https://repositorio.ufu.br/handle/123456789/18852 Sat, 01 Aug 2026 23:08:23 GMT 2026-08-01T23:08:23Z https://repositorio.ufu.br/handle/123456789/49017 Title: Benchmarking da eficiência financeira no setor de telecomunicações brasileiro Abstract: The telecommunications sector is one of the strategic pillars of the Brazilian economy, characterized by high capital intensity, rapid technological evolution, and strong regulatory oversight. In this context, the ability of operators to convert economic and financial resources into operating results becomes a determining factor for the sector's competitiveness and sustainability. This dissertation estimates the relative efficiency level of EBITDA in Brazilian telecommunications companies using an econometric frontier approach, analyzing 98 firm-year observations from 12 operators over the period from 2011 to 2024, based on financial statement data standardized in accordance with IFRS norms. The core methodology adopts Stochastic Frontier Analysis (SFA), specified in the Cobb-Douglas functional form and estimated by Maximum Likelihood. The model decomposes the error term into two components (random noise and technical inefficiency), enabling a more precise assessment of firm performance relative to the best-practice frontier, while isolating uncontrollable external factors. The inputs considered were Permanent Assets, Net Revenue, Operating Costs, Commercial Expenses, and Administrative Expenses, with EBITDA as the output variable. Model validity was assessed through formal statistical tests: the Jarque-Bera Test confirmed residual normality, the Breusch-Pagan Test found no evidence of heteroscedasticity, and the Likelihood Ratio Test (LRT) did not identify statistical evidence of systematic technical inefficiency, suggesting relative performance homogeneity across the sector, with the random component accounting for the majority of observed variance. The estimated parameters indicate that approximately 28% of the variability in operating results is attributable to the technical inefficiency component. The estimated efficiency scores, ranging from 0.86 to 0.96, were segmented into three groups using the K-means algorithm, validated by the Kruskal–Wallis Test and Dunn's post-hoc procedure, confirming the existence of statistically distinct performance groups: high, intermediate, and low efficiency. The results indicate that Net Revenue expansion is the primary driver of EBITDA growth, with an estimated elasticity of 1.63, while Operating Cost management exerts a more significant impact than Commercial and Administrative Expenses in determining financial performance. The estimated returns to scale of 1.0014 indicate that the sector operates under conditions close to technological equilibrium, suggesting that additional performance gains depend more on managerial improvements than on simple scale expansion. To strengthen analytical rigor, the SFA results were compared with those obtained through Data Envelopment Analysis (DEA), using the CCR model with output orientation. The Spearman correlation coefficient of 49.85% between the efficiency scores of both methods indicates moderate convergence, superior to that observed in similar studies in the banking sector, reinforcing the relevance of SFA as a benchmarking tool in contexts where exogenous factors and accounting volatility may distort diagnostics based on deterministic methods. As a practical contribution, a Technical-Technological Product (PTT) was developed in the form of a computational script in Python, published on the Code Ocean platform to ensure reproducibility and public access, constituting a practical decision-support instrument for sector managers and analysts. The study contributes to the literature by applying SFA with financial variables to the Brazilian telecommunications sector, demonstrating the methodological viability of the parametric approach relative to traditional non-parametric models, and offering concrete managerial implications for efficiency diagnostics, resource allocation, and competitive benchmarking. Tue, 31 Mar 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/49017 2026-03-31T00:00:00Z https://repositorio.ufu.br/handle/123456789/48688 Title: Caminhos para a inclusão da pessoa idosa na graduação pública: uma análise do concurso seletivo para o ingresso na Universidade Federal de Uberlândia Abstract: The main objective of this study was to analyze the 60+ Selection Process promoted by the Federal University of Uberlândia (UFU) in 2024, aimed at enabling older adults intended for the admission of older adults into the institution's undergraduate courses. The literature review indicated that initiatives for the inclusion of older adults in organizations are still not widely established. With regard to education, it is observed that Youth and Adult Education programs and extension activities promoted by open universities for older adults provide benefits in several respects. However, the absence of public educational policies directed at this population, particularly concerning access to and retention in higher education, remains a challenge to be overcome. In this context, the public university may represent a means of changing this paradigm. In line with this objective, a documentary study with a qualitative and descriptive approach was conducted. The analysis of the selected documents, using the open coding method, revealed that the first 60+ Selection Process promoted by the UFU was implemented after the approval of an internal resolution by the Undergraduate Council, which established the of two positions for older adults within the scope of unfilled vacancies in undergraduate programs. The content of the analyzed documents indicates that among the main justifications presented for the institutionalization of a selection process aimed at the 60+ population are: the difficulty older adults face in accessing higher education and the university’s mission regarding this segment. The analysis also revealed that by conducting a selection process specifically aimed at older adults for undergraduate programs, the UFU positioned itself among the pioneering universities in implementing this initiative. However, the low number of filled positions relative to the total offered indicates the need to develop institutional actions that take into account the specificities of older students, particularly for the construction of a more inclusive university culture. Based on the research findings, opportunities for improvement related to the studied process were identified. From these, a technical guideline was developed outlining complementary actions aligned with expanding access and increasing participation in future 60+ selection processes offered by the institution. Mon, 30 Mar 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48688 2026-03-30T00:00:00Z https://repositorio.ufu.br/handle/123456789/48630 Title: Entre o incentivo e a incerteza: como a desinformação impacta a aceitação da Lei Rouanet Abstract: This dissertation analyzes how disinformation about the Rouanet Law (Law No. 8,313/1991), the main tax incentive mechanism for culture in Brazil, influences public perceptions of this cultural policy based on users’ comments on Instagram posts. From a methodological perspective, a qualitative approach was adopted, using content analysis guided by Bardin’s (2011) framework and applied to a corpus of 744 comments extracted from 50 public posts on the platform. The comments were coded across five analytical dimensions: type of (dis)information, underlying views of culture, position toward the law, symbolic effects on public opinion, and engagement characteristics. The results show that disinformation predominates over accurate information and is disproportionately associated with views of culture as a superfluous expense and as ideological indoctrination, producing hostility toward culture and the delegitimization of the State. In contrast, accurate information is concentrated in conceptions of culture as a right and as an economic driver, generating effects of policy support. The analysis of engagement dynamics further reveals that approximately 80% of disinformation comments circulate with markers of emotionalization, polarization, or spectacularization, whereas 73.8% of comments containing accurate information show no such markers. This asymmetry can be understood in light of the algorithmic amplification of emotional content and the platform business model based on the monetization of attention. The study contributes to the understanding of sociotechnical mechanisms that undermine the social acceptance of cultural funding instruments in the contemporary digital environment. As a Technical-Technological Product, a Practical Guide for Cultural Managers to Respond to Disinformation was developed. Mon, 30 Mar 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48630 2026-03-30T00:00:00Z https://repositorio.ufu.br/handle/123456789/48623 Title: Associação entre características estruturais, assistência e ensino, na satisfação dos usuários da HUBRASIL - Hospitais Universitários do Brasil Abstract: Introduction: User satisfaction is an essential component in evaluating the quality of healthcare services, especially in university hospitals that integrate care, teaching, and research. Objective: To assess the extent to which structural, care-related, and academic variables are associated with user satisfaction in the university hospitals of the EBSERH Network. Materials and Methods: Data from 38 hospitals for the year 2023 were analyzed, including structural, care-related, and academic information (total expenditure, number of beds, built area, number of employees, residents, students, residency programs, outpatient visits, diagnostic exams, surgeries, and hospitalizations). Satisfaction scores were obtained from institutional surveys conducted by hospital ombudsman offices and consolidated in a Business Intelligence platform. Generalized Additive Models (GAM) were applied and selected using the Akaike Information Criterion (AIC). Results: The number of surgeries was the main predictor of overall satisfaction, showing a non-linear relationship. Structural and academic dimensions did not explain the variation in satisfaction, resulting in null models. Higher numbers of hospitalizations and employees were associated with lower satisfaction levels, while care-related variables—particularly surgical volume—showed greater predictive capacity. Conclusion: User satisfaction is more closely associated with the organization and effectiveness of care processes than with the structural size or academic activity of hospitals. The findings reinforce the importance of workflow management, care efficiency, and clinical governance in the user experience. As a technical-technological product, the findings of this study will be consolidated into a Conclusive Technical Report to be submitted to EBSERH, structured in a replicable format and intended for use by hospital managers, health planning and budgeting sectors, and internal and external control bodies, with potential for direct impact on public hospital management and evidence-based decision-making within the Brazilian Unified Health System (SUS). Tue, 31 Mar 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48623 2026-03-31T00:00:00Z