society. Therefore, the purpose of this work is to carry out an analysis of the costs of work accidents and their economic implications in the construction sector, emphasizing the relevance of implementing preventive measures of occupational safety in the sector. For this, information provided by the Ministry of Labor and Employment (MTE), Ministry of Social Security (MPS) and the Brazilian Chamber of the Construction Industry (CBIC) was collected, considering the period from 2010 to 2019, carrying out a descriptive analysis of these data and estimating the costs of accidents for the construction sector. In the examined period, there were 382,685 work accidents in the Construction sector, involving workers insured by Social Security. From the analysis of the data, it was observed that these accidents are of typical nature, presenting a drastic decline in the indicator of total work incidence in 2013 to 2015, however with the proportional accident rate in the age group of 16 to 34 unstable, sometimes increasing, sometimes decreasing. Regarding the lethality of accidents, growths were verified throughout the series and above the national rate, but the mortality indicator declining over time. Considering the expenses with accidents, the accident benefits granted by INSS totaled approximately 4.2 billion reais, with an annual average of 423 million reais. Already in the private sector, the private costs of work accidents were estimated at 2.1 billion reais, equivalent to an annual average of 212 million reais. The charges from work accidents to companies represent only a fraction of the total costs imposed on society. In this context, there is room for more comprehensive interventions by public authorities such as inspections, implementation of legislation, informative safety campaigns, among other actions, aiming to reduce the occurrence of work accidents and their repercussions. It is worth noting that these data only include work accidents involving formal workers with registration in INSS, disregarding the informal side and possible underreporting, which leads to the belief that the number of accidents may be greater than those disclosed by Social Security.Item Precificação de serviços educacionais: diretrizes gerais adotadas e oportunidades de aperfeiçoamento na precificação em uma instituição de ensino profissional e tecnológico(2021-12-17) Moreira, Camilla Gonzaga; Maia Filho, Luiz Flávio Arreguy; http://lattes.cnpq.br/2508376486299377This study has as its main focus the pricing methods of educational services in the pricing of technical courses. The general objective is to identify which are the main methods adopted in the pricing of educational services, more specifically technical courses, in a technical education institution in the state of Pernambuco, as well as to consider possible opportunities for improvement. To this end, the following specific objectives were defined: to rescue authors and theories relevant to the context of pricing of educational services, gather data and information considered in the analysis of the cost structure for price formation of a line of services (technical courses) offered by the studied institution, understand, in general, how the institution converts the relevant information into prices effectively practiced and perform a sustainability analysis of the method used by the institution. Addressing the pricing methods of educational services in the pricing of technical courses is justified by its relevance in the face of an increase in the search for financial sustainability of educational organizations in the post-pandemic recovery economy. The methodology used has a bibliographic character, with the study and comparison of the works of different authors for further deepening on the theme, besides the documental analysis of exploratory nature. With results treated qualitatively, from the collection of information in secondary and primary sources, with data provided by a private educational institution - with due research authorization, the simulation was performed, increasing the number of participants per class and keeping the fixed costs, it was identified in the results that increasing the standard amount of participants from 25 to 28 would bring more efficient results and growth in the operating result, around 5 percentage points. With the gathering of information throughout the research and data analysis, it was possible to conclude that the theoretical pricing methods are positive in the formation of prices for educational services, helping the institution, in obtaining well-defined costs and in the view of the previous result.