https://repositorio.ufu.br/handle/123456789/5141 Thu, 27 Aug 2026 19:32:39 GMT 2026-08-27T19:32:39Z https://repositorio.ufu.br:443/retrieve/e0addc8f-982b-4834-9662-908ce6feb831/FACIC-removebg-preview.png https://repositorio.ufu.br/handle/123456789/5141 https://repositorio.ufu.br/handle/123456789/49914 Title: Custo-alvo como ferramenta de gestão estratégica de custos em academias de ginástica Fri, 20 Feb 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/49914 2026-02-20T00:00:00Z 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 Sun, 21 Jun 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/49909 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. Mon, 20 Jul 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/49902 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. Thu, 06 Aug 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/49849 2026-08-06T00:00:00Z