Repositório RCAAP

The objective of this study is to verify through the perception of independent auditors and educators in Brazilian universities which work or worked as independent auditor, the main factors that affect the auditor s ethical responsibility, based on the national and international auditor profession codes of conduct/ethical guidelines. Taking the stand of the factors that contributed to the recent financial/accounting scandals and even frauds in the world business scenario, it is imperative that the independent auditor s professional activities be performed in a more adequate manner. Therefore, the auditor should observe and maintain an ethical position and should be in compliance with the professional audit codes of conduct/ethical guidelines, therefore, mitigating audited entity s risk and protecting their image. This position also aims to prevent audit firms from embarrassment and a negative impact that generate loss of credibility and litigations, including folding up their activities as it happened to one of the biggest independent audit companies in this era, Arthur Andersen. Therefore, to guide this study, the research question is: what are the main factors that impact the auditor's ethical responsibility in the perception of independent auditors and educators? The studied population consisted of independent auditors (semi-senior/senior/supervising) from the Big Four audit firms (PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young Terco and KPMG) in São Paulo Brazil, and educators in Brazilian universities which work or worked as an independent auditor. In this context, a qualitative analysis was performed, looking for characteristics that contribute to validate the objectives and the research question. The research revealed there are thirteen factors that could impact the auditor s ethic responsibility that are related to integrity, independence, technical competence, professional care and confidentiality. From these identified factors, seven are related to the independent auditors perception, two are related to the educators perception and the other four are common in both perceptions. In this context, it is suggested a deeper look into these factors for future researches, and this should go in line with deductive studies in order to ascertain the correlation between them. Furthermore, it is important to check the point of tangency between the question of ethics and technical competence of the independent auditors, since in the perceptions of the independent auditors and educators, some factors do not impact their ethical responsibility. However, evidences show that this could be related to unlikely mapping of accounting / financial problems occurred in the business scenario. And these are factors involving for instance, the adequateness of the methodology, quality of training to improvement and maintenance of professional skills and effectiveness of continuing education, which are not always the direct responsibility of a junior/assistant independent auditor.

This dissertation aims to examine the authorial work of Brazilian designers and architects throughout the 20th century to the present day, with the general objectives of analyzing, describing and practicing production in the ield of residential furniture from both the analysis and the development of an object of study: the tea cart. Thus, the following project intends to contribute with inputs for research dedicated to the design practices of furniture, verifying the consolidation of modern and contemporary furniture in Brazil from the development of the referred piece of furniture. The research is divided into three chapters. The irst chapter, of a more conceptual sense, proposes the presentation of characteristics used in tea carts developed in Brazil during the 20th century, by leading architects and designers of that time, as well as the analysis of the language adopted by each investigated author. The second chapter is dedicated to showing contemporary national references designed by architects, freelance designers and professionals with their own brand, thus showing the great national interest in continuing this tradition. In both chapters, the investigation is carried out in the context of design, shape, aesthetics and material of objects. The third and last chapter is entirely dedicated to the study of the authorial tea cart, describing the processes of its conceptualization until its inal consolidation.

Although not commonly discussed among Brazilian jurists, banking mergers and acquisitions are an extremely relevant issue in Economic and Legal Sciences, considering the importance and the influence of these events in the Financial System, in the execution of economic and monetary policies by the State, in management of public savings and in the functioning of the payment system. The purpose of this research was to present and, as much as possible, clarify the competition and the economical aspects of the Brazilian banking market, providing an analysis of the Brazilian Central Bank s performance in banking mergers and acquisitions. In order to achieve it, it was necessary to discuss the evolution of economic history through time, which can explain actual aspects of market; the national economic regulation and its principles; the functions of central banks; the way Brazilian Central Bank performs monetary policy given by the National Monetary Council; the way Brazilian Central Bank analyzes mergers and acquisitions in the Financial System; the way mergers and acquisitions are analyzed outside the Financial System; and, at last, the varied doctrinaires opinions about the competence of Brazilian Central Bank and the competence of Council of Economic Administrative Defense to analyze banking mergers and acquisitions. In its last chapters, the work intend to demonstrate that the performance of Brazilian Central Bank in banking mergers and acquisitions is mostly marked by execution of economic policies and prevention of risks, specially systemic risks, and, although the Brazilian Central Bank could be legally considered exclusively competent to analyze banking mergers and acquisitions, it do not perform that competence, which could, therefore, justify the interference of the Council of Economic Administrative Defense in this events. Nevertheless, at this moment, legal statements provide Brazilian Central Bank exclusive competence for the analysis of banking mergers and acquisitions in Financial System and the Council of Economic Administrative Defense has only the responsibility of analysis of the information provided by the Brazilian Central Bank in order to evaluate probable consequences of these events in other markets.

In the context of business models, it can be seen that the value configuration visions are presented in a static and categorical or linear perspective, which is not adequate to think about the dynamics of the process, especially when it comes to new born companies. That is, these visions of value configuration presuppose already constituted companies. Thus, in order to cover this theoretical gap, the question that arises in this dissertation is: How do companies, in the initial phase of constitution, configure value? The systemic, procedural and dynamic perspectives are still not well evidenced in the literature. It is understood that the understanding of value configuration requires a dynamic and emergent strategy perspective, based on a process of trial and error. In this sense, this research adopts Activity Theory as the appropriate strategic perspective to think about the process of value configuration. This approach allows capturing the role of the actors in the execution of the activities as well as the contradictions of the decision making process in terms of activities. As the structure and organizational boundaries of nascent companies are not well defined in the initial stages of a business, the value configuration cut was that of value chain activities. In this sense, a systematic review of the literature was carried out and three main contexts were found: resources and technology; client; partners. These three aspects of the activities were dealt with in a procedural perspective, in which the actors involved in the process of value configuration implement the opportunity from a process of action, contradiction and result. From the methodological point of view, we opted for the analysis of narratives that allows the identification of the various connections (explicit or not) that people make in the execution of certain routines. From the identification of the events, the focal actors and the understanding of the oppositions (dilemmas) and syllogisms (implicit and explicit termination of the dilemmas) in the speech and actions of the interviewees, it was possible to identify the main activities of value configuration, which were analyzed according to the framework of the Activity Theory. As a result, new born companies configure value from an activity system that includes portfolio decisions (research, product development and testing for improvement), customer service and order management, distribution and delivery, competition analysis, financial and accounting management, and future planning), as well as past value creation activities (decision on value proposition and focal customers) that condition the setting the value. These identified activities encompass resources and technologies, clients and partners, nd are developed in a constant of dilemmas and contradictions (oppositions) inherent to the decision process (actions, syllogisms) and consequent ruptures in the execution of activities.

This study discuss about how the work Griffin & Sabine Trilogy contempletes the gender and the tradicional epistolar romance. The paper will consider some aspects and conceptions about the gender and the epistolar narrative consolidated ond the Nick Bantock s Triology. The resources used by the author are detached to considerer a new and instigated epistolar romance that could sustain the tension existed between the two speechs: literature and plastics arts One becomes, therefore, essential not only the analysis of the relations of the literal and pictorial contents of the postcards and letters of the trilogy (delimited in 2º volume of the trilogy, intitled Sabine´s Notebook: In Which The Extraordinary Correspondence of Griffin & Sabine Continues),but also the study of the double one as a possibility of reading of the trilogy.

The present research arises from the conceptual distortion regarding sustainability when applied to the elaboration of projects for professional kitchens, aiming to promote a synthetic analysis, from an exploratory fashion and of qualitative orientation of those same concepts of sustainability. A wide bibliographic base of dissertations, theses, Internet sites and books was set up, some of them even before the importance turn in the discussions of sustainability in architecture and gastronomy, which undoubtedly made the investigation more laborious, given the scarcity of specific information within this theme, but not less instigating, since I seek to bring an understanding about the application or not of the concepts of sustainability when designing architectural projects and how these concepts are perceived and considered nowadays. For this, the theoretical apparatus of some scholars was used, thus delimiting the more important concepts within sustainability to advocate its application in the elaboration of the projects of professional kitchens, where one observes the feasibility of the sustainable parameters in order to promote an increment in designs based on this integrative vision between architecture and sustainable gastronomy, which is also presented here to promote a broad and diverse understanding on sustainability. At the end of the research it was observed that the use of such guidelines promotes the formation of multidisciplinary groups and fosters communication between departments involved in the design process, providing less data loss, consequently less time and more quality in the arranging of space, as well, of the relationship between project and sustainability, where aspects such as operational flows, composition of layout, use of new operating technologies and well-trained employees make up the sustainable basis for the good performance of a professional kitchen.

Tendo em vista que os candidatos a um cargo político precisam conquistar votos, devem atentar-se às escolhas de linguagem que fazem para construírem discursivamente suas imagens diante da sociedade. Esta tese propõe, portanto, uma análise e comparação das manifestações linguísticas atenuadas e intensificadas aplicadas como tática de persuasão do público eleitor durante entrevistas concedidas ao programa televisivo Roda Viva antes dos pleitos de 1989 e de 2018, partindo do preceito de que houve alterações no uso da linguagem em circunscrições temporais distintas. Para efetuar esta pesquisa, foram adotados como principal fundamentação teórica os pressupostos sobre fenômenos de constituição de imagem dentro de uma perspectiva interacionista, compreendidos como atividades sociais, de acordo com Bravo (1999, 2003, 2004), Hernández Flores (2004, 2005), Albelda (2004) e Briz (1998, 2002, 2007, 2012). O trabalho construiu-se a partir de uma análise pragmática, na qual trechos de vídeos televisivos das entrevistas constituem o corpus. Devemos considerar, afinal, que se tem no gênero entrevista uma interação por vezes polêmicas, especialmente dentro do discurso político, na qual se deve manter uma autoimagem a fim de conquistar votos por meio da aproximação com seus possíveis eleitores.

This study aimed to know the relationship between the tangibility of assets and capital structure through the exploitation of corporate assets. a sample of 255 companies covering the period 2007 to 2015. Panel data were used with fixed effects was used, combining cross-sectional data with time series, with a generalized moment method instrument. As a research variable capital structure and leverage they were used the accounting and market concepts and their results were compared. In line with the literature of the area, the following variables were selected: liquidity, size of company, real assets. The econometric results proved to be robust by the techniques used. The obtained test results were quite consistent for some variables such as company size, with the theories of Pecking Order and Trade-off. However the results are not in line with those observed in similar studies conducted in other countries when using the premise real assets.

Este trabajo objetiva analizar los tiempos verbales en tres versiones del cuento de hada Cenicienta, llevándose en consideración que los tiempos, en esos cuentos, no indican Tiempo Cronológico ni Tiempo Real, pero desempeñan importante función, dado que presentan al lector/oyente un mundo diferente del suyo y, por lo tanto, no le concierne. Esta pesquisa se fundamenta en los postulados de Harald Weinrich, sobre los dos grupos temporales que focalizan el mundo narrado y el mundo comentado. Esos grupos determinan qué actitud el lector/oyente debe tener en cuanto a lo que está leyendo o escuchando. Para ello, en las tres versiones, se ha elaborado un levantamiento de los símbolos que guían ese tipo de narrativa fantástica, con los respectivos tiempos verbales, como estratégia de análisis.

O presente trabalho visa o desenvolvimento de uma grande reportagem para a Revista Galileu – matéria da capa, que aborda o tema da representação da mulher no cinema, fazendo uma análise da personagem da Mulher Maravilha e seu filme. O veículo em questão propõe discussões sobre cultura, cinema e representatividade e a reportagem atende essa demanda. A mulher, que muitas vezes, aparece de maneira estereotipada nas grandes produções cinematográficas, demorou para ser protagonista de um longa de super-heróis, assim o trabalho em questão busca ressaltar a importância da criação da Mulher Maravilha e o que ela representa até os dias de atuais. A intenção é problematizar a maneira como as mulheres são representadas em grandes produções e também como não há espaço para elas no mercado do audiovisual. A metodologia utilizada foi a bibliográfica, para que houvesse uma melhor compreensão sobre os assuntos abordados na reportagem. A linguagem é mais informal, porque se adequa a proposta da Revista Galileu e seus leitores mais jovens. Os conceitos usados no trabalho abordam temas como a representatividade, questão de gênero e a construção do mito.

Executive Functions can be defined as a set of skills that are used in everyday situations in order to control thoughts and actions directed to a specific goal. These skills have great importance and influence on emotional and cognitive development during childhood and adolescence. Thus, the present study had as objective to analyze the performance in tests of cold executive functions and the ability of decision making in primary school children aged 6 to 10 years. A total of 146 students from two private schools in Greater São Paulo participated in the study. The following Iowa Children Gambling Task and Delay of Gratification instruments were applied to assess the decision-making ability. For the evaluation of the Cold Executive Functions (inhibitory control, cognitive flexibility, working memory and planning): Five Digits Test, Verbal Fluency Test, Quick Alternate Nomination Test, Rey Complex Test, Rey Verbal Auditory Learning Test .The results reveal significant age differences for all measures related to decision making processes in the Children Gambling Task, but not for the Delay of Gratification test. For the cold executive functions, the results show significant differences for all the measurements obtained with the Five Digits Test and the time of the fast alternating appointment tests. For the Verbal Fluency test, a difference was noted for the number of evoked items beginning with a specific letter. The results in the Verbal Hearing Learning test showed difference in all items, except for the recognition test. Finally, significant differences were observed for the number of correct items in the Rey Complex Test, but no differences were observed in the time of the test. In all results, the scores of older children were better than those of younger children, and children of 6 and 7 years of age tended to perform similarly overall. In addition, children of 9 and 10 years also tended to have similar pattern of response in the tests. Thus, the present study corroborates data previously found and show significant changes in this age group.

El teatro surgió en la Grecia Antigua con manifestaciones en honor al dios del vino, Dionisio, a cada nueva cosecha de uva. De ese modo, el teatro siempre estuvo presente en la historia de la humanidad desde la Antiguedad. Al leer las piezas Anfitrión (206 a.C.), de Plauto y Un dios durmió en casa (1949), de Guilherme de Figueiredo, una perteneciente a la Literatura Latina; otra, a la Literatura Brasileña, respectivamente, se observa un vínculo estrecho de proximidad entre una y otra. De ese modo, se pretende con este trabajo establecer un diálogo entre las obras de tal modo que es posible percibir que, por medio de la carnavalización, por el género de la parodia, el mito vuelve a actualizarse. Al trazarse un estudio dialógico entre las obras, llegamos a la carnavalización en la literatura y nuestro objetivo es apuntar de qué manera los autores destronan y coronan los personajes. Este trabajo abordará y considerará cuestiones que están presentes en las piezas: dialogismo, carnavalización, parodia y mito. Todos los conceptos fueron amparados en teóricos consagrados para que pudiéramos llegar a una definición para, posteriormente, analisar las obras en cuestión.

The present paper studies Rachel de Queiroz’s narrative entitled Memorial de Maria Moura, published in 1992, and the minisseries inspired in it, which carries the same name, aired in Globo network in 1994. This work studies the transposition from the book to the television and the resources used in this transposition, which bring the written narrative to the television narrative.We also study the paratexts present in both plots, which contribute to the composition of Queiroz’s and Globo’s work as a whole, but not being actually part of the story. For that, this paper was divided in three sections: the first theoretical one, which brings studies abaout literature, television and transposition; the second one which studies paratexts; and the third one, which studies the tansposition from the written story to the television. For that, we used as theoretical resorces Linda Hutcheon, Ana Balogh and Gerard Genette.

This research is a basic interpretative and qualitative study underpinned by an interacionist and interpretative epistemological approach that aims to understand how technical - administrative employees learning experiences occur in the workplace of Araçatub a School of Dentistry/UNESP. The research question is: how do technical - administrative employees experience learning throughout their professional tasks in the workplace? . There are three big aims: (a) identify, describe and understand the informal processes used for individuals to learn their professional tasks; (b) describe and analyze the role of the social interactions that occur in the workplace, as well as the influe nce of the organizational context in informal learning; (c) analyze how the workplace context of the studied Faculty supports or raises difficulties to informal learning. The theoretical frame joins the literature about Informal Learning in the workplace with Social Learning Theory by Elkjaer, in order to understand how learning occurs in social environments. It was conducted 16 semi - structured interviews with technical - administrative employees from Academic and Administrative Technical Divisions of Araçat uba School of Dentistry/UNESP. The collected data was analyzed through qualitative data analyses strategy proposed by Flores (1994). I t was concluded that employees learn their tasks informally, by their experience and daily practice in the workplace, during the work process, making questions and exchang ing ideas with their bos ses and colleagues from the own Faculty or from other UNESP faculty , with whom they build a contributive network for informal learning. Facing new and challenging tasks in other jobs is a trigger to informal learning, such as knowing the way as the organization works and studying its internal and external set of laws . The technical - administrative employee proactive behavior encourage s these actions. The employees interactions with the social worlds and subworlds identified in the interviews evoked emotions like gratefu lness, commitment, pleasure and love in the job and by the job, which sometimes support and raise difficulties at times to informal learning. The context factors that influence informal learning in the studied organization are organizational climate, culture and layout, as well as job development expectation and the relationship between newcomers and experienced employees.

The performance measurement systems were seen in a new light after the creation of the balanced scorecard (BSC) introduced by Kaplan and Norton in the early 90 s, presenting a far broader methodology of management and business performance compared with controls based on accounting and financial indicators. Since its introduction, the BSC has evolved and gained a high degree of recognition as one of the most widely used tools among the recent innovations in the context of management control. One of the most discussed approaches by present authors is the cause and effect relationship between scorecards. Thus, this study aims to develop an analysis of the relationship between performance measurement system indicators from Petrobras refining segment, thereby aiding the increment of the system and contributing to the process of strategic management of the company. The research includes interviews with managers of the company to develop a hypothetical model of cause and effect relationship between indicators, and the Granger causality test was used to assess the statistical significance of the model. After completion of tests, results were presented to managers for model validation. The analysis indicates that in general the time series data provided support for understanding the cause and effect relationship of the performance measurement system from Petrobras refining segment. Testing various lags it was possible to verify that in most of relations the predictive capacity is established significantly. Thus, this study contributes to the understanding of relations between indicators from Petrobras refining segment, through the identification of lags, opportunities for revision of weight, indicators identity and formula, and thus providing key inputs for improving the company s performance measurement system.

O objetivo deste estudo foi o de propor alternativas de soluções para o problema de queda de vendas e seus impactos negativos na rentabilidade e no fluxo de caixa de uma empresa familiar, de médio porte, que atua no segmento de varejo de carnes. Com a adoção das inovações propostas, planejou-se estruturar a organização para a diversificação por meio de canais digitais, reduzindo a dependência da receita das lojas físicas. Assim, inovou-se no modelo de gestão sob os âmbitos de estrutura organizacional, procedimentos internos, controle financeiro e diversificação de novos canais. As alternativas propostas para solução do problema, permearam inovação organizacional e de processos de forma incremental, compreendendo a divisão e formalização de áreas departamentais e linhas de subordinação expressas por meio de organograma; introdução do formato demonstração de resultado do exercício, priorização, formalização e padronização de procedimentos internos que oferecem maior risco ao negócio, e diversificação de canais por meio do serviço delivery, realizado por uma central de vendas criada, mediante o aplicativo whatsapp. Sobre a complexidade, desde o início da intervenção, por ser uma empresa familiar, percebeu-se um apego ao formato de gestão utilizado pelos sócios-fundadores, associando conhecimento do segmento em que atuam a um elo entre os princípios e valores da família. A equipe gerencial formada por tempo dedicado ao negócio e não necessariamente por seu desempenho em funções anteriores, demonstrou abertura e intenção de colocar em prática novos processos que viabilizassem uma mudança significativa e que colocasse a empresa à frente de seus concorrentes em seu segmento e, para tanto, informações internas estariam disponíveis. O envolvimento dos membros da equipe foi autorizado, entretanto, em função do problema enfrentado, os investimentos necessários deveriam ser validados e aprovados pela sócia-fundadora. Diversas iniciativas foram implementadas, sendo o organograma criado e formalizado. Os sócios-proprietários passaram a ter cargos definidos em áreas departamentais delimitadas, foi instituída uma reunião mensal, incluindo diretores e gerentes em que foram apresentados e discutidos os indicadores financeiros disponibilizados pela DRE - Demonstração do Resultado do Exercício, resultante de outra iniciativa de inovação. Maior foco foi colocado para entender as necessidades dos clientes, mediante metodologias de pesquisa qualitativa e quantitativa aplicadas de forma recorrente e foram compartilhados e discutidos artigos e informações acerca de tendências de consumo sobre o segmento de carnes. Foi criado o serviço Delivery, apresentando aumentos de novos clientes e ampliando a área de atuação. Foram iniciados o marketing digital, por meio de mídias sociais; a padronização de procedimentos e foram aplicados dois treinamentos, sobre normas ANVISA e formação de líderes. A continuidade do acompanhamento do plano de ações será feita pelo Balanced Score Card. Baseada na metodologia para trabalhos práticos e aplicados de Marcondes, Miguel, Franklin e Perez (2017), utilizaram-se também dados secundários para análise setorial e de mercado, com pesquisas qualitativa e quantitativa. Para a qualitativa, adotou-se a técnica de entrevistas, com funcionários e gestores. Já, para a quantitativa, foi aplicada, aos clientes, por intermédio do survey.

Brazil is an underdeveloped country, which derives fundamentally from the world-wide formation of capitalism, with the molding of the system of center-periphery separation. In fact, underdevelopment is not a stage that all countries must overcome on the way to development, but the result of the deformation caused by the historical formation of capitalism, which is characterized by the technological backwardness of certain countries. In this sense, Brazil must follow certain path towards development, a path described in the Federal Constitution, which, among other facets, covers the achievement of scientific autonomy, research and technological empowerment, directed towards technological innovation according its Chapter IV of Title VIII - Of the Social Order. In fact, technological innovation is paramount in the process of overcoming underdevelopment and, therefore, there is in the Law mechanisms that serve to boost innovation in the national environment, one of which has tax nature, is extrafiscal and capable of influencing determinants of the behaviors adopted by taxpayers. These are tax incentives, which are classified as absolute, relative or instrumental, and such instruments, among others, are arranged in Chapter III of Law 11.196/05, a part of the national system of innovation, in this case, for induction to innovative activity. Based on these findings, the present dissertation aims to show how tax incentives can contribute to Brazilian development, as well as to identify the causes of low use of this mechanisms.

Outros

This research aims to clarify the method of biblical counseling by Larry Crabb from the point of view of psychology and the Bible to bring a careful integration. Achieving an approach solidly based on Bible Scriptures, using the tools of secular psychology without betraying the "Biblical premise". Which encourages belief in the inerrant Bible and the grace of Christ almighty, believing that there is a personal and infinite God that revealed themself purposely in the written word, the Bible, and personally in the living word, Jesus Christ. In Crabb's approach the "mistaken belief , produce negative feelings and behaviors that prevent us to provide the need of a relationship with the Sacred. The purpose of the theory is focused on correcting negative thoughts and to promote the appropriate thought to produce correct behaviors and feelings. The focus is on the thoughts. The feelings of resentment, guilt and anxiety are the focal point of the disorder produced. Therefore, the task of a biblical counselor is directed to comprehend and unveil people's basic personal needs defined as meaning. Moreover let them perceive that this meaning is only attained through the recognition of their own value and importance in Christ, which Crabb defines as security. His theory is advised to leaders because it involves a transformative approach, highlighting the faith in God and the appreciation of the Bible as the Word of God.

The job is to analyze the certification system LEED, one of the most used and recognized in Brazil, through a case study of the first building to receive the highest level of the LEED CS certification in Latin American. The certification has been used to prove that a building is sustainable and this job analyzes the building using an architectural point of view, verifying if the certification ensures that the building has a sustainable architecture. The job will begin with a brief history about how sustainable development joined the world speech, explaining some of the key concepts related do the topic. After that, some examples of sustainable architecture and its definition will be shown. For the analysis of LEED, two other certifications were chosen for a brief comparative scenario: BREEAM, the first certification to be used and which served as the basis for many others, and AQUA, another certification that has been used in Brazil. For the case study of Eldorado Business Tower, it will be done a brief history of the project and an analysis of the building through the project, the certification process and observations made in the visit to the site.