RCAAP Repository

Fundo Mackenzie de Pesquisa

In this work we analyzed the book called “1822” written by Laurentino Gomes by speech analysis. It is a reporter book,a journalistic genre which mix literature, history and journalism, whose subject author retells the Independence history, in order, all the time, to legitimize his speech. As we will deepening in the speech made by subject-author, we note the marked heterogeneity as a way to legitimize his speech, which depends of others speech to legitimize his speech but even so can keep and to efect of identity by constitutive heterogeneity. This work has specific goals: 1) To check how the legitimity building in a speech which the other presence is expelicity. 2) To analyse the identity and the otherness in a speech which is constitutive heterogeneous and 3) tTo identify the character and positioning subetive in a heterogeneous speech, called marked. We have as a theoretical support, Brandão (1996), Maingueneau (1993) and Authier – Revuz (1993) to undersand the speech.

Instituto Presbiteriano Mackenzie

Fundo Mackenzie de Pesquisa

A Cédula de Produto Rural (CPR), prevista na Lei nº 8.929/94, foi introduzida para auxiliar os investidores privados na participação e no desenvolvimento do agronegócio, possibilitando a incorporação de investimentos privados no setor agrário. Diante desse cenário, é possível compreender como os requisitos do instrumento foram desenvolvidos, a fim de criar maior autonomia para os envolvidos, bem como aproximar os produtores rurais do mercado financeiro. Além disso, sua importância se originou devido ao fato de abranger diversas possibilidades com a presença de garantia, já que pode auxiliar no financiamento da produção, na aquisição de commodities e, inclusive, como ativo financeiro.

O presente trabalho explana questões referentes a primeira infância e como sua valorização pode acarretar em mudanças na sociedade como um todo. Para tanto, é realizado um estudo que investiga como se dá o desenvolvimento nessa fase da vida, de que maneira ele pode influenciar o futuro da criança, e como a concepção do espaço onde ela está inserida e a promoção de atividades voltadas ao seu crescimento podem influenciar em sua vida. Ao final, propõe uma intervenção no distrito do Jardim Ângela, um dos mais vulneráveis da cidade de São Paulo no que tange a primeira infância. Essa proposta projetual busca exemplificar um equipamento pensado para esse público.

The issuance of IFRS 15 is significant a change in the process of convergence of accounting practices adopted by FASB and IASB. The implementation of an almost uniform standard that controls the revenue recognition will bring important changes in the environment of internal controls and processes of the companies. Though the adoption of IFRS 15 is effective from January 1, 2018, it’s necessary to prepare an advance mapping in order to measure the scale of the changes and implement them in the context of each organization considering the sector of activity and types of contracts. This research specifically addresses the impacts identified in the construction contracts. This research has qualitative and exploratory characteristics because there are no studies that already identified the impacts by applying the new standard. The final result of this research has been obtained through interviews with auditors and accountants specialized in construction contracts, especially considering the importance of knowing the impact perceived by those who prepare the financial statements and by whom audits itself. Important changes have been identified, particularly in the revenue recognition process, as the new standard requires greater analysis on contractual clauses and essence of contracts under the accounting perspective. Among the findings are: change in the number of performance obligations, estimates of variable consideration for revenue recognition and identification of financial component on the contracts. Accountants and auditors of companies with construction contracts are the main users of the impacts identified in this research.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Moving a market of around one trillion dollars in 2015 and expected to triple this figure by 2020, the Nanotechnology is currently a main focus of research, development and innovation in all industrialized countries of the world. Although the profitability and the profitability of the Nanotechnology market is certain and unquestionable, and the promise to create products capable of solving problems of Homeric proportions is highly seductive, many uncertainties and concerns have disputed the diary of the scientific community worldwide debate. Issues such as safety and health of workers and consumers, genotoxicity and cytotoxicity of nanoparticles, accumulation of nanoparticles in the environment, among others, are interested to different actors, researchers, government, industry and society, since these issues directly affect all humanity. In this paper, we will focus on discussing the complex relationship between technological development x economic development, in order to investigate whether nanotechnology can be considered as a lever for the Brazilian industry and able to foster economic development in the country. This work is inserted in the Brazilian legal academia that sees the economic law as “still essential" and supports the idea that overcoming peripheral condition requires that the democratic state becomes strong, both politically and economical for it to be able to do front to private economic power holders.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

The State's manifestation is specifically modern and capitalist. The politic domain presents in conjunction with the economic, allowing the guarantor unit of exchange of goods and the exploitation of wage labor force. Historically, the term imprisonment was aimed to constrain the crowds of unemployed and expelled from work field, through segregation, discipline and training, following the factory model. There is, therefore, a significant relationship between the legal form and the capitalist system. The common prisoners are able to exercise the mercantile exchange of their workforce. In contrast, to those holders of economic production, the prison consists of an innocuous tool for their own ends. Thus, the Criminal Law separated by classes deepens even more the inequalities between criminals, making the repression on economic crimes a fraud to delegitimize the egalitarian discourse of Law. It differs the criminal, the socially defined stereotype, from the criminal, owner of the actions of the socalled white-collar crime, by which the system establishes differentiated treatment, as exemplified in the Brazilian Law; laws 7492/86 and 8137 / 90, which the legal form, in several of its dispositive, well reflects the reality of the capitalist economic model.

O presente trabalho objetiva a análise dos efeitos jurídicos da multiparentalidade no atual ordenamento jurídico brasileiro, bem como a influência que exerce sobre os demais ramos do Direito, tendo em vista a evolução dos conceitos de família e filiação, ante aos novos arranjos familiares existentes e não expressos na Constituição Federal de 1988. Foi utilizado o método dedutivo, pois, da aplicação da norma houve avaliação dos fatores gerados a partir dela, sendo a pesquisa desenvolvida por meio de fontes legislativas, bibliográficas, jurisprudenciais, bem como artigos e textos jurídicos publicados na internet. Avalia-se todo o embasamento legal, jurisprudencial e doutrinário acerca do reconhecimento da multiparentalidade, a fim de delimitar os efeitos geradores de tal reconhecimento no ordenamento jurídico brasileiro. Deste modo, estuda-se a evolução da família e da filiação no decorrer da história para, na sequência tratar do instituto da multiparentalidade e os efeitos jurídicos advindos de tal instituto, onde se verifica a existência de efeitos jurídicos no nome, no parentesco, na obrigação alimentar, na guarda do filho menor e no direito de visitas, no direito de sucessão, atingindo o direito de família, haja vista a equiparação da filiação socioafetiva à filiação biológica, no caso da multiparentalidade em que há o registro de ambos os pais reconhecidos na certidão de nascimento do filho.

This study analyzes the development of a new posture and consequently a new language of religious propaganda emerged in the Brazilian evangelical movement during the period of the military regime, more humorous and better contextualized culturally. It is a qualitative research, based on references in the movement, which had a crucial importance at that time, bringing a contribution in the arts –music, puppet animation, graphic arts, print communication and also in the development of a new generation of believers – establishing new patterns of behavior and languages within the scope of religious experience. The methodological procedures adopted were mainly recording the observations with photos, musical recordings, audio records and interviews. The theoretical basis of the study was primarily based on the references of sociology and the anthropology of religions, arts and communication. Analyzes and interpretations of the data reveals that humor and religion should not be separated or viewed as irreconcilable. It is also possible, from the analyzes carried out, to perceive a permanent tension between humor and institutionalized religion, especially among those who still wish to remain in power within the religious field, even at the expense of their ideals and profession of faith. The humor that makes a speech light, also threatens those who cannot see lightness or naturalness in relation to the Immanent, the Godhead. The analysis also reveals that humor can be a powerful ally in communicating the values of spirituality and the Christian religion. Those who took advantage of it, managed to gather more followers, touching the Brazilian culture much more effectively, even before they even had access to mass media.

