DSpace Collection:https://repositorio.ufu.br/handle/123456789/192172026-04-04T02:14:37Z2026-04-04T02:14:37ZValuation para decisão de investimentos em ações: um estudo da empresa CPFL Energia S.A.https://repositorio.ufu.br/handle/123456789/484512026-03-04T06:26:23Z2026-02-27T00:00:00ZTitle: Valuation para decisão de investimentos em ações: um estudo da empresa CPFL Energia S.A.
Abstract: This research aims to assess the economic value of CPFL Energia S.A. using the Discounted
Cash Flow (DCF) and Relative Valuation by Multiples methods to determine whether these
valuation approaches accurately reflect the company's value generation. Based on financial data
from 2020 to 2024, future projections were developed for the 2025 to 2029 period, considering
a 3% growth rate aligned with GDP forecasts. To compare the company's share values, the
closing price on February 25, 2025, the date of the publication of the last quarter of 2024
Financial Statements, was used, with a market price of R$ 35.42. The results showed that the
DCF method estimated a share price of R$ 221.46, while the Relative Valuation method
indicated R$ 697.06, suggesting a significant discrepancy of 84.01% and 94.86%, respectively,
compared to the market price. This difference suggests a potential undervaluation of CPFL
shares, particularly considering the growth potential of the electric sector and the company's
resilience. The analysis emphasizes the importance of the DCF method for determining the fair
value, given its ability to incorporate the company's specificities and the sectoral economic
context, contributing to improved investment decisions.2026-02-27T00:00:00ZHabilidades e competências no ensino de contabilidade: contribuições do método do caso para ensino sob a perspectiva da nova diretriz curricularhttps://repositorio.ufu.br/handle/123456789/478202025-12-10T06:18:32Z2025-12-02T00:00:00ZTitle: Habilidades e competências no ensino de contabilidade: contribuições do método do caso para ensino sob a perspectiva da nova diretriz curricular2025-12-02T00:00:00ZDigitalização do processo de Manutenção Autônoma (MA) em uma indústria multinacional: um estudo de casohttps://repositorio.ufu.br/handle/123456789/473572025-10-09T06:25:41Z2025-08-10T00:00:00ZTitle: Digitalização do processo de Manutenção Autônoma (MA) em uma indústria multinacional: um estudo de caso
Abstract: The operational routine on the factory floor still faces challenges related to low information traceability, task overload, and data loss caused by manual recording methods, such as the use of physical LogBooks. This study proposes the digitalization of the Autonomous Maintenance (AM) process in a multinational company through the development of a custom application using the Power Apps platform. A qualitative case study approach was adopted, including interviews, participant observation, and a comparative analysis between the manual and digital models. As a result, the project led to increased process adherence, improved efficiency, waste reduction, and an estimated annual saving of over R$176,000, while also fostering a more connected and sustainable organizational culture.2025-08-10T00:00:00ZSubvenções governamentais como ferramenta de desenvolvimento econômico: uma revisão de literatura sistemática sobre seus impactos fiscais e econômicoshttps://repositorio.ufu.br/handle/123456789/473142025-10-07T06:22:46Z2025-09-30T00:00:00ZTitle: Subvenções governamentais como ferramenta de desenvolvimento econômico: uma revisão de literatura sistemática sobre seus impactos fiscais e econômicos2025-09-30T00:00:00Z