THE ASSOCIATION
Founded in 1997, the Cearense Association for Studies and Research (ACEP) participates in the planning and preparation of technical and scientific research studies, including the administration of qualification exams for public employees at the federal, state, and municipal levels. ACEP provides comprehensive solutions through financial consulting, management and structural diagnostics, vocational courses and job training.
The association is comprised of professors, analysts, students and alumni of the College of Economics, Administration, Actuarial science, Accounting and Secretarial Science (FEAAC), from the Federal University of Ceará (UFC).
Our mission is to collaborate with public and private organizations using management expertise and industry specific knowledge in ways that contribute to regional growth and development.
Throughout its existence, ACEP has contributed above all to local and regional growth, carrying out numerous projects in its field and always acting ethically and competently, as attested by all partners.
ACEP Executive Team:
BOARD:
Prof. Sérgio Vitorino Bezerra Nogueira
President
Prof. Maria das Graças Arrais de Araújo
Vice-President
Prof. Joyce Arrais de Araújo Andrade
Administrative and Financial Director
SUPERVISORY BOARD:
Prof. Érico Veras Marques
Prof. Maria da Gloria Arrais Peter
Prof. Pedro Paulo Monteiro Vieira
SERVICE DIVISIONS
ACEP Government (ACEP-GOV)
The governmental division of ACEP focuses on the development of public management at the federal, state, and municipal levels within the North and Northeast regions of Brazil.
Objectives:
– To diagnose state and municipal management methods by effectively evaluating current practices and providing appropriate solutions for optimal efficacy.
– To conduct studies pertaining to the overall size of the labor force, career trajectory and individual job design; including pay structure and administrative organization.
– To assess existing information systems used in the operation of public administration and financial accountability including: accounting, finance, internal oversight, and auditing.
– To plan and administer qualification exams for public employee positions at the local, state, and federal level.
– To improve and reform present methods of financial accounting, internal oversight and controllership in public administration.
ACEP Business School (ACEP-ESCON)
The ACEP Business School focuses on the development of business management within the North and Northeast regions of Brazil.
Objectives:
– To design organizational management strategies for contemporary markets.
– Conceptualizing current and relevant topics applicable to the management of organizations.
– To participate in the development and formation of modern business models.
– To provide continuous and reliable support and for managers.
– To train organizational managers according to established and effective business principles.
– Postgraduate course opportunities in Lato Sensu (a specialization course) and Stricto Sensu (Academic and Professional Master’s degree course) in partnership with various institutions of higher education.
ACEP Business (ACEP-EMP)
ACEP Business focuses on private sector entities by reviewing corporate management strategies and designing company specific techniques for optimal results.
Objectives:
– To conduct consultations and propose solutions tailored to corporate management.
– The preparation of managerial studies and implementation of reviewed policies to effectively achieve organization goals.
– Assess and evaluate technological information systems of accounting, finance, and oversight.
– To facilitate the conception and execution of internal and external decisions.
PRODUCTS AND SERVICES
Consulting Analysis and evaluation of public or private organizations for conceptual, technical and practical development tools, designed to support management’s strategic and economic objectives.
Management Diagnostics
Analysis of public management procedures: tax, financial, and administrative restructuring; implementation of oversight bodies in public and private organizations.
Postgraduate Courses
Facilitation of professional and specialized Master’s degrees, in partnership with the Federal University of Ceará (UFC) and other institutions of higher education.
Civil Service Examinations
On and off-site administration of employment qualification exams for positions in public administration at the federal, state, and municipal level.
Selection
Advisory assistance for admissions to private institutions.
Research
Cultivation of technical and scientific research emphasizing regional development.
Forums Manager
Conceptualization and coordination of business forums designed to promote and discuss topics and experiences relevant to conducting business and managing companies within the North and Northeast regions of Brazil.
