Repositório RCAAP

O presente estudo foi realizado através de pesquisas doutrinárias e jurisprudencial, complementadas com manifestações de profissionais da área. Fora utilizado, então, o método indutivo, efetuando-se pesquisas em livros, artigos, internet, etc. Este trabalho tem como objetivo analisar a adoção unilateral no cenário brasileiro, além de conhecer conceito de família, Poder Familiar e o parentesco socioafetivo. Busca, como seu tema principal, tratar da legitimidade ativa da adoção, conhecer seus trâmites e observar sua possibilidade. Adicionalmente, procura-se definir quais os benefícios deste mecanismo para os envolvidos, mostrando-se ser, ou não, eficaz para a pessoa adotante e adotada, além de possível, no cenário brasileiro atual.

Different theories seek to justify the main determinants of the capital structure of companies. For the trade-off theory, there may be an optimal capital structure in which firms seek a balance between the risk of bankruptcy and the tax benefits generated by the deduction of interest on debt. Despite the relevance of both aspects, their joint analysis is still little explored in international and local studies. Thus, this study tries to understand why the companies do not use all the fiscal benefit associated to the indebtedness, presenting an apparent conservative behavior in relation to its low level of leverage. It is also intended to verify if a possible nonoptimization of the tax benefits arising from the indebtedness is due to a higher cost of ex ante bankruptcy of the company or due to the existence of other tax benefits not related to the debts. The resulting hypotheses are verified using descriptive statistics, correlation, simultaneous, ordered probit and tobit regressions. The sample of interest considers 38 Brazilian nonfinancial companies. The analyzed data comprise the period from 2009 to 2018, that have been obtained from the databases of Standard & Poor's (S&P) - Capital IQ - and Bloomberg. In order to infer if companies present a conservative behavior, the tax benefit and the ex-ante bankruptcy cost associated to the increase in indebtedness are calculated, considering a one level rating downgrade based on as ordered probit model. If the tax benefit is higher than the bankruptcy cost, it can be inferred that companies have a conservative behavior. The evidence of this work points to a conservative behavior of Brazilian companies. In order to evaluate whether companies use other tax benefits not associated with debt, a tobit model is developed in which the kink variable (EBIT / interest paid) is the dependent one. The results of the models indicate that the variables carryover losses and deferred taxes are statistically significant and present the signs according to what was expected by the theory. That is, companies use these benefits to reduce the tax base, confirming the hypothesis of using non-debt benefits. Thus, the evidence indicates that companies present a conservative behavior when the relationship between the tax benefit of the debt and the bankruptcy cost are considered, and that non debt tax shields are relevant in the definition of the ratio of EBIT and interest paid.

The Rett Syndrome (RTT) is characterized by a progressive neurological disorder that almost exclusively affects females, being defined by the functional loss of motor and cognitive skills. The severity of the case makes it difficult the social and communication development of the affected patients. The goal of this study was to verify if, independently of the presented stimulus on the computer screen – produced by a computerized eye tracking equipment – there would be a visual preference standard of people suffering from RTT. The group that was studied was formed by 18 patients with Rett Syndrome, registered in the “Associação Brasileira de Sindrome de Rett (Abre-te/SP)”, with ages from 2 to 30 years old. Our investigation analyzed the average percentage of the time of staring to the computer screen; the existence or not of the correlation between patients ages and the staring preference to the left/right side, or the up/down positions. It was concluded through the gathered data from the RTT groups that – no matter the age and the motor skills of the investigated patients – they look to the computer screen no independently of the presented stimulus, with a visual preference to the left side of the computer screen.

On this essay we are going to describe and analyze some aspects of urban cultural dynamics from the leisure practices, which aims to rebuilt by historiography the living about intercession between the streets the uses of built. The research is composed by three texts about leisure arrangements and meeting places, accompanying the development and urban expansion of the city of São Paulo and, therefore, in three different momments, with the intentions of looking for the way that people handled with the places that they used to entertained and how it used to be appropriated and what changes. The adopted strategy consists on the dyad of the term "events". On the one hand, the deregulation of rules originally proposed, in a reflection that proposes changes, especially immaterial, in this case, urban culture. The other, expresses the playful act itself, which is also the leisure empiricism manifested in the celebration of moments of scheduled or spontaneous meetings. The goal is to identify the places where the effect of these practices get along with greater intensity and recurrence, electing thus an urban piece (a street) emblematic of its time and thus describe the practice and peculiarities occurrences in it, "How was it, what they used to do, what has changed and what has remained about the urban culture?". Reflect on the "amusements" of society, from past to contemporary times, it is the " enchantment " of this research. The method applied on this research, that we belive to give way support for its development, consists on bibliographic and iconographic review, with some special attention and selection in journalistic material because their daily publications. Indeed, the conceptual theoretical framework engenders some interpretative keys that are incisive look at the production of the São Paulo metropolis, especially for civil relations. APRESENTAÇÃO 10 If the appropriations for leisure are state of awakening products latency of a particular environment with a view to its possibilities, the volume of production in other sectors could not pass unscathed through this process. In light of these considerations, each chapter discusses a systemic approach to the housing sector, trade and services, corporate and leisure, which requires its own spatiality. Finally, what we want to offer from this study, in addition to contextualize some facets of diversity, productions and cultural practices, is to reflect on the exhaustion of the places. In São Paulo as a large urban center, prestigious locations that occurred relapses of leisure activities, are the same as those of yesteryears? Therefore, it is a reflection on the city that since the times of its "black gold" own, the coffee, the city was designed to work and thought by the action of the Money, and then, to the uses of the cars, thus, conveys a message that anything as the same time everything seems to have to bind with the cultural development of leisure.

Fundo Mackenzie de Pesquisa

This thesis aims to examine the update that the myth of Orpheus has suffered in the movie "Coraline" an adaptation of the British Neil Gaiman s novel "Coraline" (2003) , through a comparative and dialogic analysis, based on Bakhtin s concepts of dialogism, carnivalization and grotesque, between the original myth and its degradation in the film work. The proposal of a dialogic study between the myth of Orpheus and the movie happens not only because of the dessacralization that the myth has suffered, but also for the common theme of the katabasis, since Coraline and Orpheu made it to rescue something that was taken from them, whether it was the loved one or the recognition of the family and own values. After this analysis, based on Mircea Eliade s, Pierre Brunel s and João Batista de Brito s studies, the double was shown as an increase that the myth has suffered on this update and the reason why there was the manifestation of the double in this work was elucidated.

The public places of the central region of São Paulo has become the focus of civil society, which seeks to "take back this places" promoting temporary cultural events of many expressions, among which the most relevant: the "Virada Cultural". The ephemeral architecture makes this event giving it structure and producing a redefinition of urban spaces in which it operates. In this context, this research focuses: the inclusion of ephemeral constructions in areas already established for cultural events. This work aims to analyze the redefinition process of urban space by observing the assembly and disassembly of environments at the Virada Cultural. For this purpose, previously approached the conceptual aspects and relevant theoretical study to investigate the object's context and gain knowledge on reading tools of nonverbal languages. Iconically were recorded photographically the chosen sites, all the different assembly processes environments, the occurrences before and during the events in order to capture the physical transformations applied to those spaces. From these observations and records conducted the graphical and analytical readings aimed at a deeper understanding of the changing meanings attributed to the chosen spaces. Moreover, the work investigated the capacities of composability construction systems employed in such ephemeral environments. The study reveals that the construction system used has high flexibility of composition and that basically syntactic additions by ephemeral structures in constant relationship with the permanent space provide new uses and engender the complex process of redefinition of public spaces at the Virada Cultural

The purpose of this paper is to analyze the Federative Political System through the authorities assigned by the Federal Constitution of 1988 ( CF/88 ) to the Federal, State and Local Governments and the Federal District in common. Those authorities assigned on a concurrent basis will be compared with those authorities in common. We will examine the differences between these two types of authorities and reach the conclusion that they are not the same but complement each other. In addition, we will show the negative aspects of the Brazilian federative system, which would be the causes for the crisis experienced by the Federation. Next, we will present the methods that all Governmental levels (Federal, State and Local Governments and the Federal District) may use in order to execute public policies on local growth, such as consortiums and participation funds. We conclude that the Federal Constitution in its article 23 provides the Government with a valuable tool to be used in political discussions for implementing development-oriented public policies, thus improving cooperation among governments and strengthening federalism as a whole.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

This article presents an air conditioning monitoring system for small ISP, performing periodic readings of certain sensors, collecting information that defines full operation such as temperature, electrical current, flame sensor and an IR emitter which will allow control of the air conditioner per application. Currently the local provider market Brazil is growing, and many do not have some kind of monitoring system. In this article we used the MQTT protocol, the Raspberrypi, Esp8266, DHT22 hardware, we also used a simple MQTT dashboard for viewing the collected data.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Acesso online; https://issuu.com/home/published/caminhos-ap_s-o-clar_o_livro-final

This thesis has the purpose to investigate Monteiro Lobato's expectations and interests in relation to the publishing of his literary works in North-America with a broader number of readers and a larger book circulation. We will specially focus on Brazilian Short Stories, Series Little Blue Books, nº 733, published by Haldeman-Julius Company in 1925. The pioneer role of the North-American literary critic Isaac Goldberg (1887-1938) as a go-between and organizer of some Brazilian literary works of Art as well as of some Lobato's earliest published material in The United States of America will also be pursued. We also aim to examine the accomplishments of two transpositions of the short story O Engraçado Arrependido into English. The literary works are: "The Penitent Wag" in Brazilian Short Stories, Little Blue Book nº 733, by Haldeman Julius Company (1925) and The Funny Man Who Repented published in A World Of Great Stories by Crown Publisher(1947). In order to attain this target we intend to compare the text in Portuguese (9th edition, Urupês, 1923), with the mentioned transpositions into English in 1925 and 1947.

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

The work developed concentrates its focus on the specific analysis of the doctrine of David Held, regarding the instrumentalization of global social democracy in the face of current challenges for democratic improvement. In this sense, there is a discussion about the responsible control of Public Administration, a process of accountability that fulfills social demands in a degree of legitimacy related and as close as possible to the peculiarities of a given society. The structuring of global social democracy is found with emphasis on the regional scope. However, it is concatenated the thoughts developed considering the national bases as well as the global scope as a whole, in order to see the democratic regime closest to the control and effectiveness, in case of including the most diverse social actors in the process of debate and public deliberations. The concrete instrumentalization of global social democracy, therefore, is developed with concepts such as localism, globalization, global governance in interaction with participatory democracy, and therefore the development of institutional and political instruments of more effective participatory scope. At the end of the process, the prevalence of fundamental and human rights stands out as the fulcrum of the systematized democratic element, seeking the possible realization of popular participation in the public thing as the guarantor of those rights.

The present work seeks to analyze the nature of democracy within a Pachukanian legal Marxist perspective and the materialist theory of the State of Joachim Hirsch. In Pachukan's legal view law becomes understood with legal subjectivity as its atom, and Hirsch within this Pachukanian view makes a derivation of the State as a social form that conforms to the legal form. The separation between the "public" and the "private", possible only with the advent of the legal form and the state political form allow the existence of democracy. However, democracy can exist in and only in capitalism, but it must not exist, it is not an imperative. The institutional arrangements, resulting from the relations of force from the class struggle, preserve or extinguish democracy. In addition, the valorization of value when it enters into a crisis of accumulation, its tendency law of the form of fall value of the rate of profit impels objective coercions on the classes that will determine a democratic capitalism, as in the case of Fordism, or a dissociation between capitalism and democracy, as in post-Fordism. With the intermediate concepts of the theory of French regulation that integrate the materialist theory of the State of Joachim Hirsch, the relations between the regime of accumulation and the mode of regulation determined by the contradictions and social antagonisms of capitalism determine the existence or not of democracy. To think of democracy in a materialistic bias is to exclude ideological analyzes of the emancipatory potential of democracy, which is nothing but a more totalitarian form of containing the class struggle and the valorization of value. Communism and democracy are antagonistic goals.

IPM - Instituto Presbiteriano Mackenzie

The development of linguistic competences such as vocabulary, phonological awareness and letter knowledge are associated to the development of reading and writing skills in children with typical development. There are few studies about the development of such skills in children with development disorders associated with ID in various levels and specific linguistic profiles such as children with Down Syndrome (DS) and Williams Syndrome (WS). The objective of the present study was to develop and implement intervention procedures that involve training of phonological skills as an auxiliary strategy for the alphabetization process of 6 children, age range 9 to 11 years old, 3 of them with DS and 3 with WS, enrolled at regular education. To accomplish such objectives some tolls were selected to assess intellectual potential (WISC III, ludic observation sessions), behavioral profile (CBCL/6-18), receptive vocabulary (PPVT), understanding of verbal commands (TOKEN), phonological awareness skills (Phonological Awareness by Oral Production Test PCFO), syntactic awareness (Syntactic Awareness Test PCS), reading and writing (Reading and Writing Assessment Battery BALE). Besides the use of these tools, 32 sessions were carried out with the use of the phonic alphabetization software and ludic material (mobile alphabet, logic blocks, pencils and paper) as a complement to the intervention process. Participants were later reassessed though the Phonological Awareness by Oral Production Test (PCFO). CBCL/6-18 results for both groups indicated difficulties in accomplishing jobs and tasks, ability to play and work alone, academic performance, participation in organizations, attention problems, among others. PPVT results indicated that receptive vocabulary is significantly below the average for level of education and age. The assessment of verbal commands through TOKEN was impaired because 4 children did not have enough knowledge to take the test. Results for the Phonological Awareness by Oral Production Test (pre and post-intervention) and the Syntactic Awareness Test indicated large impairment with performances below the average for level of education and age. When taking the Reading and Writing Assessment Battery, children did not display enough skills to accomplish the tasks. It was possible to conclude that the stimulation through phonological awareness training promoted in this study with the help of Computer Phonic Alphabetization , particularly vocals and consonants subtests, lead to improvements in the recognition of the names of alphabet letters. The evolution presented by the participants considering that these children had been going to school for more than 3 or 4 years and still presented impairments in basic precursor abilities to the development of reading and writing skills, and that this was achieved in 32 sessions that took about 2 months, it is possible to consider this a significant progress. To sum up, the intervention procedure for the development of PA appears as a promising path for improving performance in these skills in children with ID.

Changes in market environments, with the increase and intensity of business competition, have led organizations to develop and manage strategies to drive their survival and as a consequence lead them to business growth. Being the choice of market positioning the heart of the strategy, and for that, the adoption of effective competitive strategies are fundamental to achieve a sustainable marketing positioning, in addition, the strategy for business success, is in the ability to innovate. Innovation is essential for a firm to be able to offer services or products that promote advantages over the imitation or innovation ability of its rivais. Another way to improve strategic positioning would be to survive and achieve business growth in highly competitive sectors, such as adopting the own brand (MP) product strategy. However, organizations, who have or wish to have MP products, must adopt innovative measures in their strategic planning, able to create new business opportunities as it allows to expand the customer base. In the health sector, MP products can be a key weapon, can assist firms in this market to compete. Among the organizations that work in the sales segment of medical-hospital material, the sale of MP products is a trend since they allow the increase of profitability. Moreover, these companies have an important role in the health sector that revolves around R $546 billion and the distributors of medical-hospital products represent 20% of this market. Although it is noteworthy the relevance of the market for the distribution of medical-hospital material, little is known about the elements of strategy and innovation in this sector, as well as its own brand, because, although there are several studies addressing these topics in Other sectors of the economy, there was a lack of academic research that investigated these constructs in this segment or even in the health sector in general. In an attempt to fulfill this gap, the objective of this research was to verity the association of strategy and innovation with the use of the MP strategy in the Brazilian market of distributors of medical-hospital material. Regarding the methodological procedures, the qualitative method was adopted with the use of the basic technique of exploratory character. Data collection was made from in-depth interviews with seven managers of distributors of medical-hospital material and the data were analyzed through the use of the content analysis technique. The results showed that the companies in this market, who were basically positioned with the cost strategy, analyzed the environmental variables and realized that there was an opportunity to compete better if they decided to insert in their portfolios products that Carry their brands, and that competing better could change competitive positioning and grow. In addition, the fmdings indicated that these companies formulated, applied and managed a serious strategic actions, among them, and more irnportantly, the use and continuous investrnents in innovations capable of transforming their MP products into quality products, But low cost, a fact that directed such fmns to be able to change strategic positioning at the same time with costs, differentiation and focus, which consequently helped in the achievement of business growth.