Monografias de Graduação
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Bachelor Thesis A economia da intimidade: discursos de poder e subjetividade feminina entre tradwives e criadoras de conteúdo adulto(Universidade Federal do Rio Grande do Norte, 2026-06-25) Dietrich, Carolina; Chacel, Marcela Costa da Cunha; http://lattes.cnpq.br/1252310737351015; https://orcid.org/0000-0002-8910-699X; http://lattes.cnpq.br/5373099675365444; Moreira, Marília Diógenes; https://orcid.org/0000-0001-8255-6720; http://lattes.cnpq.br/3987306680791889; Marinho, Flávia Emanuelly Lima Ribeiro; http://lattes.cnpq.br/8039828551004357This study investigates how digital platforms participate in the reconfiguration of female subjectivity within a context of neoliberal economic precarization, in which intimacy is progressively transformed into a monetizable resource. To examine this dynamic, it analyzes the circulation of two phenomena that operate as boundary cases on TikTok: the tradwife movement (traditional wives) and adult content creators. Methodologically, the study adopts a qualitative and interpretative approach grounded in Materialist Discourse Analysis (Pêcheux, 1997; Orlandi, 2001), in dialogue with Digital Discourse Analysis (Paveau, 2021). The corpus consists of audiovisual content produced by Brazilian creators associated with these two discursive universes, analyzed through their verbal, visual, and technodiscursive dimensions. The findings indicate that, despite the apparent moral polarization between the two groups, they share a structural convergence based on the transformation of private life into an economic resource. The study concludes that digital platforms operate as technologies of governmentality that capture the body, time, and intimacy as assets for continuous monetization within the framework of the economy of intimacy (Illouz, 2007; Zelizer, 2005; 2011).Bachelor Thesis Entre grades e diretrizes: um estudo de caso do complexo penal regional de Pau dos Ferros/RN à luz das iniciativas implementadas pelo Conselho Nacional de Justiça no sistema de execução penal(Universidade Federal do Rio Grande do Norte, 2026-07-06) Rego, Maria Taiane Queiroz; Lima, Camilla Montanha de; Araujo, Douglas da Silva; http://lattes.cnpq.br/8845939328554043; https://orcid.org/0000-0002-8138-0345; http://lattes.cnpq.br/7260517597107788; https://lattes.cnpq.br/2979629268335331; https://orcid.org/0000-0002-8138-0345; http://lattes.cnpq.br/7260517597107788This study aims to analyze the implementation of the National Council of Justice’s guidelines through the Pena Justa Plan the Pau dos Ferros Regional Prison Complex, in the state of Rio Grande do Norte, based on a technical visit conducted on October 21, 2025, as part of the Criminal Procedure Law III. The research adopted a qualitative approach, using direct observation of prison conditions, interviews with inmates, and a structured questionnaire based on the thematic axes of the Pena Justa Plan. The collected data were organized and analyzed according to the dimensions of governance and management, protection of rights, and social reintegration, and were compared with the relevant literature and the guidelines established by the CNJ. The findings indicate that the prison complex has implemented initiatives aligned with contemporary public policies on penal execution, particularly in educational activities, healthcare services, judicial monitoring, and vocational training programs. However, significant challenges remain regarding infrastructure improvements, the expansion of rehabilitation policies, and the strengthening of trust between prison administration and the incarcerated population. It is concluded that, although important progress has been made in implementing the Pena Justa Plan guidelines, obstacles still limit the full effectiveness of a more humane penal execution system.Bachelor Thesis Contas de gestão e contas de governo: distinções constitucionais e jurisprudência atual do STF(Universidade Federal do Rio Grande do Norte, 2026-05-19) França, Maria Clara Catão; Pereira, Erick Wilson; https://orcid.org/0009-0005-9147-9516; http://lattes.cnpq.br/0875921292981128This article focuses on analyzing the distinction between governmental accountability (prestação de contas de governo) and management accountability (prestação de contas de gestão) within Brazilian Administrative, Financial, and Municipal Law. Drawing from an examination of the constitutional text — particularly Articles 70 and 71 — it seeks to define the subjects, legal nature, procedures, and effects of each type of accountability. The work engages with the specialized doctrine of Hely Lopes Meirelles, Celso Antônio Bandeira de Mello, Maria Sylvia Zanella Di Pietro, among others, confronting academic positions with the jurisprudential evolution of the Federal Supreme Court (Supremo Tribunal Federal), from the landmark case of RE 848.826/DF (General Repercussion Theme 835) to the ruling on ADPF 982 in February 2025, in which the Supreme Court definitively established the exclusive jurisdiction of the Courts of Accounts (Tribunais de Contas) to adjudicate management accounts, including those submitted by mayors who also serve as expenditure authorizers (ordenadores de despesa). In conclusion, it is demonstrated that government accounts entail a political judgment regarding the overall conduct of a governmental term, whereas management accounts entail a technical judgment concerning specific acts involving the administration of public resources. It is further clarified that the confusion between these two categories compromises both the constitutional authority of the Courts of Accounts and the democratic legitimacy of the Legislative Branch, with essential practical repercussions for holding public administrators accountable, protecting the public treasury, and ensuring the effectiveness of external oversight over Public Administration.Bachelor