Repositório RCAAP

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

O presente trabalho analisa os métodos/regras de preço de transferência aplicáveis pelo Brasil, bem como os métodos recomendados pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE). Além disso, são analisados os objetivos desses métodos, quais sejam, impedir a transferência indevida de lucros e que o preço praticado na transação que envolva a transferência de bens, serviços ou direitos entre pessoas vinculadas reflita o preço que teria sido praticado caso tal transação tivesse sido realizada entre pessoas independentes, é dizer, em condições de livre mercado. Ainda, analisa-se os conceitos de pessoa vinculada, de país com tributação favorecida e o de regime fiscal privilegiado, bem como os princípios aplicáveis aos referidos métodos, como o princípio da legalidade, da isonomia, da capacidade contributiva e o princípio arm’s length. Além da pesquisa bibliográfica, o presente trabalho analisa julgados administrativos relativos a alguns dos métodos/regras aplicáveis pelo Brasil. Por fim, o presente estudo conclui que os métodos aplicáveis pelo Brasil possuem inspiração nos métodos recomendados pela OCDE, mas diferem em vários aspectos, principalmente no que diz respeito às margens fixas, as quais violam os princípios da isonomia, da capacidade contributiva e do arm’s length, acima mencionados. Nesse sentido, conclui-se que às margens alternativas, no Brasil, deve ser dada maior efetividade, a fim de que haja respeito aos princípios e aos objetivos dos métodos/regras de preço de transferência.

O presente trabalho tem como objetivo analisar a previdência complementar brasileira, bem como demonstrar a necessidade de educação previdenciária para garantir sua expansão. Para tanto, além de trazer as disposições constitucionais relacionadas ao sistema de seguridade social, no qual se encontra a previdência e, nela, a previdência complementar, serão feitas considerações sobre as Leis Complementares nºs 108 e 109, ambas de 2001. Com o intuito de contextualizar e evidenciar a importância da previdência complementar, no início do trabalho serão feitas ponderações históricas acerca da proteção social.

Fundo Mackenzie de Pesquisa

At present life demands a more conscientious, collaborative and responsible attitude concerning the way we are using everything we produce. In spite of living in a social environment that stimulates our consumerism, are we really prepared to think about it more conscientiously? Is it up to school to discuss this theme or should other contexts take over such a discussion? This research aims at investigating how consumerism is being dealt with in the educational environment. To reach this objective, we will initially make a bibliographical study on the proposed theme, trying to analyse the researches that have already been made. Additionally, in order to complete this first moment, we will study how the theme consumerism is being approached in official documents such as the National Curricular Guidelines and Parameters. The next step is to learn how teachers are approaching this theme at school, and in order to do so, we will forward questionnaires and will also interview teachers that work with groups of students that are finishing elementary school. The objective of making use of such activities is to identify pedagogical practices teachers resort to. The characteristic of this research is to develop a qualitative study with descriptive character. In short, the work has academic and social relevance, as it intends to identify, think and reflect the current consumerism, a problem that is masked and naturalized by society. So, it is justified by the need to think the school as well as education as an instrument capable of freeing individuals from the oppression and the naturalization of some behaviors, through critical awareness.The paper will use theoretical references such as Zigmund Bauman (2008), Benjamin R. Barber (2009) Livia Barbosa (2004), Ironilda Strapazzon & Ana Maria Netto Machado (2012), Claudia Regina Rech Rossoni (2010), Renata de Souza Guerra (2010), Paulo Freire (1967 e 1975), Maria da Graça Nicoletti Mizukami (2013) e Eduardo Galeano (2009).

People with Autism Spectrum Disorder (ASD) present deficits on communication and social interaction skills, as well as restricted and repetitive patterns of behavior. It is necessary to increase the scientific knowledge about ASD and about teaching-learning possibilities in the school environment, as well as on how to make learning meaningful and satisfactory for this public. In this context, the present study proposed to investigate the reading ability of students with ASD enrolled in public schools in the city of Curitiba. This is an exploratory crosssectional research involving 40 children with ASD, aged 8 to 12 years, and their parents or guardians. The inclusion criteria were: 1) to have an ASD diagnosis established by a doctor; 2) to attend school at least 70% of school days; 3) to attend resource rooms; 4) being in the age range (8 to 12 years). Students who attend school at a reduced time were excluded. To carry out the evaluation, the Reading Process Assessment Test (PROLEC) was used. In addition, parents answered a questionnaire for characterization of the family and and the Autism Behavior Checklist (ABC). The results confirm that children with ASD have difficulties in developing reading skills. In all school years, students scored below average than children who had normal reading skills, especially in tests that required comprehension of the text. However, some students achieve similar results to PROLEC’s normative sample, especially older ones, which may suggest that children who persist in the educational system may eventualy be able to achieve the expected reading ability. In addition, girls tended to have better reading skills than boys. No difference was found based on the socioeconomic status of the participants. It is concluded that working with a child with ASD is an experience that requires teachers to conduct a pedagogical organization for the development of individual skills and competences. It is suggested that, in order not to give up the initial difficulties, teachers should not only look at the quantitative results of the students, but consider their habilities and potentialities, because the results may not come immediately or even as educators expect.

In recent years the technological advances have allowed the improvement, streamlining processes, activities simplification and the establishment of new forms of communication between people. They also reached the government sphere and its activities, bringing benefits with respect to access information and enabling greater interaction between citizens through services C2C (Citizen to Citizen). Based on these aspects, this research is guided in the use of the social networks analysis to achieve the mapping of relationships and interactions between citizens under the government focus, in order to extract and represent that knowledge in metadata to build an ontology. Through the use the UML notation and the Java platform, it was modeled and developed a prototype of a computer system that manages and manipulates a social network, using metadata to store the social ties in the ontological database. This allows the social network to be expanded dynamically through a semantic analysis of the data held in each new citizen inserted in the network. In a complementary manner, by means of algorithms adapted the graphs theory, the prototype provides every citizen the path to pass through to find other people with common interests and needs in, revealing the result of the search graphically. The prototype also displays graphically the different social ties among citizens, so that government agencies can quantitatively analyze the information present in the social network.

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The objective of this research is to analyze the architectural contributions of Franz Heep in the post-war context during the development of the emerging metropolis of São Paulo which was financed by coffee production capital and also in part by foreign capital along with the contribution of immigrant architects between the period of 1945 and 1960. The motivation for this thesis is not to create a mere biographical piece, but to understand his particular architectural language and the relationship of his architectural pieces and the city. It also finds motivation in trying to understand the question of cultural transposition in which several cultural principals originated in Germany in the 20´s and in France in the 30´s had to adjust to be introduced into the Brazilian cultural context. To understand this transposition, much research was done in order to be able to distance the focus from Heep and try to understand the architectural scenery in Brazil at the time he was in the country, paying special attention to the cultural, economic and political dialogues between the respective spokesmen of the metropolis and the architect. The research analyzes the origins of Heep´s formation, his professional choices and his first office in partnership with Jean Ginsberg in Paris during 30´s, the contribution of immigrant architects as vectors of modernity for the real estate market, and Heep´s work with Jacques Pilon and his office from 1948 to 1952, where many buildings in the center of São Paulo were developed and, by consequence, a mark of excellence was established during the prelude of the real estate market during 1952 to 1960.

O presente estudo tem como objetivo realizar uma proposta de padronização de processos de gestão para implementação e manutenção da certificação do CEBAS, com aplicação de controles internos que podem ser incorporados em organizações do TS, tendo em vista a manutenção da imunidade tributária. Esta pesquisa classifica-se como descritiva, com a forma de abordagem qualitativa, utilizando técnicas de levantamento de dados a partir de uma pesquisa bibliográfica e documental da regulação do CEBAS. As bases de dados são pelo critério de acessibilidade sendo: Scientific Electronic Library Online (SciELO), Google Scholar® (Google Inc.) e SCOPUS (Elsevier). Para análise dos documentos, utiliza a técnica de análise de conteúdo de Bardin (2011). Como contribuição para o segmento do Terceiro Setor está nas orientações básicas levantadas, para que uma entidade que se interesse em obter ou renovar o CEBAS, de forma ágil, possa estruturar o seu processo com todos os elementos necessários. O critério de escolha para este estudo da certificação do CEBAS Educação, está na proporção de transferência de subvenções para este segmento. O resultados apontam a relevância ao instrumento controle de orçamento, uma vez que demonstra desde o planejamento de matrícula, passando pela precificação, instrumentos de controle de contas a receber, contas a pagar, fluxo de caixa, precificação, assistência social, evidenciando todo o processo de receitas e despesas e seus lançamentos, proporcionando ao Controller, ferramentas de controle para os ajustes devidos entre o previsto e o realizado, culminando na confecção de relatórios gerenciais e financeiros confiáveis e auditados, por auditoria externa, dando relevância aos documentos e demonstrativos contábeis que, por sua vez, são incorporados à documentação necessária ao processo de certificação do Cebas, gerando assim a segurança jurídica da Instituição.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Os princípios da eficiência e da universalização no contexto dos serviços de telecomunicações mostram-se as maiores preocupações para os administrativistas especialistas no tema, bem como para os responsáveis pela regulação e pela prestação de tais serviços no país, sobretudo após a desestatização do setor, a partir da década de 1990, com fundamento na reforma Gerencial do Estado. Buscou-se, no presente trabalho, abordar os aspectos gerais dos princípios e das normas, com o objetivo de demonstrar a grande importância que têm os princípios na formulação de normas, leis gerais e políticas para o setor de serviços públicos em geral e, especificamente, para o setor de telecomunicações. Com o foco de relacionar os relevantes princípios dos serviços públicos de telecomunicações no Brasil, quais sejam o da eficiência, o da universalização, o da continuidade e o da competição, com as modalidades de contrato com a iniciativa privada permitidos pela referida lei especial do setor em questão, abordou-se, antes, a importância do respeito aos princípios dos serviços públicos no Brasil na prestação de serviços públicos, nas modalidades de contrato da concessão, permissão e autorização, previstos na referida lei específica. Tais reflexões se mostram importantes para análise feita no último capítulo do presente trabalho, de forma que abordou-se sobre as contradições das vertentes liberais e as publicísticas sobre os serviços públicos no Brasil, com o fim de estudar o respeito aos princípios presentes na prestação de serviços de telecomunicações, sobretudo os da eficiência e da universalização, demonstrando os prós e contras da maior liberalização do setor, conforme Projeto de Lei Complementar nº 79, de 2016, que pretende substituir o atual marco regulatório do setor, a Lei Geral de Telecomunicações.

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In Brazil there are few studies that link interest rates as an important variable of capital structure decisions, especially with regard to its importance in the issuance of corporate bonds. The debentures represent the largest portion of corporate bonds issued in Brazil, even though these comprise only a small portion of the total financing of Brazilian companies. The main index of debenture issues in Brazil is the CDI rate, which in recent decades due to the stabilization of the Brazilian economy started in 1994, has fluctuated and now more recently in 2013, rebounded. Against the growth of debenture issues not only in volume but also in relative values compared to the total financing and fluctuations in interest rates DI, it becomes important to understand whether emissions from Brazilian bonds in the period 2000 to 2012 has its monthly amount influenced by fluctuations in interest rates DI compared to historic levels. To this end, we used linear regression of time series with ordinary least squares estimator. It was found as a result that interest rates DI compared to historic levels of a year in the period studied above, influenced the amount of emissions from Brazilian debentures.

The phenomenon of brazilian reversion to Islam has disquieted scientists of religion, sociologists and anthropologists. The search for a religion that causes disruptions with the ethnicity and the majority religiosity of Brazil, brings with it a strangeness caused by the principles of Christianity to Islam. This survey listed the main symbolic deconstructions and reconstructions of the Christian reverted to Islam. For this, it poured a sample group reversed of the Pari s mosque - SP, which was studied to a quantitative and qualitative research. The objective of this research consisted in seeking measure, in the reversed s imaginary, in moments "before" and "after" the reversal, the displacements of symbolic goods of Christianity and Islam. The results were contemplated in eight distinct categories: exclusion, reframing, replacement, incorporation and symbolic belongings (cultural capital). From these results, using theoretical tools created, the symbolic belongings were divided in two categories: muslims and arabs, in order to discuss the impasse between the terms: (un)arabization and islamization. Finally, it was concluded that, in the process of reversion to Islam in Sunni communities, there is an opening for the incorporation of elements from Brazilian culture and great difficulty to break with the Arab elements.

The objective of this paper is analyse the relationship between members of the board linked to banking institutions on the capital structure of non-financial brazilian companies. The nomination of a director related with commercial bank (financial interlocking) brings some advantages to the company related to its financial expertise or even facilitates the access to capital by reducing the cost of monitoring, but can create conflict of interests between shareholders and the director. Using accounting data and information about the characteristics of board members with banking relationship in the period from 2005 to 2008, this paper investigates, through analysis of panel data, the relation between the presence of the director related with banking institutions and the levels of capital structure. However, the results do not indicate a significant relation between the members of the board related with banks on the capital structure of these companies.

ABSTRACT Objective: To examine the scientific evidence about the nursing practice environment in Primary Health Care. Methods: Three-step scoping review. 1) An initial research on CINAHL and MEDLINE. 2) A broader search using the same keywords and search terms in the remaining EBSCOHost platform databases. 3) Search the bibliographical references of the selected articles. The studies selected were from 2007 to 2018. Results: 19 articles were included, most reported findings of the nursing practice environment and results for clients, nurses, nurse managers and the efficiency of organizations, in Primary Health Care. Conclusion: Improving the environment of nursing practice has consequences on the quality of nursing care, with increased results for clients, nursing and Primary Health Care.

ABSTRACT Objective: To analyze the factors involved in nursing care that are related to the safety culture of chronic renal patients on hemodialysis. Method: Integrative literature review, carried out through the steps: problem identification, bibliographic research, data evaluation, data analysis, and report. We adopted the guiding question: “What scientific evidence is there about the factors related to the safety culture in hemodialysis clinics, according to the nursing team?” The search was carried out in the LILACS, Medline / PUBMED, Scopus, CINAHL, Cochrane, and Web of Science (WOS) databases. Results: The sample of this review was composed of five studies. The factors found were: 8 predisposing, 13 disabling, 11 precipitating, and 18 reinforcing. Conclusion: The analysis of literary productions allowed an understanding of the main factors linked to nursing practices that influence the safety culture of patients on hemodialysis.