REGIÃO METROPOLITANA DE GOIÂNIA (RMG)
URI Permanente desta comunidade
A Região Metropolitana de Goiânia compreende: Campus Colemar Natal e Silva, Campus Samambaia, Campus Aparecida de Goiânia os ministrados nesses campus são:
1) - Colemar Natal e Silva: Direito, Enfermagem, Engenharia Ambiental e Sanitária, Engenharia Civil e Ambietal,Engenharia da Computação, Engenharia Elétrica, Engenharia Mecânica, Farmácia,Medicina, Nutrição, Odontologia, Pedagogia e Psicologia.
2) - Campus Samanbaia: Administração, Agronomia, Arquitetura e Urbanismo, Artes Cênicas, Artes Plásticas, Artes Visuais, Biblioteconomia, Biomedicina, Biotecnologia, Ciências Biológicas,Ciências Contábeis, Ciências da Computação, Ciências Econômicas, Ciências Geoambientais, Ciências Sociais, Dança, Design de Ambientes, Design de Moda,Design Gráfico, Direção de Arte, Ecologia e Análise Ambiental, Educação Física, Engenharia de Alimentos, Engenharia de Software, Engenharia Florestal, Engenharia Química, Estatística, Filosofia, Física, Física Médica, Geografia, Gestão da Informação, História, Jornalismo, Letras, Licenciatura Intercultural, Matemática, Medicina Veterinária,Museologia, Música, Musicoterapia, Políticas Públicas, Publicidade e Propaganda, Química,Química Industrial, Relações Internacionais, Relações Públicas, Sistemas de Informação e
Zootecnia.
3) Campus Aparecida de Goiânia: Engenharia de Produção, Engenharia de Materais, Engenharia de Transportes e Geologia.
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Navegando REGIÃO METROPOLITANA DE GOIÂNIA (RMG) por curso "Ciências Contábeis (RMG)"
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Item 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 JoséThe 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.Item 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 deFootball 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.Item 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 VelosoThe 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.Item 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 daThe 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.Item 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 dosThe 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.Item 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 daThe 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.Item 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 deThis 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.Item 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 deThe 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.Item 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 deThe 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.