Banca de DEFESA: EMILLE DANIELLE SANTOS DE MORAIS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : EMILLE DANIELLE SANTOS DE MORAIS
DATE: 16/11/2023
TIME: 15:00
LOCAL: videoconferência
TITLE:

DETERMINING FACTORS IN THE SOCIAL SECURITY MANAGEMENT OF PUBLIC PENSION SYSTEMS IN THE STATE OF RIO GRANDE DO NORTE

 

 

 

KEY WORDS:

Own Social Security Regimes. Financial Resilience. Economic and Financial Sustainability.

PAGES: 103
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Faced with the debate about the imminent possibility of social security bankruptcy and the negative consequences of this fact for society, the present study seeks to identify what are the determining factors for the social security management of the Social Security Regimes (RPPS) adopted by the State of Rio Grande do Norte and some of its municipalities, based on the Social Security Situation Index - extracted from the Social Security Secretariat's database -, in which it is intended to verify which variables determined the situation of the 41 social security entities in Rio Grande do Norte in the sample period from 2019 to 2022. For the analysis, the research uses a quantitative and descriptive approach, in the light of the logistic regression technique, using unbalanced panel data, with the scope of identifying the main explanatory variables of the social security result of the schemes potiguares themselves in the studied period. In summary, it can be stated that the result of the regression showed that of the 11 explanatory variables, only “CRP” was statistically relevant, indicating that if the RPPS has “CRP”, its chance of achieving a grade is 20.90 times greater your chance of achieving a “C” grade and every 1.0066 times for every million units increased by the ratio between your revenue and the ratio between your population and mass of insured people, you will achieve the highest grade achieved within the analysis. Furthermore, the general result of the RPPS in Rio Grande do Norte for the reported period was unsustainable, since in 2020, the balance was R$ -3,453.46 million and in 2021, R$ -2,302.57 million. In any case, the results found in the present study lead to the perception of a worrying social security situation in the RPPS in Rio Grande do Norte, which, for the most part, are deficient and, for this reason, disable skillful management as a necessary condition for improving sustainability. these entities.

COMMITTEE MEMBERS:
Externa à Instituição - DIANA VAZ DE LIMA - UnB
Presidente - 2550145 - EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
Interno - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA