https://repositorio.ufu.br/handle/123456789/19217 2026-08-25T15:06:36Z 2026-08-25T15:06:36Z https://repositorio.ufu.br/handle/123456789/49790 2026-08-25T06:20:36Z 2026-06-29T00:00:00Z

Title: A transparência orçamentária como instrumento de inclusão cidadã e combate à corrupção: uma análise da acessibilidade dos portais de transparência para a população com baixa renda e escolaridade Abstract: This study analyzes how budget transparency acts as an instrument for citizen inclusion and combating corruption, focusing on the barriers to information access faced by the low education and low-income Brazilian population. Despite the institutional and normative advances promoted by the Fiscal Responsibility Law (LRF) and the Access to Information Law (LAI), the effectiveness of public transparency depends on society's ability to understand and use the data provided. The research, qualitative and descriptive in nature, adopted documentary analysis and a comparative approach to evaluate the transparency portals of six Brazilian municipalities: São Paulo, Belo Horizonte, Uberlândia, Curitiba, Porto Alegre, and Manaus. The analysis criteria included language clarity, data updating, ease of navigation, open data availability, and digital accessibility level (WCAG). The results demonstrate that, although the municipalities comply with legal publicity requirements and show technological regularity, critical structural bottlenecks persist, such as the excessive use of technical language, usability flaws, and heterogeneity in accessibility resources for people with disabilities. Such barriers, combined with the digital exclusion and functional illiteracy of a significant portion of the population, limit the potential for popular engagement and the full exercise of fiscal citizenship. It is concluded that budget transparency restricted to the formal compliance of data disclosure is insufficient to promote effective social control, requiring active policies of fiscal education, the adoption of plain language, and the standardization of digital accessibility to mitigate informational inequalities and strengthen public integrity.

2026-06-29T00:00:00Z https://repositorio.ufu.br/handle/123456789/49787 2026-08-25T06:22:44Z 2026-07-29T00:00:00Z

Title: Ativos imobilizados e intangíveis da algar telecom s.a: um estudo sobre a conformidade das divulgações aos cpcs 04 e 27 Abstract: This study aimed to analyze the level of compliance of Algar Telecom S.A.’s accounting disclosures regarding intangible assets and property, plant, and equipment with the requirements established by Technical Pronouncements CPC 04 (R1) and CPC 27, covering the period from 2019 to 2024. This research is qualitative and descriptive in nature, based on document analysis. Data were collected from the financial statements and explanatory notes available on the company’s Investor Relations portal. Compliance was assessed using an analysis protocol comprising ten mandatory disclosure requirements derived from item 118 of CPC 04 (R1) and item 73 of CPC 27. Each requirement was classified as Compliant (A), Partially Compliant (AP), or Non-Compliant (NA), with weights of 1, 0.5, and 0 assigned respectively to calculate the compliance index. The results showed an evolution in disclosure practices, with compliance indices of 95.0% in 2019, 97.5% in 2020, and 100% between 2021 and 2024 for the assessed requirements. The company provided complete information regarding useful lives, amortization and depreciation methods, carrying amounts, and asset reconciliations; it also improved the quality of its explanatory notes over the period, particularly following events such as the merger with Vogel Telecom, the expansion of technological infrastructure, and investments related to 5G technology. It is concluded that Algar Telecom demonstrated a high degree of adherence to the selected disclosure requirements, indicating continuous improvement in the transparency and quality of its accounting information.

2026-07-29T00:00:00Z https://repositorio.ufu.br/handle/123456789/49706 2026-08-21T06:20:03Z 2026-07-27T00:00:00Z

Title: Efeitos da privatização por capitalização no desempenho econômico-financeiro da Eletrobras

2026-07-27T00:00:00Z https://repositorio.ufu.br/handle/123456789/49700 2026-08-20T06:25:07Z 2026-03-09T00:00:00Z

Title: Determinantes da rentabilidade das empresas do setor de transporte rodoviário em períodos de crise: uma análise à luz da teoria da contingência Abstract: This study analyzes the determinants of companies' profitability in the road transportation sector listed on B3 during periods of crisis, specifically the truck drivers’ strike and the COVID-19 pandemic, from the perspective of Contingency Theory. The objective is to analyze, under the lens of Contingency Theory, which variables explain variations in the profitability of companies in the road transportation sector during crisis periods. The research adopts a quantitative approach, including descriptive statistics, median difference tests, correlation analysis, and multiple regression, using data extracted from the quarterly financial statements of a sample of 15 companies in the road transportation and highway concession sectors listed on B3, covering the period from 2015 to 2024. The results indicate a statistically significant difference in return on investment between crisis and non-crisis periods (p = 0.0179), highlighting the greater sensitivity of performance to adverse environmental conditions. During crises, variables related to organizational structure, debt composition, intangibility, and available slack proved to be determinants of profitability. At the same time, traditional indicators such as firm size and total leverage lost relevance. It is concluded that the profitability of companies in the sector depends on the alignment among organizational structure, financial configuration, and the economic environment, confirming contingency assumptions and demonstrating that the effectiveness of managerial decisions varies with the external context.

2026-03-09T00:00:00Z