RCAAP Repository

Accounting has become in recent years, a fundamental instrument for trade relations and commerce, a provider of relevant information to its users in making strategic decisions. In this interval Forensic Accounting surges and bone with the responsible for collection, preservation, restoration and analysis of evidence of financial information, presenting the facts and evidence that can be accepted in courts in triggering litigation involving corporate fraud. However, research study relating to aforementioned subject is largely unexplored and there is recognition by the academic, this fact is evidenced by the absence of reasonable amount of scientific articles, laws or professional orientation. Given this scenario, the study seeks to contribute to the elucidation and exploitation of Forensic Accounting in Brazil,identifying which are the basic procedures to perform a forensic accounting. Based on this concern, we performed a literature review on the concepts of Accounting Science, Forensic Science, Fraud, Forensic Accounting, and Criminology in the Law and Investigative Audit.Therefore, to guide this study we sought to answer the following research question: what are the basic procedures to perform a forensic accounting? Identifying the differences between the activity of expertise and forensic investigation, the relation between the formalization of forensics and procedures for joint research, and model for basic forensic accounting. The methodology applied in the study is based largely qualitative, exploratory approach. The sample was selected in a non-probabilistic, by limiting the reach of the group being studied and the small number of practitioners available to participate in the study. For this purpose, we used the "Snowball sampling" technique (snowball or reference current), where a respondent indicates another possible respondents. Finally, based on the results, Forensic Accounting could be conceptualized as a tool to support litigation in providing technical support to the judicial authorities. The study also observed that it bared a resemblance with the activities of an expert accounting, however, differing only in applicants services research, and expertise demanded by justice and forensic investigation by the executives of corporations seeking redress. Finally, the proposed forensic investigation procedures are: financial analysis, contract analysis, analysis of the relationship of payments, DuPont analysis, compliance, statistical analysis, CAAT, profiling access, electronic data recovery,investigative interview, notarial minutes, analysis of public data and physical inspection (on site).

This paper presents an account of the work performed in a software development and implementation company applied to the management of processes and operations of companies operating in various business sectors for the automation of administrative, commercial, financial and industrial actions. The objective of this work was to identify and propose ways to increase management effectiveness and improve productivity, taking advantage of strategic opportunities for creating value for customers and developing business. The analysis of environmental trends and the current and required resources and capacities to increase the participation and offer of value to the market was carried out, seeking to know the context in which the company operates and possible problems that make it difficult to take advantage of potential opportunities of development. For analysis and diagnosis of the situation, we dealt with the complexity that involves variables such as human behavior, communication barriers, access to information and market dynamics. The diagnosis contemplated the understanding of the logic of the business, its value proposition, to which public and customer segments, through which channels of relationship and distribution, activities, resources and partnerships required, also contemplating the equation of costs and revenues of the operation. As a result, a set of strategic drivers for the business was elaborated, associated to a proposal applied to the adaptation of the organizational behavior to the identified demands for the attainment of the desired results. Business development resulting from efficiency and effectiveness gains in the decision-making process, the use of opportunities with innovation and internal process structure represent a significant contribution of the application of this work to the focused organization. Sharing experience through this report tends to influence the development of management technology as a replicable example in similar situations. It is hoped, also, to contribute to the economic and social development, directly affected by the prosperity of the businesses that meet the needs of the community, as the one that represents the case that was object of the present work.

Fundo Mackenzie de Pesquisa

A pesquisa que se desenvolve na presente monografia tem como objeto de estudo a Lei 13.146/15, sobretudo no que tange o sistema de proteção aos incapazes, que sofreu diversas alterações em decorrência da promulgação da referida lei. A análise foi realizada em caráter bibliográfico, legal e jurisprudencial, a fim de ser comparada a legislação pertinente aos institutos da Tutela, Curatela e a Tomada de Decisão Apoiada e suas aplicações antes e depois da promulgação da referida lei, para discutir se, de fato as alterações conferiram maior grau de autonomia às pessoas portadoras de deficiência. Em conclusão, mediante principalmente da análise dos julgados colacionados ao presente estudo, verifica-se que há uma mudança significativa quanto ao procedimento de interdição, que previamente à instituição da Lei de Inclusão da Pessoa com Deficiência (LBI), concedia sistematicamente a curatela em caráter integral, o que não ocorre atualmente, sendo este procedimento submetido à análise de equipe multidisciplinar que atesta a real potencialidade do indivíduo a cada caso concreto. Outrossim, relativamente à aplicação material da Tomada de Decisão Apoiada, constata-se que não ocorre, por falta de maior ingerência dos operadores e conhecedores do direito em informar e sugerir aos pleiteantes, a depender do caso, a utilização deste instituto.

