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    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.
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    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.
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    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.
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    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.
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    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.
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    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.
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    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.
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    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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    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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    Empresas de energia elétrica brasileiras: análise do comportamento da situação financeira no período de 2011 a 2021 à luz do modelo dinâmico
    (Universidade Federal de Goiás, 2022-08-30) Pontes, Jorge Luis de Siqueira; Souza, Emerson Santana De; Souza, Emerson Santana de; Ferreira, Celma Duque; Machado, Lúcio de Souza
    The present work refers to the analysis of the behavior of the financial situation of electric power companies in the period from 2011 to 2021, in the light of the dynamic model, through the collection of balance sheets and their reclassification, as recommended by the model, and, observe and to identify the financial situation of the electric energy companies of the referred cut. The sample is composed of 27 companies active in B3 in all the years of the study interval, being 19 of distribution and 08 of generation. From the analysis of the dynamic model, it is evident that all types of structures were found. The average of the variables studied indicates an unsatisfactory situation in most cases, noting that the financial balance of the analyzed companies was not achieved. It was found that most of the companies analyzed were not able to finance their working capital needs with their own resources.
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    Análise do investimento público na educação básica e o desempenho dos alunos em avaliações nacionais no estado de Goiás durante o período de 2012 a 2019
    (Universidade Federal de Goiás, 2022-07-18) Pereira, Vanilda Marques; Oliveira, Johnny Jorge de; Oliveira, Johnny Jorge de
    The objective of this article was to evaluate public investments in basic education and students' grades in the national assessments of the State of Goiás from 2012 to 2019 and to analyze the similarity between these factors, in order to determine whether greater financial resources are associated with school performance. best. The research methodology, characterized as exploratory, quantitative and bibliographic, was developed through analysis of correlations, data used to measure both the investment by the State, per student, and the results of the grades in the evaluations were obtained on the page of the National Treasury, SIOPE and INEP. The results indicated that, over the years, the investment per student increased, as well as their performance in the SAEB test, except in the years 2017 and 2019, which showed a decrease in investment per student, but the resource distributed in Goiás and expenses in the area of education were disproportionate, as the State was awarded a greater total amount, but 70% of it was not spent, however, student performance in national assessments progressively increased. Thus, we note that it is not a general rule to make a greater investment and obtain better results, the correlation was significant, but it can be affected by other situations not analyzed in this study.
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    Os efeitos da alfabetização financeira no local de trabalho, nas finanças pessoais e produtividade dos trabalhadores
    (Universidade Federal de Goiás, 2022-09-01) Santos, Gessica Batista dos; Cunha, Moisés Ferreira da; Cunha, Moisés Ferreira da; Rech, Ilirio José; Santos, Thaisa Renata dos
    The term financial literacy is defined as the individual's ability to link financial knowledge, attitude and behavior, making them able to make decisions, improving their financial well-being and that of society. In recent years, research related to the topic has been developed to identify the relationship between financial literacy and results at work. Thus, the present study aims to analyze the effectiveness of financial literacy in the workplace through a survey carried out in a medium-sized accounting office that offered financial education workshops to its employees. Questionnaires were applied via Google Forms to the population of 430 employees, in which a sample of 64 respondents was obtained, using the Mann Whitney test to analyze the results. The differences and similarities of participants and non-participants were explored. The practical application of the study was that employer-based financial literacy encourages better employee performance in terms of knowledge, attitude and behavior.
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    Fatores determinantes da estrutura de capital de sociedades anônimas em recuperação judicial
    (Universidade Federal de Goiás, 2022-07-18) Borja, Matheus Henrique; Carvalho, Juliana Ferreira de; Machado, Camila Araújo; Machado, Camila Araújo
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    Indicadores de desempenho das instituições federais da região centro-oeste: uma análise comparativa
    (Universidade Federal de Goiás, 2022-08-31) Rocha, Aécio Jordan Ferreira; Oliveira, Luiz Carlos da Silva; Ferreira, Celma Duque; Oliveira, Luiz Carlos da Silva; Oliveira, Johnny Jorge de
    The Federal Court of Accounts (TCU), from 2002 onwards, determined that the Federal Institutions of Higher Education (IFES) include nine performance indicators in their management reports, in order to build a historical series that highlights the evolution of important managerial perspectives, directing managers to good administrative practices. Due to the growing need to measure the level of efficiency of the public sector and based on performance indicators prepared by TCU, this article aims to analyze the behavior of Federal Universities in the Midwest in relation to TCU's performance indicators. The methodology used for the development of the work is of an applied nature. Regarding the objectives, it is descriptive; as for the procedures, it is documentary; and the approach to the problem is developed from a qualitative and quantitative point of view. The results reveal that the maturity of the institutions and the budgetary capacity of each one proved to be fundamental for the institutions to present good indicators in the analyzed items.
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    A percepção dos fiscais de contratos frente as dificuldades da fiscalização na administração pública
    (Universidade Federal de Goiás, 2021-11-03) Trindade, Márcia Tatianne Cardoso; Silva, Júlio Orestes da; Silva, Júlio Orestes da; Cruz, Claudia Ferreira da; Pereira, Ednei Morais
    In the year of 2021, the public procurement cenarium presented an alteration in its main regulation: the law of licitations and contracts. With this alteration, the public procurement area noticed or will notice many changes, what impacts in a significant way the contractual inspection sector. In this research, was conducted a survey – through an application of an electronic questionnaire – about the current situation of the inspection of continued services contracts in the scope of Federal Institute of Education, Science and Technology of Goiás, as well, was also verified with the Institute’s contracts inspectors if they have abieady been updated about the Law nº. 14.133/2021. Some difficulties were reported by the inspectors: mostly in terms of training and the minimal preparation for a change in the legislation.
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    Relação entre o planejamento financeiro pessoal com os níveis de endividamento de pessoas de baixa renda
    (Universidade Federal de Goiás, 2022-03-31) Ferreira, Thaciana Rita; Souza, Emerson Santana de; Machado, Camila Araújo; Machado, Lúcio de Souza; Souza, Emerson Santana de
    The lower-income population faces a scenario with increasing indebtedness rates, permeated by social vulnerability, which significantly affects their financial situation. Therefore, it is important to adopt tools such as financial planning, as a means of organizing and controlling personal finances. In view of the above, the general objective of this study is to describe personal financial planning, highlighting the methods of controlling finances and the indebtedness of the low-income population, of individuals aged 18 to 70 years, residing in Goiânia - Goiás and metropolitan regions and are low-income. In accordance with the criteria of the Brazilian Institute of Geography and Statistics - (IBGE), the population with the lowest income, belonging to the "D" and "E" classes, and earning an income of up to four minimum wages. This study corresponds to a survey, with data collection through the application of a questionnaire and subsequent descriptive analysis. Based on the sample, composed of 101 respondents, it was possible to observe that the low-income population of Goiás still does not use financial planning effectively, impairing the way they see their financial capacity. Control of finances is still low, and performed with insufficient frequency. It is inferred that the improvement in debt levels, for this part of the population, does not come exclusively from the use of financial planning, because despite this intervening with improvements in the quality of personal finances, it is not able to solve it as a whole, being necessary intervention of the market, governments, families and educational institutions, in favor of the dissemination of financial knowledge and the creation of public policies that help the population to have more balance and control of their finances..
