Repositório RCAAP

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.

The present research investigates how a child builds their imagination and creation process by playing with scrap material in the nursery environment. An action-research was developed from a qualitative approach in a day care center located in Carapicuíba, a city in São Paulo, Brazil. The project acted with nine children, boys and girls, aged between two and two years and three months. It was possible to verify that the child enhances imagination and creation process when he or she explores scrap materials in different ways, re-signifying them. However, the process of expanding creation and imagination will not occur only by the material itself, it needs organization in spaces. The reference scholars for this project were Philippe Ariès (1981), Loris Malaguzzi (1999), Tizuko Morchida Kishimoto (1998, 2010ab), Gilles Brougère (2008), Luise Weiss (1989), Lev Vygotsky (2007, 2009), Aldo Fortunati (2009), Jens Qvortrup (2011), Ana Lúcia Goulart Faria (1999), Daniel B. Elkonin (2009) e Michel Thiollent (2009).

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

The Brazilian context is characterized by an ethnic diversity that contributes to racial, ideological, religious and sociocultural pluralism and in this plural and secular environment the diversity of the new and the modern, and the old and the traditional, live together. This research investigates an experience of religious renewal in the umbandist religion. The result of the synthesis of the old and the new, the reinsertion of postmodern artistic production in the brazilian cultural environment, specifically in the religion of African matrix, where popular traditions and the sophistication of the old religious traditions are recorded. The author discusses the fundamental link in the structure of the myths of the religions that make up the inner diversity of the Umbanda, general aspects of the history of ethnic identity, formation and the African pantheon and its influences in the Brazilian religious field. And, finally, the development and observed contribution of the object of the case study confirms the use of new modern technologies and new media, contributing to the preservation of the Afro-Brazilian musical tradition.

Outros

Ganhadora do prêmio TCC - 1º Semestre de 2016

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

Universidade Presbiteriana Mackenzie

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

With the aim of analyzing the school actions which have been developed with students who own special educational needs as far as inclusion is concerned, a bibliographic and documentary analyses and research has been made, followed by qualified branch and ethnographic related research. All the acquired data has been raised through surveys which have been developed in five public schools in the city of Mairiporã, situated in the Great Metropolitan area of São Paulo, with the support of the Governor s Education Bureau. It has also been shown and discussed taking into consideration the infra-structure features and the types of access conditions these students have. In addition, there have been interviews with each school principals and primary regular school teachers so as to find out criteria to distinguish and identify these special types of students in order to describe the elements which may make this inclusion process in the public city schools easy or hard. The interest for this branch has been grounded on the need of checking the ethic principles of equality and justice which must be guaranteed. Although there has been development, the present study has indicated a huge gap between the speech and the steps which have been taken, and that s why this process values must be checked, as something historic which has already begun and will certainly not end up soon. So, it must be deeply thought and understood within a dynamic focus. The results which have been found out might provide outstanding assistance for possible and necessary changes so as to lead to steps which shall be taken in the above-mentioned city schools.

Fundo Mackenzie de Pesquisa

Banco Santander S.A.

Fundo Mackenzie de Pesquisa