Instituto Presbiteriano Mackenzie

A quite recent development in Machine Learning, Deep Learning is having a huge impact in Data Analytics, virtually replacing Artificial Neural Network for classification, regression and time series forecasting tasks. The motivation for the work herein presented derives from the question: What impact if any is Deep Learning making in Learning Analytics and Educational Data Mining? In order to answer this question a systematic review of the literature was carried out. It managed to identify and document the very first applications of Deep Learning in these areas and the quite fast increase of related publications in the second half of the current decade. The review also documented the main tasks in Learning Analytics and Educational Data Mining that can benefit from this new approach, namely multimodal learning analytics and, more generally, any Learning Analytics or Educational Data Mining task that can be modeled as a supervised learning task where raw, unprocessed data is available. In order to develop a Learning Analytics application in this guise, an experiment in automated essay scoring was developed. The architecture used for the experiment was the stacked bidirectional LSTM. An innovative aspect of the experiment was to study the effect of different word embedding techniques has on the learning of the task.

Instituto Presbiteriano Mackenzie

The aim of this phenomenological/interpretative study was to understand and interpret the essence of managers experiences in developing competencies in a brazilian company doing international business. The intention was to highlight which meaning these managers give to the challenges faced in the global markets and how they transform these meanings at work. The objective was also to investigate the learning process that support the competencies development required for performance, and explore the importance of their professional experiences lived for the success of their work. A phenomenological approach was used based on Sandberg (2000) proposal that considers the competence a result of the meaning each professional gives to the work. It was analyzed the seven managers experiences in a brazilian national food company during the process of internationalization. The lived experiences reported by the managers are exclusives but this study could identify similarities in the speeches, and in summary the professionals develop their abilities to work in a foreign country through (a) their professional lived experiences in business, because no managers had formal training, courses or other initiatives lead by the company. It was important what has been lived and experienced in a foreign country, the adaptation, language and culture challenges faced which were used as learning for the international performance. Moreover, (b) the manner how each person drove their life history and professional career course, their personal battles and efforts were fundamental for a successful performance in international business , to confront a completely new environment and overcome unfamiliar situations. The results demonstrated that the essence of becoming competent in a foreign country happens in a gradual way, step by step. The passage for a phase of discomfort is the condition to get the second phase of reflection and comparison with the native country, until reach the phase of adaptation and assimilation, when the managers start to give efficient answers to cultural dilemmas. Immersed in a new culture, the work and the manager role get different meanings. Being competent in your native country does not mean being competent in a foreign country. The professionals starts a change process due to the interaction with other social groups, they become more critics and are able to improve the managerial view and develop the capacity to face a diversity of situations. The competence development process happens through a internal process of reflection and self-mobilization after facing a new reality of work, clients, process, business, etc. The learning that supports the competence is the ability to understand the other, what makes possible to interpret e give meaning to their ways of thinking and acting. This comprehension provides a behavior change in the managers to feel accepted and inserted in a new context. The ability to understand what is hidden, to interpret attitudes and behaviors through the time, takes the manager over new competencies to give answers to the problems faced, to obtain respect and credibility. And moreover, win professional self-esteem and selfconfident to have a better performance in the managerial role in foreign countries.

