Repositório RCAAP

O presente estudo visa a análise da forma de Estado adotada pelo Sistema Constitucional Brasileiro de 1988, que estabelece regras para a atuação dos entes federados inclusive no âmbito tributário, dando-lhes autonomia e poderes para o exercício de suas competências, com o objetivo de manutenção do Pacto Federativo. Entretanto, pela necessidade dos entes federados de subsistência econômica, é revelado um grande problema que surge diante da insuficiência da arrecadação, com tributos próprios, exclusivamente, e com a possibilidade de benefícios fiscais, gerando uma Guerra Fiscal entre os Estados. Em razão de tais problemas, frequentemente surgem propostas a fim de alterar a Constituição Federal no que se refere às competências tributárias e repartição de receitas esperando que os problemas sejam solucionados. Todavia, a estipulação dada por Cláusula Pétrea de preservação do Pacto Federativo deve ser observada, não podendo ser abolida.

This work has as corpus the works of one of the most relevant figures of the Brazilian cultural scenery: Caetano Veloso. Using the classification given by Hall, Caetano Veloso, as an artist, can be considered a "postmodern subject", for the fact of not presenting a unique identity, but several, which are related to the historic moment and not to biological components. This research is going to focus on the three main identities assumed by Caetano Veloso: the woman s, the man's and the Brazilian s, respectively. The objective is to analyze how each one of these identities are built in Caetano s works and, for this purpose, there are going o be analyzed the songs that bring aspects specifically related to these identities.

The present paper develops the analysis of the figurative presences in the work of Frederico Garcia Lorca. For this ,it is used as corpus for the analysis the work of Llanto by Ignácio Sanchez Meijas, wherein the author proposes through the bullfight ceremony the vision of the death. Constituting this ceremony as the basis of the paper, we will focus on the study of the symbolic figures-the moon, the blood, the flowers, the colors red and white, the bull, the stone, the wind etc.. by focusing on the presence of the death as the main reason of this work.

The inclusion of disabled people has received special attention by the Brazilian Laws. The aim of this study was to analyze the actions taken by companies in hiring, inclusion and qualification of the disabled employees. The specific objectives were: to identify what kind of handicaps companies are including; to characterize the actions taken to the integration of the handicapped in companies and to describe the actions developed in order to professionally qualify them. The question of this study was: what are the actions that are being performed by the companies in hiring and including disabled employees? The information from the survey was collected through a semi-structured interview with five managers from companies that work with inclusion and qualification of disabled employees, located in the cities of São Paulo and Cajamar. We have used the technique of content analyses to the systematization of the information, coming to 10 categories which were stipulated taking into consideration the largest number of similar answers to the categories. The analysis revealed that there are various actions which companies are carrying out to disabled employees concerning hiring, inclusion and qualification. In the inclusion program the surveyed companies showed measures such as: help from consulting companies to find the disabled workers; lectures which aimed make the managers and the team aware and sensitive; application of projects trying to improve the knowledge of disabled workers. The main objective of these actions is to promote the same opportunities given to all employees concerning career plans to disabled employees. Although companies have been taking these actions, the process of inclusion is still difficult mainly due to the formal education the disabled employees have received. Finally, we hope, by means of this study, to contribute to the knowledge to the actions developed by the companies in the inclusion process, as well as to stimulate new studies about this topic, making possible, this way, that people have better knowledge about hiring, inclusion and qualification of disabled people.

With the density of large cities and the shortage of urban space, the right-rise buildings has become the rule rather than the exception; and this rule applies in hospitals increasingly frequent way. Considering the complexity of flows and the variety of processes that are routinely developed in a hospital, in what ways skyscraper buildings began to affect both the architectural design and the use management of these buildings? This dissertation aims to contribute to better understanding this issue through a referenced and comparative study on three significant cases of vertical hospitals, two in São Paulo and one in London. The cases were select from a large list of works studied, and given a set of objective criteria, defined by the survey.

Universidade Presbiteriana Mackenzie

Fundo Mackenzie de Pesquisa

The main objective of this research is to identify the reasons that are capable of influencing and leading Brazilian banks not to classify their derivative protection instruments (Economic Hedge) as Hedge Accounting. An exploratory qualitative research was carried out through semi-structured interviews with content analysis with people groups from financial institutions in segments S1 and S3 (BACEN criteria), external consulting companies and external audit. As a result of this research, it was identified that the factors that hinder the implementation of Hedge Accounting operations are the difficulty of S3-sized banks in relation to S1-sized banks in the processes of understanding the accounting standards related to Hedge Accounting and effectiveness testing procedures as well as the perception of cost and benefit of the tool in the company's accounting decisions. As practical implications of this work, it can be mentioned that the research was limited to validating the existing problems by conducting individual interviews, therefore it is not free from specific situations experienced and reported by the interviewees. As an academic contribution, the theories of disclosure and institutional theory related to aspects of influence on accounting decision-making will be reviewed.

In this work the properties of the reinforced structural concrete with polypropylene treated bamboo fibers were studied and they were compared with the properties of the structural concrete without addition of fibers and with the addition of steel fibers. Much has been studied regarding reinforced concrete with different fibers. Among the natural fibers, bamboo fibers are among those that present a good mechanical performance and can be compared to steel. One of the factors that prevent its indication for its use in the construction industry is due to the fiber's water absorption capacity, which results in the loss of the mechanical properties of the fiber and, consequently, of the concrete. In order to decrease the water absorption by the fibers, they were treated with polypropylene (PP) in solution, to waterproof the fiber and to guarantee the resistance to the requested stresses of the structural concrete. Three types of structural concrete were obtained: structural concrete without fiber addition, structural concrete with 8 % by volume addition of bamboo fibers, and structural concrete with 8 % by volume addition of steel fibers. The different types of concrete were characterized by mechanical, morphological and microstructural tests. The partial results showed that the different types of concrete can be classified as excellent and that the concrete containing steel fibers is more resistant although the reinforcement matrix interaction was higher for the concrete obtained with bamboo fibers coated with PP.

Instituto Presbiteriano Mackenzie

Acesso online: Youtube: https://www.youtube.com/watch?v=aD1J3TZY3xc

This study aims, as general objective, to identify, describe and understand the relationship between the use of educational technologies (TEs) within a elementary and secondary education institution (IEFM) and the development of dynamic capabilities (DC) in terms of sensing the environment, learn, integrate and coordinate this capabilities in the organization, as from the analysis of the evolution in the practices of this agents and the impact of their new skills on the competences of the institution, in order to offer more and better services. The achievement of these objectives took place from the dynamic capabilities theory and the vision of technology in practice. On the one hand, the theory of dynamic capabilities recognizes the importance of organizations to respond to incorporate and benefit, over time, of their environment dynamism to create and maintain their competitive advantage through changes in their routines, their processes and other capabilities through which organizations reaches new configurations of skills and resources. On the other, the vision of technology in practice allows to analyze the changing process of these capabilities through the recurring interaction between agents and devices enabling the emergence of new structures. The analysis of the dynamic capabilities development in TEs in the studied IEFM is based on a DC measurement model that identifies a set of capabilities - feel the environment, learning, integrating and coordinating - capable of reconfiguring the existing operational capabilities in an organization in new ways that are best suited to the environment. The methodology adopted is the process theory approach, in order to find a description of the trajectory of the organization, from the point of view of the process of technology in practice and the development of its technologicals competences. The strategy of this search was given from the interpretative paradigm, on a qualitative and descriptive-exploratory method, whose basic orientation is the interpretation of a social phenomenon in a case study, and the analysis technique is the narrative analysis.

This study seeks to understand the utilization of EBITDA by Brazilian market professionals. EBITDA, which emerged in the 1970s in the United States as a tool to measure the operating performance of companies with heavy capital investments and / or highly leveraged companies, due to its success quickly spread throughout the world as an important proxy for cash flows. However, over the years the academic and professional community, as well as regulators and standard-setting bodies, raised a number of criticisms and warnings on its use, possibly greater than its virtues. Thus, was born the motivation of this work: why and how highly skilled and qualified professionals continue utilizing EBITDA in their daily work, despite its conceptual weaknesses? Additionally, there was the motivation to discuss an issue lacking depth in Brazil. This is a qualitative and exploratory study, conducted through interviews with a sample of professionals selected by convenience and the data analyzed by the content analysis technique, with ATLAS.ti software support. The results show that the professionals of the sample continue using EBITDA mainly for ease of use and calculation, and deem it a good measure of operating performance. However, in addition to several criticisms, also showed us that they continue to utilize EBITDA due to the lack of a good proxy for cash flow that has a similar cost-benefit relation. Finally, we identified that one of the probable reasons for its mass utilization lies in Mimetic Isomorphism, as analyzed by the New Institutional Sociology, or Neo-institutionalism.

This study sought to describe and analyze how an interdisciplinary approach/humanized the person with acquired physical disability has been perceived by the physical therapist graduate student active in the ICU environment, taking into account the personal experience of the physiotherapist and the information acquired during their training academic. Moreover, for the beginner group, sought to stimulate reflection on their actions, as well as implement measures in humanizing care through education. The participants were twenty physiotherapists post-graduate students enrolled in the specialization course of physiotherapy in intensive care at a public university in São Paulo, who deal directly with people with physical disabilities acquired in hospital environment in the intensive care unit. As an instrument of data collection were used: questionnaire prepared by the researcher according to the research objectives, and a second step, thematic meetings were given to members of the group beginner with presentation of topics related to physical disability and acquired process of humanization and interdisciplinarity. The results were tabulated and categorized, and then subjected to content analysis. As a result, research has shown that physiotherapists are not informed and updated on issues that lie outside the technical area, which relate to life and social participation of people with disabilities. In addition, the students themselves physiotherapists little quarrel among themselves on the subject, do not bother to seek or deepen their knowledge and need for more clarity on the subject so that they can act more interdisciplinarity and humanization. For students who participated in the thematic meetings, managed to rescue the true meaning of its practice, the value of their work and teamwork and the pursuit of improving their relationships with each other, with patients, so that the dimension is valued human and subjective of all involved. The results also point to some factors that can interfere with the achievement of this more interdisciplinary and humanized care. From the issues raised here, we emphasize the importance of more research and scientific production in search of better training of physical therapists and can be performed with the primary goal of putting people with physical disabilities and acquired an interdisciplinary approach / humanized foreground.

O trabalho consiste em apresentar uma breve discussão histórica e verificar a aplicabilidade da teoria da perda de uma chance no contexto atual do Direito Civil. Essa discussão deve ser feita de modo que se resguarde por conceitos que devem antecipar, até mesmo de forma temporal, quanto se há ou não o dever de indenizar a pessoa que, em tese e após respostas de clássicos pontos, perdeu a oportunidade de conseguir alcançar o escopo desejado no início. Após conceituar os danos, a análise feita é se o fato ocorrido pode ser enquadrado nos danos ora apresentados ou se realmente ocorreu uma perda de uma chance, e não um lucros cessantes, por exemplo. Quanto a aplicabilidade, existem empasses no Brasil e no mundo quanto os campos em que aceitação da teoria é maior do que em outros. Por exemplo, quando fala-se de responsabilidade do médico e da perda de uma chance do paciente quanto a expectativa de um resultado ou a responsabilidade do advogado e do cliente quanto a possível negligência que resultou a perda do mérito discutido.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

In a society that has an increasingly significant imagetic and audiovisual content, it was understood that was imperious the analysis of how the audiovisual narrative through its different means of reproduction - especially the cinema - can become a dialectical medium between architects and audiovisual producers regarding the interpretation, representation and creation of spatiality. From the study of the methodology of other authors that deal with this theme, it is concluded that for an approach of the interface between architecture and audiovisual narratives the adoption of an audiovisual work as object of study is more productive due to the variety of the architectural content contained in it and the range of interpretive possibilities. To do so, we consider the analysis of the nine “live-action” films (which are not produced entirely by computer graphics) of Star Wars from a period of forty years (1977 - 2017). Due to the extension of this set, we will select some more relevant and recurrent scenarios for a more defined comparison. The interface, in this case, will occur through the understanding of the various interpretations of urban contexts and architectural elements of our society (especially in archetypes) that were somehow represented on various planets in the films. By examining the imagery and mediatic transformations of spatial representation, it was possible to point out how the audiovisual narrative is a tool of architectural representation that is closer to the actual experience of the user than purely documentary or static filmic representations. The new media will be brought as a contribution to the idea that there are resonances with the cinematographic medium, in addition to approaching even more of the traditional spatiality of architecture with the aid of interactivity and immersion. By maintaining the same thematic object (Star Wars), parities and distinctions become even clearer. Finally, there will be evaluations of some works and architectural projects after the films that may contain clues to a possible resonance of this vast repertoire of images of the audiovisual narratives in which the Star Wars universe contributes to relevant degree and in which the architects are inserted.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

This study aimed at identifying types of employees’ profiles of a national banking organization from the Meaning of Work and Personal Values Realization in the organizational environment – PVR. The assumption is that organizations are not mere environments where it draws sustenance, but spaces that enable the realization of the covering both the concrete aspect of materializing a task, how to develop a process of identity and personal story based on the experience social which, over time, relations and impacts meaning of work. This entire process has been valued by organizations, especially after the productive restructuring that took place from the twentieth century, who brought the concept of human capital. Thus, individual perceptions need to be known and understood. The Meaning of Work is the subject that has developed as a scientific research object from the work of the Meaning of Working Group (MOW, 1987). One of the most relevant studies in Brazil based on the MOW was carried out by Borges (1998b), who drafted the model adopted in this study, treating the meaning of work as a subjective and social cognition, influenced by socio-historical aspects. Already the RVP construct (MAURINO, DOMENICO, 2012) seeks to measure the perception of fair values people in the workplace, the main basis of the theory of Schwartz values (1992). This research, survey type was performed by use of two questionnaires: Inventory Labor Meaning, adapted for this research, and the Inventory of Personal Values Realization in the organizational environment. The liquid sample included 2,649 respondents, most married men, averaging 40 years. Data analysis was performed by multivariate statistical techniques. The results showed high absolute centrality of work, that is, the level of importance of the work, bringing the work as the second most important sphere of life, preceded by the family. Employees of the bank aims to working conditions, self-fulfillment and self-development, however, describe the concrete work as a source of security, which demands responsibility, commitment and agility in the face of everyday activities. In addition, they realize the routine wear and pressure as associated to the work. Mostly, they realize Self-Transcendence values, which show the highest scores. Data analysis also allowed to raise a hypothesis for future research, which verifies the existence of a positive relationship between centrality of work and RVP. To identify the types, we used the cluster analysis technique, resulting in three clusters, typified as Engajed, Responsible and Critic Persons.

This research aimed to investigate the evaluative practices carried out by the Technical Course teachers. The intention was analyze the extent to which the practices include the proposed evaluation guidelines institutionally. This analysis was performed based on the understanding of the teachers of two Senac (National Service of Commercial Education) sites, in Osasco city and Lapa district (São Paulo - SP). For the accomplishment of the research, we chose a mixed approach (quantitative and qualitative) and adopted the following methodological procedures: documentary study, application of questionnaires and interviews with teachers. The theoretical framework used was based on the different ways of understanding the evaluative process and its contributions to the students learning and evolution, among them: Hoffmann (1999, 2009, 2013), Mizukami (1986), Perrenoud (1998) and Weisz (2002), and in studies on the different conceptions of teacher learning, based on the relationship between knowledge and educational practice. We find that all teachers know the institutional documents and speak clearly about the proposal, but they carry out an evaluation by measure and verification. Another point to emphasize is that many consider the students commitment as the main criterion of approval.