https://ri.ufs.br/jspui/handle/riufs/2153 Mon, 13 Jul 2026 03:55:53 GMT 2026-07-13T03:55:53Z https://ri.ufs.br/jspui/handle/riufs/25513 Título: A responsabilidade civil do doador nas inseminações caseiras Autor(es): Terto, Luana Machado Abstract: This study examines the legal status of filiation in home artificial insemination. In this context, the transformation of the concept of family in Brazilian legislation reflects significant changes in the social, cultural, and legal spheres, especially with regard to filiation and the different forms of family formation. The 1988 Federal Constitution represented a milestone by recognizing the diversity of family configurations, moving away from models that were predominantly biological or based on marriage, and establishing principles such as human dignity, equality among children, and freedom in family planning. As a result, filiation came to be understood in a broader manner, valuing socio-affective bonds and the reproductive autonomy of individuals. Alongside these transformations, new reproductive approaches and methods began to be adopted by society, with home insemination standing out as an informal and unregulated option in comparison with assisted reproduction techniques offered by specialized clinics. This practice, often driven by the high costs associated with artificial insemination and the desire to increase accessibility, raises important legal issues, particularly with regard to the civil registration of the child, the presumption of parenthood within marriage or stable unions, and the requirement of consent from the spouse or partner in cases of heterologous insemination, in light of the provisions issued by the National Council of Justice. Home insemination also raises questions concerning fundamental rights, including human dignity, reproductive autonomy, and freedom in family planning, without disregarding the importance of comprehensive protection for children and adolescents. The absence of specific regulation generates legal uncertainty for both the parents and the donor, especially with respect to the determination of parenthood and the potential legal implications arising from this practice. In this context, the debate over the civil and child support liability of the donor in home insemination emerges. The lack of regulation allows for differing interpretations regarding existing rights and obligations, as well as the limits of the autonomy of the parties involved. Thus, the topic highlights the importance of a critical assessment of the current legal framework, emphasizing the risks of civil liability for the donor and the urgent need for a clearer regulatory approach that reflects contemporary social conditions. Thu, 26 Feb 2026 00:00:00 GMT https://ri.ufs.br/jspui/handle/riufs/25513 2026-02-26T00:00:00Z https://ri.ufs.br/jspui/handle/riufs/25501 Título: Reestruturação organizacional da Coordenadoria de Controle Interno do Tribunal de Contas do Estado de Sergipe: possíveis caminhos para melhora da eficiência administrativa Autor(es): Campos, Sumaia Silva Abstract: Context: Internal control is an essential instrument for strengthening public governance, transparency, and administrative efficiency. Within the scope of Courts of Accounts, its institutionalization represents a strategic milestone for improving management and accountability. The Court of Accounts of the State of Sergipe (TCE-SE), although it has an Internal Control Coordination Unit, still faces structural and regulatory challenges to fully comply with the guidelines of ATRICON Resolution No. 04/2014 and the Performance Measurement Framework for Courts of Accounts (MMD-TC). Objective: The study aimed to propose guidelines to improve the organizational structure of the Internal Control Coordination Office of the Court of Accounts of the State of Sergipe, in light of ATRICON guidelines, COSO frameworks, and a comparative analysis with other Courts of Accounts, in order to enhance the effectiveness of the Internal Control System. Methodology: The research was characterized as a qualitative case study, of an applied nature, with a propositional purpose. The evidence used was exclusively secondary, obtained through documentary and comparative analysis of legislation, resolutions, institutional regulations, and reports from the Performance Measurement Framework for Courts of Accounts (MMD-TC).The methodological procedure involved the critical examination and comparison between the structures and regulations of the TCE-SE and other Courts of Accounts, in order to identify gaps, convergences, and best practices that would support the proposed organizational restructuring. Main Results: The research resulted in an organizational restructuring model for the Internal Control Coordination Unit of the TCE-SE that favors the institutionalization of the Internal Control System, strengthens organizational governance, and contributes to the improvement of administrative efficiency. Relevance and Originality: The relevance of the study lies in the need to modernize and strengthen internal control in Courts of Accounts, consolidating the TCE-SE as a reference for good institutional practices. The originality lies in proposing a specific organizational structure applicable to the reality of the Court, with the potential for replication in other Courts of Accounts. Theoretical, Methodological, and Management Contributions: Theoretically, the study expands the discussion on organizational governance and internal control in public administration; methodologically, it