RCAAP Repository

Instituto Presbiteriano Mackenzie

The aim of this study is to understand the change and different uses of management accounting practices in face of institutional complexity by presenting a mini ethnographic case study in a family organization acquired by a business conglomerate that implemented changes to the management accounting practices used, emerging from an interaction complex of institutional pressures and situational and historical factors. The study analyzes this context of changes at the macro level that affect internal processes and results at the micro level, connecting a theoretical puzzle analyzed under the light of Institutional Theory, more specifically that of institutional logics, combined with the perspective of logics situated in the study of organizations, which outlines how 'situated logics' emerge that shape the use of management accounting practices, relating them to the basic assumptions taken for granted by different groups of actors. This study addresses a gap in the literature related to Institutional Theory, as it addresses the heterogeneity of practices in a more comprehensive and justified way of different uses. The way in which the diversity of practices is seen in organizations, lacking guidance and alignment, may be less a matter of minimizing tensions, a situation that inhibits the questioning of knowledge and information previously considered certain. The perspective developed in this study opens paths for promising research on the challenges that organizations face as they change, implicated in important questions on how organizations manage change as a constitution and capacity building mechanism for appropriate measures in everyday situations in organizations.

It is notorious how often and fast most of companies, in the global environment, take decision on establishing goals to achieve near perfect quality for a product or service through the implementation of better process and new tools. Six Sigma as example is one of the methodology in which the adherence has been massive and constant in the business world, however, few companies take advantage of this tool in their administrative processes, mainly speaking, in the product and services pricing process (FRANK, 2003). The heart of the matter is that many organizations use the disciplines of Six Sigma to reduce their manufacturing costs, therefore, they also can use the same tool to increase their revenue in the way to reduce losses and minimize tension on management decision process, which means, apply Six Sigma not only on manufacturing process but others (SODHI and SODHI, 2005). Facing this opportunity, hereby the main goal of this research, through the Six Sigma methodology and its new approach Six Sigma Pricing, is to perform a sales pricing process diagnosis and analysis in order to propose improvements to an automotive industry supplier. Due to some limitations to apply full DMAIC (Define, Measure, Analyse, Improve and Control) steps, which is the Six Sigma (Pricing) methodology s pillars, it were only applied in this research the first three phases so-called DMA (Define, Measure, Analyse) and in the Improve phase it were done the process improvements proposals. It was firmly believed that applying these first three phases in the company pricing process was very valuable to bring out the various "flaws"/problems and their "countermeasures"/proposals for potential solution thereof. Therefore, it is understood that the practical and theoretical contributions resulted from this research proved that the methodology and its tools are powerful in all its phases to come up with potential pricing troubleshooting.

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Esta pesquisa pretende abordar de que forma a obsolescência programada tem sido debatida pelos Órgãos Administrativos e pelo Judiciário brasileiro à luz da Política Nacional de Resíduos Sólidos (Lei nº 12.305/2010). O tema apresenta uma análise do desenvolvimento sustentável, a partir do estudo da doutrina, jurisprudências e relatórios sobre a aplicabilidade da Lei, nos quais se observa o impacto dos mercados de consumo, especificamente pilhas e baterias, e a efetividade da políticas públicas aliadas à ações que visem o cumprimento de metas para o alcance do equilíbrio entre a cadeia produtiva de produtos e resíduos.

Contemporaneous society lives ubiquity to its fullest. However, the ubiquity alone does not reflect the reality of today's society, but when it appropriates the flexible ability of communication in social organizations, integrated to the digital culture, reconfigures a deployed hypermobility, or the ubiquity of networks, thought, information, knowledge, communication. In this sense, the changes mediated by hypermobility and digital literacy of technological ubiquity also resonate intensely in educational action and learning, precisely because these are integrated into this movement as an aesthetic of contemporary times. In this perspective, this research developed under the program of graduate studies in education, art and history of culture, college of education, university mackenzie, nears the approach to aesthetic perception in educational practice of languages the "pedagogy of (multi) literacies" and the ubiquitous learning. To enable these approaches, some essays (rojo, 2009, 2012a, 2012b, 2013; santaella, 2003, 2007, 2013th, 2013b) were fundamental to understand the boundaries of languages, its (multi)literacies, education, in the view the ubiquitous learning and the intense effect on the dimensions of interdisciplinarity, of digital culture. Thus, in a first discussion plan, with the development of the research, there was a need to overcome the basic limit on digital culture studies, which were already experiencing a lot of research to then investigate the implications of these contributions to analyze the aesthetic perception of languages educators. This approach was possible, methodologically, from the principles of qualitative research in lankshear and knobel (2008), based on the concept of aesthetic perception of maffesoli (1999), especially in the expansion of this view held by scherer (2005). According to scherer (2005), the representation that is established in the aesthetic perception is possible by releasing and contemplation in the analysis, which for both authors (maffesoli, 1999; scherer, 2005) becomes significant by constant motion. Thus, this movement, in the research, is reconfigured and by a new reading becomes inherent to the perception that the (multi) literacies provides aesthetic languages in the field of the construction range of meanings. This referral was realized as a result of applying a structured questionnaire with a broad construction of statements and references, which were focused on the provides aesthetic languages in the field of the construction range of meanings. This referral was realized as a result of applying a structured questionnaire with a broad construction of statements and references, which were focused on the main concepts of this study. Methodologically, the composition of the research subjects, was developed voluntarily by art teachers and languages of three campuses that comprise the federal institute of paraná. As data resulting from this qualitative analysis, it became clear that educators have already developed educational practices out over the teaching of languages integrated to new literacies and multiliterates practices. However, they envisioned a need for continuous formation that may develop increasingly an interdisciplinary aesthetic dimension, enabled from the ongoing dialogue with other fields of knowledge. Still, they brought the concern of a pedagogical work focused on the digital culture, placing it open in your daily life for this integration. So, they demonstrated through their perceptions effective proximity of the aesthetic movement of ubiquity in learning, realizing a current importance and recognizing an educational action with (multi)literacies practices in modern

Fundo Mackenzie de Pesquisa

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Acesso online; https://vimeo.com/640454977

Instituto Presbiteriano Mackenzie

The present work intends to reflect as relations between child, contemporary art and exhibition spaces. From the experience as a mediator in several exhibitions for the observation of an action of the body of children and their responses to the proposed mediation having as a guide the experience of the encounter. Being this experience a source of growth and foundation for a construction of meanings, this research arises from the interest of investigating a cognitive-ludic-aesthetic relationship of the child's and his body's action towards art in the exhibition space and to problematize cultural mediation as activation of bodies in these spaces and power of any propositional object. Contemporary art, such as affective exchanges, dialogues, and the creation of propulsive devices, are central questions of analysis: the exhibition spaces that house art, understood as spaces of enchantment, discovery, exploration, and just pure fun? With their expography and curation, can they influence the process of discovery and meanings for the child from their action? Starting from life as a mediator and from visits to spaces aimed at children, or not, with their expositions and curatorship, space layout, visualization of works, reception and rules. The research presents itself in small histories reflected by the look of theory and become a learning anthropophagy. Thus, the process of discovery seeks to broaden an understanding of the aesthetic and emancipatory experience of children as a citizen public plunging into culture.

The purpose of the present dissertation is to demonstrate that the protestant ethic, especially that of Calvinist orientation, can be seen as an essential factor in the building of productive, wholesome e just work relations, as well as in the development of an effective management of persons in corporations.The research is developed from the central hypothesis that one of the key aspects of the spirit of capitalism is the protestant view of work as vocation and that in the original Calvinist perspective, this view of work is in accordance with the sacred Scriptures adopted by Christianity and should generate justice based personal and work relations.The retrieval of this Calvinist view of work is based on the approach of authors such as Abraham Kuyper and André Biéler, while also engaging with critical perspectives on Protestantism proposed by Karl Marx and Max Weber, among others. From our theoretical and bibliographical review, we seek a systematization of facts and foundations that demonstrate the relevance of the Calvinist work ethic and its influence in the development and progress of capitalism and for people management in corporations. Finally, we propose a management model applicable in corporations, based on Christian morals and codes of ethics, in which the focus is on the valorization of the human person, by means of a retrieval of the contribution of the Calvinist work ethic in its origin, regardless of the distortions and progressive secularization that this ethic has undergone with the progression of rationalism and individualism in modernity.

Instituto Presbiteriano Mackenzie

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

The present doctoral dissertation presents a new concept of prisionization, according to Brazilian penitentiary reality. Firstly, approaches the key elements of Donald Clemmer’s theory, presenting his considerations about conditioning elements of prison assimilation and its effects; then comparing his conclusions and collected data with the present North American penitentiary system. Afterwards, provided with post contributions about the theme, redimension theoretically the prisionization concept. Amplifies the arguments about the conditioners time and space, penitentiary social relations, then divides the prison assimilation effects in different categories. Amplifies also the prisionization subjects and presents the conclusions of the experience known as the Stanford prison experiment. Afterwards presents an overview of the national penitentiary system with an analysis of official data related to prison population, its profile, prison units structures, services offered, recidivism rates and singularities of the social prison groups. Combining Clemmer's arguments and data, the data of the present North American penitentiary system, the post theoretical contributions for the theme and characteristics of the national penitentiary, the prisionization concept is redimensionated according to Brazilian singularities.

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Fundo Mackenzie de Pesquisa

The teaching of portuguese language, generally, is related the teaching of prescriptive grammar in schools and high school.But, how the teacher appropriates the linguistic theories, such as analysis of Do these teachers?speech and language textual guide their teaching activities focus on increasing the interactional communication skills of students? These questions guided this case study, carried State School Madureira Paulo and Castro, located in Tietê, state of Sao Paulo, with 11 Portuguese teachers, through a questionnaire. The analysis showed that, in their teaching practice, not had a conception of grammar defined, based, mostly in the metalanguage. The goal, therefore, this work is to contribute to the debate about teaching English in public schools Sao Paulo, pointing to the social, interactional and functional language to be considered in practice teacher.

Fundo Mackenzie de Pesquisa

The number of mergers and acquisitions transactions has grown increasingly, overcoming barriers of the country of the companies origins. This is due to the increased competition, forcing companies who wish to prosper, to seek inorganic growth through acquisitions. The objective of this research was to develop a methodology for prospecting in the customer base of the commercial bank, maximizing the efficiency of the investment bank in the search of potential mergers and acquisitions transactions. The developed model in this research can be used by M&A (Mergers and Acquisitions) analysts on investment banks, since it will be possible to perform a screening in the customer base of commercial bank already using existing information held by the bank to find counterparties in transactions of M&A. It was developed a qualitative exploratory study based on historical of mergers and acquisitions transactions in the healthcare industry , it was analyzed the reasons which provided mergers and acquisitions transactions, deals value and also the acquisitions made by public companies in the healthcare industry. After that it was made a model to find counterparts in the customer base of a commercial bank, to seek potential targets or buyers. This model was applied in a real case, showing satisfactory outcome.