The present doctoral thesis discourses, essentially, on the reasons why there should be application of affirmative actions toward to the former inmate citizens, aiming their rehabilitation, in spite many unfavorable circumstances, such as the "criminal" labeling and a consequente deprivation of some rights, noted the social right to work. It approaches the significant increase of the Brazilian prison population, the characteristics of these segregated mass of people and programmatic mistakes, incompatible with efficient social reintegration politics that should be guided by the respect for Human dignity and spontaneous participation of those activities. It reflects how a social reaction guided by prejudice and discrimination consists as a factor that promotes secondary criminal practice, simultaneously victimizing the very same society, in a paradoxical context, marked by this recalcitrant cycle. Regarding this context, it searches for ways to achieve crime reduction through the modification of the social reaction when facing the breaking of criminal laws and through the creation of alternatives that could annul the effect of such reactions, such as affirmative actions. It analyzes the hypertrophy of the criminal punishments, as a way to categorize and stigmatize the former inmate citizen. Explores as they continue to get punished and have their rights affected because of this negative evaluation of their social identity, furthermore enhanced by the World wide spread of information on the cyberspace, disclosing them the right of forgiveness from their criminal past, as the respective registers, media coverage and other given data affect their process of social reintegration. It also contemplates the importance of labor to the people and it s wide protection provided by the Brazilian legal system, demonstrating the necessity of guaranteeing it to the former inmate citizens through positive discrimination. As a result, it proposes the mandatory hiring, by the State, of these former inmate citizens (in a proportional limit) and, on the other hand, evaluates the results of government incentives for their hiring in the private sector. It suggests the application of the regime de cottas to the egresses-citizen, considering their unique characteristics and the recent decisions of the Brazilian Supreme Court on the subject. Finally, it idealizes changes in the constitutional and sub constitutional order, in federal and state scope, aiming to reserve a percentile of the vacant working opportunities to the inmates, to those who serve alternative criminal punishments and to former inmate citizens, to work on contracts and services hired by processes of public bidding, as well as on companies who come to integrate exemption tax programs. At last, it suggests necessary legislative alterations in order to grant concession of economic subvention to the companies that hire those subjects, seeking their social reintegration through the creation of work ranks and their professional qualification.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

O presente trabalho estuda a evolução do conceito de família, desde os tempos mais antigos, em que imperava o pátrio poder até a atualidade em que se dá lugar ao poder familiar, no qual todos os entes contribuem da mesma forma para o desenvolvimento familiar, não havendo qualquer hierarquia entre estes. No modelo atual de família, nota-se a ascensão da valorização dos deveres de cuidado e afeto na família contemporânea, sendo a ausência de tais conceitos o norte a ensejar a responsabilização por abandono afetivo. No segundo capítulo estuda-se o papel que desempenham os pais no pleno desenvolvimento de sua prole, bem como os pressupostos da responsabilidade civil, nos casos de negligência dos deveres estabelecidos nos diplomas legais brasileiros, que ensejam a aplicabilidade da responsabilização dos pais em relação aos filhos nos casos de abandono afetivo. Por fim, no terceiro capítulo, o escopo é analisar mais afundo o conceito de abandono afetivo e como este conceito evoluiu nos Tribunais Pátrios, exemplificando o posicionamento com a Jurisprudência dos Tribunais brasileiros e do E. Superior Tribunal de Justiça.

Pistons are one of the most challenged components on an internal combustion engine. The range of thermal and mechanical loads on these components reach limit levels where the applied materials cannot react and are not able to go back to its original condition. We can say that pistons are the fuses of an internal combustion engine. The adequate selection of materials for the pistons must take in account the usage of the engines. For passenger cars for instance, typically light alloys are chosen in order to attend the low fuel consumption and emission level demands. For commercial vehicles there are more freedom choosing the materials because weight does not play the same level of role but on the other hand requires materials that can resist the very high loads involved. The objective of this work is to describe the criteria s involved on a piston design and how closed they are connected with the adequate material selection. A case study of a aluminum piston for Diesel engine application that presented a pin bore crack related to feathery grain formation will be shown.

O presente trabalho versa sobre o alcance do artigo 37, §5, da Constituição Federal de 1988, no que tange à imprescritibilidade do ressarcimento ao erário, conforme jurisprudência do Supremo Tribunal Federal. Analisar-se-á as várias interpretações que o dispositivo supramencionado obteve pela Suprema Corte, desde sua instituição até os dias atuais. Para completa compreensão das diferentes interpretações dadas ao §5 do artigo 37 da CRFB, fez-se estudo sobre a hermenêutica constitucional e o fenômeno teórico do neoconstitucionalismo. Posteriormente, analisou-se cronologicamente a jurisprudência do STF acerca daquele dispositivo. Por fim, sistematizou-se o alcance atual do art. 37. §5, da CRFB, as consequências da interpretação dada no julgado do Recurso Extraordinário 852.475/SP, bem como teceu-se críticas quanto às controvérsias não resolvidas no julgamento deste RE, e a não aplicação das alterações promovidas pela Lei 13.655/18, que altera o Decreto-Lei n. 4.657, a chamada Lei de Introdução às Normas do Direito Brasileiro

Trabalho indicado ao Prêmio TCC 2019.

Within a context of global integration, the issue of geographic concentration of economic activities has gained significant importance in recent years in the strategy literature. In the case of service activities, location is key aspect of corporate competitive advantage. However, geographic clustering is not much explored in the literature, especially in Brazil. Furthermore, the studies are based on classification criteria do not reflect the diversity of the sector as well as interaction with the activities of this industry. Therefore, the objective of this work was to map the location of service activities in Brazil in a systematic way, based on a proposed classification of services, according to the economic process to which they relate. Thus, the main contribution of this work is methodological we propose a model for the classification of settlements according to the categories of pure service, processing and exchange and circulation. We identified a total of 12.201clusters of services: the majority (60%) refers to the rank of pure service, followed by service category and traffic exchange with (27%), with processing and services (13%) . From the perspective of macro-regions, the Southeast has the largest representation, with a total of 5.287 clusters, representing 43% of all settlements. In this region, the three categories of service have significant involvement, in contrast to other regions, which confirms the high degree of development of the region's economic base,which explains the strength of this region, since the higher the composition of sectors, the greater the local economy. In this sense, the main findings of this study explain the economic strength of service activities in the southeast of the country, especially in large urban centers like Sao Paulo and Rio de Janeiro, between the counties that contain a higher concentration of service activities , especially in regard to knowledge intensive activities and financial services.

O presente trabalho consiste na análise do instituto do Compliance pela perspectiva constitucional brasileira, apresentando a importância do uso de práticas anticorrupção como ferramentas para fiscalização e manutenção Direitos Trabalhistas. A Consolidação das Leis Trabalhistas (CLT), mesmo anterior à Constituição de 1988, foi sancionada visando harmonizar as relações de poder entre Empregado e Empregador. Com a dinamização das relações sociais, e consequentemente, das econômicas, a efetividade da CLT passou a sofrer impactos ao longo das décadas e, principalmente, a partir da década de 80, começa-se a questionar sua imperatividade perante o elevado índice de desemprego. O projeto Neoliberal iniciado na década de 1990, cominou, na secunda metade dos anos 2010, na aprovação da chamada Reforma Trabalhista (Lei 13.467/17) que, com a justificativa de flexibilizar as relações de trabalho visando o desenvolvimento nacional, alterou o panorama trabalhista pré-existente. Nesse contexto, o papel dos Estados, Empresas e Organizações Internacionais consubstanciou-se na figura de agentes fiscalizadores em um mundo cujas relações legais internacionais estão cada vez mais presentes na vida dos indivíduos. Nesse sentido, os Programas de Compliance, emergiram como uma resposta à pressão internacional em face à crescente precarização das relações trabalhistas brasileiras. O objetivo da presente pesquisa não é defender o papel dos agentes privados como os únicos responsáveis pela fiscalização da manutenção da lei trabalhista, mas sim, entender como as empresas nacionais e estrangeiras que atuam no Brasil, se posicionam frente à um sistema constitucional que garante a todos os indivíduos condições dignas de existência.

This work was based on the need to increase the efficiency of the marketing campaigns of the Mackenzie Presbyterian Institute, which is the main link between the Mackenzie Presbyterian University and the educational market. Despite its strategic importance, the marketing department has had difficulties in the elaboration and delivery of marketing campaigns of the services that the university offers. For the preparation of a proposal that had a pilot role, the in-person degree service was chosen because it is the main service offered by the university and also for its market value and representativeness. Through a problem-solving methodology, a qualitative research was applied in which the ten main causes for the problem faced by marketing were obtained. Diagnosis was then made, using mapping techniques and quality tools such as Ishikawa Diagram, Pareto Diagram and Likert Scale in order to identify, clarify and quantify the causes according to severity levels that most impacted the services provided by marketing. From this, there is the proposal of an incremental innovation based on a plan of action that contemplated the creation of a protocol of management of projects, until then nonexistent, using some areas of knowledge of the PMBOK that have been prioritized as scope, schedule, communication plan, quality plan and risk assessment. After elaboration of the proposal and presentation to those involved, it was observed that with its implementation there will be potential gains in the areas of quality, time and cost. Two critical points that require attention have been found: time, a key element to obtain quality in the development of a good campaign, and also the level of complexity, which is high, due to the large number of involved in the process, factor this conjugado to the structure of the company, since it does not have a formatting directed to projects. As future benefits, it is expected that, by obtaining positive results with the pilot project, a favorable environment will be created for a second phase that may extend the application of the proposal to other projects, including all areas of knowledge as the PMBOK and that will lead to the improvement and deepening in the management of the campaigns.

This research studies the associations between the use of management reports for business managers of a Brazilian insurance company, the perception of benefits of these reports and sales performance. As well as other national and international studies, it analyzes the use of management reports for operational managers, not by the senior management of the company. Therefore, we adopted the model of Mahama and Cheng (2013) and Widener (2007) for measuring the perceived benefits of using management reports. It also performed an analysis of quantitative data, combining data obtained through survey and historical data of the studied company (secondary data). The results showed that there is a statistically significant relationship between perceived benefit of management reports, intensity of use and the intensity of use is associated with higher sales performance. These results were observed using a structural equation model for the sample. It was also used a multiple linear regression model to analyze the correlation between the use of reports and superior performance in sales, having experience in the company itself as a control variable, and the results also showed statistics and significant relationships. The main limitation of this study is the fact that the tool used by the company to provide these reports (a mobile app) is relatively new, so the degree of predictability of the multiple linear regression model is still low and the same with the model structural equation. On the other hand, the results generate important insights for the company, the main one being the need for the new tool institutionalization and potential gains that this measure could bring.

Mackenzie is a centenary educational institution which, since 1870, has been acting as the agent of a series of pedagogical innovations in the educational scenario of the country. In order to preserve its history, it created in 1997 the Mackenzie Historic Center – CHM, aiming to keep the history of the institution alive and well-maintained. Working on a historical perspective and resorting to unpublished documentation, we propose to describe, by raising data of its creation, the intentions and goals of the Mackenzie Historic Center, emphasizing events on the period between 1997 and 2015. The main interest is to identify the reasons and motivations for the preservation of the institutional memory. The initial hypotheses peer over the objectives of Mackenzie Historic Center, with its creation being either by force of law or by ideological reasons, and to its current function, which makes it an effective Memory Center. In order to fulfill the objective, this research is structured in two parts. Firstly, it describes what Mackenzie Historic Center is, retrieving documentation of its conception, including the goals set and presenting the developed activities. Secondly, it addresses the issue of the salvage of institutional memory, presenting more detailedly the project “Projeto Memória Mackenzie” (Mackenzie Memory Project) and, through the retrieval of oral history, the reports of two former Mackenzie students: Tatiana Belinky and Zilda Sampaio Perroni that contribute, with their interview, to the understanding of the factors that constitute the institutional memory. In the conclusion, it is considered attested that the Mackenzie Historic Center has become a strategic managing place of the historic documental collection, with relevant contributions to the preservation of the institutional memory.

The present work has as objective to deal with the cultural trajectory of Flamínio Fávero and his socioeducational aids. This relicate personalisable historietalized images is used here "cultural biography", with a vial retired and plots social, for the viviented in its historical-cultural context, taking its own trajetory with several influences that focused on this scenario. His identity, under his domain, his profile, his profile, his flow of his own identity is clearly See from his speeches and texts, besides the repercussions of oversizing in the Brazilian sociopolitical context of the time. It is not, therefore, a purely descriptive approach, but so that the biography can be presented through texts, images, documents and documents that speak about themselves and leave traces of their trajectory. The work shows the understanding of the role of the intellectual elite in the context in which it is inserted, referring to the network of belonging to Flaminio Fávero and mapping the foundations of his engagement in this group. Secondary education, specialization in secondary education, the formation of higher education in relation to its journey was closely linked, as well as the balance of socio-educational support, its merit, importance and prominence.