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    Utilização dos artefatos da contabilidade gerencial em uma cooperativa agropecuária do estado de Mato Grosso
    (Universidade Federal de Goiás, 2021-10-07) Paula, Valéria Eunice de Castro Torres; Soares, Juliano Lima; Soares, Juliano Lima; Silva, Júlio Orestes da; Machado, Camila Araújo
    The objective of the research was to describe how an agricultural cooperative in the State of Mato Grosso makes use of management accounting artifacts. The research was developed through a qualitative case study, with the application of a semi-structured questionnaire to the president, vice president, administrative councilor and secretary director. The questionnaire was divided into three blocks and sought to evidence the respondent's characterization, the cooperative's characterization and the use of management accounting artifacts. The interviews were analyzed using the content analysis technique. The prevalent profile of respondents were men, as the age group, the highest percentage was concentrated in people between 36 and 44 years old. As for the characterization of the cooperative, Campileite has been operating for 21 years and currently has 130 employees. With the research, it was possible to notice that there is a limited use of management accounting artifacts by the interviewed managers, making clear the need to acquire greater understanding about the existing management artifacts. The results showed that the Campileite cooperative makes use of some managerial artifacts that the administration believes are adequate for its activities, they are: Absorption costing, all costs used in production are calculated; Benchmarking, a meeting is held with managers of cooperatives in the region; Kaizen, in transforming waste inputs into new products; Growth strategies, search for quality products and improvement in the production process; Innovation, research and market demand analysis.
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    Percepção do processo de formação de preços em pequenos negócios
    (Universidade Federal de Goiás, 2021-11-01) Oliveira, Rodrigo Peralta de; Silva, Júlio Orestes da; Silva, Júlio Orestes da; Ferreira, Celma Duque; Freire, Mac Daves de Morais
    This study investigates the perception of the price formation process in small businesses. Descriptive research with a quantitative approach was carried out, with a sample of 42 companies in the State of Goiás, submitted to a questionnaire. Data were analyzed using descriptive statistics to identify the most relevant items from the manager's point of view during their decision-making process. The results show that most entrepreneurs base their decision making on previous experiences and, furthermore, that they consider their companies well-structured in terms of cost calculation. Furthermore, it is also noted that some cost accounting artifacts are relevant in the price formation process, considering that items such as: production costs, total company expenses, profit margin and break-even point are usually present in the cost calculation process. Finally, it is concluded that, for the investigated sample, some cost accounting artifacts play a relevant role in the pricing of products and services in small businesses and that managers have a positive perception about their pricing processes.
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    Formação de preço em escritórios de contabilidade
    (Universidade Federal de Goiás, 2021-11-01) Schimit, Tiago Bortolotto; Silva, Júlio Orestes da; Freire, Mac Daves de Moraes; Ferreira, Celma Duque
    Abstract: This study seeks to show how accounting firms in the State of Goiás form the prices of their services. A descriptive research with a quantitative approach was carried out, through a survey with a sample of 30 companies. Data were analyzed using descriptive statistics, showing price formation in these accounting firms. The results show that the main items that make up the prices of accounting services are the quality attributed to the service for customer loyalty and the total cost of services provided. Furthermore, it is noted that the calculation of labor costs and total expenses are also very relevant in the formation of prices for services provided. As practical implications, it is inferred that in addition to the market price, other factors can contribute to the formation of the price of accounting services, which can open up margin for price negotiation, customer acquisition, offering additional or more specific services for the business, which adds value to the services provided by accounting firms, but the costs directly related to the services provided are not always the parameters for these negotiations.
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    Covid-19 e as práticas de controle gerencial em micro e pequenas empresas
    (Universidade Federal de Goiás, 2021-11-01) Lopes, Lucas Nunes; Silva, Júlio Orestes da; Silva, Júlio Orestes da; Freire, Mac Daves Moraes; Araújo, Kleber Domingos de
    The present study investigated the impact of the use of management control practices on the variation of Income and Profit of micro and small companies during the Covid-19 pandemic. A descriptive research with a quantitative approach was carried out; developed through a survey that resulted in a sample of 42 companies in the State of Goiás. Most companies that make up the sample were impacted by the crisis, specifically 62% of the total companies investigated, however, most showed an increase in profit and in the Revenue in the period, which may indicate that the current scenario made them reinvent themselves. The results showed that the most affected companies are those that focus on the use of operational control instruments, while the use of planning tools is more present in companies that had an increase in Revenue and an increase in Profit. It is concluded that, for the sample of this study, the managers of companies that managed to increase revenues and profits, try to use more planning instruments, and, therefore, can establish strategies for short and long-term results, so that they continue to pursue their goals.