Seminars, Lectures, and Events
Organization of seminars, lectures and theme events driven by the participation of managers, researchers, and renowned educators in regional, national, and international spheres.
Continuing Education Courses
Design and implementation of training courses characterized by workloads ranging from 16 to 120 hours using topics and tools relevant to the training and improvement of public and private managers.
Onsite Company Courses
Creating solutions to behavioral and technical-operations training, adapted to the needs of each organization and consistent with evolving business dynamics. Courses are designed according to previous evaluation aimed at organizational improvement.
ASSOCIATES
Prof. Alexandre Oliveira Lima, Ms.
Profa. Ana Cristina Pordeus Ramos, Ms.
Prof. Antônio Lisboa Telas da Rosa. Dr.
Prof. Augusto Cézar de Aquino Cabral, Dr.
Profa. Criseida Alves Lima, Ms.
Prof. Eduardo Araújo Azevedo, Ms.
Prof. Eduardo Santos Ellery, Ms.
Prof. Érico Veras Marques, Dr.
Prof. Francisco de Assis Soares, Livre Docente
Prof. João Mário Santos de França, Dr.
Prof. José Raimundo de A. Carvalho Júnior, Ph.D
Profa. Joyce Arrais de Araújo Andrade, Ms.
Prof. Marcus Vinícius Veras Machado, Ph.D
Profa. Maria Denise Nunes Rodrigues, Ms.
Profa. Maria da Glória Arrais Peter, Dra.
Profa. Maria das Graças Arrais de Araújo, Ms.
Profa. Nirleide Saraiva Coelho, Ms.
Prof. Pedro Paulo Monteiro Vieira, Ms.
Prof. Raimundo Eduardo Silveira Fontenele, Dr.
Prof. Raimundo Roberto Nobre Pinho, Ms.
Prof. Raul dos Santos Filho, Ms.
Profa. Ruth Carvalho de Santana Pinho, Dra.
Profa. Sandra Maria dos Santos, Dra.
Prof. Sérgio César de Paula Cardoso, Ms.
Prof. Sérgio Vitorino Bezerra Nogueira, Ms.
Profa. Teresinha Maria Cavalcanti Cochrane, Ms.
Apart from these associates, ACEP retains consultants in a variety of disciplines, providing flexibility, quality and expertise in a wide range of fields.
ACHIEVEMENTS AND EXPERIENCE
– Entrance exams to become a public employee for Banco do Nordeste do Brazil S / A (BNB);
– Entrance exams to become a public employee for the state government of Mato Grosso;
– Entrance exams to become a public employee for Quixadá Prefecture;
– Entrance exams to become a public employee for Crateús Prefecture;
– Entrance exams to become a public employee for the Department of Buildings and Roads (DER);
– Consultancy for the Ministry of Finance (SEFIN) of Fortaleza;
– Management of Professional Masters Programs in partnership with the UFC;
– Management Courses in partnership with the UFC and other universities;
– Diagnosis of Practical Management in the prefectures of Barbalha, Crateús, Itapajé, Ico and Juazeiro do Norte;
– Diagnosis of Sheet Personnel for Juazeiro Prefecture;
– Restructuring of Tax Plans in Municipalities of Barbalha, Barrier, Cascavel, Crateús, Itapajé and Juazeiro do Norte;
– Implementation of Controllership Unit in Barbalha, Barrier, Cascavel, Crateús, Itapajé and Juazeiro do Norte prefectures;
– Development of Multi-Year Plan 2010-2013 for Crateús Participatory Town Hall;
– Development of Multi-Year Plan 2010-2013 Itapajé Participatory Town Hall;
– Restructuring of Administration in the prefectures of Barbalha, Barrier, Itapajé, Juazeiro do Norte;
– Events organization (Forums and Congresses).
MAJOR CLIENTS AND PARTNERS
In over thirteen years of existence, ACEP has realized projects, signed agreements and drafted contracts with various public and private institutions. These are some of our partners:
FEDERAL LEVEL
– Banco do Brasil S.A.
– Banco do Nordeste do Brasil S/A – BNB
– Instituto Federal de Ensino Tecnológico Do Ceará – IFET-CE
– Escola Agrotécnica do Crato
– Ministry of Health
– Universidade Federal do Ceará – (UFC)
– Universidade da Integração Internacional da Lusofonia Afro-brasileira – (UNILAB)
STATE LEVEL
CEARÁ STATE GOVERNMENT:
– Office of Planning and Management – (SEPLAG)
– State Controllership and Supervision – (CGE)
– Department of Agriculture – (SEFAZ)
– Department of Tourism – (SETUR)
– Departament of Roads and Buildings of the State of Ceará – (DER)
– Ceará Planning Institute – IPLANCE
FINANCIAL COURT OF THE MUNICIPALITY OF CEARÁ
FINANCIAL COURT OF THE STATE OF CEARÁ
STATE GOVERNMENT OF MINAS GERAIS
STATE GOVERNMENT OF MATO GROSSO
FINANCIAL COURT OF THE STATE OF PARÁ
MUNICIPAL LEVEL
MUNICIPAL GOVERNMENT OF FORTALEZA:
– Department of Environment and Urban Control – SEMAN
– Department of City Administration – SAM
– Department of Finance – SEFIN
– Municipal Department of Education – SME
– Authority for Regulation, Financing, and Control of Public Service and Environmental Sanitation (ACFOR)
CITY OF CASCAVEL
CITY OF ITAPIPOCA
CITY OF NORTE
CITY OF BARBALHA
CITY OF OCARA
CITY OF ITAPAJÉ
CITY OF BARREIRA
CITY OF CRATEÚS
CITY OF RUSSAS
CITY OF QUIXADÁ
OTHER INSTITUTIONS
SERVIÇO DE APOIO ÀS MICRO E PEQUENAS EMPRESAS DO ESTADO DO CEARÁ – SEBRAE-CE
UNIMED FORTALEZA
RR DONNELLEY
AMERICAN BANK NOTE (AB NOTE)
ASPEC – INFORMÁTICA
CONSELHO REGIONAL DE CONTABILIDADE DO ESTADO DO CEARÁ – CRC-CE
FEDERAÇÃO DAS INDÚSTRIAS DO ESTADO DO CEARÁ – FIEC
ASSOCIATES
ANA CRISTINA PORDEUS RAMOS
Actuarial degree and master’s in economics from the Federal University of Ceará (UFC). Pedagogue by the State University Vale do Acaraú, and currently a professor of actuarial science in the administration department at UFC and also professor of administration courses at the University Aberta do Brasil, through the Virtual UFC Institute. Professional experience in actuarial science and education, and considered an actuarial expert by the Civil Court of Fortaleza. Has served as an adviser in actuarial studies for the Northeastern Bank of Brazil, professor of accounting at Lourenço Filho College, and of a qualification course for Insurance Brokers at the National School of Insurance – FUNENSEG; field of study includes: mathematics of private insurance and actuarial mathematics of pension funds.
ALEXANDRE OLIVEIRA LIMA
Currently pursuing a doctoral degree in business administration at the University of Fortaleza (UNIFOR), with a master’s in accounting from the Federal University of Ceará (2006), a specialization degree in Healthcare Organization Management (2009), and a bachelor’s degree in business administration from the Federal University of Ceará (2002). Teaches general and managerial accounting, theories of management and Monograph I and II. Presently serving as the administrative and financial director of the Association of Studies and Research of Ceará (ACEP) and provides consulting services in conjunction with the association. Has experience in administration, with an emphasis on supporting institutions, administrative consulting services and corporate organizational restructuring.
ANTÔNIO LISBOA TELES DA ROSA
Graduated in Economics from the Federal University of Ceará (1974), master's degree in economics (1977) and doctorate in economics from the Federal University of Pernambuco (1990). He is currently associate professor at the Federal University of Ceará and researcher at the Cearense Association for Studies and Economic Research. He has experience in economics, with an emphasis on the labor market, public policy and regional and industrial economics in the following fields: evaluation of public policies, regional development and social policies.
AUGUSTO CÉZAR DE AQUINO CABRAL
Earned a degree in business administration from the University of Fortaleza (1988), a master’s in administration from the State University of Ceará (1996), a master’s in educational administration and supervision from the University of New Hampshire (1991), and a Ph.D. in business administration from the Federal University of Minas Gerais (2001). Is currently an associate professor at the Federal University of Ceará, where he teaches in the graduate program on administration and accounting (PPAC), particularly within the field of organizational studies and personnel management.
CRISEIDA ALVES LIMA
Earned a master’s and specialized in business administration at the State University of Ceará (UECE) having written a dissertation entitled: Faculty Human Resources Development: Conception and Reality; previous experience directing scientific research in human resources and organizational management, strategic planning and quality control. Extensive experience working in undergraduate disciplines of human resource management, business management and communication, beginning teaching at the graduate level in 1993; in disciplines such as organization systems, internal consulting in human resources, organizational behavior, quality auditing, as well as, planning and strategic management. As a professor of specialization courses, she guides monographs covering skills, management, quality control, communication, emotional intelligence, remuneration and managerial development. Participates as an appraiser of INEP/MEC in order to verify the authorization, recognition, and conditions before the offer of Administration courses in public and private institutions nationwide. As a manager, has held positions as Administrative Coordinator, Administration Director, and Administration Secretary of the City of Fortaleza, and currently coordinates the graduate program in Human Resource Management and Administration of Quality at UFC. Is an Associate at ACEP and previously served as the Relationship and Technical Director at ACEP.
EDUARDO ARAÚJO DE AZEVEDO
Earned a master’s in accounting and controllership at the University of São Paulo (USP) having written a thesis entitled, Model of Income Determination in Seasonal Activities: A Study Applied to Accommodation Enterprises, specialization degree in accounting from UFC and earned a bachelor’s in accounting as well. Retired, as a professor of undergraduate accounting from the Federal University of Ceará (UFC) and develops consulting services in the areas of Accounting and Controllership.
ÉRICO VERAS MARQUES
Earned an bachelor’s degree in economics from the Federal University of Ceará (1991) and in computer science from the University of Fortaleza (1990), a specialization degree in computer science from the Federal University of Paraíba (1992) and also in marketing from the State University of Ceará (1998), a master’s in business administration from the Getulio Vagras Foundation – SP (2001) and a Doctorate of Business Administration from the Getulio Vagras Foundation – SP (2004). Currently holds the position of adjunct professor at the Federal University of Ceará (UFC). Has experience in administration with an emphasis in technology of information management and as well as financial management, focusing especially in the following fields: technology of information, retail, managing, E-business, E-commerce, business in the digital age and financial information and personal finance structuring.
EDUARDO SANTOS ELLERY
Earned a degree in law from the University of Fortaleza- UNIFOR (2007), a bachelor’s degree in economics from the Federal University of Ceará (1987) and a master’s in rural economics from the Federal University of Ceará (1996). Is currently the adjunct professor at the Federal University of Ceará- Administration Department (FEAAC-UFC and has expertise as the Judicial Director of Bankruptcy at the Court of Justice of Ceará. Has experience in administration, with an emphasis in business and non-governmental organizations (NGOs), working especially in the following fields: company diagnosis, organizational and legal business consulting, expert reporting, and judiciary administrator of bankruptcy, including judicial and extra-judicial recovery of companies, mediation and arbitration. Is also a professor at the Virtual University Institute of the Federal University of Ceará.
