Repositório RCAAP

CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível

The need for equanimous access to infrastructures and opportunities in brazilian metropolises turns the mass transit systems into potential key features of urban policies that aim at tackling socioeconomic vulnerabilities and planned urban development. On the other hand, the implementation of these infrastructures tends to increase the value of the benefited properties and to demand investments that challenge the public sector’s financing capacity. By means of this, the dissertation addresses alternative sources of urban financing that make use of the increments in land values and that direct the collected amounts to the provision of public mass transit systems through instruments of Land Value Capture (LVC). This research also provides discourse about the features of the São Paulo´s Strategic Master Plan of 2014 (Plano Diretor Estratégico - PDE) that target making financing feasible for its sustainable mobility policy, exemplified by the usage of part of the resources from the Fundo Municipal de Desenvolvimento Urbano (FUNDURB) to this end. The main resulting element of these guidelines on the territory is represented by the Eixos de Estruturação da Transformação Urbana (EETU), where are the highest Floor Are Ratio (FAR) index and the qualified dense urban development can be seen, the latter of which is guided by the mass transit axes, a correlated principle with the Transit-Oriented Development (TOD

Fundo Mackenzie de Pesquisa

This study has researched five retained children aged 6 to 12 years, three male and two female from Primary School attending a private school in São Paulo, aiming to investigate their comprehension of their parents attitudes concerning their learning difficulties, on a Psychoanalytic theoretical framework. It describes the analyses of the Family Drawing and the Educational Pair Drawing produced by each participant as well as the questioning of those drawings. Most common signs were shyness and feeling of inadequacy, or guilty due to inadequate behaviors. Data analysis also showed that children who presented learning difficulties presented significant family conflicts such as mother and father distance. Results point to enhancing parent and children relationships and prevention of school difficulties.

This case study aims to investigate and analyze the presence of socioemotional wealth in a group of family businesses and, based on the results of this analysis, present and propose changes in order to enhance the benefits resulting from the identification of the dimensions of socioemotional wealth that according to the literature it is a resource that generates competitive advantage. The research is characterized as exploratory and of a quantitative and qualitative nature. Two techniques of data collection were used: the first, application of questionnaires for employees of the family group companies to measure their perception of the presence of the dimensions of socioemotional wealth in the group companies, and the second carried out through semi-structured interviews. with family members from three different generations, to identify which of the dimensions of socioemotional wealth are most present in the family group. The theoretical contribution of the study consists in the discussion of socioemotional wealth, with regard to the involvement of the family in the organization and management of the business, taking into account that socioemotional wealth reinforces the sustainability of family businesses. This study broadens the debate about the importance of maintaining socioemotional wealth in family businesses, suggesting that this process contributes to the maintenance of a sustained competitive advantage, from the point of view of family integration. In view of the results, this research contributes to the reduction of the theoretical gaps identified during the literature review, presenting a way to measure the presence of the dimensions of Socioemotional Wealth in family organizations.

Wilton Azevedo wrote his pos-doctoral paper The Beginning of the Expanded Scripture in 2009, at the University Paris 8. Azevedo made a semiotic study of the possibilities of poetry in the network environment of the Internet. He believed that his idea of expanded writing was not limited to poetry but also to education. He realized that in the 21st century everything that proposes knowledge building and art, should be developed in a rhizomatic approach. Using the methodology of Graça Mizukami to analyse educational approaches, we intend to verify if the proposal of Azevedo allows a teaching-learning practice that may be used in the internet environment. Also, as we combine Azevedo's ideas with Mizukami's methodology, we will collate examples that contribute to the understanding of what could constitute a rhizomatic education. In the course will be examined the ideas of G. Deleuze and F. Guattari, who adopted the term as a concept for their book Thousand Plateaus.

Esse trabalho de TCC busca por meio de um livro fotográfico retratar o contraste drástico entre as nuances da vida precária das pessoas residentes de Guryong Village e as nuances da vida um tanto quanto extravagante das pessoas residentes de Gangnam, as circunstâncias que cercam a vida com poucos recursos de uma das maiores potências econômicas e também a vida com muitos recursos, as adversidades que são enfrentadas e que servem de alicerces para a concepção e fundamento do grande mundo invisível e do mundo extremamente visível e internacionalizado. Para orientar o desenvolvimento da peça, o livro fotográfico buscará exibir o máximo da realidade dos dois lados dessa moeda por meio de fotografias, não apenas explorando seu modo de vida limitado pelo acesso reduzido a certas tecnologias e recursos básicos em contrapartida com o acesso excessivo, mas procura também mostrar como é a comunidade desprivilegiada vizinha de um dos bairros mais caros e bem sucedidos de toda a Coreia do Sul, Gangnam

The usage of Entrerprise Resource Planning (ERP) systems in companies has become increasingly common. Its implementation, in turn, brings risk factors which require management. The aim of this study was to analyze the risk management practices adopted on an ERP implementation in a Brazilian subsidiary of a large industrial company, comparing them to the risk management model described in PMBOK PMI, investigating the reasons why such a model was adopted or not and the reasons, if applicable, in adopting practices not described in this model. The difficulties to manage project risk were examined, to identify and link its causes. A qualitative study was prepared based analysis of interviews and other documents like meeting minutes, emails, spreadsheets and communications. This research evidences there was the identification of project risks and the development of an action plan to eliminate or mitigate them, but its scope was limited by some problems of organizational, technical and behavioral nature existing in the company.

This study attempts to make an analysis of new architecture introduction in Latin America. In this sense, it assumed that the ideas and concepts of modern architecture were forged in the core countries and somehow came to Latin America. The work was carried out based on the study of the first modern houses defined in historiography as pioneers in Argentina, Uruguay, Brazil and Mexico. This study has focused in the relevance of the projects authors, their origin, their training, their designing references and their links with each country society and culture. Each case was considered in itself, as a manifestation of architecture, individually analyzed based on their drawings, their programs, their references and their constructive aspects. Moreover, there are studies considering their meanings throughout the work of each architect who participated in its design. This study approaches at the same time the visions that architectural critics posted about its features and its role in the introduction of modern architecture in each country. There is no pretension to make a comparative study, but a description and a confrontation that can be used to register the different ways in which houses have interpreted the potential transferring of ideas and modern vocabulary elements in the cases studied. It was found that the introduction of modern architecture in Latin America was not a simple and uniform transcription of formal principles or ideas outlined abroad. It occurred in different ways through several references, agents and proposals. Furthermore it was observed in many cases and aspects of the first works that this introduction was not a simple adjustment of ideas and formal proposals forged in Europe. In most cases presented a regional interpretation, a new proposition or a central role in comparison to international modern architecture

Fundação de Amparo a Pesquisa do Estado de São Paulo

The present study investigated the stage of institutionalization and legitimacy in the adoption and implementation of a Shared Services Center (SSC) in a technology services business group, from the perspective of the institutional theory. The theoretical basis regarding the implementation was based on Tolbert and Zucker (1999) and Burns and Scapens (2000). The adoption study was based on the legitimation mechanisms observed by Scott (1987). The data was based on interviews conducted with eight executives responsible for decision-making of four companies of the group. The analyze of data was based on Bardin (2007) with the support of NVivo software. The analyze of results demonstrated that the implementation of SSC currently belongs to the stage of institutionalization of objectification, based on Tolbert and Zucker (1999), and the codification stage, based on Burns and Scapens (2000). The complete institutionalization did not happen due to a high degree of resistance to the new structure that certain groups demonstrated to higher administration, leading to the decentralization of the processes of accounts payable, accounts receivable and bank collection. Two mechanisms were identified for the adoption process: authorization and acquisition, which confirm the search of company for the legitimation. The main theoretical and empirical contributions of this research related to the understanding of the gaps between the processes of adoption and implementation, through of the identification of resistance key factors and possible reasons to direct actions to the full institutionalization of the SSC, and additionally, of the identification of elements for decision-making, with the purpose of achievement of strategic objectives.

This study examines the learning paths of teachers in technical courses who do not have any specific teacher training, based on an in-depth survey of the experiences and educational backgrounds of instructors at eight units of the National Commercial Training Service (Senac) in the São Paulo metropolitan region. The article first discusses the theoretical framework of teachers education, considering studies on pedagogic knowledge of content, reflections on teaching practice, in-service learning of teachers and the specific aspects of professional education. Then it briefly describes the professional training units analyzed and Senac s educational development program (specifically the continued education program). This study is qualitative in nature and is based on interviews with 13 instructors, seeking to elicit information on their backgrounds and teaching methods. They were chosen (intentional sample) due to their prestige among colleagues, since many of them are considered to be references regarding mastery of the specific knowledge taught and appropriation of the institution s pedagogic model. The analyses indicate that professional learning is a continuous process, achieved by means of personal experiences and in-service professional practice, with highlight on the practice of exchanges with colleagues and students of the ongoing education courses offered by the institution, considering the professional competencies and interdisciplinary knowledge required by the current job market. Based on the school as the learning place, the results indicate the program is effective, but could be improved by reorganization in some aspects.

Este trabalho tem por objeto a análise da validade da exigência de IPI de atacadistas na revenda de produtos de higiene pessoal, perfumaria e cosméticos, em razão de sua equiparação a industrial promovida pelo Decreto nº 8.393/2015, amparado no artigo 8º da Lei nº 7.798/1989. Para os fins a que se propõe o presente estudo, serão analisadas as disposições do ordenamento jurídico tributário brasileiro, a doutrina e a jurisprudência relacionadas às normas instituidoras e limitadoras do IPI. Inicia-se o presente estudo com breves considerações acerca do sistema constitucional tributário, com especial enfoque à repartição de competência tributária e aos contornos constitucionais da estrutura da hipótese normativa dos tributos. O segundo momento dedica-se ao estudo da regra-matriz de incidência do IPI, trazendo à baila os critérios do antecedente e as determinações do consequente. Posteriormente, serão explorados os princípios constitucionais aplicáveis a esse imposto e pertinentes à discussão da equiparação núcleo deste trabalho. Uma vez fixadas essas premissas, será analisada a validade da inclusão dos estabelecimentos atacadistas entre os contribuintes equiparados a industrial, para fins da exigência do IPI em meras operações de revenda, conforme estabelecido pelo Decreto nº 8.393/2015. Conclui-se, por fim, pela inconstitucionalidade e ilegalidade da exigência do imposto desses atacadistas, por afrontar a própria materialidade do IPI esculpida no Texto Constitucional, notadamente diante da ausência de realização de atos de industrialização pelo atacadista equiparado, bem como por violar princípios constitucionais gerais e específicos do Direito Tributário.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Este trabalho de conclusão de curso teve como objetivo analisar os principais desafios da tributação no que diz respeito à Internet das Coisas no Brasil. Para tanto, se fez imprescindível primeiramente compreender este fenômeno, identificando seus principais aspectos e apresentando uma perspectiva histórica, bem como sua relevância para a economia brasileira nos tempos atuais. Após, parte-se para a conceituação e análise de tributo e competência tributária, tratando da sua classificação e suas características para que, finalmente, seja possível compreender quais são os conflitos encontrados dentro do Sistema Constitucional Tributário e quais os desafios enfrentados com relação às operações envolvendo a Internet das Coisas.

This work aims to study the performance of several deep neural network architectures applied to classify dermatological lesions. The result has as secondary applications to set the referral and priority of care to the patient, increasing the efficiency to deliver the appropriate treatment for patients lacking access to this medical specialty. The study presents a brief introduction of the main reasons, the historical origin and the impact from the lack of access of the population to the health system. The work also provides the potential benefits from the insertion of artificial intelligence in the health care processes. It also presents a review of scientific studies aimed at the classification of skin lesions by artificial intelligence algorithms and the main concepts and history of artificial neural networks from the beginning to the detailed description of the most recent architectures. As results, the work presents the results of two experiments that together contemplate different scenarios of the application of deep neural networks to measure the accuracy of the proposed algorithms applied to classify skin lesions. The experiments evaluate the performance several architectures, varying parameters and weight initialization strategies. As a main result, the work presents that the GoogLeNet architecture trained with 24,000 images, during a thousand epochs using random initialization as strategy to initialize weights and learning rate of - , was able to obtain an accuracy of 89.72% for diagnostic suggestion, 92 % for priority indication and 96.03% for patient referral in a 6,975 image test set.

This research looks at the processes of construction of youth identities. We intend to reflect on the various mechanisms of cultural and political action promoted through media resources, mobilized by young participants of audiovisual creation workshops in civil society organizations, in the suburbs of São Paulo City nowadays. The daily experiments made by these young people through audiovisual recordings, in multiplier institutions which provide them with the knowledge and tools needed, contribute to promoting changes in personal relationships, sociability values as well as to a redefinition of identities day by day. These young people, in varying degrees of organization, build collective identities, get organized in a spirit of solidarity, hold dialogues, recognize themselves as entitled to rights and also as citizens and agents of change in society. We attempted to use an interdisciplinary methodological approach in a perspective related to topics of the areas of Cultural Studies, Anthropology, Discourse Analysis, Languages, History and Sociology, with regard to the dynamics of identity construction processes and social interaction, and urban sociability, for they question the different forms of resistance, as well as the process through which new values, behaviors, identities, new forms of political and cultural action are built.

The purpose of this study was to determine whether the adoption of fair value as a measurement method of biological assets, specifically poultry and pigs, as required by IAS-41 and CPC-29, is more appropriate than the cost of acquisition and/or formation within the reality of the Brazilian market through: (1) confirmation of the existence of an active market, (2) measurement of these assets at fair value highlighting the strengths and weaknesses of the methodology, (3) comparison between the values measured through the historical cost and fair value, (4) identification of the appropriated method to measure biological assets for production, and (5) analysis of the improvement or not of the comparability of financial statements of companies in the poultry, pork and beef agribusiness, after the adoption of IAS-41 and CPC-29. In order to achieve such objectives an exploratory research was developed, in which the data was collected through literature research, interviews, observation and document analysis. According to its representation in the agribusiness sector, BRF Brasil S.A. was chosen to be analyzed as experimental study case. The results of the analyzed data were: (1) that there is no active market for poultry and pork in Brazil, (2) that the method of fair value measurement requires the adoption of biased assumption regarding the allocation of the profit margin to the agriculture activity and subjective assumption related to the discount rate for the biological assets within the scope of this study, (3) that specifically, as a result of BRF s experimental study case, the difference between historical cost and market value is not material, (4) that the adoption of fair value as a method of measurement of biological assets for production causes distortion in the financial statements, and (5) comparability of financial statements was impaired after the adoption of IAS-41 and CPC-29. Hopefully, the results achieved will contribute to market professionals, academics, legislators and non-government authorities in improving the quality of financial statements.

Universidade Presbiteriana Mackenzie

The Compliance area has been gaining more and more space in the corporate world, whether in public or private institutions, and among the individuals that constitute the society. There are several reasons that drive this growth in the area and, consequently, in the number of professionals who work in it. Among these reasons, it is possible to highlight national and international laws, although they do not always require the implementation of Compliance Programs, they end up encouraging it by mitigating penalties in the case of the existence of an effective program, recommendations of good Corporate Governance practices made to companies. and the professionals who work in it, Codes of Conduct and corporate policies and also, in an even less expressive but also relevant way, the genuine or purely commercial need to demonstrate the commitment to ethics and integrity in societies and, consequently, in the form doing business. Throughout this scenario, and considering the performance of Compliance on a daily basis, it is not uncommon the perception that the area harms or hinders the commercial performance of institutions, since, among other situations, it may cause an increase in documentation, processes and procedures, which can eventually be perceived as exaggerated, bureaucratic and unnecessary. If, on the one hand, it is possible to say that the area has been gaining more and more space within corporations, receiving some type of internal or external recognition and appreciation due to social concern, on the other hand, it is a fact that this expansion has among its main and real ones justifications for the commercial incentive due to the reduction in the fine amount of any conviction for improper practices, or the fact that Compliance can boost the accountability of company managers if they do not take recommended measures, and formally communicated by the Compliance department , Ethics and Integrity or equivalent name, which have the objective of avoiding the commission of crimes by these institutions. Due to all these aspects that directly or indirectly impact the performance of Compliance, this study aims to identify which are the ethicalinstitutional business conditions that need to be present in a company or organization so that the Compliance professional who works there, commonly called a Compliance Officer, manages to act responsibly and effectively, resulting in the proper and successful implementation of the Compliance Program and thus boosting business ethics. To better develop this objective, this study seeks to gather information about the phenomenon of Corporate Governance, in Brazil and in the world and its importance, as well as to present how Compliance acts as one of the arms or tools of the Governance tools.