FACE - Trabalhos de Conclusão de Curso

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Inclusão e alfabetização financeira no Brasil: um estudo bibliométrico
(Universidade Federal de Goiás, 2024-07-17) Bezerra, Vitor Gabriel Rodrigues; Borges Júnior, Dermeval Martins; Santos, Geovane Camilo dos; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da
This study aimed to investigate scientific research on the topics of literacy and financial inclusion published in the Scientific Journals Electronic Library (SPELL) database. The period under analysis was between 2013 and 2023. The keywords used to collect the articles were: “financial literacy” and “financial inclusion” in the titles or abstracts, in Portuguese. 61 articles were selected to compose the sample. In order to raise the profile of scientific production on these topics, research with a quantitative approach, of an exploratory nature, was carried out, based on secondary sources, through a bibliometric analysis. Regarding the productivity of journals, data analysis demonstrated that eleven journals were responsible for 44.26% of publications, in a total of 45 journals. This suggests that publications are concentrated in a small group of more active journals. Regarding productivity over the years, it is noted that the majority of articles were published from 2016 onwards, with a peak in 2023 with eleven publications. Regarding the productivity of authors, Kelmara Mendes Vieira (Federal University of Santa Maria) stands out as the most influential author with seven publications. Regarding the focus of the research, it was noticed that almost half of the publications, around 46%, addressed behavioral factors. As a contribution, this research reduced a significant gap by promoting detailed and recent bibliometric research on the topics of literacy and financial inclusion, given that there are few bibliometric studies that specifically address financial inclusion.
Análise de carteiras compostas por ações de empresas de setores potencialmente poluidores: há um prêmio de retorno?
(Universidade Federal de Goiás, 2024-07-18) Camargo, Pedro Henrique Grizelak Ferreira.; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Moura, Paulo Junio Pereira de; Machado, Lúcio de Souza
This study aimed to examine the returns of portfolios composed of stocks from companies in potentially polluting sectors, as defined by Law 10,165 of 2000, and compare them with portfolios composed of non-polluting companies. The research adopted a quantitative and descriptive methodology, utilizing secondary data from the Economatica database. The sample included 223 Brazilian companies listed on B3, covering the period from 2018 to 2022. Portfolios were constructed, divided between potentially polluting and non-polluting companies, totaling 217 portfolios. The analysis used descriptive statistics and the t-test for difference of means to evaluate portfolio returns. The results showed that, in terms of average returns, there was no significant difference between the portfolios of polluting and nonpolluting companies. However, when analyzing higher return percentiles, it was observed that portfolios of non-polluting companies outperformed those of polluting companies, indicating inferior performance of the latter in the best return scenarios.
Receita pública: efeitos das transferências intergovernamentais na composição das receitas correntes do município de Aparecida de Goiânia
(Universidade Federal de Goiás, 2024-07-25) Pereira, Medley Ribeiro; Oliveira, Johnny Jorge de; Oliveira, Johnny Jorge de; Souza, Emerson Santana de; Oliveira, Luiz Carlos da Silva
Public revenues in general represent the means by which a country can achieve its social objectives and satisfy the general needs of its people. Thus, in addition to assigning tax powers to federal entities, the Magna Carta of 88 also established cooperation mechanisms between entities, among which intergovernmental transfers of financial and budgetary resources stand out. In this sense, in addition to having their own revenue, states and municipalities can count on resources from other members of the federation to achieve their state objectives. Therefore, it is important to identify the composition of public revenue and know the effects that intergovernmental transfers have on revenue. Thus, the objective of this work was to verify the effect of intergovernmental transfers on the composition of public revenue in Aparecida de Goiânia in the time frame between 2012 and 2021. Through the analysis of the composition of current revenues and the verification of their trends, the different types of transfers made to the municipality of Goiás were analyzed. The results show that the ICMS Quota-Part constitutes a significant part of intergovernmental transfers, along with the FPM and FUNDEB quotas. The results also showed that the ICMS Quota presents an increase in its participation in revenue. Furthermore, FUNDEB's participation in the composition of transfers showed a decrease in the period analyzed.
Os impactos da Covid-19 nos honorários de auditoria nas empresas brasileiras de capital aberto
(Universidade Federal de Goiás, 2024-07-19) Marcelino, Marco Antonio Gonçalves; Moura, Paulo Junio Pereira de; Moura, Paulo Junio Pereira de; Machado, Lúcio de Souza; Borges Júnior, Dermeval Martins
This study aimed to assess the impacts of the Covid-19 pandemic on audit fees for publicly traded Brazilian companies listed on the B3 exchange. The research comprised a sample of 170 companies spanning from 2015 to 2022. Data were extracted from the Reference Form and Economática® database. Diagnostic panel tests were conducted, pointing to random effects panel regression methods. Findings indicate that Covid-19, debt levels, profitability, the presence of the Big Four, litigation, and client size are positively and significantly correlated with audit fees, while auditor rotation showed a negative association. Therefore, the study’s results refute the initial hypothesis, suggesting that the complexity and uncertainties of the pandemic period heightened audit risks. This led to an expansion of the audit scope and auditors’ time commitment, resulting in increased remuneration during the pandemic.
A correlação entre o modelo Fleuriet e os parágrafos de incerteza sobre a continuidade operacional emitidos pela auditoria externa
(Universidade Federal de Goiás, 2024-07-19) Lima, Luis Gustavo Borges; Souza, Emerson Santana de; Souza, Emerson Santana de; Machado, Lúcio de Souza; Freire, Mac Daves de Morais
This work aimed to identify whether there is a correlation between the Fleuriet model and the paragraphs of uncertainty about the operational continuity pronounced by the external audit. To meet the proposed objective, the Fleuriet model and the importance of the external audit emphasis on the operational continuity of companies was first approached. In the second moment, the Pearson correlation test was performed among companies that are at risk of continuity using the premises of the Fleuriet model and the companies that presented an emphasis on operational continuity. The result analysis allowed to identify strong correlation between the variables, increasing the correlation gradually over the years. The correlation was 0.64 in 2018, reaching 0.89 in the year 2022. It is concluded that the hypothesis presented at work was accepted, and that using the Fleuriet model it is possible to identify possible risks of operational continuity, model which can be used for third parties and even as an audit procedure for continuity risk assessment.
Execução orçamentária e financeira: um mapeamento dos procedimentos de controle adotados na UFG
(Universidade Federal de Goiás, 2024-07-26) Sousa, Lucas Faleiro; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Silva, Gilberto Crispim da; Oliveira, Johnny Jorge de
The objective of the research is to map the control procedures used in the budgetary and financial execution of the Federal University of Goiás, aiming to verify the level of adherence to standards, laws, regulations and good management and control practices for the period from January 2023 to March 2024. The research is characterized as descriptive and qualitative, with the aid of bibliographical research, using access to the Federal Government's Integrated Financial Administration System and a questionnaire that was applied to the Accounting and Finance Directorate of the Federal Government for data collection. UFG to understand the internal control procedures in their methods, routines and procedures adopted internally with a sample of 12 employees. The results obtained reveal that budget executions are strictly following the rules and legislation applied to the budget in their activities and demonstrating practices for improvements such as segregation of functions and standardization of responsibilities and procedures, mainly related to payment.
Fatores associados à adoção de práticas de gestão financeira dos produtores rurais do Estado de Goiás
(Universidade Federal de Goiás, 2023-01-24) Faria, Gabriel Alves e; Rech, Ilírio José; Taveira, Lis Daiana Bessa; Silva, Júlio Orestes da; Rech, Ilírio José
This study aims to identify the factors related to the adoption of financial management practices by farmers in the state of Goiás. To achieve this objective, a survey was conducted through the administration of questionnaires to Goiás rural producers. The data were analyzed using descriptive statistics. Presented to the Accounting course at the Federal University of Goiás as a partial requirement for approval in the TCC 2 discipline. The research revealed that rural producers recognize the importance of financial management practices in their activities. Although many manage their finances independently, there may be resistance to fully adopting recommended practices. The majority of participants fully agree with the relevance of these practices, indicating their shared perception that they are essential for the success of rural activities.
