Repositório RCAAP

Over the past few years, banks have always been present at the epicenter of the biggest financial crises. Adopting policies that reduce the occurrence of banking crises is important to ensure peace and security for its depositors and investors. Thus, policymakers adopted the capital as regulatory measure, which required banks greater control in relation to its risk assets. The capital also plays a fundamental role in the soundness and credibility of banks. Another important aspect of bank capital is its relationship with profitability and risk. With the capital increase, banks become less vulnerable to risk, ultimately reducing the occurrence of problems in a bank. Thus, the impact on profitability is positive in the profitability of banks, as it reduces their cost of funding and improve its perception in the market. Several studies relate capital to risk or profitability. The aim of this study, however, was to simultaneously analyze the impact of capital on profitability and risk in the Brazilian financial system. Four dependent variables of profitability and risk were used, and other explanatory variables such as those specific to banks, a measure of bank concentration and macroeconomic variables were also used. The study was conducted with the 50 largest banks considering the asset volume through a Generalized Method of Moments technique (GMM) between the period 2006-2014. The hypotheses relating the effect of capital on risk and profitability of banks showed positive results. Banks are benefited when they increase their capital with a positive impact on profitability variables. Furthermore, from the moment banks increase their risk, there is an adjustment in the level of capital upwards. Considering the importance of this sector for any economy, the study confirms the ability of Brazilian banks to prove themselves solid and profitable and at the same time taking the capital as an important factor of these achievements.

Scope of the Study: The purpose of this applied research is to examine the earnings obtained by small and mid-size companies in the musical industry, formed by established musicians who are the members thereof, in order to identify: (i) if such earnings are being duly posted in their accounting records and taxed accordingly, (ii) if it is possible to apply the "CPC 47' [Accounting Regulation] to such earnings; and, (iii) if such earnings obtained by the musical companies are, in whole or in part, contemplated by the tax immunity provided in Art. 150, VI, item “e” of the Brazilian Constitution. Design/Method/Approach: This research has an exploratory character with a qualitative approach. The accounting and tax data have been obtained from four (4) small and mid-size companies of the musical industry, selected among the clients of the author's accounting firm. Results: The main results indicate that the companies of the musical industry do not record their earnings taking into consideration the essence of the contracts entered into with third parties, do not segregate their earnings by the particularities of each object developed and apply the immunity provided in Art. 150, VI, item “e” to the earnings not contemplated by such constitutional immunity. Practical Implications: The correct record keeping of such earnings implies: i) reliable financial statements; and ii) reduction of tax risks. Originality and Contributions: The originality of this applied research consists in studying companies in the music industry in order to properly classify their earnings based on the "CPC 47", and thus apply thereto the correct accounting and tax treatment.

Fundação de Amparo a Pesquisa do Estado de São Paulo

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Jogos digitais e objetos de aprendizagem são cada vez mais utilizados no contexto educacional e existem diversas abordagens de desenvolvimento e implementação destes recursos. Por ser um mercado que cresce continuamente, surge a necessidade da utilização de metodologias para avaliação destes. Logo, neste trabalho, são estudadas diferentes abordagens para avaliação de objetos de aprendizagem e jogos digitais educativos, dentre elas, o Learn Object Review Instrument, que foi escolhido para ser testado no contexto do projeto de desenvolvimento de jogos para o Sistema Mackenzie de Ensino. Concluiu-se que é viável a aplicação desta metodologia para projetos como este, porém com algumas modificações para melhor aproveitamento dos resultados obtidos.

Este estudio pretende discutir sobre algunas maneras de intervención en el espacio urbano consolidado tratando de atentar para la importancia de los edificios en el contexto de la ciudad un vez que llevan en si mismos el legado histórico y cultural de una sociedad. Pretende exponer algunas maneras del construir en el construido analizando proyectos de arquitecturas cuyas intervenciones en edificios pre-existentes resulten en nuevos espacios y nuevos usos, distintos a los que fueron previamente proyectados.

Instituto Presbiteriano Mackenzie

This research has the objective to study the problems and raise data referring to occurrence of complaints about sleep disorders in children and adolescents with visual impairment: blindness and low vision, admitted to Dorina Nowill Foundation for blind people, in São Paulo city. This is a descriptive transversal study based on quantitative method, carried through by means of data collecting of files for sample s characterization and structuralized interviews, together to subject s mother, in accordance with Scale of sleep disorders in children by Bruni et al. (1996). In this study had participated 117 subjects, with aging varying from 6 to 16 years old, divided into 3 groups: individuals with visual impairment, blindness (N=28), individuals with serious or deep low vision (N=28) and subjects from control group formed by visual impairment subjects respective brothers (N=61). The 3 groups had been matched for age and sex. All the participants with visual impairment are enrolled in elementary school and have the same social- economic level, monthly income up to 3 minimum wages. The visual impairment is frequently congenital. All the subjects with visual impairment have in their file the ophthalmologic report. Analysis of questions according to sleep disorders scale showed greater indices referring to complaints of sleeping when compared to control in the following aspects: begin and keep sleep; transition sleep/ vigil and excessive sleepiness. In the total punctuation of scale, the group with visual impairment presents complaints of sleep disorders significantly worse than control group (p < 0,001). Analysis of the 3 groups separately indicates that the group with low vision presents sleep complaints worse than control group in the following aspects: begin and keep sleep and transition sleep/ vigil. It is concluded that complaints and sleep disorders have been more frequently in population with visual impairment. Furthermore, the group with low vision showed more occurrences in sleep complaints than group with blindness.

Novels written under a new perspective and narratives which intend to reformulate or challenge the past, 'filling blanks' in texts from previous periods constitute the most common forms of intertextuality in contemporary fiction, especially in the works of authors originary from colonized countries. It is this dialogue between different historical moments that is intended to be studied by means of the novel I, Tituba... Black witch of Salem (1986), by the Antilean writer Maryse Condé, which dialogues with two other works by American authors, The Crucible (1953), by Arthur Miller and The Scarlet Letter (1850), by Nathaniel Hawthorne.

Este trabalho tem como objetivo estudar a seleção adaptativa na tradução da legenda do filme, do diretor chinês Hark Tsui: Jovem Detetive Dee-Ascensão do Dragão do Mar (2013), de chinês para português, sob a perspectiva da Eco-tradutologia. Após uma breve apresentação da evolução da indústria cinematográfica nas últimas décadas, do valor dos filmes chineses e da necessidade da comunicação internacional, a análise concentra-se em três dimensões da eco-tradutologia, isto é, linguística, cultural e comunicativa, com a finalidade de o público-alvo compreender a conotação do filme, superando de tal forma as barreiras na língua e na cultura. Desenvolvida por Hu Gengshen em 2001, a eco-tradutologia tem sido considerada uma abordagem aos estudos de tradução de uma perspectiva ecológica, que enfatiza a relação entre o tradutor e o ambiente ecológico da tradução, a centralidade do tradutor, bem como a adaptação e seleção que o tradutor fez durante o processo de tradução. Os tradutores não apenas precisam se adaptar ao eco-ambiente da tradução (adaptação seletiva), mas também fazer seleções e transformações durante o processo de tradução (seleção adaptativa). Espera-se que, com base na teoria da eco-tradutologia, esta pesquisa possa lançar luz sobre estudos futuros de tradução da legenda para a China e para o Brasil.

Fundo Mackenzie de Pesquisa

Subject: This work was prepared with the objective of exploring, with the identification, diagnosis and validation, an opportunity for Makro Food Service (MFS), a company in the wholesale sector, seeking a sustainable expansion. Application: The opportunity taken advantage of through the realization and management of the category according to the demand of each HORECA customer segment and reformatting the sales approach. Impact: Current value chain will be impacted, as all process within should be changed with the proposal to take advantage of the opportunity. In order not to cause any disruption in the current chain, the work foresees progressive implantation, being applied in a pilot municipality (Campos do Jordão, Taubaté or São José dos Campos). The data collected in the intervention must be used in a process of continuous improvement and the data in the form of other locations in São Paulo. Inovation: The innovation applied in the solution to obtain the opportunity was incremental, noting that the main changes must occur in value chain processes. In addition, data and information system will be used to conduct the negotiation processes, based on the customer's needs, which will allow a direct channel between supplier and customer. Complexity: The main challenge of intervention will be the application of the new model without affecting the current ways of work of Makro Food Service. In addition, the current budget should be followed with no over costs. Another challenge will be to prepare salespeople to change the way they approach customers since in the proposed model collect data in a precise way will be essential to reach the opportunity. Methodological and procedures: The methodology for preparing practical work and science in administration and accountability was used in the designed and built of this paper. The methodology consists of to understand the opportunity, analysis and diagnosis and then propose a solution, action plan, intervention, evaluation, and final report. All steps of this methodology were applied in this paper.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível

Fundo Mackenzie de Pesquisa

A variant of Kuramoto's model for phase oscillators with dynamic coupling is studied. The coupling weight is adjusted by the phase difference resulting in a connection which is strengthened for synchronized oscillators and weakened for non-synchronized oscillators. Equilibrium solutions and their stabilities are presents and it is shown the occurrence of saddle-node and Hopf bifurcations. It is shown that networks formed by such oscillators can be used for detecting image border.

O presente artigo objetiva analisar o instituto do whistleblowing, como método eficaz de combate à corrupção e da necessidade de se implementar uma lei de proteção ao Whistleblower no Brasil. É necessário que se explique o seu conceito, passando também por outros institutos que se assemelham como a diferenciação entre testemunha e informante, o instituto da delação premiada, do acordo de leniência, do crime stopper e do bell ringer. Por fim, será mostrado os tratados internacionais em que diz respeito ao instituto em estudo no qual o Brasil é signatário e será feita uma análise da Lei 13.608/18 e do Projeto de Lei Anticrime, e assim fazendo também uma comparação deste projeto com o que a ONG Transparência Internacional declara ser um modelo efetivo de whistleblowing.