Luciano Lauria holds a Bachelor’s Degrees in Accounting, in Business Administration and one in Economic Sciences from PUC Minas (1977/1978), and a Master’s Degree in Accounting from Universidade Federal do Rio de Janeiro – UFRJ (2002). Luciano is a full professor at Instituto de Ciências Econômicas e Gerenciais - PUC Minas, since 1981, and an adjunct professor at Fundação Dom Cabral, since 1986, teaching in the specialization programs, MBAs, open and custom in-company programs (PCR, PAEx, PEGN). He is also a faculty member at IBMEC-MG for the undergraduate program in Economics and Business Administration, and the graduate programs (MBA) and in-company programs. Prof. Lauria teaches at Instituto de Educação Continuada PUC Minas, since its foundation, in 1999. He was a SEBRAE-MG instructor for a long time, and a training facilitator at Grupo FIAT, through ISVOR-FIAT, in programs targeted at the network of dealers in Brazil. Having relevant experience in the private sector since 1971, in industrial, commercial and the service segments, Luciano Lauria was the controller at Viena Siderúrgica do Maranhão, director-superintendent at Fundação Mariana Resende Costa – FUMARC, controlleurship, adminsitrative and finance director at Sociedade Mineira de Cultura (holding in charge of PUC Minas and the Santa Maria School). He is the author of the book Finanças Corporativas: teoria e prática empresarial no Brasil, published by Elsevier (Campus), 2008, having written the chapters ‘Gestão estratégica de custos’ and ‘Planejamento e controle orçamentário’. Prof. Luciano Lauria has been awarded with the Dom Cabral Medal granted by PUC Minas, and honoured by the Minas Gerais State Government with the Santos Dumont Medal and Inconfidência Medal.