Repositório RCAAP

Universidade Presbiteriana Mackenzie

The objective of the paper was to develop an academic record with an alternative that can be used and support other companies and professionals, to better administer software licenses in cloud computer from the point of view procedural, technological, theoretical and tooling largely used that allow a better understanding of cause and effect, problem and solution in the context of software as a service (SaaS) companies. The scope is in the improvement of the management of software licenses and the company Linx has been selected, which offers systemic solutions for the retail segment. The records followed a methodology for practical and applied work, and the concepts cover the context investigated, the understanding of the problem, the diagnosis and the solution. A company mapping was conducted to explore the software license management process and it was discovered that the control of license fees was not effective. There were cases of consumers using more licenses than they were actually hired. The complexity surrounding the project is directly related to the mapping of the wide range of license management forms of each software, since the companies before their acquisition had their own management and control engines that mostly did not fully address the necessary controls and validations. The work proposes a creative and innovative way to make licensing control more centralized, based on cloud computing, mitigate or reduce the risk of economic value, reduce the costs involved in the current operation, eliminate incidents in billing and collection sales, allow for standardization and scale gains in new mergers and acquisitions at Linx operation.

The right to health is a fundamental right enshrined in the Brazilian Social and Democratic Constitution of the State of Law. Social rights are characterized by being rights that require positive actions of the state, established through the provision of services that tend to reduce social and regional inequalities, which are objectives of the State. Thus, the right to health must be ensured through public policies. The public policy of access to medicines is inserted as an instrument for ensuring the right to health. The "judicialização" of the National Drug Policy (PNM) is related to the subjective right to health and the implementation of this right. The paper concludes there are positive findings with respect to PNM, in terms of steps to be followed in the preparation, implementation, monitoring and evaluation of public policies; as compliance with the principles of health decentralization, progressivity in relation to additional products in the list of the National List of Essential Medicines (Rename), as well as financial resources to execute their purpose. Criticisms to be raised concern the lack of goals to be achieved, lack of objective indicators that allow assessment of the PNM results. It also raises the question of the decisions' legitimacy, in view of the absence of popular participation. There also, the institutionalization of popular participation in the sense of decision-making processes of the PNM's control and surveillance. The intense action of Justice in this area suggests that there are flaws in the disclosure of the Rename, but also on the effective availability of medicines at health unities responsible for dispensing them.

The objective of this work was to introduce the data-driven decision to Itaú Personnalité. Thus, an opportunity was identified, which was the use of data related to care, which had been underutilized. It was an innovative activity in the company. Initially, Itaú Unibanco and its business are presented, highlighting its strategic fronts. The historical context of Itaú Personnalité has been demonstrated since its inception, highlighting the historical moment that justifies the generation and storage of data, until the present moment where the opportunity is showing. For their understanding, a proof of concept was implemented, which demonstrated the potential of the data and, subsequently, possible scenarios were listed for its use. Due to the complexity of the decision, the decision support system was used SuperDecisions, (based on the mathematical principles of the AHP-Analytic Hierarchy Process) To choose the scenario, which resulted in the hiring of data scientists, in a joint program with the Technological Institute of Aeronautics (ITA). To implement the solution, we used the process CRISP-DM (CRoss Industry Standard Pro-cess for Data Mining) to validate a predictive model in the selection of potential customers to offer life insurance, which demonstrated its applicability. It is estimated, thus, an operating revenue gain of R$8 million with a first strategy and a total of R$20 million for three initial projects. Finally, we conclude the work demonstrating that the introduction of data strategies in the management and decision making of Personnalité opens the possibility of new applications for the data infrastructure for other segments of Itaú.

O jornalismo esportivo no Brasil não se resume apenas em futebol e televisão. Hoje em dia, a modernidade obriga o jornalismo a migrar para a internet e acompanhar o crescimento de esportes que antes não tinham tanta visibilidade, como os eletrônicos, que cresceram e se desenvolveram também na web. Então qual a relação entre jornalismo e e-Sports? O trabalho em questão tem o objetivo de responder o porquê das duas áreas se complementarem, uma vez que o jornalismo em crise precisa dos esportes eletrônicos para abrir uma nova oportunidade de trabalho e os e-Sports precisam do jornalismo para se expandir e atingir todas as camadas da sociedade. O desenvolvimento do site mostra que tratar os e-Sports como “esporte” é um dever da profissão, o que acarretará também na quebra do preconceito que existe no universo de games. Ao mesmo tempo, o trabalho expõe a grandiosidade que já se tornou esse mercado e o potencial futuro que o mesmo carrega.

Industry 4.0 is characterized by integrated systems with digital technology providing efficiency, productivity and safety, as well as new products and development the technology itself. Combining technologies with the Internet, companies will be able to offer services other than that we are already used to, resulting in better services. The effects of the digital economy are global, knowledge and ideas being quickly transferred, multiplication of physical products or services, and the speed of this transformations affect taxation. In the digital age the main asset is the intellectual capacity, knowledge is what adds value, contrary to industrial capitalism where the asset were machinery and tangible goods. The digital world has brought business disintermediation, virtualization of transactions and made global distance irrelevant. The new industrial revolution is not limited to the industrial processes of a factory, it also brings opportunities for the tax administration to develop technologically and improve its structures, exchange of information between different jurisdictions and methods to ensure collection. It would be possible that this new industry, with artificial intelligence, big data and analytics reduces the judicial demand and mistakes made by misguided tax planning. In order to meet the nation’s financial needs, the tax system in the new economy must be revised, instead of minor legislative changes and tax administration impositions, as it has been done in recent years. National initiatives for industrial development will not be enough without a tax overhaul that would make Brazil able to compete with global and more advanced economies in this regard, including reducing bureaucracy.

Fundo Mackenzie de Pesquisa

This paper analyzes the evolution of the treatment given to international insolvencies processes in Brazil, the various mechanisms of international cooperation that have been created in order to promote a more reasonable and economically efficient system of international bankruptcy cases for the collection and distribution of assets also demonstrate the need to adapt the models of coordination of insolvency procedures with international connection to the underdeveloped and developing countries. Thus, in the first chapter of this article is dealt the urgency and relevance of the debate involving the adoption of norms for the coordination of insolvency processes with international connection in Brazil. Then, in Chapter 2 sets out the principles applicable to International Insolvency Law and the main models of international cooperation in insolvency proceedings with international connection. Then, in the third chapter, the history and treatment of international insolvency law in Brazil, by analyzing the current and applicable national laws and by analyzing the largest case of judicial recovery (bankruptcy protection) of the country - the case of the OGX Group. Finally, it is pointed out the national trend towards the adoption of a universalist model for the coordination of international insolvency proceedings with connection in Brazil, dealing with the Draft Laws in process before the Federal Senate and the Chamber of Deputies, being, finally, exposed The main issues in the ipsis literis adoption of a universalist model by an underdeveloped country. This article seeks to demonstrate, the need to adapt the models of insolcency procedures with international connection to the underdeveloped and developing countries, and the need Brazil to create norms for the coordination of judicial recoveries and transnational bankruptcies that are aligned with the Constitutional task of transforming economic structures to overcome underdevelopment. The importance of this article in the corporate world is to provide greater stability and legal security between the commercial relations of the countries, providing the increase of their economic relations and taking care of the new aspects of the market, globalization and the modern world.

With the growth of social media in recent years, there has been an increase on the interest in the automatic characterization of users based on the informal content they generate. In this context, the labeling of users in demographic categories, such as age, ethnicity, origin and race,and the investigation of other attributes inherent to users, such as political preferences, personality and gender expression, has received a great deal of attention, especially based on Twitter data. The present work focuses on the task of gender classification by using 65 textual meta-attributes, commonly used in text attribution tasks, for the extraction of gender expression linguistic cues in tweets written in Portuguese.The work takes into account characters, syntax, words, structure and morphology, as well as selected psycolinguistic cues of short length, multi-genre, content free texts posted on Twitter to classify author's gender via four different machine-learning algorithms. The proposed meta-attributes in this process are also evaluated.

Halloween is a foreign cultural manifestation that is taking place in Brazil, mainly in schools and in business. Initially introduced by English schools and little by little it is popularizing itself in the country. Today, not only the schools commemorate the date. The commemorations are carnivalization and for carnivalization we understand as a deviation of the cultural manifestation on the cultural fact, accordingly to the concept theorized by Bakhtin. Another important concept for this research is the multiculturalism and its relation with education. The goal of this paper is to analyze these concepts and its applicability to the reality manifested in a school atmosphere. The research makes use of this problem and sees how this carnivalization of the commemorations occurs according to the teachers' and students perceptions in a community typically paulistana and presents the hypothesis that these celebrations start with elements peculiar to the national culture and with the process of carnivalization of other cultures. For that reason we deal with carnivalization and multiculturalism concepts related with the education specifically in schools with a juvenile public.

The last 30 years in Brazil have brought a notable stimulus to selfcomposition. The intention of progressing the consensual mechanisms for solving controversies, especially from 2006 onwards, due to the implantation of the Movement for Conciliation in the National Council of Justice, as well as the initiatives of the Ministry of Justice's Secretariat for the Reform of the Judiciary, is a notable fact. In this regard, CNJ resolution no. 125/2010 establishes the “national judicial policy for the proper treatment of conflicts of interest within the scope of the Judiciary”, dividing the Brazilian multiport system into three sectors of conflict resolution: i) preprocedural; ii) procedural iii) the citizenship sector. In the context of this evolution, the study of the real implementation of the Pre-Procedural Conflict Resolution Sector is the issue of this thesis, for which the following hypothesis is formulated: conciliation in a pre-procedural moment must be enforced by the mandatory attribute ( appearing as a condition for the feasibility of the lawsuit), being compatible with the principle of nonobviation of jurisdiction, in order to relieve the traditional procedural structure, optimizing the access to justice. Therefore, it aims to sustein the pre-procedural conciliation as a condition for the feasibility of the lawsuit, in matters susceptible of self-composition, integral to the adequacy that susteins the interest to act, in the matter of necessity, which is the general objective of this thesis. The main specific objectives are to review the literature towards the access to jurisdiciton as the access to a fair legal system, reassign the constitutional guarantee of the non- obviation of jurisdiction, checking the compatibility between this guarantee and the self-composing methods, mainly the conciliation, as well as revisit the General Process Theory. Therefore, the thesis defends the establishment, towards legislative amendment, of the pre-procedural conciliation as a condition for the feasibility of the lawsuit, in issues which the selfcomposition are possible, in other words, in the issues which the transaction is possible. Using hypothetical-deductive and inductive methods, bibliographical and documentary research and jurisprudential analysis, as well as the theoretical framework of, among others, Alcalá-Zamora y Castillo (1992; 2000); Cappelletti and Garth (1988); Carlos Alberto de Salles (2006; 2013; 2017); Rodolfo de Camargo Mancuso (2011; 2014) and Marc Galanter (1989), the present thesis, which was developed in the Citizenchip modeling the State research line, leads to the conclusion that the path between legislative amendment is in the sense of establishing the pre-procedural conciliation in the issues susceptible of selfcomposition as a kind of feasiability of the demand, that is to say, the interest to act, in the issue of necessity.

Fundo Mackenzie de Pesquisa

This paper deals with journalistic discourse with the objective of analyzing how effects of meaning are produced by the relationship between verbal and visual languages. For the accomplishment of this work, covers of magazines Veja and Época, published in the printed media, analyzed from the central concept of scenes of the enunciation, in dialogue with the notion of ethos, based on the works of Dominique Maingueneau. The conception of language adopted as the basis of the analytical procedures is the one that privileges the observation of linguistic and non linguistic elements in constant intermediation and implication - language, discourse, history, in complex relation -, around the production and transmission of meanings. As the result of this paper made it possible to understand how the expressive use of linguistic elements and visual elements was established in different strategies to persuade the reader and direct meanings in their understanding of the layers.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Volunteer expenses with the Environment is becoming, every time more, regular action in various companies. Involvement and propagation practices, also policies aimed for corporate sustainability, can be considered common today, counting even with standard reports that provide some descriptive elements about these practices. There is, however, a gap in the scientific literature about the relevance of such participation spending on business structure. Many companies indicate in their reports the existence of social and environmental costs, but the real impact of these actions are unclear, beyond the supposed improvement of the institutional image. This exploratory, qualitative approach, aimed to verify if the level of corporate environmental spending is associated significantly with the tax benefits that they may have. The sample consisted of 35 companies of the Índice de Sustentabilidade Empresarial (ISE) of BM&F Bovespa . The techniques that were applied are the content analysis. The results showed that the average level of environmental expenses are higher than the tax benefits obtained, indicating that these companies used a combination of donations, sponsorships and investments, suggesting the existence of other factors beyond the tax benefits limits involved.

This research contributes to the management control practices of school dropout, aiming at student permanence by presenting a creation proposal of a management control system for predictive analysis of students’ evasion, by applying a mathematical formula proposed by researchers, under variables collected during the enrollment process and historical data of the students, aiming at establishing a percentage of risk of avoidance. The model was applied in a database formed by 5,273 undergraduate students of Business Administration course of a private Higher Education Institution in the city of São Paulo, from the classes entered from 2011/1st semester to 2014/2nd semester. Of the total of the base, 3,351 (62.77%) refers to students who finished the course, while 1,922 (37.23%) were permanently or temporarily evaded. The results of the survey present percentage indices of avoidance. This research seeks to contribute to the field of knowledge of Controller within the development process and management control based on metrics and indicators.

Fundo Mackenzie de Pesquisa

This dissertation aims to perform a critical analysis of the political and legal institute Consortium Urban Operation. Created in São Paulo during the 1990’s, the CUO was later included in the City Statute as one of the legal and political institutes capable of enabling the implementation of urban policies. The paper assumes that the CUO is unable to meet constitutional principles and guidelines for urban policy, because it is an instrument conceived with the purpose of creating new expansion spaces for the real estate market. In order to demonstrate this thesis, the paper presents how the Brazilian state approached the urban issue until it culminated in the promulgation of the Federal Constitution of 1988 and the City Statue. In addition, it analyzes the concept, the legal nature and the instrumentalization of the Consortium Urban Operation to present and discuss all the existing CUOs in the city of São Paulo. It concludes, then, that only the Operations located in areas of high interest of the real estate market presented positive economic results. However, by aesthetically transforming the urban landscape with upscale commercial and residential buildings, the CUOs were unable to harmoniously integrate these regions with the rest of the city, highlighting the existing problems of urban inequality. Finally, the research seeks to demonstrate that, in view of the changes made by the Strategic Master Plan of 2014, from São Paulo’s capital, there is a preference for the use of other instruments rather than the CUOs to enable the implementation of urban policy.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa