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Estrutura de capital das empresas com concentração de propriedade
(Universidade Federal de Goiás, 2023-08-09)
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)
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.
Identification and proportion of the enantiomers of the antihypertensive drug chlortalidone in its Form II by high quality single-crystal X-ray diffraction data
Chlortalidone (CTD) is a diuretic drug largely used as part of antihypertensive therapies. It is marketed as an equimolar mixture of its enantiomers in the racemic crystal phase named Form I, despite of the higher aqueous solubility of another crystal form. The latter, named Form II, was thought to contain both enantiomers as a racemic conglomerate, i.e., in the form of a mixture of crystals, half of which consists solely of the (R)-enantiomer, the other half the (S)-enantiomer. The occurrence of both enantiomers in individual crystals of CTD Form II was demonstrated in this study. Spontaneous resolution does really occur upon crystallization, as presumed previously even without physical evidence of the (S)-enantiomer. Both (R) and (S)-enantiomers were successfully identified as two domains of a twinned by inversion single crystal of CTD Form II. A reliable Flack parameter of 0.14(4) allowed to determine the proportion of the enantiomers in the crystal, which is formed with 86% of the (R)-enantiomer and 14% of the (S)-enantiomer.
Development of carvedilol-cyclodextrin inclusion complexes using fluid-bed granulation: a novel solid-state complexation alternative with technological advantages
Objectives This study sought to evaluate the achievement of carvedilol (CARV) inclusion complexes with modified cyclodextrins (HPbCD and HPcCD) using fluid-bed granulation (FB). Methods The solid complexes were produced using FB and spray drying (SD) and were characterised by differential scanning calorimetry (DSC), Fourier transform infrared spectroscopy (FTIR), powder X-ray diffraction, SEM, flowability and particle size analyses and in vitro dissolution. Key findings The DSC, FTIR and powder X-ray diffraction findings suggested successful CARV inclusion in the modified b- and c-cyclodextrins, which was more evident in acidic media. The CARV dissolution rate was ~7-fold higher for complexes with both cyclodextrins prepared using SD than for raw CARV. Complexes prepared with HPbCD using FB also resulted in a significant improvement in dissolution rate (~5-fold) and presented superior flowability and larger particle size. Conclusions The findings suggested that FB is the best alternative for large-scale production of solid dosage forms containing CARV. Additionally, the results suggest that HPcCD could be considered as another option for CARV complexation because of its excellent performance in inclusion complex formation in the solid state.
Gestão do capital de giro durante a pandemia do COVID-19
(Universidade Federal de Goiás, 2023-08-11)
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.