FRANCISCO DE ASSIS SOARES
Earned a bachelor’s degree in economics from the Federal University of Sergipe (1973) and a master’s in economics from the Federal University of Ceará (1980). Is currently a retired professor from the Federal University of Ceará. Teaches a master’s course in controllership at UFC and is a researcher of the graduate program in economics at UFC. Has experience in the area of economics, with an emphasis on industrial organization and industrial studies, working especially within the following topics: the state of Ceará, industrialization, northeast Brazil, manufacturing and industrial policy.
JOÃO MARIO SANTOS DE FRANÇA
Graduated with a degree in Civil Engineering from the Federal University of Ceará (1990), has a master’s in economics from the Graduate School of Economics CAEN/UFC (1995) and a Doctorate of Economics from the Post Graduate School of Economics (EPGE) at the Getúlio Vargas Foundation (FGV) –RJ (2007). A professor in the department of administration at UFC, where he coordinates the Laboratory for the Study of Poverty (LEP/CAEN/UFC) and also participates in the Graduate Program of Management and Controllership (PPAC) at UFC. Researcher at the National Institute of Science and Technology of Education (INCT/CNPq), Economic Development and Social Inclusion formed by EPGE-FGV/RJ; EESP-FGV/SP and CAEN/UFC. Areas of focus include: social welfare, economic development, international trade and regional inequality.
JOSÉ RAIMUNDO DE ARAÚJO CARVALHO JÚNIOR
Graduated with a bachelor’s in civil engineering from the Federal University of Ceará (1992), earned a master’s in economics from the Federal University of Ceará (1994) and a Ph.D. in economics from Penn State University – USA (2002). Currently an associate professor at the Federal University of Ceará, a professor in graduate courses of economics at CAEN/UFC, the coordinator for the Laboratory of Econometrics and Optimization (LECO) and a researcher at the Laboratory for the Study of Violence (LEV) in the department of social sciences at UFC. Has experience in economics and criminal statistical analysis, concentrating on mathematical methods and models, econometrics, statistics and spatial, working especially within the following topics: the labor market, evaluation of socio-economic and public security programs, criminal analysis and the economics of crime.
JOYCE ARRAIS DE ARAÚJO ANDRADE
Master in Public Policy and Management of Higher Education from the Federal University of Ceará (2012). She graduated in Accounting from the Federal University of Ceará (2008) and has experience in administration with an emphasis in accounting. Experience in the customer service, commercial and accounting areas as well as the monitoring of social projects. Extensive experience in finance and investments. Expertise in public management with emphasis in the areas of diagnostic management, fundraising, contracts and bids. Six years of professional experience in the financial market (2002-2008). Expertise in higher education teaching as a substitute professor in the Department of Accounting at the Federal University of Ceará (2012-2014), teaching Governmental Accounting, Planning and Budgeting, Controllership, General Accounting and internship supervisor. . She is currently Financial Administrative Director of Cearense Association of Studies and Research – ACEP.
MARCUS VINICIUS VERAS MACHADO
Earned a bachelor’s degree in accounting from the University of Fortaleza (1985) and a law degree from the Federal University of Ceará (1990). Specialized in accounting and controllership from the University of Fortaleza (1987) and in university management at the OUI/UERJ/University of Florida (1995). Received a master’s in financial management from the Federal University of Paraíba (1999) and a Ph.D. in higher education: organization and administration, from the University of Arizona/USA (2005). Former Director for the Department of Accounting and Finance at UFC (1991-1995), Adjunct Vice-President of Administration at UFC (1993-1995), specialization course coordinator for accounting and governmental controllership at UFC (2005-2010) and served as Coordinator for the National Forum of Directors of Accounting and Finance at Brazilian Federal Universities (1992-1994). Former Secretary of Planning and Finance for the City of Caucaia (Aug/07-Oct/08) and President of the Forum for Secretaries of Finance for the Metropolitan Area of the City of Fortaleza (Sep/07-Oct/08). Fomer President for the Association of Studies and Research of Ceará – ACEP (2005-2009). Previously served as Tax Administration Coordinator for the financial office of the City of Fortaleza from February to August/2012 and Adjunct Secretary of Finance for the City of Fortaleza from September to December/2012. Currently an associate professor at the Federal University of Ceará (UFC), teaching courses in accounting at the undergraduate level, and graduate level courses in administration and controllership, as well as specialization courses in governmental controllership. Has experience in administration and public management, with an emphasis on: controllership, accounting, planning, finances, taxation, disclosure, auditing and participatory budgeting.
