https://repositorio.ufu.br/handle/123456789/19217 Sat, 04 Apr 2026 04:37:08 GMT 2026-04-04T04:37:08Z https://repositorio.ufu.br/handle/123456789/48451 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. Fri, 27 Feb 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48451 2026-02-27T00:00:00Z https://repositorio.ufu.br/handle/123456789/47820 Title: Habilidades e competências no ensino de contabilidade: contribuições do método do caso para ensino sob a perspectiva da nova diretriz curricular Tue, 02 Dec 2025 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/47820 2025-12-02T00:00:00Z https://repositorio.ufu.br/handle/123456789/47357 Title: 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. Sun, 10 Aug 2025 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/47357 2025-08-10T00:00:00Z https://repositorio.ufu.br/handle/123456789/47314 Title: Subvenções governamentais como ferramenta de desenvolvimento econômico: uma revisão de literatura sistemática sobre seus impactos fiscais e econômicos Tue, 30 Sep 2025 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/47314 2025-09-30T00:00:00Z