Assunto: o trabalho se propõe a expandir negócios por meio de contratos de serviços em clientes potenciais das Indústrias de Alimentos, Bebidas, Químicas, Óleo e Gás, Energia, Mineração, Farmacêutica e outras, a fim de propor ótima experiência e sucesso do cliente com soluções digitais e serviços prestados. Aplicação: A implantação é proposta para a alta gestão com o objetivo de atacar oportunidades, não notadas anteriormente, para a criação de valor e sucesso e experiência do cliente. Oportunidades estas foram identificadas e processos de melhorias orientados por meio da ferramenta blueprint de serviço. Inovação: a inovação alcançada, por meio da ferramenta blueprint de serviço, foi a inclusão de soluções digitais em todos os processos para vendas de contratos de serviços e a implementação da metodologia sucesso e experiência do cliente no processo de pós vendas. Impacto: durante a coleta de informações por meio de entrevistas com os clientes houve uma notável conscientização dos entrevistados referente a percepção de mudanças no atendimento técnico e novas tendências de mercado para os serviços prestados. A proposta de um novo modelo de atendimento, o híbrido remoto, vem de encontro com as expectativas dos consumidores quando a necessidade de atendimento é emergencial. Complexidade: por ter uma imagem de atendimento demorado, não atender a expectativa de muitos clientes no pós vendas e alta demanda de vendas dos produtos, a equipe de vendas possui resistências para irem ao mercado ofertar os serviços prestados pela Endress+Hauser Brasil. Metodologia Aplicada: foi adotada a metodologia de trabalhos práticos e aplicados, de Marcondes et al (2017)), sendo analisadas fontes primárias e secundárias de informação, como bases de indicadores dos Canais de Vendas, Serviços e Gerenciamento de Reclamações.

Objective of the study: This study aims to identify the perception of high school students about the social importance of taxes, to raise awareness about tax issues, considering that they will be future taxpayers and inspectors of the application of public resources. Design / methodology / approach: The research method developed is the single case study of direct observation, developed in the real world of the case, in order to verify relevant social phenomena. For the development of the research, a questionnaire of Trindade (2017), previously used as a data collection instrument, was revalidated, composed of 26 (twenty six) questions, with structured questions about tax education and social function of the taxes. Data collection was carried out in 2018, in a Social Assistance Center - São Bonifácio Social Works, located in Vila Caraguatá neighborhood, São Paulo, SP. The sample consisted of twenty students, aged between 12 and 15 years, who were regularly enrolled in 2018. The data analysis was divided into two stages: in the first one the profile of the students was verified and in the second one was verified their perception on tax education and social function of tax, using software R (version 3.5.0), calculating measures of central tendency, dispersion and position. Fisher's exact test was used to compare them between the groups. Results: The results indicated that the majority of the sample is female (55%); 60% of students do not know the purpose of the invoice, although most (90%) consider it important to require the invoice at the time of purchase. Most (55%) do not know that the value contained in the invoice expresses the value of the product plus the respective taxes and that without tax collection there is no public revenue; 55% of the sample understands that the act of paying taxes is a citizen attitude and 60% that the resources for the school to exist and to work comes from the collection of taxes; 90% of students do not know what tax evasion is and 70% do not know what it is for and where taxes collected are applied. Practical implications: Considering that this study is a pilot application, it is suggested that future studies be carried out in other locations and in public schools, in order to have a more generalized data generalization.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

This dissertation has as main objective the analysis of some fundamental concepts for the comprehension of contemporaneity, mainly in what refers to the new technologies that the society has been used in the last years. We seek to make a brief historical reflection of the technology in question to better understand the contemporary phenomenon that occurs through social networks. As a starting point we use the history of the computer as well as the Internet and social networks. Our theoretical support is based on Pierre Levy, reference nowadays for the concepts of cyberculture and cyberspace. This research discusses contemporary women through the concept of the archetype of the wild woman developed by the author Clarissa Pinkola Estés in her book Women who run with the wolves. We conclude our analysis by conceptualizing the archetype through Mircea Eliade and the foundations of Carl Gustav Jung's theory.

Instituto Presbiteriano Mackenzie