MARIA DENISE NUNES RODRIGUES
Master in Business Administration and Controllership at the Federal University of Ceará – UFC (2009) with the thesis "The undergraduate course development process in the Federal Public University: Implications for institutional funding cost management"; Auditing Specialist – UFC (2007), Bachelor’s Degree in Accounting – UFC (2005). Full time professor at the Federal Institute of Education, Science and Technology of Ceará (IFCE) – Quixadá Campus (2013). Associate Member at Cearense Association for Studies and Research (ACEP), where she served for ten years in the Financial and Controllership sector (2003-2013). She has directed the scientific production in the Cost Management, Accounting and Accounting Theory fields.
MARIA DA GLÓRIA ARRAIS PETER
Has a doctorate in education from the Federal University of Ceará (2007), with a dissertation entitled, “Institutional Planning and Educational Project in the Federal Brazilian Universities’’. Has a master’s in accounting and controllership from the University of São Paulo (2001), having written a dissertation entitled “A Proposal for Costs System for Brazilian Federal Universities Based on ‘Activity Based Costing’: An Approach of Strategic Controllership”. Earned a specialization degree (1994) and a bachelor’s in accounting from the Federal University of Ceará (1979). Former Director-President of the Association of Studies and Research of Ceará (1997-2003), followed by holding the position of Financial Director (2004-2009). Recently retired as an associate professor from the Federal University of Ceará.
MARIA DAS GRAÇAS ARRAIS ARAÚJO
Graduated in Accounting from the University of Fortaleza – UNIFOR, a specialist in Accounting from the Federal University of Ceará and a Master in Controllership and Accounting from the University of São Paulo. Served as Professor and Coordinator of Accounting Courses at UFC for 26 years, and is currently a professor and coordinator of the Accounting Courses of the Institute of Higher Education of Fortaleza – IESF.
NIRLEIDE SARAIVA COELHO
Earned a bachelor’s degree in accounting from the Federal University of Ceará (2000) and in public accounting from the State University of Ceará (2006). Received a specialization degree in governmental controllership from UFC and a master’s in economics of public policy from CAEN – UFC. Is currently a professor at the Federal University of Ceará, focusing on e-searches related to government accounting and dissertation guidelines.
PEDRO PAULO MONTEIRO VIEIRA
Graduated with a bachelor’s degree in accounting from the Federal University of Ceará (1970) and a master’s in administration from the Catholic University of São Paulo (1987). Retired as Adjunct Professor from the Federal University of Ceará in 2011. Has extensive experience working and teaching in the fields of: administration, analysis and balance preparation, general banking and financial accounting.
RAIMUNDO EDUARDO SILVEIRA FONTENELE
Graduated with a bachelor’s degree in economics from the University of Fortaleza (1984), has a master’s in rural economics from the Federal University of Ceará (1986) and a Doctorate of Economics from the University of Paris XIII (Paris Nord – 1998). Currently an associate professor of economics at the Federal University of Ceará, and is a professor in the Graduate School of Administration at the University of Fortaleza. Has experience in the economics and administration, with an emphasis in: entrepreneurship, public management, sustainable development and natural resource economics. Is a member of the Academy of International Business (ANEGEPE), the National Association of Studies in Entrepreneurship, and Small Business Management (ANPAD). Additionally, taught as a visiting professor at the University of Le Havre in February, 2013.
