Repositório RCAAP

The increasing of misuse and criminal of accounting technology to deceive the public inrelation to the book value of an organization demonstrates the importance of knowledge and understanding of the determinants factors of ethical behavior of accountans, since, by providing essential information of the organizations values, accounting plays an important role to society. The aim of this study was to determine the influence of individual and organizational factors and the caracteristics associated with ethical dilemmas in ethical decision making of Brazilian accountants. The factors analyzed were gender, age, religion, ethical ideology, corporate ethical values and moral intensity of ethical issues. The sample was composed of 129 Brazilian accountants who responded to a questionnaire containing 40 questions, including two scenarios that were analyzed by the respondens; the statistical tool used for data analysis was a multiple linear regression. The results suggest that only the moral intensity of ethical issues is statistically significant predictor of the Brazilian accountant s ethical decision process. In one of the scenarios used, the level of relativism was also statistically significant, however, for the entire sample randomly split into two groups with equal participants number, this statistical significance was not confirmed, preventing validation of this variable as a significant predictor of ethical judgement of Brazilian accountants. In summary, based on the results, it is considered that the most significant predictor of ethical judgment of Brazilian accountants is associated with the ethical issue itself and not to the individuals or organizations factos. The findings of this study contribute to organizations and financial entities to target their efforts in pursuit of an integrated professional class with professionals who perform their activities in an ethical and transparent posture.

A edição genética abre novos horizontes para a ciência, porém ao ser aplicada em humanos, gera diversos problemas éticos e jurídicos. O trabalho tem a finalidade de apresentar os diversos temas relacionados a esta descoberta. Na primeira parte, são estudados o conceito de bioética, os princípios que a norteiam e o biodireito. Em seguida, são estudados o conceito de engenharia genética e a modalidade do CRISPR/CAS9, seus meios e objetivos. Na segunda parte, é analisado o aspecto da eugenia e os potenciais riscos que podem acarretar em um futuro próximo. Ao final, na terceira parte, são expostas as considerações a respeito dessa técnica, a aplicação no ordenamento brasileiro e os principais problemas éticos e jurídicos que podem surgir com esta descoberta.

This is a multi-country event study that involved 1,032 spin-off transactions with 921 parents’ companies and 1,101 subsidiaries. We assessed spin-off determinants for short- and long-term performance. Moreover, we investigated whether is adequate to compare market returns of companies from several countries using their local index. Our short-term (CAR) results were aligned with previous studies with a CAR near the event window of +1.6%, p<0.01. Long-term (BHAR) for the parent was -4.86%, p<0.01, for the subsidiary was -0.47%, non-significant, and combined -2.93%, p<0.01. There is no apparent influence of potential determinants for CAR or BHAR. Grouping the best-performing companies versus the worst performance, we found a similar profile in both groups. These observations were made for CAR and BHAR results.

This Master’s thesis aims to analyze three book covers of the novel O cortiço (1890), written by Aluísio Azevedo (1857-1913), published and printed at Brazilian editorial market. These covers created and presented by DCL (2015), Hedra (2013) and Ática (2011) publishers were selected after virtual and field research between the years 2014 and 2015. Among other criteria for the selection of such covers, publications from 2010 were considered in order to observe how a XIX century work is imagetically translated on the cover for the reader of the XXI century. Therefore, through this imagetic study, it is intended to discuss the semantic correspondences between cover and literary text, taking into account the naturalistic aesthetic as well as the socio-historical moment of the novel and its publication in the XXI century, offering, in this way, another methodological possibility of understanding this important work of Aluísio Azevedo, consecrated as the most important literary expression of the Brazilian naturalism. For this purpose, Gestalt school is explored as the theoretical foundation to provide concrete ways to carry out the visual reading of the shape, particularly the studies of Rudolf Arnheim (2013), João Gomes Filho (2009) and Donis A. Dondis (2003). The assumptions of intersemiotic translation are also searched in Julio Plaza (2008) and Roman Jakobson (1995) in order to better understand how the process of language transformation occurs, once built through a semiotic system, in another language.

This research studied the behavior of production of a mineral extraction company, comparing the absorption costing method and the method of funding through the use of the UEP-stress production Unit to verify that this method showed a generation of more detailed data and information management to the administration. To this end, we used the model script troubleshooting Business Project (Business Problem Solving) of AKEN; Berends (2012) and VANDENBOSCH (2003). We used the data of the expenses incurred to calculate the costing method of the UEP-production Effort unit. The results, as the calculation of the unit cost of production per tonne, pointed to a similarity of monetary value, however it was found that among the methods analyzed, the costing method of the UEP-production Effort Unit presented more detailed cost management information with regard to the production process and with higher quality for analysis, allowing a enabling a more analytical knowledge of manufacturing capacity and the possible idleness. Its simplicity of use and ease of adoption of this method becomes attractive.

CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível

With the growth of social complexity, comes the need of legal mechanisms that correspond to the social stabilization expectations that are inherent to the exercise of a legitimate power. The insertion of open-content laws, or referred to values inserted in the social system observation, as occurs with general clauses that carries the concept of social function, impose an enormously difficult job to the judges, specially when it comes to the base arguments of those decisions applying the integration of such clauses. Therefore, the role of Legal Dogmatic, as a law science, should be reformulated in its whole signification, becoming to comprehend the law not only by a purist-legal perspective, as it came to be on the twentieth century, but integrated to a hermeneutic job that will open methodological possibilities for the judicial application of social function regulated general clauses. To enlighten a possible way to this Dogmatic opening, this work situates it in the studies of The Social Systems Theory by Niklas Luhmann, as a form to make compatible the rigidness of positive law with the perspective of it's opening to the assumption of values inside the law system. Besides the exposition over Dogmatic and it's reformulation, the philosophic hermeneutics and the hermeneutic circle formulated by Heidegger and Gadamer represent a historic path to self-observation and self- reference of law, projecting the individual as an emitter and receiver of information from the ambient, always positioned and respectful to the consolidated tradition, but in a way that makes possible a full comprehension of positive law. This work concentrates in the field of research The citizenship modeling the State , since it puts under analytic focus the relation between two State powers entrusted of law creation (Legislative) and law application (Judiciary), exposing systemic operations (on Luhmann's System Theory, Political and Legal subsystem, respectively) that conduct to their inter-relations inside the social environment, fed and formed by the whole human conscience, as much as its communicative elements.

The Processing language programming can be considered a pluralistic language. It is used in works ranging from design to their association with the use of the logic board Arduino, with which it is possible to control systems with applications in the field of 3D printing, robotics, transportation engineering, and others. All of them this vastness applications, this research focuses on Processing language programming while design. It seeks to understand, from a historical and conceptual as well as the analysis of the works of some contemporary artists from Brazil and abroad, the existence of the unpredictability of this type of design, purposing to study the processing design and their applications. The generative structure will be faced with the cultural design tradition propagated today in schools and by designers. Therefore, this project It starts with the practical-theoretical reflection: presents a series of examples of processing design developed by professionals based on questions and clarifications raised throughout the research process, contributing to the understanding and suggesting new avenues for research on processing design and new technologies.

O presente trabalho desenvolve um estudo sobre a questão do idoso e do jovem nos dias atuais. Uma análise sobre a sua situação e a sua realidade no cotidiano, identificando como problemática as instituições como asilos e a falta de investimento na educação pública. O aprofundamento do tema trata sobre a intergeracionalidade, a qual busca aumentar a relação entre jovens e idosos. Assim, o projeto proposto é a sugestão de uma solução para as questões levantadas, o qual oferece atividades recreativas e educativas baseando-se no conceito de mestre-aprendiz, incentivando a interação entre as duas fatias da população.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Universidade Presbiteriana Mackenzie

Fundo Mackenzie de Pesquisa

This paper searches for, in the Speech Analysis (SA), procedures for review of Celebrities magazines printed in editions of CARAS magazines of Portugal and Brazil. It is based primarily on studies of Maingueneau on the issues of SA and on the considerations about the ethos. The theoretical concepts will be applied to selected texts as forms of communication between enunciators and the possible enunciatees, publications consumers and, consequently, the texts available in an environment formed by the Portuguese language, presented a Lusophone context. The analysis will be made in texts that present verbal and non-verbal language, forming a joint body to the printed media. The description of the ethos is the basis of the comments, testimony and analysis.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Universidade Presbiteriana Mackenzie

Fundo Mackenzie de Pesquisa

Instituto Presbiteriano Mackenzie

Universidade de São Paulo

Fundo Mackenzie de Pesquisa

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