https://repositorio.pucgoias.edu.br/jspui/handle/123456789/48 2026-09-24T15:04:48Z 2026-09-24T15:04:48Z https://repositorio.pucgoias.edu.br/jspui/handle/123456789/11173 2026-09-24T13:13:14Z 2026-06-03T00:00:00Z

Título: ANÁLISE DAS PREFERÊNCIAS DO INVESTIDOR UNIVERSITÁRIO Abstract: Brazil's current economic scenario is constantly changing, and the ability to adapt to it becomes increasingly important. The act of investing and saving becomes indispensable for the good financial health of the population, keeping this in mind, the term personal finance gains strength in discussions and academic publications. The need to understand the profile and investment preferences of university students, who will be the future assiduous investors and consequently change the way in which Brazilians think and invest. In this way it is possible to ask some questions that will guide the course of the article, such as: What are the investment preferences of university students in the city of Florianopolis today? The general objective of the research is to understand the investment preference of university students, making a comparison with the current preference of Brazilian investors as well as understanding the current market scenario and the importance of the role of investments; what are the main types of investments present and the current profile of the Brazilian investor. Low level knowledge reflects doubts and fears when investing. It is proposed to start from the monthly budget flow of income and expenses and identify how much can be saved. Then, it is possible to investigate the different short, medium and long term investment alternatives with the respective returns and associated risks. The importance of financial education is increasingly evident in this chain of savings needs of individuals in greatest demand for financial products. It requires better informed citizens, who know the diversity of products, the operation of each one, the mechanisms of profitability and, above all, the inherent risks. All of these factors also directly impact the development of countries, since the appropriate financial decisions of individuals involve a more efficient financial sector, which requires lower costs from the state in regulation and supervision. Tipo: Trabalho de Conclusão de Curso

2026-06-03T00:00:00Z https://repositorio.pucgoias.edu.br/jspui/handle/123456789/11172 2026-09-24T13:01:13Z 2026-06-03T00:00:00Z

Título: ANÁLISE DA NBC TG 47 NO RECONHECIMENTO DE RECEITA EM EMPRESAS CONSTRUTORAS E INCORPORADORAS Abstract: This study aims to analyze revenue recognition in the construction sector in light of NBC TG 47, focusing on Brazilian companies listed on B3. The research is characterized as applied, with both qualitative and quantitative approaches, and is developed through documentary analysis of financial statements, reports, and explanatory notes. The sample consists of MRV Engenharia, Cyrela Brazil Realty, and Direcional Engenharia, selected due to their relevance in the sector and availability of information. The results show that, although NBC TG 47 introduced a control-based approach, revenue recognition in the sector remains, in practice, close to the Percentage of Completion (POC) method when the criteria for over-time recognition are met. It was also found that the standard brought greater rigor to contractual analysis, increased the level of disclosure, and required a higher degree of professional judgment. Furthermore, the chosen recognition method directly influences how results are presented, potentially leading to greater or lower volatility in financial statements. It is concluded that NBC TG 47 contributes to improving the quality and transparency of accounting information, despite increasing the complexity of its application in the construction sector. Tipo: Trabalho de Conclusão de Curso

2026-06-03T00:00:00Z https://repositorio.pucgoias.edu.br/jspui/handle/123456789/11171 2026-09-24T12:40:20Z 2026-06-03T00:00:00Z

Título: O USO DE INTELIGÊNCIA ARTIFICIAL NO PROCESSO DE ENSINO E APRENDIZAGEM DOS DISCENTES DE CIÊNCIAS CONTÁBEIS Tipo: Trabalho de Conclusão de Curso

2026-06-03T00:00:00Z https://repositorio.pucgoias.edu.br/jspui/handle/123456789/11170 2026-09-24T12:14:31Z 2026-06-03T00:00:00Z

Título: EMPRESAS FAMILIARES BRASILEIRAS: Os impactos da Reforma Tributária na longevidade empresarial diante da ausência de planejamento tributário Tipo: Trabalho de Conclusão de Curso

2026-06-03T00:00:00Z