RAIMUNDO ROBERTO NOBRE PINHO
Graduated with a bachelor’s degree in administration from the Higher School of Postal Administration (ESAP)-ECT (1986), and holds a bachelor’s degree in economics from the Federal University of Ceará (1994), a postgraduate degree in general management from UECE (1996) and a master’s in business administration from the University of Fortaleza (2001). Has held positions as: Chief of Operational Support (1990-1991), Transport Planning and Transportion Manager (1991-1994) for the federal post office in Ceará, Advisor of Planning and Quality (1994-2002) and Sales Manager (2002-2005) at the post office in Ceará. Facilitated a direct marketing strategy for the post office in Ceará in 2002. Is currently a professor at Farias Brito College (FFB) in marketing, including: customer behavior, investment in marketing analysis, international marketing, quality in marketing management, pricing management, planning and control of Marketing and marketing research. Also taught administration, covering: business strategy, strategic management (FGV), marketing management (FGV), strategic marketing and marketing management. Is currently a professor of Basic Statistics for Medical Auditing / ACEP – UFC, Marketing for Health Systems / ACEP – UFC, Contemporary Management (Management Models) / ACEP- UFC x Corporate University UNIMED, Statistical and Mathematical Methods of Scientific Research/ UECE and Pricing Management/ Marketing MBA – CHRISTUS College. Currently coordinates the activities of planning and retail information network of Ceará’s Post Office, responsible for implementing Geo-marketing at the agency’s locations. Provides consulting activities in marketing and strategy for the Association of Studies and Researches of Ceará ACEP/ UFC.
RUTH CARVALHO DE SANTANA PINHO
Has a Ph.D. from the Federal University of Ceará. Has a master’s degree in controllership and accounting from the University of São Paulo (2001). Is currently an adjunct professor at the Federal University of Ceará. Has experience in Administration, with an emphasis in accounting, working especially with the following topics: transparency, credibility, auditing, competitiveness, accounting education and independence.
SANDRA MARIA DOS SANTOS
Has a Doctorate degree in Economics from the Federal University of Pernambuco (1998), a Masters in Economics from the Federal University of Ceará (1989), and a degree in Economics from the Federal University of Ceará (1978). Is currently an associate professor at the Federal University of Ceará. Has experience in the area of economics, specializing in industrial organization and industrial studies, working especially with the following topics: Ceará, competitiveness, industry, controllership and management.
SÉRGIO CESAR DE PAULA CARDOSO
Has a bachelor’s degree in Business Administration from the Federal University of Ceará (1993), a bachelor’s in actuarial science from the Federal University of Ceará (2009), a specialization degree in financial management from the State University of Ceará (2005) and a master’s in administration from the State University of Ceará (2007). Is currently a professor at the Federal University of Ceará. Has experience in administration, particularly in business administration. Working especially within the following fields: corporate finance, entrepreneurship and venture capital.
SÉRGIO VITORINO BEZERRA NOGUEIRA
Has a master’s in strategic planning with military applications from the School of Officer’s Improvement (Brazilian Army). Is a specialist in environmental quality management from the University of Santa Catarina. Has a bachelor’s degree in economics from the Federal University of Ceará. Has a master’s in business economics from the Les Illes Balears University. Former Vice President of ACEP (2005-2009). Since retiring from the military has continued professorship at UFC and is the current Director-President of ACEP (since 2009).
TERESINHA MARIA CAVALCANTI COCHRANE
Has a degree in law and accounting from the Federal University of Ceará, a specialization degree in accounting from the Federal University of Ceará and a master’s in controllership and accounting from the University of São Paulo. Currently is a retired adjunct professor from Federal University of Ceará, although provides tutoring in the modality of distance education and is a professor at the Virtual UFC Institute. Coordinates specialization courses in: accounting, tax planning and university management at the Federal University of Ceará. Has experience in the area of accounting, tax planning and management, and public administration.