Thesis A observância do Art. 121 da Convenção de Montego Bay na Amazônia Azul: um estudo de caso do Arquipélago de São Pedro e São Paulo(Universidade Federal do Rio Grande do Norte, 2026-05-18) Paim, Victória Arraes; Clementino, Marco Bruno Miranda; https://orcid.org/0000-0001-5091-4108; http://lattes.cnpq.br/1281119330515495; https://orcid.org/0009-0006-2452-7087; http://lattes.cnpq.br/1993533799790039This study analyzes the application of Article 121 of the United Nations Convention on the Law of the Sea (UNCLOS) to the Saint Peter and Saint Paul Archipelago, aiming to examine its relevance for the projection of Brazil’s Exclusive Economic Zone (EEZ). Initially, the paper addresses the evolution of the relationship between States and the maritime domain and the consolidation of the contemporary legal regime of the law of the sea. It then examines the legal status of the archipelago under UNCLOS, as well as the importance of permanent human presence ensured by the Brazilian scientific station installed in the region. The research adopts a qualitative approach based on bibliographic and documentary methods, through the analysis of international legal instruments, specialized doctrine, and official documents. Finally, the study discusses contemporary challenges in international law related to the stability of maritime zones, particularly in light of phenomena such as sea-level rise and its potential impacts on insular formations.Bachelor Thesis A previsão normativa do acompanhamento integral e os desafios estruturais de sua implementação para alunos com Transtorno do Déficit de Atenção com Hiperatividade (TDAH)(Universidade Federal do Rio Grande do Norte, 2026-05-26) Silva, Livia Maria Medeiros da; Alves, Fabrício Germano; http://orcid.org/0000-0002-8230-0730; http://lattes.cnpq.br/4247505371266682; https://orcid.org/0009-0007-4088-1147This article analyzes Law No. 14,254/2021 within the Brazilian educational system, with the central question of determining whether students with Attention Deficit Hyperactivity Disorder (ADHD) are entitled to Specialized Educational Services (SES), even though this disorder is not expressly included in Article 58 of the National Education Guidelines and Framework Law (LDB). The study is justified by the high prevalence of the disorder, affecting between 3% and 5% of the school-age population, and by the legal uncertainty generated by the normative conflict between Law No. 14,254/2021 and Article 58 of the LDB. A qualitative approach of a bibliographic and documentary nature was adopted, examining legal provisions, academic literature, and jurisprudence from state courts. It is concluded that the absence of express provision in the LDB constitutes a normative gap rather than a prohibition, and must be filled in light of the constitutional principles of material equality, human dignity, and the right to inclusive education.Bachelor Thesis Requalificação arquitetônica de um patrimônio rural: anteprojeto de um centro de memória e cultura em Ipueira/RN(Universidade Federal do Rio Grande do Norte, 2025-12-09) Morais, Eloísa de Oliveira; Julianelli, Anna Rachel Baracho Eduardo; http://lattes.cnpq.br/1171820374307734; http://lattes.cnpq.br/3003470757563086; Dantas, George Alexandre Ferreira; https://orcid.org/0000-0002-8352-7590; http://lattes.cnpq.br/9782385817332156; Diniz, Nathália Maria Montenegro; http://lattes.cnpq.br/8252081053919959The work addresses the issue of the loss and decharacterization of architectural heritage in small towns, taking as its object of study the Casa Grande do Sítio Ipueira, located in the municipality of Ipueira/RN. Built in 1859, the building constitutes an important testament to the rural way of life of the Seridó Potiguar region, but is currently in a state of ruin due to the action of time and the absence of public preservation policies. In this context, the objective of the work is to develop an architectural requalification proposal for the Casa Grande do Sítio Ipueira, based on preservation and restoration guidelines that ensure the maintenance of its authenticity and the appreciation of its historical and symbolic values. Thus, it seeks to promote the reuse of the building as the Ipueira History and Culture Museum, contributing to the preservation of collective memory and the strengthening of the municipality’s cultural identity. As part of the proposal, an annex building was designed to complement the function of the main house and expand its potential use, resulting in the creation of the Memory and Culture Center, recognizing the building as a historical, symbolic, and affective landmark in the territorial and cultural formation of Ipueira. In this way, the work seeks not only to preserve a relevant architectural example but also to reactivate its social and cultural function, transforming it into a living space for memory, education, and community interaction.Bachelor Thesis Integração dos métodos de custeio TDABC, por absorção e variável como suporte à tomada de decisão em pequenas oficinas de costura(Universidade Federal do Rio Grande do Norte, 2025-12-05) Costa, Sebastião Douglas Dantas; LOPES, Sócrates DantasThis study analyzed production cost management in a contract manufacturing company in the textile sector through the integration of the TDABC, absorption costing, and variable costing methods. The research adopted a qualitative approach, based on a case study conducted in a small company located in the Seridó Potiguar region, characterized by make-to-order production and a predominance of fixed labor costs. Data referring to September 2025 were collected from internal documents, accounting records, production reports, tax documents, the income statement, and direct observations. The application of the three costing methods revealed that each approach provides distinct perspectives on productive performance. Absorption costing, although essential for tax and statutory purposes, showed limitations for managerial decision-making, as it did not accurately reflect daily activity fluctuations or short-term cost behavior. In contrast, the TDABC and variable costing methods demonstrated greater adherence to operational dynamics, allowing a clearer understanding of resource consumption, process efficiency, and margin generation. For this reason, the detailed determination of costs, contribution margin, and break-even point was carried out through the integration of TDABC and variable costing, a combination that proved more sensitive to the characteristics of the production process, particularly by considering standard time and available capacity as central elements. Thus, while absorption costing fulfills an indispensable role in meeting regulatory requirements, the integrated TDABC and variable costing approach provides more consistent information to support managerial decision-making in the studied context.Bachelor Thesis Panorama das pesquisas sobre métodos de custeio aplicados em hospitais: um estudo bibliométrico das publicações brasileiras.(Universidade Federal do Rio Grande do Norte, 2025-12-19) Araujo, Kercia Lins de Medeiros; Lopes, Socrates Dantas; Freitas, Susane de Queiroz Vale; Silva, Clara MoniseIn the Brazilian hospital setting, there are various services provided to the population, and these services generate costs. According to the literature, cost accounting systems are essential for promoting efficient cost management in hospitals; however, further studies are still needed. Therefore, this work presents an overview of research on cost accounting methods applied in Brazilian hospitals, aiming to analyze scientific publications on cost accounting systems in Brazilian hospitals over the last twenty years. The research used the Google Scholar database, employing the keywords "hospital costs" and "cost accounting methods" to search for articles published in national journals and at the Brazilian Cost Accounting Congress. The research identified 133 articles published between 2005 and November 2025, showing a decreasing trend in the number of studies on cost accounting methods in hospitals and a slight expansion in the approaches discussed. Among the most used approaches are those related to cost management and healthcare management, while the least used are those related to cost planning. Although research on costing methods in hospitals has grown since 2010, it is possible to observe that the studies conducted so far are not sufficient to provide a reliable conclusion about hospital costs and costing systems in their various forms and approaches. One of the reasons for this lack of new approaches is due to the complexity of hospital costs and how to apply costing systems to them.Bachelor Thesis Alavancagem operacional e risco operacional em uma pequena empresa do setor faccionista têxtil(Universidade Federal do Rio Grande do Norte, 2025-12-19) Nogueira, Andreza Assusena Lopes; Lopes, Sócrates Dantas; Freitas, Susane de Queiroz Vale; Silva, Clara MoniseThis study aimed to analyze the relationship between cost structure and the degree of operating leverage in a small textile manufacturing company located in São José do Seridó/RN, evaluating its impacts on operational risk and the financial sustainability of the business. This is a qualitative, descriptive, and case study, with data collected from the company's accounting documents for the year 2024. Using variable and absorption costing methods, fixed and variable costs were identified, allowing the calculation of management indicators such as contribution margin, break-even point, and degree of operating leverage (DOL). The results revealed that the company operates with a rigid fixed cost structure (R$283,755.93/quarter), which generates a high DOL—reaching values of 17 and 18 in deficit quarters. This condition makes profit extremely sensitive to variations in revenue, highlighting high operational risk, especially given the volatility of sales prices. It is concluded that, although high leverage can boost profits in favorable scenarios, it exacerbates losses during downturns, requiring revenue stabilization strategies and greater formalization of budget planning.Bachelor Thesis Fluxos Logísticos, Sistemas Integrados e Controle de Perdas: a Contribuição dos Centros de Distribuição para Redes Varejistas(Universidade Federal do Rio Grande do Norte, 2025-06-13) Cirne, Waldery Queiroz Xavier; SÓCRATES, Dantas Lopes; FREITAS, Susane de Queiroz Vale; LIMA, Ana Lúcia Candeia deThis study aims to map the internal flows of a distribution center (DC) of a supermarket chain, its management, and the implementation of control mechanisms in its distribution centers in relation to the associated stores. It examines control profiles in the storage of received goods, as well as internal and external logistics in managing and eliminating risks such as losses and damages. The research seeks to highlight which tools and control practices these distribution centers use from the perspective of gaining competitive advantages, such as: better commercial conditions (pricing, payment terms, and planning), improvement of storage operations, the ability to gather market information that anticipates external risks, improved cash flow, reduction of losses, theft, and damages, and also tax burden optimization through the maintenance and use of these distribution centers. Based on a qualitative exploratory study, including a literature review, in loco visits to distribution centers of other retail chains, as well as to associativist stores, it is possible to understand the extent of competitive gains and logistical benefits that a distribution center offers its associates. Furthermore, it allows for a reduction in the storage of goods without the risk of stockouts resulting from this, directly contributing to risk reduction for all parties involved. Keywords: