https://repositorio.ufu.br/handle/123456789/19217 2026-07-16T03:47:51Z 2026-07-16T03:47:51Z https://repositorio.ufu.br/handle/123456789/48819 2026-07-15T06:26:06Z 2026-03-11T00:00:00Z

Title: Ética profissional contábil: uma análise comparativa entre princípios bíblicos e os fundamentos normativos do código de ética do contador Abstract: This study aimed to analyze, from a comparative perspective, the compatibility between moral values identified in the Scriptures and the principles established by the Accountant’s Code of Professional Ethics, seeking to understand value-based approximations between ethical frameworks of distinct natures, without establishing a direct historical causal relationship. The research was developed through a qualitative approach of a basic nature, with descriptive and exploratory objectives, using bibliographic and documentary research, as well as the comparative content analysis technique. Provisions of the Accountant’s Code of Professional Ethics and selected biblical texts were examined according to thematic correspondence criteria related to honesty, justice, responsibility, and informational veracity. The results indicated the existence of conceptual compatibility between historically consolidated moral values and the normative principles that guide professional accounting conduct, without establishing a direct causal relationship between such frameworks. In summary, it is observed that there is a conceptual convergence between moral values found in the Scriptures and the principles of the Accountant’s Code of Professional Ethics, highlighting that accounting ethics is grounded not only in formal regulations but also in values that reinforce integrity, responsibility, and trust in economic relations. Finally, it is emphasized that professional ethics constitutes a structuring element of accounting science, being essential for maintaining transparency, responsibility, and integrity in economic relations.

2026-03-11T00:00:00Z https://repositorio.ufu.br/handle/123456789/48816 2026-07-15T06:26:04Z 2026-08-10T00:00:00Z

Title: Contabilidade e gestão tributária

2026-08-10T00:00:00Z https://repositorio.ufu.br/handle/123456789/48802 2026-07-07T06:27:33Z 2026-02-20T00:00:00Z

Title: Fatores que influenciam a ocorrência de evasão fiscal no brasil: uma análise nos setores regulados e não regulados. Abstract: This study aims to understand the factors that influence the occurrence of tax evasion in regulated and unregulated sectors. Specifically, the study seeks to explore technological and legal solutions to mitigate the effects of tax evasion in the regulated sectors of these segments. By understanding the main factors that influence the occurrence of tax evasion in the sectors, it explores legal solutions to reduce tax evasion. The study is justified by the need for an integrated approach that combines technological innovation and legal knowledge, aiming to promote efficiency and fiscal justice. The objectives include analyzing the differences in evasion patterns between sectors, identifying factors that contribute to evasion, and understanding the effectiveness of fiscal control mechanisms. The research has a descriptive character, with a qualitative and quantitative approach, carried out through bibliographic review and document analysis on tax evasion in Brazil. Public information and financial statements from companies in regulated and unregulated sectors were also analyzed to identify factors associated with tax evasion. The research highlights that in regulated sectors, tax evasion is somewhat more difficult due to incentives for tax payment; conversely, unregulated sectors have a higher potential for tax evasion due to informality. The study aims to contribute to the development of more effective and sustainable tax enforcement strategies, promoting greater fairness and efficiency in the national tax system..

2026-02-20T00:00:00Z https://repositorio.ufu.br/handle/123456789/48451 2026-03-04T06:26:23Z 2026-02-27T00:00:00Z

Title: 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.

2026-02-27T00:00:00Z