Repositório RCAAP

O presente trabalho de conclusão de curso tem como objetivo realizar um levantamento doutrinário, normativo e jurisprudencial acerca da interpretação e aplicação dos tratados internacionais para evitar a dupla tributação da renda. Exploraremos o desenvolvimento histórico dos tratados internacionais e as diretrizes determinadas pela OCDE. Analisaremos, adicionalmente, a forma de estruturação, interpretação de tais ditames legais no ordenamento jurídico dos países. Adentraremos no reconhecimento e aplicação de tais mandamentos no ordenamento jurídico pátrio através de diversos pontos de vista e várias teses que justificam a aplicabilidade dos mesmos. Analisaremos, posteriormente, a relação intrínseca entre a aplicação dos tratados internacionais para evitar a bitributação e as diversas formas de planejamento tributário utilizadas no Brasil e no exterior. Por fim, faremos uma análise jurisprudencial de decisões proferidas pelos Tribunais Administrativos brasileiros, bem como dos Tribunais Judiciais para verificarmos a aplicabilidade prática dos mandamentos trazidos pelas convenções.

Trabalho indicado ao Prêmio TCC - 1° semestre de 2019.

This research aims to study the corporate offices occupancy changes occurred between different decades, considering as a case of study the IBM Tutóia building, located in São Paulo, since its inauguration in 1977 until the year of 2005. First will be presented an over view of the offices occupancy concepts evolution, which has proliferated in United States and Europe, and that are the basis of the actual concepts. Following it will be presented a short description of the corporate office buildings in São Paulo and its internal arrangement, focusing on the business districts that concentrates these buildings in the city. Following will be demonstrated how the occupancy concepts were implemented in the American and Brazilian IBM offices, for further analysis and better understanding of the case of study. Finally, the IBM Tutóia building will be presented emphasizing it conception, architecture, occupancy changes throughout the years, population density increase and their consequences. Due to the fast launching of new technology and the constant changes in the way of working, new types of spaces are required all the time. In this manner, the purpose of this research is to establish concepts for the analysis of the future corporate buildings transformation.

The intestinal function is so widely-evaluated parameter, and associated with good health maintenance and individuals’ well-being. People with intellectual disabilities have an increase in risk factor concerning intestinal constipation development, however, few studies present alternatives due to enhance such a condition. Objective: to investigate intestinal habits of children, as well as adolescents and adults with Down Syndrome (DS) in order to identify the prevalence of intestinal constipation, and evaluate the effect of applying a physiotherapeutic protocol based on “Busquet Method” in constipated children in most prevalent age group, mainly, those up to three incomplete years of age. Method: A group of 130 people with DS, from both sexes participated, varying from seven months to fifty years of age, all of whom attended at an Institution which support people with special needs in São Paulo. A questionnaire on intestinal habits, created from the Rome IV criteria, was applied along with the recommendations provided by the World Gastroenterology Organization (WGO), North American and European Associations of Pediatric Gastroenterology, Hepatology and Nutrition (ESPGHAN and NASPGHAN), as well as the Bristol Scale. The Strengths and Difficulties Questionnaire – (SDQ) was used to analyze participants’ behavior. In the second stage of the study, the intervention consisted of 13 constipated children aged between seven months and three incomplete years, divided into Intervention Group (GI) with six participants and Control Group (CG) with seven participants. In the third phase of the study both groups were reassessed by the same instrument of the initial phase. Results: Data were analyzed according to age groups: G1 (0 to 35 months), G2 (3 to 5 years and 11 months), G3 (6 to 11 years and 11 months), G4 (12 to 19 years and 11 months) and G5 (above 20 years). Amongst the 130 evaluated, a total of 43 constipated participants (33.1%) were found, distributed respectively in 47.2%, 40%, 22.2%, 28.6%, 17.4% according to the groups, obtaining higher prevalence of constipation among participants with lower ages, without significant difference according to sex. After the intervention, the number of diagnostic criteria for constipation was significantly lower in the GI than in the CG (p = 0.051), thus five of the six GI participants were reevaluated as non-constipated. The analysis of behavioral problems showed that participants with DS who presented constipation reached a greater number of problems of conduct (p = 0.044), hyperactivity (p = 0.048) and total problems (p = 0.016) than no constipates. Discussion: Despite the creation of guidelines regarding care for those born with DS, a lack of focus and emphasis on the evaluation of bowel habits are observed. Earl intestinal constipation treatment is essential to prevent complications such as fecal incontinence described in some cases, recurrent abdominal pain and urinary tract infection. Conclusion: The implementation of an abdominal massage protocol based on the Busquet Method was efficient for the treatment of constipation in the studied population; however, this feature has not been part of the therapeutic indications, even though it is a non-invasive technique, low cost and easy application by caregivers.

Fundo Mackenzie de Pesquisa

CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível

The aim of this work is to remember the Brazilian countercultural movements that stand during the 1960s and 1970s. It is clear that in a country of continental dimensions such as Brazil there are several local cultural demonstrations that differ and intersect on one another. The main association made by the academy and the media about our counterculture is with the Tropicália movement, which brought external features adding to the local, in an hybrid art that led to its canonization. But there were other movements, although not exalted at the same level, have significant historical and cultural value. As an example there is Udigrudi in Recife, Raul Seixas from Bahia, Grã Órdem Kavernista centralized in Rio de Janeiro, the Rock and Roll and the Progressive Rock / Psychedelic especially in large urban centers, the so-called singers “Malditos” (damned), among others

Esse trabalho discute a questão da sustentabilidade na construção civil, apresentando levantamentos e embasamentos teóricos sobre a questão; questionamentos de sua aplicação na arquitetura; discutindo-os junto ao trabalho de projeto Edifício Multiuso Sustentável, o qual acopla em sua arquitetura soluções para o problema da relação entre construção e meio ambiente. A incorporação de práticas sustentáveis na construção civil é uma tendência crescente no mercado. Os governos, consumidores, investidores e associações alertam, estimulam e pressionam o setor da construção a incorporar essas praticas em suas atividades. Porém, qual a importância da sustentabilidade na sociedade? Sua definição e o modo como é aplicada/certificada é realmente sustentável? E, como acoplar esse conceito na arquitetura? É por meio dessas indagações que a pesquisa analisa o estudo de projetos já existentes, como o Eldorado Business, Aflalo e Gasperini Arquitetos; Habitação Cooperativa de Barcelona, La Boqueria LaCol Arquitectura Cooperativa; Taisugar´s Circular Village, Taiwan Sugar Corporation; e Projeto Nova Luz, Prefeitura de São Paulo. Explora as bibliografias teóricas levantando dados, análises, especulações e conceitos que explicam e teorizam a arquitetura sustentável, sua concepção e aplicação na cidade. Analisa possibilidades de terreno de projeto e experimenta técnicas sustentáveis, conforto dos ambientes e implantação do Edifício Multiuso Sustentável. Portanto, a arquitetura quando sustentável trata da dimensão social, contribui para diminuir a pobreza, promove a igualdade social nas cidades, minimiza o seu impacto no meio ambiente e cria habitações mais eficientes e menos impactantes para o meio ambiente. Apresentando-se como condicionante definitiva de sua ação sobre o meio, promovendo objetivos em longo prazo e intervindo com eco eficiência na relação do homem e meio ambiente.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

