RCAAP Repository

Fundo Mackenzie de Pesquisa

The present research seeks to carry out a descriptive analysis of the data and identify the dimensions of the instrument applied in order to quantify the perception of the graduates of the accounting science course regarding the capacities and needs inherent to the exercise of the profession, presenting them with the skills identified in studies previous questions and asking if they understand that they achieved mastery at the end of the Accounting course. The dimensions with the best and worst results were identified and each dimension was compared with the respondents' characterization variables. The study has a quantitative approach with the application of a questionnaire where students answered thinking about the skills acquired in their course giving a grade from 1 to 10, where 1 means that the course did not fully meet expectations and grade 10 means that it fully met expectations . The criterion for choosing the target audience was to seek graduating students in the seventh and eighth semester, which was extended to students in the fifth and sixth semester to reach a greater number of respondents. The method was developed from the application of the questionnaire that was accessed through a link on the QuestionPro platform, enabling the formation of a database for multivariate with descriptive and factorial analysis to identify the main competence groups. The results collected pointed out that the respondents tended to say that the course partially met expectations, except for language skills, which presented a very low average of 3.79%, the averages of between 6.5% and 7.5%, showing that there is still a lot of space for expanding actions that can contribute to the professional development of graduating students who will enter the job market. The low score for the intellectual dimension points out that universities need to work on the issue by identifying the variables that lead students to this perception and seek with them ways to improve this issue, in addition to expanding the other dimensions so that they effectively have the domain of competencies who will be able to guarantee your personal and professional development throughout their careers. The research has practical implications because it confirms Cardoso's model (2006) and also shows a tendency of improvement in the students' perception regarding the contribution of university education in the development of their professional skills. There are not many studies on the skills of the accounting professional and the few that exist have not yet managed to define the profile of the professional, tending more to the definition of the job functions, this research contributes to the expansion of the discussion about what the market defines such as the skills needed to practice the profession and how they are perceived by the graduating students.

Violence can be considered as any action that is injurious to the life and health of an individual. Children and adolescents, due to their greater vulnerability and dependence, are frequently victims of abusive acts. Among the educational practices that parents most commonly use, we find corporal punishment. There have been no epidemiological studies identified in Brazil about domestic violence against handicapped children and adolescents, but it seems reasonable to suppose that the numbers in this vulnerable group are also high. The objectives of this study are: (1) to determine the frequency of physical punishment in physically and sensorially handicapped children and adolescents in a low-income urban community in the metropolitan region of São Paulo; (2) to describe the type of punishment suffered by these children and adolescents in the domestic environment, according to the type of handicap; and (3) to compare the physical punishment of children and adolescents having physical, sensorial and no handicaps. Methods: transversal study with a populational sample in a low-income neighborhood in the city of Embu, São Paulo. The sample included 811 children and adolescents aged from 0 to 17 years. The instruments used were the CORE questionnaire to evaluate domestic violence and the Questionnaire of the Brazilian Association of Research Enterprises (BARE) to determine economic classes. Being that the data in this study are part of the Brazilian Study of Domestic Violence (Estudo Brasileiro de Violência Doméstica (BrazilSAFE), the definitions of severe and non-severe physical punishment are based therein. Results: In this sample, 47 children/adolescents (5,8%) presented some type of physical and/or sensorial handicap according to information given by the mothers. Of the total sample number, high indices of non-severe punishment (67.6%) and severe punishment (19.6%) were identified, as was found in the handicapped sub-sample: (61.7%) of non-severe physical punishment and severe punishment (10.6%) during the last twelve months. In non-severe punishment slapping of the buttocks was prominent, while in severe punishment, slapping the buttocks with objects, such as a pole, a broom, a wooden stick or a belt were more prominent. We also verified that sensorially handicapped children and adolescents have a greater chance of suffering non-severe physical punishment than do those that are physically handicapped (OR: 5,0; IC 1,2-20,4. p 0,03). Conclusion: Due to the high rate of punishments encountered, it would extremely important that systems be implemented to prevent the violence practiced against handicapped children and adolescents. Entities to protect the child and adolescents as well as support services for the family, with special attention to those who are sensorially handicapped, or, if you will, those who are less visible, can contribute to a better assistance prevetting the aggravation of the problems and the sprouting of new cases.

The present thesis aims to verify the contribution rendered by the Judiciary Branch´s highest Courts and also by the Citizenship Court, on the interpretation and application of the Consumer Code, with a view to the constitutionalisation. On the same way, it will also be complemented with the analysis of decisions related to impact issues on the society, capable to give support to the position of both Courts and to demonstrate the evolution of the scientific thinking in this field of Law. On this sense, this research points out the influence of baffling laws on the Consumer Code, as well as the legislative bills, which tend to change, or even to modernize this protective microsystem, without disregarding the role played by the administrative bodies on these goals.

This research aimed to collect data to verify the existence of Burnout Syndrome in Presbyterian pastors of the city of São Paulo. It was constituted in a case study done with the survey of two questionnaires with the pastors. These questionnaires were divided into two parts, the first being a sociodemographic survey and the second a survey of their work functions. Burnout syndrome is developed from questions that directly involve the type and working conditions of the subject, that is, to understand their presence in pastors it is necessary to study the type of "professional performance" of these social actors within their churches . The Presbyterian Church of Brazil is formed by a federation of Churches that have in common a history, a form of government, a theology, as well as patterns of worship and doctrinal life. Historically IPB belongs to the family of Reformed churches around the world, having emerged in Brazil in 1859, as a result of the missionary work of the Presbyterian Church of the United States of America. Their bureaucratic representation takes place in the form of conducting their ecclesiological orders. Its current constitution dates back to 1951, where it was sufficient to meet the social demands of that time and is expected to be true for this century. It is known that one of the consequences of postmodernity is the rapid adaptation in the demand of the professionals, and this can generate a certain discomfort for the fact that often these adaptations can not afford to wait for the disposition of these professionals and via as a rule, they are affected by Burnout, which presents a composition of three psychological frames, namely: Emotional Exhaustion, Depersonalization and Lack of Personal Involvement. The result of this research is that there is a percentage of Presbyterian pastors with a percentage of 5% for cases of possibility of developing Burnout, 55% for cases where Burnout is in the initial phase and 38% where Burnout already begins to settle in the shepherds. This concludes that the class of shepherds is not exempt from this Syndrome. It is equally important to point out that there is a cure for this Syndrome, it is enough to search as fast as possible for professionals in the psychological area where it can be avoided.

This masters dissertation intends to analyze the legal limits of the punitive power in the scope of public contracting, since there is currently no minimum and uniform rule that guarantees the constitutional maxims when imposing administrative sanctions, this gap that damages the broad and unrestricted the right of defense of individuals and the regular exercise of the punitive power of the State, by removing the legitimacy of the punishment imposed is not in accordance with the performance of the Public Administration of a State of Law. In order for this objective to be achieved, it will be addressed, using the hypothetical-deductive method, its legal system and the infractions and penalties contained in the bidding legislation in kind, as well as the due process of sanction, analyzing each of its phases. Search contribute to the reflection and to point out in the end legal markers that guide the interpreter for a sanctioning application consistent with the values and principles of the Democratic State of Law because state punitive activity must be shaped by fundamental rights and guarantees.

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundação de Amparo a Pesquisa do Estado de São Paulo

Esta pesquisa tem como principal questão o estudo sobre como o uso de elementos arquitetônicos que estimulam os sentidos proporcionam diferentes percepções sobre o espaço arquitetônico religioso, atribuindo a ele um significado específico. A escolha do tema se deve à convicção de que a arquitetura como lócus de experiências significativas, pode potenciar uma relação de intimidade com Deus à medida que o usuário se apropria e se identifica com o ambiente que o cerca. Apesar de não ser fundamental para a comunhão com Deus, o espaço construído da igreja por vezes assume importância superior à mensagem que ela carrega, e por vezes, é totalmente desprezado. A presente pesquisa busca responder como o uso de elementos arquitetônicos estimula a percepção do espaço religioso por meio dos sentidos, de forma a retomar o significado real da igreja como local de encontro com Deus e comunhão com seus seguidores, utilizando-se estudos de referência projetual até o desenvolvimento do projeto de uma Igreja Cristã Protestante.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

O presente trabalho de conclusão de curso teve como principal objetivo produzir um livro-reportagem sobre conexões existentes na Festa Literária Internacional de Paraty (FLIP). Construído a partir de temas de cunho sociopolítico, são exploradas as relações entre o território e seus moradores, entre a literatura, a poesia e o feminino. O processo de apuração foi dividido em pré-apuração, na qual foram coletadas informações gerais sobre a FLIP, editoras independentes, a autora homenageada Hilda Hilst e sobre tendências contemporâneas da literatura; e apuração in loco, que resultou nas personagens presentes no livro, que se relacionam com os temas pesquisados no processo de pré-apuração, resultando na reportagem “Esse não é um livro sobre a FLIP”.

This paper aims to analyze the phenomenon of the "tax war" under ICMS taxation can harm free competition, because the matched competition can easily be distorced by unilateral granting of tax incentives. Introducing the study of the subject we have government economy intervention through taxation, which is currently a powerful instrument of intervention and not only a source of funding. The taxation to do so, should conform to limits, of which the principle of Free- Enterprise and Free-Competition, guiding the exercise of the competence. Below we discuss the principle of Free-Competition and unilateral granting of tax incentives. At this point of the work shows the importance of article 146-A of the Constitution to the subject, allowing the creation of special tax criteria to prevent disturbances of competition, as well as shows what is the position adopted by the STF against the granting of incentives unilateral tax. Following, going more specifically into the phenomenon of tax war and the unilateral granting of tax incentives under ICMS and its consequences for competition. Approach the need for effective protection of free competition against the "tax war", discussing the actions of the CADE, the antitrust agency in Brazil, to minimize the anticompetitive consequences of the tax war. Finally, we present the conclusions, with criticism directed to the states that use of the autonomy constitutionally assigned them, to grant unilateral tax incentives denying legal principles for being granted. We point out the suggestion largest power of competence to CADE to act with the companies that are benefiting from the exemptions granted unilaterally harming local markets, as the CADE has no power to punish the unfair competition among states.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

Este artigo apresenta uma arquitetura de autenticação utilizando micro serviço e OpenID Connect como autenticador e autorizador. A arquitetura apresentada busca facilitar a gestão, autenticação e autorização de usuários que utilizam vários sistemas independentes fazendo utilização do OpenID Connect em conjunto com um serviço terceiro para realizar a autorização dos usuários através de um token contendo as informações básicas do usuário. O objetivo da arquitetura em questão, é realizar essa gestão de identidade em ambiente web com uma arquitetura de micro-serviço e micro-frontend.

Fundo Mackenzie de Pesquisa

Universidade Presbiteriana Mackenzie

The twenty-first century should be recognized as the age of corporate governance (CARLSSON, 2001). In order to develop the Brazilian capital market, the discussion around the issue remains relevant and current. This research aimed to investigate the influence on investors perception of corporate governance practices in abnormal returns when firms issue publicly traded strategic investment announcements based on Signaling Theory (SPENCE, 1973), considering the listing in different segments of BOVESPA (Nível 2 and Novo Mercado) and the issuance of ADR s level 2 and 3 as a proxy for it. Strategic investment is any use of the resources employed which results in growth opportunity for the company (KESTER, 1984). In this research, announcements of mergers and acquisitions (FA), joint venture (JV), investments in expanding or building new manufacturing plants, R & D investments were considered as announcements of strategic investments. Through the methodology of event study, were investigated 569 investment announcements of 127 different companies during the period january 2005 through december 2010. The period of the event concerned includes the range of -5 to 10 days after the announcement of the event to the market. To identify the market's behavior during various times, several windows were used event: -5 to 10 days after the event, from -5 to date of the event, the event date to +5 and +10, of -1 to +1 and only to the event date. Tests were carried out disregarding the advertisements issued by PETROBRAS and VALE, excluding announcement issued by financial firms, with control variables, by type of announcement and companies with more than one announcement in the period investigated. The results suggest no influence by joining different levels of corporate governance or the issuance of ADR s in the returns obtained by companies during the various windows investigated, suggesting little influence these governance practices in view of the market when these companies issue announcements of investments market strategy.