https://repositorio.ufu.br/handle/123456789/5141 2026-08-27T17:03:37Z https://repositorio.ufu.br/handle/123456789/49909 Title: Um estudo com as empresas do setor de mineração listadas na b3 considerando o quinto princípio da governança corporativa 2026-06-21T00:00:00Z https://repositorio.ufu.br/handle/123456789/49902 Title: Governança e transparência em cooperativas de saúde: uma análise do processo de reestruturação da Unimed-Rio à luz da RN 518/22 da ANS Abstract: This article examines the effectiveness of corporate governance and transparency practices in the Brazilian supplementary health sector, using the restructuring process of the medical cooperative Unimed Rio as a reference model. It intends to analyze how the regulatory incorporation of corporate governance contributes to the resolution, sustainability, and operational development of health insurance providers. It is a qualitative, documentary methodology, structured as a single case study, with the analysis of regulatory acts, institutional documents, official reports, and financial statements produced between 2016 and 2026, a period marked by the intensification of the cooperative’s crisis. The results portrait the existence of systemic weaknesses in organizational governance, often shown by deficiencies in internal oversight mechanisms, insufficient controls of management risks, as well as low levels of transparency and information reliability. Cumulative effects among these weaknesses are evidenced, which compromised the capacity for a timely response to economic-financial deterioration and increased the need for regulatory interventions. The conclusions indicate that, although the normative strengthening of corporate governance represents a relevant advancement in the prudential regulation of the sector, its effectiveness depends on the substantive internalization of these practices within the decision-making structures and organizational culture of the providers. The study demonstrates that formal compliance with regulatory requirements is insufficient to prevent solvency crises when institutional weaknesses remains, contributing to the academic overtake on the limits of regulatory governance in contexts of high organizational challenges. 2026-07-20T00:00:00Z https://repositorio.ufu.br/handle/123456789/49849 Title: Sistemas de controle interno na prevenção de irregularidades fiscais em pequenas e médias empresas: uma revisão de literatura Abstract: Micro, small, and medium-sized enterprises (MSMEs) represent a significant portion of the Brazilian economy; although they benefit from simplified tax regimes and legal incentives, they still face challenges regarding tax compliance due to the constant complexity and dynamic nature of tax legislation. In this context, this study aimed to analyze, in light of the scientific literature, how internal control systems are addressed in the context of preventing tax irregularities in small and medium-sized enterprises. Methodologically, the study consisted of a literature review based on the analysis of scientific publications, legislation, and institutional reports published between 2015 and 2025. The analysis revealed that the studies consulted indicate that internal control mechanisms, when implemented systematically, can contribute to mitigating tax risks, improving the quality of accounting information, and strengthening corporate governance. It was found that scientific literature attributes a significant role to internal controls in promoting tax compliance and organizational governance, suggesting that their adoption can serve as a key tool to support the management of small and medium-sized enterprises. 2026-08-06T00:00:00Z https://repositorio.ufu.br/handle/123456789/49790 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