RCAAP Repository
A institucionalização da atividade do auditor independente
The development of the capitalist system has required more and more participation in the labor market of qualified professionals and the development process of capitalism in its various stages has led to constant changes in the structure of that market. Lately the changes in business in Brazil have been more applicants, mainly from the process of stabilization and liberalization of the economy, these changes, which has been accentuated in the current phase of increasing globalization. This study is a contribution for the research of the emergence and evolution of the activity of the independent auditor in Brazil. The study also presents a brief comparative analysis of the development process of this activity in Brazil with that presented in other countries and also an assessment of the contribution that the activity can bring to society. For this, a search was conducted based on the sociology of professions, in order to understand how this specialization has become institutionalized, narrowed its field of operation in the country and whether it is or not, in the process of becoming from a field of accounting to autonomous profession. The research method used was the historiography, based on the model developed by Larson (1977) called Professional Project. We also conducted interviews with teachers and recognized experts in the area and the results were analyzed by the methodological approach of content analysis, which was based on the model developed by Bardin (2004). The results suggest that the process of professionalization of the independent auditor is still ongoing and for now does not meet all the requirements necessary and sufficient to be considered, from the perspective of the sociology of professions, a full profession. Although the activity already meets most of these requirements, there are still some steps to go.
2020-05-28T19:17:20Z
Antunes, Francisco Angelo
Poemas de viagem: a Itália revisitada por Cecília Meireles
Fundo Mackenzie de Pesquisa
2020-12-07T15:08:14Z
Migliari, Irina Deffente
Burnout e suas ressonâncias em ministros religiosos: parâmetros para prevenção
The objective of this study is to present an updated research on burnout syndrome in the religious ministers. the first chapter was defined based on articles, theses and books the whole process of the emergence of Burnout syndrome and its unfolding. The close relationship between Burnout, stress, coping, resilience and suicide was analyzed. In the second chapter the religious minister was categorized as a professional caregiver, therefore, within the range of occupations considered to be at risk for Burnout syndrome. Significant cases of suicide of religious ministers have been cited, likely to be a consequence of Burnout syndrome which may be a consequence of Burnout syndrome. We finished the present work giving voice to the religious ministers, for this was carried out a survey Research with three religious ministers who bring in common the fact of having left the work for presenting a physical-emotional exhaustion. After analyzing the data of this opinion survey, it is proposed parameters for prevention and intervention of burnout syndrome in religious ministers.
2020-05-28T19:14:45Z
Silva, Ricardo Ferreira da
A representação da sexualidade na Igreja Presbiteriana do Brasil
The Presbyterian Church of Brazil, which since its foundation has as its objective not only to bring a religious spiritual focus, but also to teach about moral conduct, has a responsibility in positioning itself on such subject. The work, therefore, does not contemplate giving answers as to "right" or "wrong" about human sexology, but rather to point out what the aforesaid church has presented in relation to a liberal modernity and in contracting with what renowned theorists present in their works that, as we have seen, have still collaborated for concepts of life and practices seen in society even in modern times. What historically the institution has as doctrines, what has taught its members by their pastors and what such actions have left legacy for the society in which it is inserted and how to act, if necessary, to return to guiding principles originating from the formation of this church.
