Repositório RCAAP

A obesidade tem se tornado mais frequente em países de baixa e média renda, sendo que nos últimos anos sua prevalência aumentou de 4,8% para 6,2% em crianças abaixo dos 5 anos de idade entre os anos de 1990 e 2015. Devido ao aumento da chance de desenvolver problemas cardiovasculares e outras comorbidades, o procedimento cirúrgico é considerado efetivo nos casos de obesidade grave com falha de tratamento clínico. Os procedimentos podem envolver métodos restritivos e disabsortivos e, consequentemente, promover deficiências nutricionais. O presente estudo foi realizado através de uma revisão bibliográfica e teve como objetivo realizar uma revisão da literatura científica sobre os aspectos nutricionais em pacientes após cirurgia bariátrica utilizando o método de Gastroplastia Vertical em Y de Roux, focando nas alterações absortivas que podem ocorrer após a utilização do método e na importância da suplementação nutricional. Apesar de ser considerado o método cirúrgico para bariátrica mais utilizado, a Gastroplastia Vertical em Y de Roux, ou Bypass Gástrico em Y de Roux, pode provocar carências nutricionais devido à anastomose que é realizada e à alteração de absorção nutricional. Verificou-se que, além de uma dieta adequada, é necessário suplementar os principais nutrientes que tem sua absorção afetada pós cirurgia, como o a vitamina B12, vitamina B1, ácido fólico, vitaminas lipossolúveis (A, D, E e K), vitamina C, ferro, zinco, selênio, cobre e proteínas, por exemplo. Apesar dos inúmeros benefícios da cirurgia bariátrica, faz-se necessário um acompanhamento multiprofissional para que não ocorram complicações relacionadas às deficiências nutricionais, tornando-se importante que o paciente receba uma atenção farmacêutica e siga corretamente às recomendações e orientações, a fim de evitar desmotivação e insucesso no tratamento. Além disso, é imprescindível que mais estudos sejam realizados no âmbito da suplementação a fim de estabelecer quantidades eficazes no tratamento das deficiências nutricionais após cirurgia bariátrica.

Quando observarmos o Parque Dom Pedro II nos dias atuais, é praticamente impossível visualizarmos como ele era nos primórdios da sua criação. Podemos considerá-lo apenas como uma fratura urbana a qual passou por diversas intervenções sem a menor preocupação para a preservação da sua memória. Ao escolher o Quartel Tabatinguera como objeto de estudo, foi possível perceber que, por ele estar cercado de grandes avenidas e barreiras, a revitalização não resolveria seu problema pois as pessoas ainda assim teriam dificuldade de acesso e seria somente um fragmento revigorado no meio de uma paisagem altamente degradada. O Parque Dom Pedro II é um grande conector das zonas leste-oeste e das zonas norte-sul, contando com metrô, terminal de ônibus e algumas ciclofaixas. É uma área sem vida, altamente degradada, onde é possível observar que a maior parte que permanece são apenas moradores de rua, e é utilizado pelas pessoas apenas como transição e de escassa permanência.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Access to cultura and the protection of the national music bring new legal challenges since,nowadays, the consumption habits constantly change, especially with the propagation of music through the internet. In this context, the imposition of tax immunity of Brazilian music can be a tool for combating piracy and for the exploitation of national cultura, but is not sufficient to ensure that the scope of these goals, being important also that there is public policies of protection and dissemination of national music, and especially of ethics and education in the use of the internet. Thus, the appreciation of the brazilian music can be driven by tax immunity, but also by public policies for the promotion of national cultura and ethics.

O tema desta pesquisa aborda a questão do ecoturismo e tem por objetivo subsidiar e fundamentar o processo de desenvolvimento de um projeto arquitetônico, um complexo hoteleiro em meio a natureza, localizado na região do Vale do Ribeira, onde está inserido Parque Estadual Caverna do Diabo e outros recursos naturais existentes. Além disso, promover a cidade de Eldorado, que tem grande capacidade de se tornar uma cidade turística...

Objective: This work had as objective there identified the alignment between the perception of the accounting offices as for the efficiency the services offered to the micro and small enterprises and the satisfaction of these enterprises with these services. The justification for this study is in the interest in knowing the profiles of the wrapped parts of way to there be developed a digital platform that brings near the offer of accounting services and the enterprises demands for these services. Design / methodology / approach: For this inquiry one opted for the quantitative approach and it was considered that the study was exploratory, since the sampling proceeding was not probabilístico. For data collection invitations were shot, he was seeing social mediae (email, facebook, whatsapp, linkedin, etc.) for two different populations: owners of accounting offices of small transport and a half; business men (or gestores) of micro and small enterprise, of several activity branches. Two samples were based on prior contacts of the investigator or for indication of other persons. Two inquiry instruments were developed: the first one for the offices, with predominance of scales of categorical nature, mapeando and when clients are categorizing the services offered by the offices and his relation with the enterprises; the second, for the enterprises, mapping the satisfaction of same with the services given by the offices of accounting that attend them, the technical advisory body that they receive as well as his main demands, when there is predominance of ordinal scales (of ten points) supposed like meters, specially in the questions for satisfaction evaluation. Results: Among the results, in the vision of the offices, it was noticed that they think that they help with efficiency the enterprises that contract them, they think that to make services available in digital platforms can maximize the captivation of new clients and minimize the escape of active clients and that they have interest in investing to make his services available in a digital platform. Already in the vision of the enterprises, it was noticed that they are declared satisfied with the services given by the offices of accounting, in terms of technical advisory body, though great most of the respondentes do not know the possibility of the offices they offer support reports to the decision; they believe that the documents for fulfillment of the legal obligations it is the only paper of the offices; they point also what receive documents out of the term and reports with delays that arrive to months. The enterprises show interest in contracting accounting services for digital platforms, depending on the relation I cost versus benefit. Practical implications: This work has practical implications for entrepreneurs and micro and small enterprises managers that look for better control and business management, as well as for accounting offices. For the enterprises the digital platform can be a facilitating tool in the search of services necessary for the management of his business with bigger reliability. For the accounting professionals the digital platform can provide the increase of the clients' wallet, develop services with enterprising improvements, create strategies and technological tools that make easy the contact between accountants and enterprises. Originality and contributions: This study innovates while looking to understand the relation between demands of the micro and small enterprises for accounting services besides the legal obligations, and the vision of the offices about means of given services so that they can compete with the existent digital platforms, which offer operational services to a client, but not services of support to the management and to the taking decision. The inquiry studies the viability of the creation of the digital platform aiming to pay attention to the necessities of accounting professionals and enterprises.

This Master's thesis work aims to uncover the power and knowledge involved in the formation of the concept, which is on the scene of disability. Investigate the word disability, considering it as a fossilized object, and its use in history by the ideological apparatus of the state as school and cinema. Describe and analyze how people relate to the word disability in contemporary society. Therefore, its theoretical framework, among others, Michel Foucault, Flusser and George Canguilhem. To conclude this dissertation shows that the concept of disability as a negative value and synonymous deficit is rooted in knowledge and clinical and judicial powers and that some ideological apparatus of the state, such as school and film, produce and reinforce the disability as something negative. About how some people relate to the concept of disability, the research shows that the blind, wheelchair, hydrocephalus, and do not consider themselves deaf or disabled person would call themselves, although this brand, person with disabilities has been placed on the scene by the school. The paper also points out that in contemporary times, some teachers in the state of São Paulo, but bring with them a certain doubt about what disability is and what it means, still consider it a negative state of life and behavior, a specialty to be resolved by medicine.

Frente ao tema da Bienal de Arquitetura de Veneza de 2018, intitulado “freespace”, que abordou a importância do espaço livre, emergiu a intenção de se estudar mais a fundo o assunto, tendo como foco a cidade de São Paulo, uma cidade global e contemporânea que se vê atualmente mergulhada no resultado de uma urbanização desenfreada que, aos poucos, deixou de ser pensada no âmbito do pedestre. Este trabalho visa, por meio de três partes, estudar conceitos e situações, e propor uma arquitetura que seja funcional e favorável à cidade e a seus usuários, visando melhorar a urbanidade e ressaltando a importância do espaço público dentro de um edifício, ora utilizado como passagem, ora como permanência, possibilitando que os cidadãos usufruam do espaço da melhor forma e consigam viver e desfrutar ao máximo todo o potencial que São Paulo pode oferecer.

IPM - Instituto Presbiteriano Mackenzie

Fundo Mackenzie de Pesquisa

Public Interest Architecture is a counter-hegemonic stream in contemporary Architecture that identifies the discipline as a social right and an important tool to improve the living conditions of thousands of people. The study assesses the possibility of maintaining the Architecture s commitment to the development and emancipation of humanity, by applying alternative methodologies to the usual practices. The first part of the paper investigates new approaches for building and structuring cities and new technological processes that can strengthen relationships within networks. It deals with the position of the public and the relation it developed with Architecture and Urbanism in the twentieth century. Furthermore, it presents an overview of the production process and its actors, involving the theoretical universe, exhibitions and publications. The second part examines in more detail the work of the following three groups chosen as the most representative, namely: Architecture for Humanity, Rural Studio and Usina-CTAH. Overall, the paper presents the concept of coexistence, describing the relationship of collective and collaborative networks together with new understandings in the field of contemporary architecture.

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

The aim of this study is to analyze the economic benefits of transparency or corporate disclosure. It is estimated the reduction of information asymmetry, which is a component of the cost of equity, due to the mandatory adoption of IFRS in Brazil, the level of commitment to corporate governance and the ADR issuance at the New York Stock Exchange. It uses the proxy bid-ask spread to estimate the asymmetry of information, as the dependent variable. The sample consists of non-financial companies of the Ibovespa index. In addition to disclosure variables, this study also analyzes the control variables like size, free float, risk and profitability. The conclusion of this dissertation confirms the initial expectations, in the sense that a higher corporate level of disclosure implies in a reduction of the asymmetry of information. Corporate governance variable, although significant, has a positive relationship with asymmetric information. This result is the opposite of what is expected by theory and can be subject of further studies. It is also statistically significant the expected positive relation between information asymmetry and the beta control variable.

Autism Spectrum Disorder (ASD) is a neurodevelopmental disorder characterized by impairment in communication, social interaction and behavior. Atypical, repetitive and stereotyped behaviors can be observed, although they are not exclusive predictors of ASD. Families and caregivers of children with ASD present a high level of stress, compared to families and caregivers of children with typical development; Exposure to this overload influences the quality of family life of family members and caregivers. In accountability for the care of the child with ASD, women, especially mothers, are described as the main family caregiver. In the present investigation, we sought to qualify and discuss variables that may influence the level of overload and the quality of life of mothers of children with ASD. An exploratory study was developed, supported by elements of statistical inference from the quantitative approach of scientific research. A field survey was conducted with mothers of children with ASD, through the application of the Quality of Life Assessment (WHOQOL-bref) and Burden Interview Scale instruments (overload). The field study was conducted in 2016 at a Therapeutic Educational Center specialized in the care of children with ASD, in the city of São Paulo, with a group of 45 mothers of children with ASD, from which 20 participants were obtained. According to the results of the application of the WHOQOL-bref instrument, participants presented a quality of life considered regular in all domains studied. The Burden Interview Scale allowed overloading in 85% of the participants. When comparing the Burden Interview Scale and the Quality of Life Questionnaire, it was not possible to observe the relationship between the studied instruments and 50% of the study participants.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

This project was done under a Professional Masters in Accounting and reflects the study that was developed to try to solve a real problem. In many companies in the construction sector, there is a wide divergence between the corporate accounting and tax accounting, this because the revenue recognition occurs at different times, generating different reports. In this situation, it is possible that while the corporate accounting shows profit, tax books shows losses, this because it was recognized less revenue than the costs incurred in the period. This issue becomes a problem when the company needs to obtain credit from financial institutions, and these, when considering the disparity between the tax and corporate results, adopt a conservative prudential position and, considering the unfavorable tax result, deny the credit. The developed research was exploratory and qualitative method. Eight interviews were conducted in depth with credit managers of large financial corporations, chosen by for convenience because of the difficulty of access to these professionals. The technique used for the treatment of the data was content analysis, conducted with the support of NVivo software. After the material analysis from the interviews that reflected the views of credit managers, it was observed the need to improve credit analysis model for companies classified in the Middle Market segment. The main contribution of this research, to improve the general model of credit analysis, was the introduction in the financial analysis phase of a Bridge Report, report that aims to demonstrate the composition and equalization of differences between the corporate and tax accounting, thus allowing the Credit Manager make an conscious decision without the first bias.

Ganhadora do prêmio TCC - 2º Semestre de 2016

Fundo Mackenzie de Pesquisa

This work began as an intervention proposal with the objective of increasing the potential for management use of accounting information in a business group. However, at the very beginning of the field procedures it became clear that such intervention would not be possible. This situation generated concern and surprise, since the business group generates good accounting information, i.e., accounting information generated with high technical rigor to meet international accounting standards that aims to provide useful information for decision making. Therefore, through an ethnographic case study, we sought the reasons why the organization's economic performance evaluation routine resists the adoption of accounting as the main source of information. The data collected in semi-structured interviews, documents and direct observation were analyzed in the light of institutional theory, more specifically institutional logics, allied to the Pragmatist approach in the study of organizations. This study links a gap in the literature related to Institutional Theory because it addresses power in an explicit, comprehensive and modern way. The way power is exercised within the organization, lacking mediation, is one of the main causes of the relative cultural inertia of the performance evaluation routine, combined with the professional posture of accountants focused on generating information for external stakeholders.