A percepção dos discentes do curso de Ciências Contábeis da Universidade Federal de Goiás acerca da perícia contábil
(Universidade Federal de Goiás, 2024-01-17) Lima, Daniel Victor Ferreira; Moura, Paulo Junio Pereira de
In attention to the Brazilian legal system, among other professionals, the role of the accounting specialist is evident, when performing the function of an assistant to justice, performing the work of the accounting expert, who will produce a report capable of guiding the judge in his decision-making. decision. However, a survey of the understanding in question on the part of students from different states in Brazil indicates that a large proportion of students do not feel prepared for the expert job market, and due to its complexity, a rate of 3% of the total number of students intends to work professionally as an expert accountant. (Rodrigues, 2013). In view of the above, the present work sought to highlight the perception of students on the accounting science course at UFG regarding the teaching of accounting expertise and their preparation for entry into the job market, through a questionnaire applied to students completing the science course. FACE's accounting records. Therefore, this study is characterized as descriptive, of a survey nature. Among the main findings, we can highlight that only 27% of participants feel properly qualified to carry out professional forensic activity, although there has been a noticeable evolution in this index over the years. In view of the above, the research points to a favorable inclination regarding students' understanding of Accounting Expertise, also identifying areas that can be improved in the teaching process and in preparation for the professional market. These findings highlight the relevance of persisting in improving teaching and preparing students to excel in the field of Accounting Forensics, taking into account market demands and students' aspirations.
Uma análise bibliométrica dos artigos sobre controladoria e sistemas de controle gerencial nos Anais do Congresso USP no período de 2015 a 2022
(Universidade Federal de Goiás, 2024-01-23) Borges, Ludmila Espindola de Moura Rosa; Moura, Paulo Junio Pereira de; Moura, Paulo Junio Pereira de; Machado, Lúcio de Souza; Borges Júnior, Dermeval Martins
The present article aims to analyze the profile of scientific productions published on managerial control and management control systems in the Congress of USP Accounting and Controllership from 2015 to 2022. The research is considered descriptive as it identifies the of the analyzed population. Its approach is quantitative, involving the quantification of data and its treatment through descriptive statistics. Regarding procedures, it is characterized as documentary with bibliometric analysis. Analyses of the characteristics of articles and authors revealed a higher incidence of publications in the year 2020, and most articles are co-authored by two or more collaborators, with a predominant combination of male and female authors. Additionally, it was found that Maria Márcia dos Santos Bortolocci Espejo and Ilsen Maria Beuren led in frequency of appearances, followed by Ana Paula Capuano da Cruz, Carlos Eduardo Facin Lavarda, Daniele Cristina Bernd, José Carlos Tiomatsu Oyadomari, Patrícia Vila Costa Vaz, and Vanderlei dos Santos. The most frequently used keyword is "management control systems," appearing in almost half of the total articles.
Evidenciação de RSC em empresas internacionalizadas: uma análise das companhias abertas brasileiras
(Universidade Federal de Goiás, 2024-01-23) Dias, Cintia Rodrigues de Souza; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Souza, Emerson Santana de; Ferreira, Celma Duque
The objective of this study is to identify the CSR disclosure levels of internationalized Brazilian listed companies in relation to companies with exclusively national activities. The sample consisted of 40 companies listed on the Brazilian stock exchange with data from 2013 to 2022, which totaled 307 company-year observations. The Ranking of Brazilian Multinationals published by Fundação Dom Cabral was used to identify internationalized companies. The CSR disclosure was measured based on the ESG score from Refinitiv Eikon database. The data were analyzed using descriptive statistics, t-test for difference in means and Mann-Whitney non-parametric test. The main results suggest that internationalized Brazilian companies have, on average, a higher ESG score compared to non-internationalized companies. This research demonstrates the growing relevance of social responsibility and transparency in an international context. This study contributes to the theoretical foundation in the CSR literature, by highlighting the importance of CSR disclosure for building corporate image and reputation in a global market. For future research, it is suggested to expand the sample to compare CSR disclosure between public Brazilian companies and closed Brazilian companies.
Neoliberalismo e financeirização: uma análise de suas influências na organização curricular do curso de graduação em contabilidade das universidades federais
(Universidade Federal de Goiás, 2023-11-30) Santos, Anderson Gomes de Araújo; Soares, Juliano Lima; Pereira, Ednei Morais
This work seeks to analyze how neoliberalism and financialization have interfered in the training of accounting professionals, through curricular means, in the establishment of professional competencies and skills and also in the conduct of undergraduate courses. The objective of this work was to analyze how the curricular organization of undergraduate accounting courses offered at federal universities has been organized with the aim of complying with neoliberalist precepts, supported by the process of financialization. To this end, the following methodological path was followed, firstly a literature review was carried out covering the following descriptors: neoliberalism, fina ncialization, accounting, training and curriculum. Next, the curricula of undergraduate accounting courses offered by federal universities in Brazil were analyzed. Subsequently, a survey and systematization of the disciplines with a financial bias offered in these courses were carried out. The basic and complementary bibliographies and the frequency in which the works were included in these documents were analyzed. This production is based on epistemological assumptions that consider knowledge, its producti on and learning within a system of beliefs and specific power relations. Thus, this production is located in the field of critical and interpretative accounting research, which considers accounting training beyond the use of accounting principles in a prag matic, political way and consistent with neoliberal interests.
Despesa com pessoal à luz da Lei de Responsabilidade Fiscal: análise do estado de Goiás no período de 2012 a 2021
(Universidade Federal de Goiás, 2023-08-14) Ribeiro, Tiago Rodrigues; Oliveira, Luiz Carlos da Silva; Tiago Rodrigues; Oliveira, Luiz Carlos da Silva; Souza, Emerson Santana de; Silva, Gilberto Crispim da
The control of public expenditure on personnel is essential for society, as these expenditures represent one of the most significant expenditures in the public sector. In this context, the study of the behavior of expenditure on personnel in the State of Goiás in the period from 2012 to 2021 proves to be relevant and of interest to society as it contributes to government planning actions according to the interests of the population. The general objective of the research comprises the analysis of the behavior of expenses with personnel of the Executive, Legislative and Judiciary Powers, the Public Ministry, and the State of Goiás on a consolidated basis, in the period from 2012 to 2021, in light of the maximum, prudential and alerts set out in the Fiscal Responsibility Law (LRF). The study is characterized as applied, descriptive, qualiquanti, bibliographical and documental. Data collection was carried out indirectly, by consulting the Budget Execution Summary Reports (RREO) and Fiscal Management Reports (RGF) for the years 2012 to 2021, fiscal management transparency instruments provided for in the LRF. Data analysis showed that consolidated Net Current Revenue increased 135.96% between 2012 and 2021, while consolidated personnel expenses increased 122.34% in the same period, allowing to infer that the control advocated by the LRF during the years 2012 and 2021 was effective, even in the face of some overcoming the limits established by law. Violations of the maximum and prudential limits were evidenced, for example, in 2019, the first being in the Executive branch and the second in the consolidated, while in the Legislative and Judiciary branches, and in the Public Prosecutor's Office, Total Personnel Expenses remained at levels insurance during the research period, with the exception of 2018 in the Legislative, when the prudential limit was exceeded. The survey also revealed the reframing of personnel expenses within the respective legal limits after the violation of the maximum limit by the Executive Branch and the overcoming of the consolidated prudential limit, both in 2019, as determined by the LRF. Thus, the results demonstrated, in summary, that the LRF proved to be effective as a rule for controlling personnel expenses in relation to the object and period studied, given that its framework of instruments and limiting conditions were able to contain the increase in expenses with personnel when needed.
Estrutura de capital das empresas com concentração de propriedade
(Universidade Federal de Goiás, 2023-08-09) Damaceno, Thálita Silva; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
The objective of this research is to examine the capital structure of companies with ownership concentration, to verify if there are differences with respect to the others. For this purpose, data were collected on the debt-equity ratio and the percentage of ownership concentration of the largest shareholder of Brazilian public companies listed on the B3. The study sample included data from all Brazilian publicly traded companies available in the Economatica database from 2018 to 2022, for a total of 1,940 firm-year observations. The data were analyzed using descriptive statistics, t-test of differences in means, and non-parametric Mann-Whitney test. The results indicated that there are no differences between the capital structure of companies with concentrated ownership and the others. In view of the above, this research contributes to the literature, since it expands the results on the theme of corporate finance in the Brazilian scientific environment.
Análise do desempenho econômico-financeiro dos clubes de futebol brasileiros no período da pandemia
(Universidade Federal de Goiás, 2023-08-11) Souza, Luis Henrique de Oliveira; Moura, Paulo Junio Pereira de; Moura, Paulo Junio Pereira de; Zanolla, Ercílio; Souza, Emerson Santana de
Football as a market generates billions of reais annually in Brazil, directly and indirectly contributing to the Brazilian economy. However, the COVID-19 pandemic posed new challenges to all sectors of the country, especially to football clubs, which faced game suspensions and lockdown measures. In light of this context, the objective of this research was to analyze the impacts of the pandemic on the economic and financial performance of Brazilian football clubs from 2019 to 2020. To achieve this, a mixed approach combining elements of quantitative and qualitative research was employed. The main findings revealed a challenging scenario through the analysis of financial and economic indicators of Brazilian football clubs, characterized by recurring financial difficulties stemming from poor management and lack of transparency. The financial crisis resulting from COVID-19 had a significant impact on the economic and financial performance of these clubs during the analyzed period, particularly affecting debt structure, profitability, and club's earnings. The results of this research provided valuable insights for the financial management of football clubs, enabling the identification of strategies aimed at ensuring the economic sustainability of these institutions during times of crisis. This will contribute to the resumption and continuity of sports activities while strengthening governance and transparency within the sector.
Gestão do capital de giro durante a pandemia do COVID-19
(Universidade Federal de Goiás, 2023-08-11) Rios, Lucas Gomes; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lúcio de Souza; Moura, Paulo Junio Pereira de
The study aimed to analyze the changes in working capital management of publicly traded companies during the COVID-19 pandemic. Data regarding the performance of the companies were collected, and the variables for analysis continued. As a sample, the study included all publicly traded companies listed on the Brazilian stock exchange (B3), relying on data from the 2018-2019 and 2020-2021 periods, grouped separately to interpret changes before and during the pandemic, this resulted in 1,328 observations. To achieve the results, the T Test was performed, and to bring greater robustness to these result. With this, the results showed that the variables of net working capital (CCL) and average supplier payment period (PMPF) of the companies changed statistically significantly in the averages, concluding that they postponed the crisis caused by the COVID-19 pandemic. In addition, the average storage period (PME), average accounts receivable period (PMCR) and cash conversion cycle (CCC) variables did not show statistically significant changes, that is, they did not protect changes during the pandemic.
Fatores determinantes da liquidez dos fundos de investimento imobiliário
(Universidade Federal de Goiás, 2023-08-09) Machado, Guilherme Barroso; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Santos, Geovane Camilo dos; Costa, Tatiane Bento da
The objective of this study is to examine the determining factors of the liquidity of Real Estate Investment Funds. This research provides a new understanding of the effects that variables representative of REITs characteristics can exert on their trading volume, to strengthen knowledge for this class of investments and encourage asset diversification in light of Portfolio Theory. The final sample consisted of 803 observations of REITs traded on the Brazilian stock exchange (B3) and comprised between the years 2017 to 2022. Descriptive statistics and regression models with panel data were used to analyze the sample data. The findings indicate that the stock exchange liquidity ratio is best explained by the market value and the price-to-book (P/BV) indicator of the REIT, with emphasis on the management fee, considering that Pearson's correlation matrix indicated a statistically significant association. Furthermore, it should be noted that carrying out controls by class and year, individually or jointly, does not represent improvements in explaining liquidity.
Impacto das práticas ESG na decisão do investidor: uma análise do market to book nas empresas listadas na bolsa de valores brasileira
(Universidade Federal de Goiás, 2023-08-11) Mendes, Gabriel Silva; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lúcio de Souza; Moura, Paulo Junio Pereira de
The aim of this study was to analyze whether companies that prioritize ESG practices in their businesses exhibit significant differences in the market-to-book ratio compared to those not known for such practices. For that, was consulted companies listed on the Brazilian Stock Exchange (B3) were analyzed, using data from 2009 to 2022 for the three levels of governance. The S&P/B3 Brazil ESG index and the Market to book indicator were considered as variables. Descriptive statistics analysis (average, median, standard deviation, maximum and minimum), T-test for mean difference, and Wilcoxon rank-sum test were employed, after after verifying the existence of non-parametric data. The results indicated that there aren’t statistically significant differences in the means of the Market to book between the groups of companies with ESG indicators above and below the median, refuting the study hypothesis. This suggests that the ESG performance of companies does not significantly influence the relationship between market value and the book value of assets.
Análise da divulgação das provisões e dos passivoscontingentes tributários das empresas do agronegócio listadas na B3
(Universidade Federal de Goiás, 2023-08-09) Pereira, Emanueli da Rocha; Rech, Ilirio José; Machado, Camila Araújo; Silva, Júlio Orestes da; Rech, Ilirio José
The lack of information or incomplete disclosure of provisions and contingent liabilities can influence the analysis of the financial performance of companies and persuade users of accounting accounts to make an appropriate decision. From this perspective, the objective study analyzes the level of disclosure of contingent liabilities and provisions taxes of agribusiness companies in the processed food subsector. To this end, the 14 companies in this subsector listed on B3 were followed, from 2018 to 2022. In order to analyze the disclosed information of the listed companies, a qualitative, descriptive and documentary research was carried out and data analysis was carried out based on a checklist prepared from CPC 25 – Provisions, Contingent Liabilities and Contingent Assets. The results showed that not all disclosure criteria for provisions and contingent liabilities are disclosed by companies, with an average disclosure of less than 60% of the items in the five years analyzed. Thus, it is concluded that in order to improve the transparency of the company's economic and financial situation and to assist users in decision-making, companies must review and improve the information disclosed about provisions and contingent liabilities.
Gestão de capital de giro em empresas sustentáveis
(Universidade Federal de Goiás, 2023-08-11) Gomes, Amanda Serafim; Borges Junior, Dermeval Martins; Borges Junior, Dermeval Martins; Machado, Lúcio de Souza; Moura, Paulo Junio Pereira de
This study aimed to identify the relationship between the participation of Brazilian publicly traded companies in the ISE (Sustainability Index) and their performance in working capital management, measured by Net Working Capital, Average Inventory Holding Period, Average Payment Period to Suppliers, Average Accounts Receivable Collection Period, Cash Conversion Cycle, and Working Capital Requirement. The sample included publicly traded companies listed on B3 from 2013 to 2022, with those lacking necessary data for variable calculation excluded, resulting in a total of 2980 firm-year observations. After segregating by ISE, there were 596 firm-year observations from companies composing the index and 2384 from other companies. The analysis of results was based on the T-test, assuming data normality based on the Central Limit Theorem. The Mann-Whitney Test was also conducted in case of non-normality. As a result, companies in the ISE group showed better results in most of the studied variables, which were statistically significant at the 10% level, confirming that companies with good sustainable practices have better working capital management compared to others. However, the Working Capital Requirement (WCR) variable differed from the rest, being higher than expected in ISE companies, which could be attributed to certain subsectors in the sample having high inventories and accounts receivable, thereby increasing the group's average.
Déficit nas entidades fechadas de previdência complementar: da regulamentação relativa à fiscalização e à punibilidade dos agentes
(Universidade Federal de Goiás, 2023-02-17) Oliveira, Priscilla Helena de; Rech, Ilírio José; Rech, Ilírio José; Silva, Júlio Orestes da; Roriz, Ataualpa Veloso
The Supplementary Pension Scheme is one of the pillars that make up the Brazilian Social Security, being optional, and subdividing into open and closed supplementary pension. It is incumbent upon the National Superintendence of Complementary Pension Plans to inspect and supervise the activities of closed supplementary pension plan entities. The main objective of the work is to investigate the efficiency of the inspection and supervision process of the closed supplementary pension plan entities, as well as to verify if the imposed penalties are capable of intimidating, with the application of the applicable criminal law (if any), pension fund managers, avoiding the commission of crimes against closed supplementary pension entities. The methodology used was bibliographical research, presented in the format of an empirical article, containing sections of introduction, social and economic relevance of pension funds, literature review, methodology, results and discussions and final considerations. From the results arising from the opposition of legislation and documents produced by the Public Power (reports, as a rule), it was verified that the regulatory framework, in force, to combat the impunity of the agents that attack the closed supplementary pension plan entities is fragile and that, associated to inspection vulnerability, brings potential risk of maximization of deficits of closed private pension entities.

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