REGIÃO METROPOLITANA DE GOIÂNIA (RMG)

URI Permanente desta comunidade

http://200.137.215.59//handle/ri/575

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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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.
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.
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.
Análise da internacionalização na gestão do capital de giro
(Universidade Federal de Goiás, 2024-12-03) Silva, Ana Cristina Oliveira; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lúcio de Souza; Moura, Paulo Junio Pereira de
This study aims to examine the differences in working capital management between domestic and internationalized companies. Data from 1,636 publicly traded companies were used, covering the period from 2013 to 2018, obtained from the Economatica® database and Fundação Dom Cabral. The working capital management metrics employed include variables such as net working capital, average inventory period, average payment period to suppliers, average receivables period, cash conversion cycle, and working capital requirement. For the analysis, the t-test was applied to compare the working capital management of domestic and internationalized companies. In general, the results confirmed the hypothesis that there are significant differences in the average working capital management metrics between internationalized and non-internationalized companies, with the exception of the average payment period to suppliers. As an academic contribution, this research provides findings that may prompt further studies. For future research, it is suggested to include a more detailed sectoral breakdown, incorporate new variables, and utilize alternative data sources to obtain more up-to-date information.
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.
Análise de indicadores econômico-financeiros de empresas listadas no índice de sustentabilidade empresarial
(Universidade Federal de Goiás, 2024-07-17) Souza, Larissa Dias; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
The sustainability has emerged as a topic in debate in the last few decades, extending its discussion into corporations, their structure and their performances and the adoption of sustainable is a decision based in the influence on their business performance. This study aims to investigate whether the participation in the ISE improves the average of the economic-financial indicators of the publicly traded companies and aims to contribute to clarifying the discrepant results of previous studies, therefore to contribute to the theoretical foundation for management practices that seek to adapt in order to gain more advantages and attract investors. The data used on the analysis were secondary data gathered on Economatica, and were collected for all publicly traded Brazilian companies on B3 over the last five years, from december 31, 2019, to 2023. The variables analyzed included quick ratio, current ratio, total debt ratio, long-term debt ratio, ROA and ROE, and, after the outlier data treatment, were used descriptive statistics and the t-test for mean differences to compare indicator averages. The findings suggest that financial metrics, such as the liquidity and indebtedness ones, differ in their averages between sustainable and non-sustainable companies, indicating sustainability is influence only in liquidity and rentability, but the rentability ratios didn’t showed significant differences in their averages.
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.
Análise do perfil orçamentário do município de Aparecida de Goiânia entre 2015 e 2022
(Universidade Federal de Goiás, 2024-07-25) Lu , Hsueh Yi; Oliveira, Johnny Jorge de; Oliveira, Johnny Jorge de; Souza, Emerson Santana de; Oliveira, Luiz Carlos da Silva
The public budget is a compulsory instrument for the planning and execution of public entities. With the scarcity of resources and the growing demand for responsible management, the public budget has increasingly become the focus of studies, research and work. The main objective of this work was to research and evaluate the dynamics of revenue collection and budgetary expenses in the city of Aparecida de Goiânia from 2015 to 2022. This case study is descriptive and exploratory, with data collected through documentary analysis of the budget documents available on the municipality's transparency portal. The methodology used involved descriptive statistical techniques to extract relevant information about the municipality's budgetary behavior. The results showed that, among the revenue collected, current transfers represented the majority, indicating financial dependence on other federative entities to meet local needs. With regard to current and capital expenditure, there was a downward trend in interest and debt charges and an increase in debt amortization, demonstrating responsible management of the municipal budget. Furthermore, the municipality presented a current surplus in the period analyzed, indicating that current revenues exceeded capital expenditures. In conclusion, the municipality demonstrated effective and responsible management, and constant monitoring and control of the public budget helps public managers make decisions. The contribution of this work lay in the verification and analysis of the budgetary reality of Aparecida de Goiânia in the period analyzed.
Análise dos indicadores financeiros e atuariais: um estudo no GOIANIAPREV
(Universidade Federal de Goiás, 2024-12-06) Lourencetti Junior, Mario Marino; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Souza, Emerson Santana de; Oliveira, Johnny Jorge de
The general objective of this work was to present the actuarial and financial situation of GOIANIAPREV, the RPPS of the municipality of Goiânia, from 2020 to 2023, through economic, financial and current indicators. A survey of primary and secondary data was carried out, where information was collected from the accounting statements of GOIANIAPREV (Social Security Institute for Employees of the Municipality of Goiânia), as well as others such as: financial balance sheet, comparison of budgeted revenue with that collected, comparison of authorized expenses incurred, Corporate Management Report, Annual Actuarial Valuation Report, Actuarial Valuation Results Statement (DRAA) of CADPREV and the Annual Budget Law (LOA) of 2024, which presented the complete statement of consolidated Net Current Revenue for the period from 2020 to 2023. The results found indicate that the current financial and operational situation of the RPPS in the municipality of Goiânia is worrying, considering that the Institute, in the applied period, presented a financial and operational deficit. The occurrence of this imbalance ends up interfering with the financial sustainability of the social security entity and revealing the need for financial transport to cover this deficit and reward alternatives to combat the negative balance of the social security fund in the municipality of Goiânia.
