Repositório RCAAP

Um Instituto de Tecnologia voltado para pesquisa, inovação, ensino e extensão educacional no campo da computação digital. Este foi o tema selecionado e a principal linha diretiva para o desenvolvido do presente projeto de conclusão da Graduação do Curso de Arquitetura e Urbanismo. Os espaços do Instituto de Tecnologias objeto do projeto têm a função de abrigar as novas tecnologias digitais, mediante a abertura de espaço para a criação e inovação, desde a sua concepção e à sua aplicação em pesquisas e no mercado.

This study aims to present the proposed initiatives to solve an operational problem that limit the startup accelerator growth, Bluefields Development, based in São Paulo city. Initially, the identified problem was the low revenue of the acceleration programs, frustrating the expansion of company¿s portfolio. This paper presents the startup accelerator market, main competitors, problem diagnosis, proposed solution for the identified problems, action plan, the intervention and results obtained during the research. The strategy adopted to solve the problem included offering a wider range of corporate accelerate product, with innovative way, in order to cover the stakeholders of the startups ecosystem, including large corporations that would be interested in innovating their products and process. To achieve this objective, Bluefields developed and offered four new products and discontinued one of them. It was prepared an action plan to implement each product of the expanded portfolio, including an analysis of expected financial returns with the final purpose of achieving its financial sustainability. These analyses were complemented by the assessment of internal and external threats and risks for each product. The study is aligned with Bluefields¿ Board, which approved all the proposed steps to guarantee its applicability. The author faced a complex environment during the research, due to the characteristics of the business of accelerator companies, to find other ways to help entrepreneurs to achieve fasters results and improve the companies¿ revenue. In order to understand the best solution for the identified issue, the author engaged in conversations with the main internal stakeholders and gathered external opinions and academic references.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

This study examines the atrium space as part of non-residential buildings for their potential to provide natural light in hot-humid climates. The proposed reading scheme investigates the possibilities of the architect's decisions in relation to its lobby, as well as the use of adjacent elements to forward them to the conditions of each project. A historical summary of the use of such compositional elements in the architecture shows its use for design purpose, climatic and environmental comfort, being performed a review of the design specification for buildings in tropical climates. To study the qualitative aspects of the merger of the atrium throughout the building, it will be taken cases where the central void is markedly expressed.

The present study aims to analyze how the principle of social participatory in management of Social Security, established in article 194, sole paragraph, VII, of the Brazilian Federal Constitution delimits the perform of the councils of Social Security, especially, if such organs can be used as instruments of social participation in the construction and definition of a public policy. Beginning with the definition of the principle of participatory management in Social Security, the research analyses the national council s managers of Social Security, their experiences and the critics presented by scholars related to the low effectiveness of these organs. The discussion involving the miserableness criterion to obtaining the assistance benefit is presented as an example to demonstrate the little interference from management councils in shaping public policy on social assistance and the legislative deficit in giving, to councils, power to define public policy. Grounded in the constitutional structure which fixed the political and administrative competency, it introduces the real nature of the management councils and the limits fixed for the infra-constitutional legislation. From these limits, the political-administrative premises that guide the principle of social participation in the management of Social Security are established, either with regard to its functions (limits of political powers), either with respect to their own organic structure. Finally, drawing on the comparative analysis of the Spanish Social Security system, it shows up the incompleteness of the Brazilian system, in which, with the excuse of giving broad powers to the management councils, eliminates, in fact, the real social participation management.

The present study aims to, through an interventionist approach, to modify the way of running a family business with reduced administrative structure, in the health segment, through the implementation of controls to measure performance, such as the budget and the BSC, besides strategic planning. The Institutional Theory was used, because it related to the cultural aspects of the company being evaluated, regarding the formatting of their management controls. The literature on strategic planning and budgeting was greatly used to support the actions steps reported in this project. The methodology mainly followed the footsteps of Tuomella and Labro (2003), to intervene in the reality of the company being evaluated, highlighting the activities and identifying the subjects that shared an interest in both the academic theories and business practices, in addition to a general understanding of the problem, innovation, and building a theoretically grounded solution and implementing it practically. As a result, there was a satisfactory implementation of the budget and non-financial indicators, in line with the defined medium and long term objectives. Also highlighted, was the growth in technical knowledge of the group involved because of the training they received and the daily use of the management control tools implemented, despite the cultural change promoted by these new controls, migrating from an almost informal base, sustained by trust, to another essentially formalized base through the budget and non-financial indicators, monitored and supervised by the Controller's department. To continue this study, a reassessment is recommended of the applicability of the BSC modeled to the characteristics of the company, and the granting of greater autonomy for managers to implement the budget system developed.

In recent decades, the human dimension was quite negligent in the development of cities and currently sees a great demand for the redemption of “urbanity”. This paper covers an analysis of the main tools - parameters of urban dynamics and physical attributes - that can promote more urbanity in our cities. Such instruments, which stand out as essential and complementary in the construction of urbanity, are addressed in the new Strategic Master Plan of São Paulo.

The urban precariousness is here understood as a fragile condition in the city, even though inserted into urban fabric the basic infrastructure isn‟t something that can be guaranteed. Throughout this work we try to determine items that contribute to the formation and perpetuation of the precariousness of a given area through historical surveys, field research, secondary data collection and monitoring the implementation of Urbanization Plan of União de Vila Nova, tracing comments on the intervention performed and on the importance of integrated urban plans.

Fundo Mackenzie de Pesquisa

Instituto Presbiteriano Mackenzie

Purpose: This paper aims to identify, along with the financial market, the influence factors taken into account by investors and capital market analysts in decision-making situations regarding investments, through the information evidenced in the Financial Statements of companies that acknowledge their revenues in different moments from their sales. The data were obtained through interviews with investors and capital market analysts, who analyze the Financial Statements of companies that present accounting mismatches concerning the acknowledgement of their revenues and of their sales. There is a difficulty in the interpretation of data by investors and capital market analysts when they study companies with this particularity. Therefore, this paper may help in the identification of the factors that influence the investors in their decision-making process regarding investments in these companies when they analyze their Financial Statements. Design/methodology/approach: This paper was carried out through the application of interviews, which were interpreted in compliance with the qualitative method, and also through the discourse analysis of market professionals. The data were collected through interviews with investors and capital market analysts who are directly involved in the analysis of the Financial Statements of companies that acknowledge their revenues at different times in comparison to their sales. The author selected companies listed on the Stock Market of the State of São Paulo (B3) which operate in the entertainment, air transportation and tourism areas. These areas make use of the practice mentioned in the explanatory notes of their Financial Statements published to the market. Results: We concluded that the accounting information, mainly its content - which is evidenced in the Financial Statements of these companies - are essential and fundamental for investors and capital market analysts to complete their analysis and their interpretations about the company. We could also conclude that lack of disclosure or information misunderstandings presented in their Financial Statements may deprive them of investments. The results also suggest that the capital market is not efficient, since some investors may have more information than others. In short, investors need to complement their analysis with information that are not in the Financial Statements, seeking information about future investments and business strategies with the managers of the companies. They also look for information from suppliers, clients and associations of these companies in order to complete their analysis and make the decision to invest or not in the shares and assets of these companies. Practical implications: This paper presents practical implications for investors and capital market analysts because it raises a number of issues related to the difficulties they encounter when analyzing the Financial Statements of some companies. They claim that information with little or no disclosure can lead to misinterpretations about the financial and economic health of the companies, which may affect possible investments in them. There are also practical implications for the companies of these areas, as they are responsible for preparing the accounting information that is evidenced through the Financial Statements and published to the market, since this paper reveals several issues related to the content disclosed to the market that may be leading to misinterpretations and, thus, may be keeping investors from investing in the company. Originality/value: The issues explored in this paper help to highlight the factors that influence the decision making concerning investments as well as the challenges of investors and capital market analysts regarding the analysis of the Financial Statements of companies that acknowledge their revenues in different moments from their sales. This research provides important contributions that could potentially improve communication between companies and the capital market through the perfecting of the quality of the accounting information presented in the Financial Statements and, consequently, improve the efficiency of the capital market.

Fundo Mackenzie de Pesquisa

In this dissertation, O Dia em Que Matamos James Cagney: from a printed to a digital version, our aim is to create a multimedia e-book from the short story O Dia em Que Matamos James Cagney by Moacyr Scliar, originally published in the author s debut book, O carnaval dos animais (1968) and later included in different anthologies. The choice for this tale is justified because it has a narrative that focuses in the audience reactions in face of a film screening as a theme. Having as hypotheses the possibility to establish parallels between different languages, the transposition of the Scliar s tale to an e-book will permit us to discuss the limits and possibilities of the digital language as a medium to literature. The options to the digital product proposed here are based on the text analysis of the short story, and for that, we have considered: a) its possible connection to the fantastic gender; b) the reception of the cinematographic narrative held in the story.

O presente trabalho tem por objetivo verificar se o Estado brasileiro está sistematizando informações a respeito do tráfico de pessoas, criando, para tanto, uma rede integrada de dados entre os órgãos que atuam em seu enfrentamento. Essa análise mostra-se importante diante da imprescindibilidade de se conhecer efetivamente o fenômeno no Brasil, para que sejam implementadas políticas públicas eficientes direcionadas ao seu combate e prevenção. Para tanto, fez-se uma análise legislativa sobre a temática, de modo a aferir os avanços normativos, bem como compreender quais seriam as metas implementadas na agenda brasileira a partir do Plano Nacional de Enfrentamento ao Tráfico de Pessoas no tocante à comunicação dos dados. Além disso, foram examinados registros de órgãos sobre o tráfico de seres humanos, objetivando verificar se havia o cruzamento e a interlocução das informações. Analisou-se, também, dados sobre o desaparecimento civil, cuja multicausalidade engloba o tráfico de seres humanos. Diante das constatações advindas da pesquisa, pode-se concluir, em suma, que ocorreu um inegável avanço legislativo, além da disseminação, cada vez mais constante e periódica, de informações sobre tráfico humano no país. No entanto, a partir da utilização do método indutivo de análise, observa-se que os dados permanecem incipientes, tendo em vista que ainda não foram implementas políticas efetivas para a criação de um banco sistematizado de informações, o que nos leva à obtenção de dados precários e incongruentes sobre o fenômeno, dificultando a articulação dos órgãos na luta contra esse crime.

This research studied the relationships among the Management Control System (MCS), the Operations Management techniques and the performance in the Brazilian autoparts industry. The Simons framework (Levers of Control) was used to characterize the uses of the management control system through the dimensions of the diagnostic use and interactive use. The practices of the operations management, such as the TQM (Total Quality Management) and the Continuous Improvement Programs, also aims to get the competitive advantage and performance improvement of the firms. The effects on the performance were measured through the cost reduction and introduction of new products in order to show the effects on the operational performance and on the innovation process, supported by the concepts of the Resource-Based View (RBV), by means of a survey with questionnaires which were answered by 98 firms of the autoparts industry whose data were analyzed with a multivariate analysis technique, Structural Equation Model, with the estimation model of PLS (Partial Least Square). The results indicate that the diagnostic use of MCS is positively associated to the targets of cost reduction, and the interactive use of MCS is positively associated to the objectives of introduction of new products. This result of the interactive use is in line with Henri (2006) and Oyadomari et al (2011) who showed the influence of the interactive use on the organizational capabilities which include the innovation. The results also suggest that the use of the operations management techniques influences positively the reduction of cost, however, the hypothesis of association with the targets of introduction of new products was not statistically validated. The results of this research should be analyzed having in mind the limitations of such a research that used managers perceptions in a non-probabilistic sample in a model that simplifies the reality leaving other variables out of the model that could influence the analyzed relationships.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

O presente artigo relata o surgimento da modalidade do teletrabalho, descrevendo os motivos que levaram a sua formação. Ainda, destaca o papel da Lei 13.467/2017 na regulamentação do teletrabalho, apresentando comparações entre a situação do teletrabalhador antes e após a vigência da nova lei. Finaliza com foco na saúde do teletrabalhador no que tange à jornada de trabalho e à um acidente de trabalho ou doença ocupacional, sendo que a nova lei não apresenta benefícios ao teletrabalhador neste sentido.

This dissertation is aimed at considering the path taken by the characters Domovoi Butler, Holly Short and Mulch Diggums Escavator in the children’s novel Artemis Fowl (2001) by the Irish writer Eoin Colfer (1965-). In general, when one wants to analyze characters, the choice falls on the protagonist or the antagonist; in this case, the chosen characters are not the protagonists or antagonists in the classical sense, but secondary or supporting characters who collaborate directly with the development of the plot, at the same time they have own arcs of development. Butler, Short and Diggums will be taken for review only in the first of the eight books that make up this series. This dissertation will also take into account that the book is intended, as an editorial product, to the child and adolescent public and that transits between the genres fantasy and wonderful as its elaboration. We will take the theorist Peter Hunt (2010) regarding conceptualization and Nelly Novaes Coelho (2002) for what concerns the historical panorama of children’s literature. E. M. Forster (2009) is our theoretical reference to the reflection about character; to bring us closer to fantasy and wonderful genres, we will have Tzvetan Todorov (2008), David Roas (2011) and Rosemary Jackson (1981).

This paper the objective to discuss political and historical aspects carried out by important people, such as one of the kings of Portugal named Sebastião, a priest who was a politician sagaz by the name of Antônio Vieira and Antônio Conselheiro, who was a religious leader and political questioner. The actions of these men in their areas will be observed realizing that they legitimized their intentions and actions by the religion. In this way, it should be noted that religion is, throughout history, a great legitimator for human actions. It is observed that human actors seek to legitimize and explain their actions in the most diverse ways. Validated by religion, man goes to war and kills, but not only does he kill, for he also dies. In the name of religion man changes his theological perspective and his discourse to conform to current politics. In her name a wandering leader faces a powerful army not only to correct injustices but also because of her dissatisfaction with the political regime.