Michel Alfredo Abras is a specialist in Strategy and Corporate Finance, having developed his master’s thesis and published articles on this topic, as well as having had executive experience in the area. He holds a Master’s degree in Business Administration from PUC Minas/FDC (2002) and a Bachelor’s degree in Business Administration from Universidade FUMEC (1974). He is a member of the Strategy Studies group with Prof. Dominique Héau from Insead, and a member of Prof. Michel Fleuriet’s team (HEC) to develop the Dynamic Model of Finance Analysis. Abras has also attended several development and specialization programs on strategy and corporate finance at FDC, UFMG, HSM, among other institutions. Michel is an adjunct professor at FDC since 2014, and an advisor of strategic planning, execution and implementation of Balanced Scorecard for the PAEX (Partners for Excellence Program). He is also a guest professor at FDC since 1980, for the specialization programs in Finance and Business Management, as well as for in company programs at Petrobrás, Cemig, Copel, Grupo Marista, Grupo Cikel, Vale, Ferbasa-Ferro Ligas da Bahia, Minas Gerais State Secretariat for Science and Technology, Universidade Federal de Juiz de Fora, ParanaCidade, among others. As an independent consultant has developed projects for MBR - Minerações Brasileiras Reunidas S.A. - Vale, WTORRE Empreendimentos Imobiliários, Usiminas, SEBRAE-MG, PREMO Engenharia, and others. Former executive for the areas of planning, consulting, finance and controllership at MBR, Cia Cedro e Cachoeira, Ceag MG (currently SEBRAE), for 10 years.