Análise dos principais assuntos de auditoria no setor do agronegócio brasileiro
(Universidade Federal de Goiás, 2024-08-02) Fernandes, Gabriel Oliveira; Rech, Ilírio José; Rech, Ilírio José; Furtado, Lara Elen Dias; Silva, Júlio Orestes da
The aim of this study was to analyze the main audit issues (PAAs) of the financial statements of companies listed on B3 in the agribusiness sector. To achieve the objective, audit matters were analyzed, with emphasis on the agro-industrial companies (group 1) and those that have biological assets (group 2). Of that In this way, a sample survey was carried out for the period 2022 and 2023. Data analysis was carried out through the deductive method and the descriptive method based on the analysis of content of the PAAs. As a result, it can be concluded that the main audit matters reflect critical areas of attention related to taxes, measurement and recognition of biological assets, hedge accounting and company acquisitions. As a result, it was found that the comparative analysis provides important elements and information for investors and managers of companies, allowing a more comprehensive assessment of the investment environment and opportunities in the agricultural market.
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.
Desempenho econômico-financeiro na transição para o comércio digital: uma análise das empresas do setor de varejo
(Universidade Federal de Goiás, 2024-07-17) Corrêa, Letícia Oliveira; Ferreira; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
The internet and e-commerce have revolutionized business relationships, especially during the Covid-19 pandemic, when they became a necessity for companies to survive. The transition to the digital environment has been driven by increasingly connected and demanding consumers, seeking convenience and security when shopping online. The objective of this research is to examine the performance of retail companies that have embraced digital commerce, through the adoption of their own e-stores, in relation to others, by evaluating economic and financial indicators. The data were collected from the financial statements of retail companies listed on B3, covering the period from 2019 to 2023. The variables analyzed include current and general liquidity, general and long-term debt, return on equity (ROE) and return on assets (ROA). The research is classified as quantitative and descriptive, using the t-test as a statistical technique for analyzing numerical data and seeking to describe the characteristics of companies that have migrated to e-commerce. Preliminary results indicate that e-commerce companies demonstrate greater liquidity and access to long-term capital, but also have higher levels of debt. Companies that have not adopted e-commerce show better returns on investors' equity. It is concluded that the adoption of e-commerce does not automatically guarantee better economic and financial performance. Success in the digital environment depends on a combination of factors, including comprehensive management strategies, investment in technology, efficient logistics, and appropriate marketing strategies. Understanding the effects of technological transition is crucial for academics and business decision-makers, as it provides the information needed to operate in a competitive and rapidly evolving market. Optimizing the economic and financial performance of retail companies during this transition is essential to ensure their long-term competitiveness, contributing to both the advancement of knowledge and practice in business strategy and the digital economy. Recognizing its limitations, such as the period of analysis and the exclusivity of publicly traded companies, it is suggested that future studies consider a more diverse sample and include qualitative metrics for a more complete understanding of the effects of the transition to e-commerce.
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.
Efeito da pandemia de COVID-19 nos preços de aquisição de sacas de café
(2024-12-03) Cardoso, Gabriel Leal; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lucio de Souza; Moura, Paulo Junio Pereira de
The coffee is a significant product in Brazilian social and economic contexts. As a commodity, its price is sensitive to events that impact production or the market. The Covid-19 pandemic was an event that affected the global market; thus, managerial analyses related to prices during this period are relevant. This research aimed to examine the effect of the Covid-19 pandemic on the price of coffee bags, considering blends of arabica and conilon species. This study has a quantitative and descriptive nature, considering the prices of arabica and conilon coffee bags over three two-year periods (with the pandemic period being the focus of the analyses and discussions). It is noted that the price of coffee bags increased over time, from the two years preceding the pandemic to the second year after it, across all observed blends. It is important to highlight that the pandemic period showed greater price volatility compared to the prior and subsequent time intervals observed. This research contributes by demonstrating that the pandemic period affected coffee prices both through an average increase and through heightened volatility. In this sense, it is observed that based on the conclusions obtained regarding prices, market decisions can be made through managerial analyses. However, the brief time frame and the fact that only the price variable was considered are pointed out as limitations of this research, which could be explored further in the future.
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.
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.
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.
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.
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.

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