adopts an applied case study, which allows for in-depth and comparative analysis of organizational models; and, in terms of management, it offers a practical restructuring proposal capable of improving processes, strengthening accountability, and optimizing institutional performance. Social contributions: By proposing improvements in the organizational structure and the institutionalization of internal control, the work aims to strengthen governance and public transparency, promoting a more efficient, reliable, and aligned administration with the collective interest. Fri, 19 Jun 2026 00:00:00 GMT https://ri.ufs.br/jspui/handle/riufs/25501 2026-06-19T00:00:00Z https://ri.ufs.br/jspui/handle/riufs/25498 Título: Administração estratégica e governança no setor público: proposição de modelo com base em documentos do TCU e do estado de Sergipe durante o ciclo 2023-2027 Autor(es): França, Eldro Cardoso da Abstract: bjective: This research develops a normative model of strategic administration for the State of Sergipe, aiming to align state planning instruments (2023-2027 cycle) with the public governance practices recommended by the Federal Court of Auditors (TCU). Methodology: The methodology applied a qualitative approach, consisting of documentary research on Sergipe's main budget plans and laws, alongside a benchmarking analysis with the governance models of Ceará, Minas Gerais, and Espírito Santo, utilizing the TCU's Basic Governance Framework (RBG) as the analytical parameter. Main Results: The main findings revealed critical structural gaps within the state administration: the absence of a formal risk management system, the prevalence of effort indicators (outputs) over results indicators (outcomes), sectoral fragmentation ("silo effect"), and the incipiência of monitoring mechanisms. Theoretical and Methodological Contributions: On a theoretical level, this study contributes by analyzing policy diffusion and institutional translation within federalism; on a methodological level, it offers a replication process for adapting national standards to subnational levels, which can be utilized by other federative entities. Relevance and riginality: The relevance of this study lies in addressing the application of national governance standards at the subnational level, while its originality stands out by transcending mere diagnosis to propose a concrete managerial solution for institutionalization: a draft decree. Social and Managerial Contributions: As a managerial contribution, it delivers the normative framework for institutional strengthening; socially, the implementation of the proposed model has the potential to foster a culture of transparency and social participation, resulting in more effective public policies and the enhanced delivery of public value to citizens. Mon, 25 Aug 2025 00:00:00 GMT https://ri.ufs.br/jspui/handle/riufs/25498 2025-08-25T00:00:00Z https://ri.ufs.br/jspui/handle/riufs/25494 Título: Despesas com pessoal e efetividade da gestão municipal: foco em educação e infraestrutura em Sergipe Autor(es): Sant’Anna, Tatiane de Jesus Abstract: This study aimed to examine the relationship between the level of personnel expenditure commitment and the effectiveness of municipal management, focusing on the areas of Education and Infrastructure across the 75 municipalities of Sergipe, Brazil, from 2020 to 2024. The methodology adopted a descriptive, correlational, and quantitative approach, using longitudinal panel data. Descriptive measures and GAMLSS regression models were applied, employing a beta distribution and mixed effects. The methodology was based on the creation of a synthetic indicator resulting from the combination of multiple individual indicators previously normalized and integrated into a single scale, named the Fiscal-Social Effectiveness Composite Index (ICEFIS). The results indicate high inter-municipal heterogeneity in both fiscal rigidity and the provision of essential public services. On average, personnel expenditures exceeded the prudential limit established by the Fiscal Responsibility Law for most of the period, showing a downward trend only in 2024, which signals a recent process of aggregate fiscal adjustment. The overall ICEFIS showed an upward trajectory between 2020 and 2022, followed by a slight decline and stabilization in 2023–2024, remaining, on average, at an intermediate level on the unit scale. Econometric evidence suggests a statistically significant association between fiscal rigidity and fiscal-social performance, reinforcing the importance of budget balance policies combined with improvements in the efficiency of public resource allocation. The theoretical and methodological contributions lie in expanding the understanding of the links between fiscal responsibility and the effectiveness of public policies, as well as in advancing methodology through the application of the GAMLSS model with mixed effects and the proposal of a replicable index. Its relevance and originality stem from simultaneously examining fiscal variables and outcomes in strategic social areas, thereby providing empirical evidence to support fiscal and social management policies. Finally, the social and managerial contributions include the provision of analytical tools that may assist public managers and oversight bodies in decision-making, in planning more effective policies, and in the efficient allocation of resources at the municipal level. Tue, 14 Apr 2026 00:00:00 GMT https://ri.ufs.br/jspui/handle/riufs/25494 2026-04-14T00:00:00Z