Repositório RCAAP

Instituto Presbiteriano Mackenzie

This dissertation focused on studying the relationship between business risk and leverage of Brazilian companies. To this end, six variables were used to represent the business risk (standard deviation of ROA, standard deviation of log of sales, standard deviation of changes in operating income, the unlevered beta, the cyclicality and the operating leverage) and five index of debt (total debt, short term debt, longterm debt, financial debt and net debt) calculated at their book and market values. The method used in the study for the treatment of the data was the panel data and the model that was used to estimate was the static panel. Among the results obtained by the regressions performed, some to be emphasized were the negative relationship of the standard deviation of ROA with financial debts and net debts, the negative relationship of the standard deviation of the log of sales and the standard deviation of the change in operating income with variables of debt in book value and the unlevered beta negative relationship with the variables of debt in market value. This study concluded that the risk of business is relevant to decisions about the capital structure of companies.

Occupation & City: The Proto-Urbanism of Urban Movements in Central São Paulo This doctoral research investigates the interaction between occupations and the city in central São Paulo. It explores whether and how urban movements perform a particular proto-urbanism, prefiguring and setting out to piece together alternative urban worlds in the vacancy of the old one. Its main concerns revolve around vacancy and occupations, movements and mutirão. How are occupations and city mutually transformative? Focus cuts across spatial and temporal scales, studying occupations by interrogating the city, and inquiring the city by inspecting particular occupied sites. Its extended case study of central São Paulo involves empirical studies of the urban conurbation, specific urban components constituted by the neighbourhood of Bixiga and the building block of Teatro Oficina, and the constellations of temporary occupations of vacant buildings enacted by social and artistic movements. It seeks to document and expose a latent form of urbanism in-the-making in the occupations of downtown São Paulo, and probe their interaction with the city and broader discourses and practices of urbanism. It is on the outlook for more sustainable and socially just models of urban development, and its premise holds that urban movements are unwittingly ushering towards that by unleashing the spatial and social resourcefulness of downtown vacancy through collaborative, mutual-aid based practices. The research project that underpins this thesis draws on multiple methods of urbanism, mainly combining urban analysis and participant-observation. It stems from a close collaboration with multiple social and artistic movements, cultural collectives, human rights associations and governmental and academic institutions in São Paulo.

Doctoral thesis comparing the authoritarian thinking of the Brazilian Francisco Campos and the German Carl Schmitt. Both have their intellectual apex in the 20 and 30 century helping to build the political economic model of their countries from an array of anti liberal thinking. Even without direct contact with one another, the thought of the two lawyers is very close, advocating a model of centralized state with high capacity to intervene in society. The power of intervention in society leads to changing economic and social forces, in the economic field eventually leads to a state action that organizes and guarantees a liberal model of economy, contradicting the fundamentals of anti liberal authors. Both in Brazil and in Germany we find the economic sector operating under the old rules liberals, however, with a new form of state intervention, creating a pragmatic authoritarianism I sought the efficient results of capitalism without running the risk of their ills.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Prader Willi syndrome (PWS) is a genetic disorder resulting from the absence of parental gene expression in the proximal region of the long arm of chromosome 15 (13q-11.2q). It is characterized by neonatal hypotonia, hyperphagia, obesity, hypogonadism, intellectual disability (ID), deficiency in GH, underactive and delayed motor development. Daily physical training programs (TP) showed an increase in lean body mass (LBM) and reduction of fat body mass (FBM) in PWS. However, it was not observed TP with overload. Studies have demonstrated the positive effect of short physical TP on LBM, the gait pattern and the postural strategy. However, no physical TP was built individually and provided a progressive overload throughout the monitoring period. The aim of this study is to evaluate the effects of PT on indicators of physical fitness in two children with PWS. This study is a descriptive follow-up study of 2 cases of children with PWS (CA with 11 years old and CB 14 with years old) who were evaluated, subjected to one TP lasting 12 weeks and were reassessed at the end of period. We used the following assessment tools for the evaluation of physical fitness indicators: anamnesis, assessment of the physical fitness level (PRODOWN); anthropometric complementary assessment; body composition assessment (DEXA) and physical level activity questionnaire (FLAQ). The PT was adapted for the specific population of this study (children with PWS) so that the participants had a progressive increase in training load during the PT execution. It was possible to verify the end of this study the positive effects of the physical training program for children with PWS. There was improvement in several indicators of physical fitness and weight reduction in CA and increased spontaneous physical activity in CB. Furthermore, after 12 weeks and 10 weeks of training, CA and CB, respectively, increased almost all test of assessment battery of PRODOWN.

Este relatório apresenta o processo de estudo, produção e finalização da peça jornalística “O caminho da areia”, um livro-reportagem sobre o cotidiano e as memórias de idosos institucionalizados na Clínica São Genaro, em São Paulo. Livro esse desenvolvido a partir de apuração in loco e pesquisa bibliográfica em psicologia, ficção e livros-reportagem. “O caminho da areia” conta as histórias de Vicente, Lupita, Tomie, Fernando e muitos outros residentes da clínica, abordando temas como esquizofrenia, declínio cognitivo, Alzheimer, solidão e saudade.

IPEN - Instituto de Pesquisas Energéticas e Nucleares

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Universidade Presbiteriana Mackenzie

Instituto Presbiteriano Mackenzie

Instituto Presbiteriano Mackenzie

Fundo Mackenzie de Pesquisa

The present study aims to investigate possible ways in education for working tools in order to contribute to a more humane and meaningful education that respects the differences from the following questions: What are the contributions of multicultural projects like mediation and access to culture? How to lead the school community to participate in multicultural projects and respond to such holdings? As a result our students to realize and understand how cultural beings? To answer them, broke the record of multicultural projects developed in a private school in Secondary School East Side of the city of São Paulo in order to understand which paths in search of expanding knowledge based education in multicultural projects like a possible pedagogical action. For both , were studied and theoretical concepts about culture, projects and teacher training and also conducted research with teachers , students and parents of students who engaged in these multicultural projects , which seek hearing to reflect on the pedagogical actions taken to route changes possible or advances. Throughout this process, we realized the importance of education in a multicultural project that aims to be diversified, flexible and reflective, but also the necessary change of attitude of teachers and institutions as a possible way to go and contributing to providing access to culture and individual and collective understanding of how each school community of their cultural backgrounds, bringing life into the school.

Instituto Presbiteriano Mackenzie

The aim of this study is to understand the change and different uses of management accounting practices in face of institutional complexity by presenting a mini ethnographic case study in a family organization acquired by a business conglomerate that implemented changes to the management accounting practices used, emerging from an interaction complex of institutional pressures and situational and historical factors. The study analyzes this context of changes at the macro level that affect internal processes and results at the micro level, connecting a theoretical puzzle analyzed under the light of Institutional Theory, more specifically that of institutional logics, combined with the perspective of logics situated in the study of organizations, which outlines how 'situated logics' emerge that shape the use of management accounting practices, relating them to the basic assumptions taken for granted by different groups of actors. This study addresses a gap in the literature related to Institutional Theory, as it addresses the heterogeneity of practices in a more comprehensive and justified way of different uses. The way in which the diversity of practices is seen in organizations, lacking guidance and alignment, may be less a matter of minimizing tensions, a situation that inhibits the questioning of knowledge and information previously considered certain. The perspective developed in this study opens paths for promising research on the challenges that organizations face as they change, implicated in important questions on how organizations manage change as a constitution and capacity building mechanism for appropriate measures in everyday situations in organizations.

It is notorious how often and fast most of companies, in the global environment, take decision on establishing goals to achieve near perfect quality for a product or service through the implementation of better process and new tools. Six Sigma as example is one of the methodology in which the adherence has been massive and constant in the business world, however, few companies take advantage of this tool in their administrative processes, mainly speaking, in the product and services pricing process (FRANK, 2003). The heart of the matter is that many organizations use the disciplines of Six Sigma to reduce their manufacturing costs, therefore, they also can use the same tool to increase their revenue in the way to reduce losses and minimize tension on management decision process, which means, apply Six Sigma not only on manufacturing process but others (SODHI and SODHI, 2005). Facing this opportunity, hereby the main goal of this research, through the Six Sigma methodology and its new approach Six Sigma Pricing, is to perform a sales pricing process diagnosis and analysis in order to propose improvements to an automotive industry supplier. Due to some limitations to apply full DMAIC (Define, Measure, Analyse, Improve and Control) steps, which is the Six Sigma (Pricing) methodology s pillars, it were only applied in this research the first three phases so-called DMA (Define, Measure, Analyse) and in the Improve phase it were done the process improvements proposals. It was firmly believed that applying these first three phases in the company pricing process was very valuable to bring out the various "flaws"/problems and their "countermeasures"/proposals for potential solution thereof. Therefore, it is understood that the practical and theoretical contributions resulted from this research proved that the methodology and its tools are powerful in all its phases to come up with potential pricing troubleshooting.

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