FACE - Trabalhos de Conclusão de Curso

URI Permanente para esta coleçãohttp://200.137.215.59//handle/ri/1383

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Agora exibindo 1 - 20 de 409

Aplicação de redes neurais na previsão de dificuldades financeiras em empresas listadas na B3
(Universidade Federal de Goiás, 2025-11-24) Mendes, Gabriel de Sousa; Carmo, Carlos Henrique Silva do; Carmo, Carlos Henrique Silva do; Zanolla, Ercílio; Silveira, Elmo Dias da
The ability to anticipate financial distress is a pillar of risk management and investment analysis, as traditional statistical models show significant limitations in volatile economic environments. This study's central objective was to evaluate the application and effectiveness of Artificial Neural Networks (ANN), more specifically a Multilayer Perceptron (MLP), in predicting financial distress for companies listed on the B3, with a one-year predictive horizon. The methodology was based on a rigorous pipeline that started with 9,025 quarterly observations (2010-2024), including the construction of a time-lagged target variable and a hybrid feature engineering approach that combined financial, macroeconomic, and sectoral control indicators. The MLP's performance was compared directly to a Logistic Regression benchmark and to international historical models, such as Altman's z-score, and national models, such as those of Elizabetsky and Kanitz, through temporal cross-validation and a final test on recent data. The results indicate that hybrid feature engineering is the primary driver of performance, elevating the Logit model's AUC to 0.9070. However, the non-linear architecture of the MLP demonstrated a statistically significant advantage in the final test, achieving an AUC of 0.9229. The interpretability analysis confirmed that both models agree on the most important features, validating the hybrid set and suggesting that the MLP's advantage lies in its ability to capture complex nonlinear interactions. It is concluded that the MLP is the superior-performing tool, but its success is fundamentally dependent on feature engineering that incorporates macroeconomic context.
A adoção da inteligência artificial nas auditorias de obras públicas e de infraestrutura do TCU: uma análise da complementariedade com as abordagens e técnicas tradicionais de auditoria
(Universidade Federal de Goiás, 2025-06-17) Matsuoka, Thais Silva; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Freire, Mac Daves De Morais; Souza, Emerson Santana de
This study analyzes the effectiveness of artificial intelligence (AI) tools, specifically Alice and the Budget Analysis System (SAO), compared to traditional audit methods applied by the Federal Court of Auditors (TCU) in public infrastructure works between 2015 and 2024. The research adopted a qualitative approach, based on documentary analysis of Annual Activity Reports, judgments and institutional publications, triangulated with academic literature. The main objective was to evaluate the capacity of these tools to identify irregularities, such as overpricing, restrictive clauses and errors in budgets, and to analyze how their speed and scalability complement traditional manual techniques, such as physical inspections and document analysis. The results show that AI offers greater agility and breadth in data screening, with emphasis on Alice's performance in the analysis of public notices and SAO in the verification of road works budgets, demonstrating its potential to optimize audit processes. However, traditional approaches demonstrate greater accuracy in on-site audits and in the verification of physical execution, being indispensable in contexts with non-standardized data and complementing the performance of AI in aspects that require more in-depth or on-site analysis. The conclusion points to the complementarity between the two models, recommending the adoption of hybrid audits, investments in technical training and data standardization as strategies for improving external control.
Risco sistemático das companhias abertas brasileiras internacionalizadas: uma pesquisa exploratória
(Universidade Federal de Goiás, 2025-11-25) Moraes, Vitória do Carmo de; Borges Junior, Dermeval Martins; Borges Junior, Dermeval Martins; Zanolla, Ercilio; Machado, Lúcio de Souza
This research examines the risk of stocks issued by Brazilian internationalized companies. The sample comprises 283 publicly traded firms, with data collected in March 2025. Risk was measured by the beta coefficient of the CAPM, while internationalization was treated as a dichotomous variable based on the multinational ranking of Fundação Dom Cabral. The analyses involved descriptive statistics and the nonparametric Mann-Whitney test. The results indicate that internationalization is not statistically significantly associated with systematic risk. It is noteworthy that the findings should be interpreted with caution, given the limited number of internationalized firms and the cross-sectional design, which does not allow generalizations beyond the analyzed sample. For management and investors, this implies that internationalization status should not be used as the sole proxy for risk, and that the analysis must integrate financial and contextual metrics specific to the firm and the industry.
A influência dos scores ESG no desempenho econômico-financeiro das instituições financeiras brasileiras listadas na B3
(Universidade Federal de Goiás, 2025-11-24) Souza, Kássia Batista; Carmo, Carlos Henrique Silva do; Carmo, Carlos Henrique Silva do; Peixoto, Josy Rodrigues da Silva; Borges Junior, Dermeval Martins
This study aims to analyze the influence of ESG scores on the economic and financial performance of Brazilian financial institutions listed on B3. The research is based on the premise that, in light of social and environmental transformations, ESG criteria—which encompass environmental, social, and governance practices—have become relevant not only for sustainability but also for their potential impact on companies’ financial performance. The adopted methodology involved the analysis of panel data from 17 financial institutions, totaling 158 observations between 2010 and 2024. Dependent variables such as ROA, ROE, and Tobin’s Q were used, while independent variables included ESG scores extracted from the Refinitiv Eikon® platform, as well as variables related to the composition of boards of directors. The statistical analysis included assumption tests, Spearman correlation, and random-effects regressions with robust standard errors. The results indicated that the overall ESG index exerts a negative influence on ROE, suggesting that companies with higher ESG performance tend to show lower profitability. The governance dimension also had a negative impact on ROA and ROE, while the social dimension negatively affected ROE. On the other hand, the presence of women on the board of directors showed a positive influence on Tobin’s Q, indicating that gender diversity in top governance contributes to the company’s market valuation. Other variables, such as board size and environmental scores, did not show statistical significance in the estimated models. These findings reinforce the complexity of the relationship between ESG practices and financial performance, indicating that, in the short term, implementation costs may outweigh economic benefits. It is concluded that adopting ESG practices may represent a trade-off between sustainability and profitability. The adoption of these practices should consider the balance between socio-environmental responsibility and economic efficiency, with board diversity being a relevant strategic factor for value creation.
Inteligência artificial nas pesquisas contábeis: um estudo bibliométrico
(Universidade Federal de Goiás, 2025-06-16) Leonardo, Leiviscassiner Gabriel; Borges Junior, Dermeval Martins; Machado, Lúcio de Souza; Zanolla, Ercílio; Borges Junior, Dermeval Martins
This study aimed to investigate, through bibliometric exploration, the scientific productions on the topics of artificial intelligence and accounting that were published and disseminated in the digital database of the Scientific Periodicals Electronic Library (SPELL). Through the study, it was possible to highlight the vertical growth of scientific articles that portray the impact of this new technology on the accounting profession and that demonstrate the need for a change in the direction of these professionals to develop technological skills. To compose the sample, 54 national scientific articles obtained from 27 journals between the years 2015 and 2024 from the SPELL database were used, using the filter to find the keyword “artificial intelligence” in the abstract of the articles, specifically in the area of knowledge of accounting. The main results highlight the highlight of the years 2020 to 2024 in which the publication of scientific articles was greater. It was found that the largest number of publications is linked to the Revista da Comptroller General da União. The main areas of activity of artificial intelligence in accounting were in management accounting, corporate accounting, and auditing. Finally, this study sought to facilitate the production of future works on the topic, as it offers a bibliographic review of recent scientific articles, highlighting the importance and impact of artificial intelligence for accounting.
Indicadores de desempenho e gastos ambientais no setor público: uma análise do estado de Goiás
(Universidade Federal de Goiás, 2024-10-10) Santos, Jennyfer Dias dos; Oliveira, Johnny Jorge de
This study investigates environmental management investments in the public sector of the state of Goiás, driven by the growing concern for sustainability and the need for greater transparency in environmental expenditures. The main objective is to analyze the evolution of these investments over six years (2018-2023), identifying fluctuations and understanding their relationship with economic and political factors. The methodology used was based on the collection of budgetary data from government sources, such as the transparency portal of Goiás and the IBGE. Specific indicators were applied to measure environmental performance, including the percentage of expenditures in relation to total revenues and expenses, as well as the calculation of environmental spending per capita and by territorial area. The results show significant fluctuations in investments, with sharp declines in 2019 and 2020, followed by a strong recovery in 2021 and 2023. These findings suggest that environmental investments remain vulnerable to budgetary variations and political priorities. The conclusion highlights the importance of continuous and strategic investment policies to ensure that environmental management receives proper attention, regardless of economic conditions. The research contributes to understanding the allocation of environmental resources in the public sector and reinforces the need for long-term sustainable planning.
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 Morais
This 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.
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 da
This 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.
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 dos
Capital 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.
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 José
This 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.
Inclusão financeira e desenvolvimento socieconômico: uma análise dos municípios do estado de Goiás
(Universidade Federal de Goiás, 2024-12-03) Carvalho, Murillo Viana; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lúcio de Souza; Moura, Paulo Junio Pereira de
This study examined the impact of financial inclusion on the socioeconomic development of municipalities in the state of Goiás. To achieve the proposed objective, data were collected from 246 municipalities in the state, covering a ten-year period from 2007 to 2016, totaling 2,279 municipality-year observations. For data analysis, descriptive statistical techniques and the application of a linear regression model with panel data were employed. Among the main results, a positive and statistically significant relationship was found between financial inclusion, represented by bankarization, and the socioeconomic development levels of the municipalities in the state of Goiás. Financial inclusion in this study was contextualized and analyzed from the perspective of the provision of financial services and products by formal banking institutions, taking into account the number of bank branches and banking service points authorized by the Central Bank of Brazil. The results indicated that municipalities with more financial infrastructure, such as bank branches or banking service points, tend to exhibit higher levels of socioeconomic development. Additionally, it was found that own revenue (RCTA) and the share of the Motor Vehicle Property Tax (IPVA) have a positive influence on socioeconomic development of the municipalities of Goiás. It was concluded that financial inclusion can promote economic growth and improve social conditions by facilitating access to financial services, credit, investments, and other tools essential for local development. This study highlights the importance of financial inclusion in the municipalities of Goiás and suggests that public policies and strategies by financial institutions can promote the socioeconomic development of the municipalities in Goiás.
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.
Performance de carteiras compostas por empresas sustentáveis
(Universidade Federal de Goiás, 2024-12-02) Xavier, Luan Ferreira; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
The objective of this study was to compare the performance of portfolios composed of shares of sustainable companies and shares of other companies. For the study, the sample included 243 Brazilian companies listed on B3, with data available in the Economatica database, during the five-year period between 2019 and 2023, with fifty-seven companies classified as sustainable and 186 companies as non-sustainable. A total of fifty-four portfolios composed of shares of sustainable companies and 183 portfolios with shares from non-sustainable companies were constructed. For the analysis, descriptive statistics, and the t-test of difference of means were used for comparison between the groups of portfolios. The results indicated that the average return of non-sustainable portfolios is significantly higher than the average return of sustainable portfolios. Therefore, it is concluded that portfolios composed of non-sustainable companies obtain better performance compared to sustainable portfolios. The findings of this study contribute to academia by expanding the discussion on the performance of sustainable portfolios, demystifying the idea that sustainable investments do not always offer advantages over other investments. For investors, the study provides an analysis of the behavior of sustainable portfolios over the period analyzed.
Uma análise do processo de implantação nas Universidades Federais Brasileiras da NBC TSP 34 – custos no setor público
(Universidade Federal de Goiás, 2024-07-26) Gonçalves, Douglas Araújo; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Araújo, Kleber Domingos de; Silva, Júlio Orestes da
This study aims to answer the question “what is the level of preparation and adherence of Brazilian federal public universities to comply with NBC TSP 34?”, with the general objective of evaluating the implementation stage of the cost standard. The research is classified as descriptive, case study, field research with application of questionnaire, bibliographic and documentary. A total of 83% of responses were obtained to the questionnaire sent, which contributed to a more comprehensive analysis and allowed a general view of the scenario of adaptation of Brazilian federal institutions to NBC TSP 34. Regarding the results, it is concluded that Brazilian federal universities still have a large process of adaptation to the standard. It is clear that NBC TSP 34 is known to all respondents of the survey and that most of the institutions stated that they are in the process of analysis and planning. However, it was also found that there are universities that are not in the process of adaptation. For future research, a new assessment is suggested to verify the progress and completion of the adjustment procedures that are being carried out, given that the regulation came into force in January 2024.
Sensibilidade dos fluxos de caixa em empresas listadas na B3 durante a pandemia de COVID-19
(Universidade Federal de Goiás, 2024-12-05) Almeida, Guilherme Alves de; Cunha, Moisés Ferreira da; Silva, Júlio Orestes da; Rech, Ilírio José; Cunha, Moisés Ferreira da
This study investigated the impact of the COVID-19 pandemic on non-financial organizations listed on [B]3 - Brasil, Bolsa, Balcão between 2018 and 2023. The panel data model with fixed effects was adopted, using total assets, revenue and total gross debt as control variables, in addition to using dummy for the independent variable pandemic and applying robust standard errors to correct possible problems of heteroscedasticity and autocorrelation. The results of this research indicate that the pandemic had a positive and significant impact on free cash flows, with a coefficient of 964,749 and a p-value of 0.0338. This finding suggests that, despite the economic challenges, companies, on average, have managed to adapt their operations, demonstrating resilience in the face of the crisis. The study concludes that, on average, the companies in the sample showed greater resilience compared to the brazilian economy as a whole, which suffered a -3.3% retraction in Gross Domestic Product in 2020.
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.
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 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.
Usabilidade e adequação dos portais de transparência dos Ministérios Públicos do Centro-Oeste do Brasil
(Universidade Federal de Goiás, 2023-11-30) Silva, Luiz Fernando Peixoto; Oliveira, Johnny Jorge de
This study aimed to evaluate the usability and adequacy of the transparency portals of the Public Ministries in the Midwest region of Brazil, in the light of the Access to Information Law. This law is fundamental to guarantee government transparency and citizens' access to information produced by the government, whether through active or passive disclosure. Public Ministries are independent institutions that defend the legal order, individual and collective rights. Using a qualitative approach and a field study for data collection, the study highlights the importance of usability in the effectiveness of transparency portals. Systems must be designed in an accessible and understandable way, so that citizens can understand the information provided clearly. Good usability contributes to the promotion of transparency and social participation, allowing citizens to exercise their rights in public management. The analysis of the portals of the Public Ministries of the Midwest revealed significant flaws that compromise the quality and usability of these portals. These deficiencies affect citizens' ability to properly access and understand the information made available.
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.

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