https://repositorio.ufu.br/handle/123456789/19217 2026-08-05T04:21:23Z https://repositorio.ufu.br/handle/123456789/49284 Title: Estratégias de Cross-selling em uma corretora de seguro: avaliação de desempenho operacional e impacto financeiro Abstract: The Brazilian insurance market presents high economic relevance and growing competitiveness, characteristics intensified by the strong coercive and normative isomorphism exerted by the Superintendency of Private Insurance (SUSEP), which homogenizes the sector and restricts product differentiation. Given this scenario of regulatory limitation to innovation, insurance brokerages are required to adopt alternative commercial strategies to ensure business sustainability, with cross-selling being an essential practice to optimize operational efficiency. Under the lens of Institutional Theory, this study aimed to analyze the adoption of the cross selling strategy in an insurance brokerage firm as an adaptive response to increase profitability and strengthen customer relationships. To this end, qualitative and exploratory research was conducted through a case study in a brokerage firm located in the state of Minas Gerais, utilizing questionnaires with salespeople, documentary analysis, and participant observation as data collection instruments, totaling 25 valid responses. The results indicated that cross-selling is widely recognized by professionals as an effective strategy for increasing sales within the active client base, strengthening commercial bonds, and fostering loyalty. In the quantitative scope, the practice accounted for 35.40% of commissions from new insurance policies, demonstrating a highly relevant impact on the organization's financial performance. It is concluded that cross selling constitutes a vital strategic path for the survival and differentiation of insurance brokerages when facing the institutional rigidity imposed on the sector. 2026-07-31T00:00:00Z https://repositorio.ufu.br/handle/123456789/49279 Title: Estágio em ciências contábeis: análise das competências exigidas pelo mercado e sua aderência às novas DCNs 2026-07-25T00:00:00Z https://repositorio.ufu.br/handle/123456789/49267 Title: Impacto da NBC TA 701 nos relatórios de auditoria: análise dos principais assuntos de auditoria tratados nos relatórios internos da Americanas S.A. desde 2016 Abstract: This paper critically analyzes the evolution and effectiveness of the communication of Key Audit Matters (KAMs) in Americanas S.A.'s audit reports from 2016 to 2024, in light of NBC TA 701. The research adopts a qualitative, documentary approach developed through a case study strategy, with thematic content analysis of the independent audit reports disclosed by the company. The results show that, although NBC TA 701 represented a relevant regulatory advance in terms of transparency, its practical application revealed significant limitations in the analyzed context. In the pre-fraud period (2016–2022), KAMs focused on technical and recurring themes, such as deferred taxes, contingencies, and impairment, without adequately addressing the risks that ultimately materialized in the fraud, particularly supply chain financing operations and fictitious cooperative advertising contracts. The comparative analysis of the audit firms, KPMG, PwC, and BDO, revealed substantial differences in approach and professional judgment, notably the discontinuation of the KAM related to commercial agreements with suppliers during the firm transition. After the fraud was revealed, a significant shift was observed in the scope and depth of the reports. It is concluded that the effectiveness of NBC TA 701 as a market warning mechanism depends not only on regulatory compliance, but also on the rigor of professional skepticism and the quality of judgment in selecting the reported matters. 2026-07-20T00:00:00Z https://repositorio.ufu.br/handle/123456789/49255 Title: O impacto do Split Payment sobre o capital de giro das empresas no contexto da Reforma Tributária do Consumo Abstract: The Consumer Tax Reform represents one of the most significant changes in the Brazilian tax system in recent decades. Among the main innovations introduced, Split Payment stands out as a mechanism by which, at the moment of financial settlement of the transaction, the amounts corresponding to taxes are automatically segregated, so that the company receives only the net value of the transaction. Given this context, the present study aims to examine the possible impacts of Split Payment on companies' working capital. To this end, data extracted from the 2025 financial statements of companies listed in the IBrX 50 were used, selected by sector, in order to calculate the loss of the tax float, understood as the interval between the receipt of the sale and the effective payment of taxes. The results indicate that companies with a shorter Average Collection Period tend to be more affected by the implementation of Split Payment, since they no longer temporarily hold the amounts related to taxes as a source of short-term operational financing. Therefore, more rigorous financial planning becomes necessary to mitigate the effects on working capital. Based on the results obtained, the study contributes to helping managers understand the financial effects of Split Payment and anticipate the changes arising from the new tax collection system. Furthermore, in the theoretical field, the research broadens the discussion on the impacts of the Tax Reform on companies' working capital and provides a basis for future investigations on the subject. 2026-06-29T00:00:00Z