2020-05-28T19:14:48Z
Rios, Hélio Sales
Urbanidade: proposição de uma estratégia de avaliação de instrumentos urbanísticos na cidade de São Paulo
Against the backdrop of inquiries into the urban future of the city of São Paulo, this dissertation proposes a tool for assessing the extent to which the urban planning instruments established in the Strategic Master Plan of the city of São Paulo in 2014, the key document of the Regulatory Landmark of the city of São Paulo, contribute to the promotion of urbanity. Two contributions form the basis of the proposition: the literature on the concept of urbanity and a set of self-applied urban planning instruments, which are part of the plan and were created with the purpose of regulating urban organization and expansion. To make possible the setup of the tool, the study correlates concept and instruments. To do this, it re-elaborates the concept of urbanity in terms of urbanity parameters and associates them with a specific set of urbanistic instruments that are organized into functional groups. This correlation, with the addition of an assessment field is arranged in a table and constitutes the evaluation tool called the Assessment Matrix of Urbanistic Instruments. The test of the tool is done on an urban test through which the instruments are spatialized with their respective values in a predefined territory of the city of São Paulo. This exploratory exercise makes it possible to evaluate not only the functionality of the tool but also the urbanity potential of the urban planning instruments. Finally, the final considerations, before pointing out future developments of the study, highlight the main contributions of the dissertation: to shed some light on the concept of urbanity, its operationalization and its application in the making of urban regulatory instruments that aim to foster urbanity and to put forward a tool to assess those instruments.
2020-05-28T19:16:54Z
Chakur, Pablo Basílio de Sá Leite
Educação em saúde: práticas educacionais do enfermeiro
The nursing has, in the educational action, one of its main guiding axes, that is consolidates in the various spaces of realization of the care. This implies thinking the educational action as a fundamental strategy for the professional formation and to identify pedagogical environments capable of potentiating this practice. Thus, this exploratory qualitative study aims to analyze the educational practices of nurses in health education. The stages of the investigation were organized in three moments: in the first one the instrument for data collection was constructed; in the second, the interviews were transcribed and in the third moment, the data were categorized and analyzed. To understand how nurses, conceive the educational dimension in their professional practice, four nurses from the city of São Paulo, who work at the different levels of attention, were interviewed. The data were ordered and classified according to the relationship between theoretically elaborated questions and questions arising from the investigative process. The colors black, red, pink and green were used to identify and distinguish nurses' speeches. The analysis of the data, resulted in four central information axes, being: (1) conceptions of the educative action from the point of view of the nurse; (2) the influence of undergraduate education on the daily educational practices of nurses' work; (3) educational actions in the nursing work reality; (4) the training needs of the nurse for the execution of educational actions in professional practice. It was verified that, in the view of nurses, health education is present in their daily work, in the form of training or formation, orientation, or meeting, of activities performed in moments of interaction between professionals and between the professional and the user of the health service, and may occur individually or collectively. The educational practice was seen as an activity of Primary health, expressing that its formation is still hospitalcentric, being in the figure of the teacher who believes in the educational role of the nurse, the influence that will make the difference in the professional future. The nurses agree on the success of the educational action, from the development of skills and competences, being the professional experience a moment of learning, complementing their initial formation.
2020-05-28T19:09:59Z
Pinho, Maria Carla Vieira
Pedagogo na cultura digital: contribuição do design educacional para a práxis da polidocência no contexto híbrido
This dissertation is inserted in the research line of teacher training for interdisciplinarity. It has as main objectives to raise the characteristics of the initial formation of the contemporary pedagogue, as well as to understand its relations with the digital culture, proposing, based on documentary and bibliographical analysis, the incorporation of knowledge related to the area of educational design and polydocence in the process of training. The research intends to contribute to the praxis of the pedagogue in the contemporaneity facing the digital culture and the constant technological changes. The methodology adopted by the researcher is qualitative, as it seeks to explain the reasons for the data analyzed in documents. In light of the theories, we chose the contributions of Bernadette Gatti and José Carlos Libâneo, regarding the analysis of the initial formation of pedagogues; Pierre Levy, Manuel Castells and Ángel L. Pérez Gomez, in the approach to digital culture; Andréa Filatro and Vani Moreira Kenski, in the conceptualization of educational design; Daniel Mill, in presenting the concept of polydocence; José Moran in the analysis about hybrid education; and Maurice Tardif, in the presentation of the teaching knowledge. Thus, in this research, we describe the institutionalization of the pedagogy course in the Brazilian higher education system, pointing to the formation dissociated from the digital culture; historically, the trajectory of instructional design to educational design, at national and international level, pointing out its professional specificities; and show the competences of educational design, in interlocution with the concept of polidocencia, for the formation of the pedagogue to act in hybrid spaces as manager of polidocentes teams.In the final part of this research, it is proposed the categorization of some knowledge necessary for the pedagogue to work in the hybrid school space.
2020-05-28T19:09:58Z
Sanches, Leticia Rocha Justino
Recursos e capacidades em situação de turnaround: um estudo de caso no negócio de alimentos
Universidade Presbiteriana Mackenzie
2020-05-28T19:04:08Z
Silva, Carlos Vinnícius
O relacionamento entre empreendedores e investidores na indústria de private equity e venture capital sob enfoque da teoria dos jogos: a proposta de um jogo (o jogo do empreendedor)
This dissertation has built a tool for capturing behavior of the entrepreneur to be able to investigate experimentally if is observed the emergence of cooperative behaviors perceived as potentially spontaneously by entrepreneurs in response to decisions modeled Investors Early Stage (Early Stage) on the strategic interaction between them at the time of the "Closing the Deal" in the industry of Private Equity and Venture Capital (PE / VC), the Theory of Games. To do so, brief review of the theoretical characteristics of the industry Private Equity and Venture Capital is made in order to understand the characteristics of the experiment and understand the peculiarities existing in this type of interaction, in which value creation is long term process and dependent on extensive procedures in which underlies the cooperation of agents. A review of Game Theory was made to search for an alternative to the selfish behavior of non-cooperation. The alternative found is a Nash Equilibrium Perfect in Sub- Infinitely Repeated Games, in which it could be the spontaneous emergence of cooperation, even if the agents are in a situation like the Prisoners' Dilemma, in which the rewards, in the short term are higher for the behaviors of non-cooperation. Then, the Entrepreneurs Game its modeling and implementation, which was used for the construction of the tool data capture. In addiction are presented the two questionnaires that were selected as validation tools of the Game, working as a mapping of control variables aiming future validation of the Game. It was possible to observe a finding, even if only preliminary, that is the "learning effect" observed when analyzing the entrepreneurs responses in which the behavior of noncooperation was terminated.
2020-05-28T19:17:32Z
Takahashi, Mauricio
A democracia capturada: poder econômico poluidor da democracia brasileira: sistemas de controle
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
2020-05-28T19:06:32Z
Santos, Raquel Cunha dos
Espaços do desejo: projeto, intervenção e apropriação na cidade contemporânea. experiências em Campos Elíseos.
Fundo Mackenzie de Pesquisa
2021-02-08T22:00:46Z
Longa, Hugo Rossini Costa
Padrão de rastreamento visual de figuras sociais e não sociais em crianças de 2 a 6 anos com desenvolvimento típico
Human babies and adults express higher attentional orientation to social stimuli, especially faces, compared to other non-social stimuli. The literature already points to eye-tracking patterns (such as fixations) for babies and adults, also pointing to gender effects. However, there are still gaps in the development of this behavior in children of different age groups in typically developing children. This research aimed to investigate the pattern of eye-tracking of children between 2 and 6 years, grouped by age (2, 3, 4, 5 and 6 years) and sex (male and female) during observation of social and non-social figures. The following instruments were applied: SON-7-R2½ instruments, Autism Behavior Checklist, and a social and non-social stimuli test (which had eye fixation recorded on eye-tracking device). We observed difference in the fixation time for objects and faces due to age group. In addition, children tended to spend more time observing social stimuli compared to non-social stimuli. Positive correlations were observed in the fixation of faces, eyes and mouth and between fixation time on objects and mouths images. We found no effects due to sex. This study is among the first to point out some development indicators of social cognition, recorded by eye screening during observation of social and non-social stimuli, which could lead to the development of further tools and evaluation techniques of social cognition in children.
2020-03-19T15:20:30Z
Oliveira, Marina Helena da Silva Trunci Melo de
Arte contemporânea em espaço multidisciplinar
This research project is aimed at delivering the outcomes of a study on the presence of contemporary works of art in multidisciplinary art exhibition spaces, and the dimensions assumed by them there. These places are unrelated to the neutrality of the white cube a term used to name spaces which are specifically set to host art exhibitions. In order to attain this goal, the development of this research paper is supported by the procedures and initiatives taken to make art exhibitions possible in the spaces previously mentioned, attempting to clarify the relational aspects that have grounded the curatorial actions as well as the artistic poetics which turned out to be part of the institutional collection. In this sense, the function that an institution can fulfill as a mediator space for art is investigated, and the circumstances where the curatorial critical position and bias adopted to select the works of art are made relevant, permeating the instances which articulate the art system: production, communication, reception. The research project is presented as a reflection on the curatorial activity that has involved artistic poetics entirely formulated in relation to multidisciplinary spaces belonging to three SESC s branches in São Paulo city, which started operating between 2010 and 2011 and have been inserting Brazilian contemporary works of art in several places which house its social cultural actions. Its purpose is to assess the art object as a factor of interaction and knowledge, as well as the institution s role in educating the audience on contemporary art.
2020-05-28T19:10:49Z
Silva, Elaine Mathias da
Avaliando o impacto de vacinação via dois modelos epidemiológicos
CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível
2022-01-26T19:13:51Z
Harari, Gina Szajnbok
Reabilitação da área central de São Paulo: 3 projetos de intervenção
Fundo Mackenzie de Pesquisa
2020-05-28T19:16:40Z
Fregonezi, Bruna Beatriz Nascimento
Marketing de emboscada: análise dessa prática e suas consequências
Ganhadora do prêmio TCC - 1º Semestre de 2016
2017-04-11T13:14:42Z
Tormin, Camila Avi
Do senso de lugar no aprendizado da arte: uma experiência docente realizada no ensino fundamental ciclo II da Escola Estadual Governador André Franco Motoro em São Lourenço da Serra, SP
Fundo Mackenzie de Pesquisa
2020-05-28T19:11:20Z
Montenegro, Maria Regina Pacheco de Medeiros
Indisponibilidade administrativa de bens e direitos sob a ótica de direito constitucional tributário
O presente trabalho pretende analisar a (in)constitucionalidade do art. 25 da Lei 13.606/18. O dispositivo introduz a figura da indisponibilidade administrativa de bens do contribuinte pelo Fisco antes do início da execução fiscal na hipótese de o crédito tributário restar inadimplido após a inscrição em dívida ativa e notificação do sujeito passivo para o pagamento. A análise se propõe a esmiuçar os fundamentos das inúmeras Ações Diretas de Inconstitucionalidade propostas perante o Supremo Tribunal Federal em face da medida, cujos argumentos alcançam a possibilidade da inconstitucionalidade formal e material do art. 25 da Lei 13.606/18.. Preceitos constitucionais como o critério da proporcionalidade, devido processo legal substancial, contraditório e ampla defesa, reserva de jurisdição, direito de propriedade e livre iniciativa são discutidos. Além, põe-se em foco a tendência de desjudicalização da cobrança do crédito tributário e a seletividade de execuções fiscais como prováveis impulsionadores da inovação normativa em discussão, bem como em outras anteriores nesse mesmo sentido.
2019-10-30T20:59:28Z
Joazeiro, Nathália Ronchi
A produção e a atualização dos valores na publicidade contemporânea: um estudo comparativo das publicidades de calçados esportivos do final do século XX e início do século XXI
Instituto Presbiteriano Mackenzie
Arquitetura da segregação: desígnio e desenho das cidades
Conselho Nacional de Desenvolvimento Científico e Tecnológico
2020-05-28T19:15:36Z
Stédile, Janaina Almeida