This thesis involved three constructs in the area of organizational strategy, exploration, exploitation and carrying capacity of the organizational knowledge. The main objective was to evaluate the degree of association between exploration and exploitation and absorption capacity. To achieve this main objective, it was formulated three others, the secondary character, for the three constructs involved in the research. From this, twelve specific goals and two hypotheses were stated. For the achievement of general and specific objectives of this thesis it was developed a quantitative research study, with the level of analysis one hundred companies within the sectors of trade and services, located in the city of Palmas, Tocantins State. The respondents consisted of managers working at these companies. The questionnaire was developed using two scales. One for the measurement of the guidelines for exploration and exploitation, developed by Popadiuk (2012) and the other on the scale was measuring the absorption capacity of knowledge developed by Matusik and Heeley (2005). Statistical analyzes were related to the objectives of descriptive character. To verify the two hypotheses the technique involved the Structural Equation Modeling using software PLS-PM. As the concepts of exploration and exploitation were based on the proposed Popadiuk (2012) which is translated by six dimensions: practices of organizational knowledge, practices, innovation, strategic focus, competition, partnership and efficiency, hence originated six specific objectives. Since the concept of absorption capacity was translated by four specific objectives, in order that one of the dimensions involved two other smaller. The results showed that the companies surveyed have guidance for exploitation. In relation to absorptive capacity, firms have a high degree of predominance of relationship with the environment, routines and procedures and public awareness. However, showed low level in relation to individual abilities. The third goal, which is the association between the two constructs, the results showed that the analysis by structural equation modeling, we can identify the measurement model used was adequate in terms of its convergent validity and discriminant validity . Both hypotheses were confirmed. The absorption capacity knowledge showed a coefficient for explaining operation and exploitation, characterized as the significant level of 1%. The absorption capacity of more influence than the operation guidance for exploitation as ratio between operating and absorption capacity is greater than the coefficient of exploitation identified and absorption capacity.

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O presente estudo tem como finalidade o entendimento do conceito de Hub Criativo, dentro do contexto sociocultural da Indústria Criativa. A pesquisa inicia-se com um contexto histórico acerca do surgimento do Hub, distinguindo-o dos termos correlatos “ Cluster Criativo” e “Lugar Criativo”, bem como esclarecendo como este conceito pode ser ampliado para a escala urbana, com as chamadas Cidades Criativas, a fim de reativar locais que sofreram transformações físicas com a mudança do paradigma econômico. A seguir, é realizado um levantamento e análise de alguns Hubs em São Paulo, a partir de visitas técnicas in loco e da ferramenta “Ciclo da Criatividade de Hubs Criativos” desenvolvida por Lima (2015), para comparação entre as características dos mesmos. Estudase, também, três projetos internacionais e um nacional como referências projetuais. Posteriormente, analisa-se o bairro da Mooca, entendendo seu processo de desenvolvimento com a economia industrial e, definindo alguns princípios para preservação e restauração das edificações que foram tombadas enquanto patrimônio histórico-industrial, como, por exemplo, a Casa Vanorden, antiga indústria tipográfica presente no lote de intervenção. Em seguida, alguns dados são apresentados sobre a Moda enquanto segmento da Indústria Criativa, justificando a escolha deste tema para vocação do Hub Criativo projetado. Por fim, é exposto o projeto do Hub de Inovação e Moda desenvolvido no bairro Mooca, zona leste de São Paulo, com as análises e diretrizes definidas para o local, assim como o processo arquitetônico que norteou o partido e programa definidos.

This thesis entitled "Art and fashion culture as the fundamentals of contemporary dress , has as the central hypothesis to question the act of dressing as the expression of the connections between art and fashion culture. The central idea was to investigate fashion and the importance at the formation of subjectivity as a way to develop the self-appearance to reveal the size of the self. The appearance reflects an understanding that the individual has about himself, but also his identity as a way of being. The symbolic issue and interdisciplinary in the fashion answers the expectations of the self on the process of creating a look that goes beyond functionality. The fashion on sphere of sensitive allows reflecting on the degree of the self that is our individual expression through images of clothing in public space. Therefore, the self-expressed by the individual through the appearance and the fashion stays in the world as a way of identity, that is, to express yourself.

There are evidences suggesting a growing importance of the intellectual capital (IC) and the intangible assets in the economy. Therefore, it is critical to find ways to measure the companies IC, and to understand the relationship between it and their value generation. The pressure for it, affects not only managers, who have a broad and differentiated access to all the operational aspects of their companies, but specially, investors and other stakeholders that are external to these companies. For the former, the formulation of indexes, capable to measure the stock and the flows of companies IC, based on the financial information available, and the analysis of the association, between these indexes and companies value generation, can bring a completely new perspective, fundamental for supporting their investment decisions in intellectual capital intensive companies. This dissertation makes usage of CIV (Calculated Intangible Value) and ICE (Intellectual Capital Efficiency) to measure IC stock and flows respectively. Through the usage of multivariate regressions and application of static panel data models, the influence of IC indexes on companies value generation is analyzed. The value generation perspective is captured by using: ROE (Returnon-Equity), ROA (Return-on-Assets) and ROS (Return-on-Sales) ratios. The research utilizes a non-probabilistic sample, built with secondary data coming from the Exame magazine Maiores e Melhores annual survey database, which contains 628 observations from 237 companies in the period between years 2000 and 2005. The following question is addressed: What is the relationship between the stock and flow of IC and company s value generation? Results found, suggest the existence of a positive relation between both CIV and ICE and the dependent variables ROE, ROA and ROS. It also shows that IC seems to be a more relevant indicator of value generation than the stock of financial and physical assets.

The population aging process is an unquestioned reality all over the world. Brazil follows this tendency and, in a near future, will have the sixth largest elderly population in the world. The increase of life expectancy, brings to a great number of elderly, especially for the ones, who are 80 years old or more, the consequent needs for help in the daily life activities. This vulnerability is known by dependency. To study this phenomenon, we have deeply analyzed spanish social and legal reality, concerning to the assistance given to those citizens, who are unable and/ or face difficulties to do the basic daily life activities. Spain has produced and published a study, named Libro Blanco, which provides a detailed X-ray of country s reality of the old people. Besides, it built a possible model for the assistance directed to this population. We have analyzed the ibero-american group of countries, including Latin American ones, looking for studies about the elders, and we did not find neither in-depth studies, nor social protection to this population contingent. On the other hand, on analyzing the Brazilian legislation, we found protection mechanisms, through Social Security, which covers almost 100% of the elders. However, there is not a specific legislation or public polices for the assistance of the old people in dependency situation. Despite this, the Brazilian Federal Constitution presents, in its structure, enough conditions to meet this social demand, through the Social Security, it means, through Health, Social Welfare and Social Assistance, without the necessity of constitutional amendments, in order to assists the elders, who need help to do their daily activities. We concluded that there is the need of a survey about the Brazilian elders reality, in terms of numbers and quality, in order to enable the development of appropriated public polices directed towards this population. Thus, we have dedicated to evaluation of the effectiveness of the constitutional rules for the protection of dependent elderly, verifying, from the constitutional text, that there is legal provision for extensive and unrestricted protection to this population contingent. However, it is restricted to a protection of limited efficiency, which does not mean, prima facie, the non-effectiveness of the rights, but the necessity of legislative action for the execution of the aims established by the constitution. And, yet, considering that from the enactment of the Federal Constitution/88, it has passed 26 years, we proposed a discussion about which are the applicable legal measures, so that to the protection to the elderly in dependent situation become true.

Partiendo de la idea de que se puede aprender con la infancia, el objetivo de esta investigación fue analizar la visión o la concepción que alumnos de los primeros años de la Escuela Primaria poseen acerca del ser profesor; comprender la manera como ven al docente como persona, como interpretan su actuación en el aula y cual sentido atribuyen a ella. Así, este trabajo se propuso explicar y analizar lo que significa ser profesor según la visión de esos alumnos. Por esta razón y con base en algunos autores como Arroyo, Marcelo Garcia, Tardif y Lessard, Shulman, Nóvoa y outros, fueron abordados temas tales como: El papel y la acción del profesor en el aula; La relación profesor-alumno; y El conocimiento construido por alumnos y profesores acerca de la docencia. Para la colecta de los datos fueron utilizados varios procedimientos, principalmente la entrevista con base en una guía semiestructurada. En función de las respuestas, fue hecho un breve análisis de una producción de los medios de comunicación citada por la mayoría de los niños entrevistados, destacando algunas imágenes de profesores divulgadas en los medios; y la visión de los alumnos y docentes entrevistados acerca de un profesor considerado exitoso. Con base en los datos colectados se concluyó que la imagen del profesor revelada por los niños es la de alguien que enseña. Los alumnos enfatizaron que el quehacer docente ( enseñar ), exige mucha paciencia, preparación académica y responsabilidad. Los profesores ven la docencia como una ocupación compleja e hicieron énfasis en la importancia de la donación personal y de disfrutar de la profesión, destacando también, la necesidad de especializarse, preparar lecciones y promover el aprendizaje de los contenidos propuestos.

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior