Repositório RCAAP

Addresses issues relevant to the music and its relationship with the Protestant Reformation of the sixteenth century, whose main exponent the Augustinian monk Martin Luther. Pointed out the implications of the ideals of the Reformation in the art of music because he has exercised very important role in disseminating the principles Lutherans. Shows the place occupied by music in the path of reformer from his childhood to the academic context and the relevance of this theme throughout his work. Join the legacy left by the reformer to the world of liturgical music and its impact to this day. Presents Luther as a composer and reveals his intention of making music, especially those intended for the liturgy, a prerogative of all participants of the masses, not just the clergy, as was the case until then. Emphasizes the uses of music in the work of the reformer who view it as a pedagogical tool, to be a communication vehicle for their doctrines, and also as an object of study, since their education is encouraged by him from the early grades. It concludes that Luther still appears relevant to contemporary given their concern to make use of music as a training tool and also for information

The objective of this research was to investigate how the companies of ABC Group use management information system (SIG) to identify tax risks. The exploratory , literature and documental researches were adopted, with qualitative approach and content analysis technique to analyze the data and information collected. After reviewing and criticizing the theoretical framework and verify the existence of a gap related to the lack of a model for managing tax risks (GRTrib), the researcher, based on the theoretical framework of enterprise risk management (GRCorp) model, developed a framework of deployment, management and monitoring of a GRCorp and a GRTrib and tested it in the companies of ABC Group. Such structure can be tested, criticized, validated and improved in other companies. Based on respondents' answers to questions prepared in reliance on that structure the researcher was able to verify that companies of ABC Group used the SIG to identify tax risks through adequate resources and independent procedures. However, he noted the absence of specific map management of tax risks (MEGRT) and of enterprise risk management (MGRC) developed in a written and structured way. The MEGRT must be contained in the GRTrib, which must be contained in the GRCorp, along the lines of that structure. Thus, companies that do not have such MEGRT and MGRC can study, develop and implement the mentioned structure for having their SIG more consistent, structured and complete for purposes of identification, classification, evaluation, measurement, treatment, management, information and communication of tax risks. These recommendations derive from the need for identification of tax risks , from the point of view of good corporate governance practices.

The theme of identity is very important and discussed when we talk about Modernity. In the Portuguese modernism, for example, besides Mário de Sá-Carneiro, we have the emblematic figure of Fernando Pessoa and his heteronyms that assure a lot of discussions about the theme. The objective of this research is to analyze the question of identity in Mario de Sá-Carneiro s lyrics. Throughout his poems, the main focus is the relation made up among the image that the persona has about itself and another one, ideal, that it creates for itself, plus the consequences that the established conflict generates. In all the poems written by the renowned Portuguese poet, there is a strong perceptible difference between these images. From Mário de Sá-Carneiro s poems, we will ascertain the way the persona tries to create an own identity. We will also notice how, in a historic period that demands fragmentation, the persona searches for its identity, according to a conception of subject that is perfect and self-centered. We will realize how and why this attempt is condemned to fail.

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

The stories related to the myths try to express a truth, which cannot be captured in any other way. The myths are the search for this truth. In his stories, Monteiro Lobato searched for the truth taking his characters in trips through the times. Based on the intertextuality, the present dissertation has the aim to contrast the text The Minotaur from Monteiro Lobato to other texts written by other authors, focusing on the way that the story is told and the knowledge transmitted to the reader. To make this possible, this work will found its studies on Monteiro Lobato, A. S. Franchini, André Gide, Carmen Seganfredo, Joseph Campbell, Junito Brandão, Odile Gandon, Thomas Bulfinch and Viktor D. Salis. For the intertextuality analysis, the authors Barros and Fiorin, Bakhtin, Kristeva, Koch and Travaglia were taken as a reference. Lobato, on his text, used a very simple language to tell stories about Ancient Greece and, as the story goes around, he gives a lot of word definitions and makes it clear how important Greece was to the development of arts, science and, the influence of the Greek language on the Portuguese.

Objective: The general objective of the research was to identify the perception of satisfaction of Accounting professionals in relation to the use of Information Systems in the generation of accounting information. Design / methodology / approach: The research is quantitative and descriptive, using the Information Systems Success Model (ISSM) by Delone and McLean (2003). The subjects of the survey were Accounting professionals as information system’s users. The research instrument included thirty Likert-type assertions of seven options (from totally disagreeing to fully agreeing) adapted from Sanchez, Cruz and Agapito (2012). Data collection included 454 responses. The statistical treatment of the data counted on the technique of structural equations. Results: The model was adequate to understand the reality of the satisfaction perception of Accounting professionals in the use of Information Systems. The constructs Quality of Information, Quality of the System and Quality of Service positively affect the satisfaction and the use of Information Systems. Perception of benefits is impacted by use and satisfaction. Practical Implications: The model was adequate to understand the reality of the satisfaction of Accounting professionals in the use of Information Systems. The constructs Information Quality, System Quality and Service Quality positively affect the satisfaction and the use of Information Systems. Perception of benefits is impacted by use and satisfaction. It was verified that the Information Systems have space of improvement mainly when avoiding the rework caused in the use of more of one system in the daily job of professionals. Originality and contributions: The study is a pioneer in the use of the ISSM model in the perception of satisfaction of Accounting professional in the use of Information Systems, in order to provide accounting information. The study contributes to the evaluation of systems with professionals in the financial and controlling area. This appreciation is important, because the professional performance of systems users in the accounting area is seriously compromised without their main work tool, an Information System.

This thesis approaches the challenges, advances and the unsteadiness faced by the municipal public power of the Brazilian cities, in the implementation of programs that urbanize favelas. The goal of this study is the housing policy implemented in Osasco. County located in the west portion of the metropolitan region of Sao Paulo, in the period between 2005 and 2016. The favela is known in its contemporaneity as part of the city, not only in Brazil, but also in several countries of the world, despite its distinct denomination and configuration. Currently is understood that favelas in Brazil are the result of the process and application of inadequate models of urbanization and the absence of implementation, along the last decades of effective urban public policy and housing in the cities. Is consider that after the promulgation of the Federal Constitution – FC in 1988, of the public policies for the confrontation of precariousness and irregularity in the city, gain a larger prominence, and the programs of housing in favelas are included in the agendas planning in numeral counties of the country. The program of urbanizing favelas is consider as an important strategy to balance the cities and an instrument for the fulfilment of its social purpose, offering his habitants the right to the city. In the year 2000 innumerable counties, stood out in the reorganization of the administrative structure and in formatting the programs to perform in an integrated form and integral in favelas, supported in the instruments of the FC and regulated by the City Association – CA, Federal Law 10.257/2001. Since 2007, with the creation of the Programa de Aceleração do Crescimento – PAC, the Programs of Urbanization of favelas are impelled. In Osasco since 2005, the city hall in an unedited act since the emancipation, implement the Housing Policy, creating the Program ‘’Bairro Novo’’ and its subprograms. Despite the investment and the strong act of the county in the confrontation of precariousness and occupation of the soil in the city, in 2012 verifies a new increase of occupations and the amplification of those urbanized slums. Analyzing the process of the implementation and the act of the Integral Urbanized Slums Program (Programa de Urbanização Integral de Favelas), in five favelas (‘’Colinas D’Oeste’’, ‘’Portais’’, ‘’Morro do Sabão’’, ‘’Vicentina’’ e ‘’BK’’) received resources from the Growth Acceleration Program. Pretending to appoint the challenges faced, the advances reached and the unsteadiness that appeared during and after the interventions in Osasco. The related data and the observed actual conditions in the urbanized favelas in Osasco, appoint the necessity of revisiting the formats for a higher reach of this program. The studied cases reunite the data and the light of the proposed methodology for its analysis, presenting recommendations of the necessity of deepening in the identification acting limits, of a post evaluation and to continuity by the public power, the process of urbanization of favelas. Emphasizing the necessity to promote the integration of its agents, as well as a bigger participation of the population in the process, auxiliary in the guarantee of the maintenance of the urbanized conquered.

In organizations, the human action is inherent (TSOUKAS; CHIA, 2002), affecting the lives of the people who are part of, and producing responses. Therefore, it is necessary participation of organizational actors to the success of change implementation. The academic literature points out that communication is an important tool for dealing with reactions and responses in organizational change. However, for some authors (WEICK; QUINN, 1999; BECHER, 2003; FORD; FORD, 1995; FORD; FORD; MCNAMARA, 2002) organizational change, as a phenomenon, is a process created and maintained by communication through the conversations. For this reason, this objective of this study was to understand how the conversations among agents of change contribute to the construction of responses in organizational change. Focusing in implementation of a new department at a private higher education institution, it was adopted the qualitative approach, and as research strategy the case study, considering as source discursive materials, focal groups, participant observation and documents. The results obtained through thematic analysis and inspired by the pragmatics of communication analysis, show that background conversations, as well the types of conversations that exist (or not) in organizations, contribute to the construction of several responses in the agents, and not just the resistance as proposed by Ford and Ford (1995). Thus, organizational change as phenomenon, is created, sustained, managed and closed by the conversations between agents. This study aim contributing to the field of organizational changes, bringing light to an approach of communication, that has not yet been addressed in the studies on change.

The main objective of this study was to investigate the cultural interference in the activities of internal auditors of financial institutions in Sao Paulo. The research takes place in the contemporaneous business environment, where culture has become more and more important as a management and control tool, which drives people s behavior within the organization. In this same context, internal audit strengthens, as the society demands more transparency and more robust corporate governance practices from the organizations. This is particularly relevant in the case of financial institutions, given the social and economic impact of shortcomings in control activity of banking industry. Moreover, internal auditor must perform his work in an objective and independent manner, since being in the organization, he can be influenced by its culture. From this standpoint, the question which drives this study emerges: how does organizational culture interferes in the work of internal auditor? Thus, it is assumed that the internal auditor, as part of the organization, shares organizational culture, its values and beliefs, so that his work suffers interference from this culture. To support this study, a literature review was performed, on the concept of organizational culture and internal audit. The Competing Values Framework and its cultural typology was chosen to base the research. The methodological approach was mixed, since quantitative and qualitative data were collected. Participants based on convenience sampling strategy and data was analyzed with the support of electronic spreadsheets and NVivo application for Qualitative Analysis. As a result, a model was drawn, describing that the interference of organizational culture in internal auditor s work takes place mainly through an image , which contains the values and the expectations the organization has concerning the way internal auditors must act. The main images mentioned by the participants relate to add value and being partner and collaborative . These symbols correspond to the cultural types that predominate in the analyzed sample, which are market and clan cultures. Suffice it say that internal audit work is mainly affected in the planning process, when audit objects are chosen, and effectiveness, that is, the implementation of audit recommendations.

The present study aims at exploring the narrative constructions of the novel Assassin's Creed: Renaissance and the game Assassin's Creed II as well as the view of their readers and players. The analysis is based on the relations between the historical discourses and fictional creations from the novel and the game, and the method used to form the plot. Then, this study presents how the game narrative is formed comparing to the novel’s, and the gamer’s perspective before the electronic game’s narrative. Thereby the texts of authors as Umberto Eco, E.M. Forster, Linda Hutcheon, Hayden White and Wolfgang Iser have been used as theoretical bases to illustrate the narrative formation and how it comprehends the historical extractions. Furthermore, the texts from the historians such as Rafael Sabatini, Will Durrat and Micheal White were used to set the historic context. Therefore, the dissertation attempts to demonstrate Assassin's Creed franchise's games versatility when it comes to the development of plots which blend History with fiction, besides its universality to extend its narrative to novels.

The steel market in Brazil is one of the most important economic sectors in terms of job creation and contribution to GDP (Gross Domestic Product). The steel products directed to the construction market are the long steel products, such as section and construction s iron, which is the theme of this project, this one being sold in lengths of 6 or 12 meters and transported mainly by road, so it requires special vehicle for transport. The manufacturers and distributors are the companies that market these products and to concretize their sales are necessary routing and transshipment process, since the vehicles can transport 4 to 8 supplies a time, in other words, it has a predetermined script to perform, and require loading equipment, unloading and storage. Companies do not observe clearly this relationship between routing and transshipment, and if this relation results in logistics adding value, because there are no publications on the 3 subjects together. In this context, the aim of this study was to describe the impact of the transshipment process in relation to routing and logistics adding value. To this end, exploratory qualitative research was applied, with 3 in-depth interviews, and later a descriptive quantitative research containing a questionnaire with Likert scale of 6 points which were obtained 74 respondents. Qualitative data were analyzed based on categorization techniques and identification of units of meaning, in turn, quantitative data submitted exploratory and confirmatory factor analysis. The results showed that the transshipment does not mediate this relationship. It concludes that there is a challenge in logistics to discuss the routing and transshipment together, because these processes are subsequent and according to the result of this project, are not related.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Based on bibliographic research, this paper used doctrines, legislations, case laws, as well as information transmitted by several sources, aiming to identify the real purpose of the antitrust law in the Brazilian economic system. Therefore, it started with analyses of the Brazilian economic order, because the antitrust law makes part of this economic order. Furthermore, the antitrust law was studied, by analyzing several unfair trade practices, such as unfair competition, abuse of economic power, cartels, dumping and predatory pricing. International antitrust law, as well as the relevant market and the national legislation competition matters were also mentioned. In the end, it was made a confrontation between the Brazilian legislation competition system and the national economic model, asking the purpose and the significance of the decisions of the antitrust authorities. The analysis of those considerations enables the interpretation of the Brazilian antitrust law and to identify its function in the Brazilian economic system.

Fundo Mackenzie de Pesquisa

Study Objectives: the pricing of products and services is the most complex task in the organizations independent of the branch of activity in which it has been operating, mainly in an increasingly competitive market, such as the provision of accounting services. Among the existing pricing methods, adopting a method that maximizes results, is a more challenging responsibility for the managers of these organizations, so the objective of the present study is to determine which are the methods most used by accounting organizations, when pricing their services, considering pricing methods at cost and market value. Design / methodology / approach: an exploratory qualitative approach, supported by bibliographic research, was carried out, classified in its control variables, namely, accounting organizations and accounting services, as well as in the following constructs: price and pricing, performance and costs in accounting services, with content analysis of a descriptive nature. For the data collection, 11 semi structured interviews were carried out in accounting organizations and 109 contracts for the provision of accounting services were analyzed. Results: the results show that of the two methods of pricing the accounting services, the most used method is the cost effectively incurred. however, a look at the behavior of the market was alluded to as a complementation procedure to the pricing. This means that there is a recognition by the managers of the accounting organizations that the method by cost must be the most exploited for the formation of prices. Practical implications: accounting organizations can benefit from disclosure of the most widely used pricing method, which will consistently reinforce awareness of sales of more efficient services and cost control of operations. Originality and contributions: pricing methods are addressed in several studies, however, it is often overlooked which method is most used by accounting organizations. The findings of this study shed light on the importance of disclosure of the method of pricing accounting services that are being used the most, thus contributing to the perception by the accounting managers that the most used method may be the one that best rates services of an accounting nature.

This qualitative study analyzes the modality of learning among the families who received complaints from the school. This is done by identifying the modality of learning of the parents in order to understand their subjective position as teachers in nurturing the bond established with their children in relation to education. We assume that learning does not begin in school, but in the environment in which the child is born and raised, and many of children s attitudes outside the family environment reproduce their parents learning patterns, which in turn reveal the models they had in their relationships with their own parents. To that end, the theoretical axis focuses on authors who consider learning to be a result of not only cognitive potentiality, but also of the relationships established with a significant other, in this case with the parents as teaching figures. Our conception of learning, therefore, is that it is a binding process, shaped by the family legacy that underlies the construction of subjectivity, with each member having peculiarities in their development, albeit belonging to the same biological universe. The instruments for data collection were semi-structured interviews and graphic production of Peer Teaching and Family Teaching projection drawings from Visca (2009), amplified to measure the overlap between the current family and the parental family, thereby creating a joint assessment for the household. The data revealed the similarities and differences of parents in relation to their own and their child s learning, as well as the models brought from their own family backgrounds. The customized analysis of each family, the understanding of the place given to learning in these nuclei, the parental roles and functions associated with the children s needs, as well as the projections of the previous generation on the children, all converged with the identification of a learning model. The knowledge of family models shed light on the scope available to parents as they assist the child s achievements. By identifying parents concepts and modes of learning and the way they contribute to how children meet the challenge of school, we enable a future collaborative intervention process which takes into account points of ease and difficulty to guide the child through its education.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Corporate governance is a term created to categorize organizational mechanisms used to secure the interests of business owners. The mechanisms seek to align the interests of managers and owners. The objective of this research is to verify if the mechanisms of corporate governance impact on the creation of value of Brazilian and North American non-financial corporations in the 2016 financial year. For that, it is studied a sample of 90 Brazilian companies and 99 North American companies. The data comes from the Bloomberg Professional® database and those not available on that basis are obtained from the financial statements and other corporate reporting. The contribution of this study is the analysis of the impact of corporate governance mechanisms on the value creation of companies in Brazil and the United States. This resulted in a negative relationship between the shareholder concentration of the three major shareholders and the creation of value, represented by the Q of Tobin, according to the agency theory. Statistically significant relationships between value creation and other independent variables, combined leadership, proportion of independent directors, size of the board of directors and issuance of ADRs are not identified. Therefore, this study concludes that the external influence of a control of shareholder control is beneficial for the creation of value of the Brazilian and North American companies, being the main factor of corporate governance that influences the value of the companies.

O presente trabalho visa analisar a controvérsia envolvendo a natureza jurídica mercantil ou remuneratória dos stock option plans - planos de opção de compra de ações - bem como os impactos tributários decorrentes dessa classificação. O tema é altamente relevante dada a sua recente entrada no judiciário e as diferentes posições tomadas pela jurisprudência. Além disso, enquanto a legislação brasileira aborda o tema de forma superficial, as normas contábeis preveem diversos mecanismos para o seu reconhecimento, dificultando a utilização do instrumento pelas companhias, em vista da insegurança jurídica que apresenta. Diante do contexto apresentado, este trabalho pretende conceituar seu objeto, demonstrar seu funcionamento, pormenorizar os aspectos que ensejam dúvidas acerca de sua natureza jurídica e as diferentes consequências tributárias seja pela natureza remuneratória seja pela natureza mercantil. Por fim, demonstrar-se-á o posicionamento da jurisprudência administrativa e judicial.