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- Campus Samambaia, Campus Colemar Natal e Silva, Campus Aparecida de Goiânia.
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Item type: Item , Custo de oportunidade da não legalização da produção de cannabis em larga escala no Brasil(Universidade Federal de Goiás, 2025-06-20) Siqueira, Marina Andréa Alves; Cunha, Moisés Ferreira da; Cunha, Moisés Ferreira da; Silva, Júlio Orestes da; Pereira, Ednei MoraisThis study aims to analyze the opportunity cost of not legalizing cannabis on a large scale in Brazil. The research adopts a qualitative and quantitative approach, through the joint analysis of historical events, from the prohibition to the present day, in which there is a global trend towards legalization, of economic events, with the impacts of cannabis in Brazil, bringing together the sectors that can benefit, and of accounting events, relating data for interpretation. Based on the data obtained, the opportunity cost was calculated for the years 2014 and 2024, verifying its existence and the relationship between the variables analyzed. The results indicated that there is, therefore, a choice today for the less advantageous scenario over the most advantageous one for the topic of cannabis in the country. However, due to the prohibition, there is a data gap and an unexplored potential for studies and markets to be still developed.Item type: Item , A eficácia do índice de sharpe como ferramenta de ranqueamento de fundos de investimentos em renda variável no Brasil(Universidade Federal de Goiás, 2025-06-20) Cassemiro, Douglas Alves; Cunha, Moisés Ferreira da Cunha; Cunha, Moisés Ferreira da; Rech, Ilírio José; Silva, Júlio Orestes daThis study aims to evaluate the effectiveness of the Sharpe Ratio as a ranking tool for equity investment funds in the Brazilian market. The research is characterized as quantitative, descriptive, and applied, based on a sample of 1,293 funds with a continuous 36-month historical track record and a minimum net asset value of BRL 50 million. For the empirical analysis, two statistical tests were employed: Spearman’s rank correlation coefficient, to measure the degree of association between cumulative return rankings and Sharpe-based rankings, and simple linear regression, to assess the explanatory power of the Sharpe Ratio over fund performance. The results revealed a strong and statistically significant correlation between the evaluated metrics, as well as substantial predictive power of the Sharpe Ratio, especially when calculated using the Selic rate as the risk-free benchmark. The findings contribute to the academic literature on risk-adjusted performance evaluation and provide relevant insights for asset allocation decisions by institutional investors and portfolio managers.Item type: Item , Estrutura de capital de empresas brasileiras: uma análise dos determinantes(Universidade Federal de Goiás, 2025-11-25) Pinho, Gabriel Souza; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dosCapital structure is considered one of the central pillars of corporate finance and remains a widely discussed topic in the literature. This is because it seeks to answer a fundamental question: is there an optimal combination of financing sources capable of maximizing a company’s value? In this context, two theories stand out in academic debates. The first is the Trade-off Theory, which argues for the existence of an optimal capital structure achieved by balancing the tax benefits of debt with the costs associated with potential financial distress. The second is the Pecking Order Theory, which proposes a hierarchy of financing sources in which firms first prefer to use internal funds, then resort to debt, and only lastly issue equity—aiming to minimize the effects of information asymmetry. This study aimed to investigate the relationship between the factors that influence the capital structure of Brazilian companies, seeking to understand how these elements affect their financing decisions. In addition, it sought to assess the applicability of classical theories within an emerging economy. The research adopted a quantitative and descriptive approach, using secondary data extracted from the financial statements of publicly traded companies listed on B3 – Brasil, Bolsa, Balcão, covering the period from 2018 to 2024. The analysis considered dependent variables related to leverage (total, short-term, and long-term), as well as internal independent variables such as profitability, asset tangibility, and firm size. Data analysis was conducted through descriptive statistics and linear regression models using panel data. The results indicate that profitability aligns with the Pecking Order Theory, suggesting that more profitable companies prefer self-financing, whereas asset tangibility shows a dual relationship with leverage, supporting aspects of the Trade-off Theory. This research complements previous studies by contributing to the debate on capital structure, the relationship among its determinants, and the applicability of classical theories within the Brazilian economic environment.Item type: Item , Alfabetização financeira na graduação: desigualdades raciais e socioeconômicas entre cotistas da UFG(Universidade Federal de Goiás, 2025-06-17) Durval, Rafael da Costa; Cunha, Moisés Ferreira da; Cunha, Moisés Ferreira da; Machado, Camila Araújo; Rech, Ilírio JoséThis study analyzed the level of financial literacy among students at the Federal University of Goiás (UFG), with emphasis on ethnic-racial and socioeconomic disparities between quota students (black, indigenous and quilombolas) and non-quota students. Starting from the context of affirmative action policies, which have expanded access to higher education, the research investigated how historical factors of economic and educational exclusion impact the knowledge and financial behavior of these groups. The methodology combined quantitative approaches (questionnaires adapted from Potrich et al., 2016) and qualitative approaches, applied to a stratified sample of 122 students, to assess variables such as income, type of pre-university school, access to financial services, and consumption habits. Contrary to previous studies, such as those by Potrich et al. (2013) and Lusardi and Mitchell (2014), which suggest significant differences in the level of financial literacy between ethnic and socioeconomic groups, the results of this research did not confirm such disparities in a statistically significant way. The average financial literacy among the respondents was 3.51 on a 5-point scale, indicating moderate knowledge, but without marked differences between quota and non-quota students when controlling for variables such as family income and age. Regression analysis showed that ethnicity explained only 1.35% of the variation in financial literacy (R2 = 0.0135; p = 0.8262), while family income had an even smaller impact (R2 = 0.00076; p = 0.763). Similarly, educational background (public or private) was not a relevant predictor (R2 = 0.0046; p = 0.4599). These results contradict the initial hypothesis (H1) that quota students would have lower levels of financial literacy due to historical factors of exclusion. The university experience (H4) may have acted as an equalizing factor, reducing pre-existing asymmetries. However, it was observed that inappropriate financial practices, such as the irregular use of credit cards and lack of planning, persist regardless of race or income, reinforcing the need for institutional policies that integrate. financial education with academic training.Item type: Item , Desconstruindo imagens: representações visuais da evolução dos hominídeos e a problematização da “marcha para o progresso"(2026) Goldschmidt, Andréa Inês; Guimarães, Simone Sendin MoreiraThis qualitative study collected 2.622 images of human evolution available online via Google Images using the descriptors "human evolution, "hominid evolution" and "Homo sapiens evolution". It analyzed 740 of them. It aimed to identify the epistemological conceptions in these images and assess whether they foster an adequate understanding of the evolutionary process in science education. The images analyzed yielded three categories, showing that 47.16 % presented a linear view of the evolutionary process through parodies; 36.62 % presented a linear view of the evolutionary process; and only 16.22 % presented a cladogenic view. Many of the illustrations reinforce misconceptions, such as the evolution from ape to human, in addition to highlighting androcentric and Eurocentric representations, with humans almost exclusively represented as male. The results indicate that most of the images reproduce simplified, linear, and erroneous views of evolution, corroborating scientific denialism regarding androcentrism and Eurocentrism, indicating the supremacy of races. Such results undermine scientific understanding of the evolutionary process, perpetuating myths such as the idea of continuous progress. The scarcity of cladogenetic images, which adequately represent the branching of species from common ancestors, reveals the need for critical teacher training, providing opportunities for visual literacy. The study highlights that the uncritical use of misleading images available in digital media poses a challenge to scientific literacy, requiring pedagogical mediation to avoid misinterpretations and cultural and gender stereotypes in the teaching of human evolution.