RCAAP Repository

Volunteer expenses with the Environment is becoming, every time more, regular action in various companies. Involvement and propagation practices, also policies aimed for corporate sustainability, can be considered common today, counting even with standard reports that provide some descriptive elements about these practices. There is, however, a gap in the scientific literature about the relevance of such participation spending on business structure. Many companies indicate in their reports the existence of social and environmental costs, but the real impact of these actions are unclear, beyond the supposed improvement of the institutional image. This exploratory, qualitative approach, aimed to verify if the level of corporate environmental spending is associated significantly with the tax benefits that they may have. The sample consisted of 35 companies of the Índice de Sustentabilidade Empresarial (ISE) of BM&F Bovespa . The techniques that were applied are the content analysis. The results showed that the average level of environmental expenses are higher than the tax benefits obtained, indicating that these companies used a combination of donations, sponsorships and investments, suggesting the existence of other factors beyond the tax benefits limits involved.

This research contributes to the management control practices of school dropout, aiming at student permanence by presenting a creation proposal of a management control system for predictive analysis of students’ evasion, by applying a mathematical formula proposed by researchers, under variables collected during the enrollment process and historical data of the students, aiming at establishing a percentage of risk of avoidance. The model was applied in a database formed by 5,273 undergraduate students of Business Administration course of a private Higher Education Institution in the city of São Paulo, from the classes entered from 2011/1st semester to 2014/2nd semester. Of the total of the base, 3,351 (62.77%) refers to students who finished the course, while 1,922 (37.23%) were permanently or temporarily evaded. The results of the survey present percentage indices of avoidance. This research seeks to contribute to the field of knowledge of Controller within the development process and management control based on metrics and indicators.

Fundo Mackenzie de Pesquisa

This dissertation aims to perform a critical analysis of the political and legal institute Consortium Urban Operation. Created in São Paulo during the 1990’s, the CUO was later included in the City Statute as one of the legal and political institutes capable of enabling the implementation of urban policies. The paper assumes that the CUO is unable to meet constitutional principles and guidelines for urban policy, because it is an instrument conceived with the purpose of creating new expansion spaces for the real estate market. In order to demonstrate this thesis, the paper presents how the Brazilian state approached the urban issue until it culminated in the promulgation of the Federal Constitution of 1988 and the City Statue. In addition, it analyzes the concept, the legal nature and the instrumentalization of the Consortium Urban Operation to present and discuss all the existing CUOs in the city of São Paulo. It concludes, then, that only the Operations located in areas of high interest of the real estate market presented positive economic results. However, by aesthetically transforming the urban landscape with upscale commercial and residential buildings, the CUOs were unable to harmoniously integrate these regions with the rest of the city, highlighting the existing problems of urban inequality. Finally, the research seeks to demonstrate that, in view of the changes made by the Strategic Master Plan of 2014, from São Paulo’s capital, there is a preference for the use of other instruments rather than the CUOs to enable the implementation of urban policy.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

Trabalho indicado ao Prêmio TCC

Esta pesquisa é uma reflexão a respeito da dimensão urbana da arquitetura e uma investigação sobre a interferência de determinados espaços arquitetônicos na qualidade de vida das cidades e daqueles que delas usufruem. Com a intenção de estudar a possibilidade de reapropriação e extensão dos espaços públicos do centro de São Paulo, a pesquisa tem como argumento norteador o estudo da articulação entre edifício/rua/entorno construído e sua capacidade de modificar determinada ambiência, seja de forma isolada ou em conjunto. Para tanto, a pesquisa se dirige a arquitetura dos edifícios e a interferência da morfologia, da tipologia e dos usos na qualidade do ambiente urbano, dentro do contexto da arquitetura e cidade contemporânea. A abordagem sobre a articulação entre edifício/rua/entorno construído abrange, além da intensão de se pesquisar uma arquitetura que atue como uma extensão da rua - independentemente de escala, local de inserção ou elementos consolidados – a investigação sobre a possibilidade de se ampliar essa articulação para além dos ambientes exteriores e térreos da edificação, resultando assim uma espécie de teia urbana que se interligue horizontalmente e verticalmente.

Since the beggining the occupation of the territory by man was linked to nature and natural resources: it removes nature from its source of survival. The world has never been so urban, for example, in the case of Latin America, more than 80% of the population lives in cities. This intense urbanization has brought significant impacts to urban ecosystems, altering their natural flows. Teresina, capital of Piauí, was designed and implemented in a place where its two rivers presence favored capital the economic growth. Teresina’s expansion remained respecting the natural water flows until 1950, when the country development policy provided a faster growth and a disorderly occupation of urban land. Demand for space, housing and urbanization altered Teresina water flow. This dissertation aims to describe and analyze the urbanization in Teresina and public actions regarding urban drainage aspects. The research was elaborated through a historical and documentary survey, and has as a spatial clipping the area of the sub-basin PE-31, characterized by its accelerated urbanization process and flooding. Urbanization and public actions resulted in hydrological cycle changes, causing environmental, social and economic impacts in Teresina.

The work aims to understand and analyze the different construction processes, and what are the guidelines for the development of multi-floor building projects carried out in timber structures. These processes bring about a new way of project thinking, which must consider factors restricted to situations involving wood as a structure material. Since this is a structural building system that is still little disseminated in the civil construction scenario at a world level, it is essential to have a technical capability for a complete understanding of the whole process that is part of the production cycle of a building that presents this constructive method. Therefore, the research first intends to contextualize the current global scenario of civil construction, so that the use of wood as a sustainable structural solution can be justified. Next, it is defined what mass timber products are, and how they can contribute to the implementation of construction systems based on timber structures and their possible applications. Consequently, the construction systems used are characterized, as well as the procedures for the construction of multi-storey timber buildings, considering besides structural factors, performance criteria such as thermal and acoustic insulation, fire safety, protection against humidity and stability of the buildings. Finally, an analysis of the construction process of three case studies was carried out in order to consider the different possible approaches to projects of multi-storey timber buildings, being them: Brock Commons, located in Vancouver; Stadhaus, located in London; and LCT One, located in Dornbirn

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

Este trabalho trata sobre a relação do córrego da Servidão com a cidade de Rio Claro. Para entender melhor o contexto histórico analisou-se o papel da água na formação do ambiente urbano e quais são as normas e legislações vigentes que norteiam esse processo. O objetivo é propor a revitalização do córrego da servidão, para trazer a memoria da água como paisagem e qualificar a ambiência da Avenida Visconde do Rio Claro. Este trabalho foi desenvolvido a partir da revisão bibliográfica das ideias de Gorski (2010) e Tucci (2005) que tratam sobre o contexto brasileiro em relação à água e sustentabilidade, em conjunto com Bonzi (2017), Cormier; Pellegrino (2008) e Davis (2017) que defendem o uso da infraestrutura verde como método de drenagem. Na busca de conectar a sustentabilidade com um método de desenho urbano é analisado Rogers (2012), que defende não só a sustentabilidade e suas demandas, mas a necessidade de um desenho urbano voltado para as interações humanas e caminhabilidade. Com isso, Gehl (2015), Speck (2017) e Jacobs (2017) são introduzidos para falar dos possíveis contatos humanos gerados com esses novos desenhos que privilegiem o pedestre em relação ao automóvel e suas dinâmicas. Assim, conclui-se que é possível, a partir de um desenho urbano que concilie o bem estar das pessoas com a adoção de infraestrutura verde, resolver problemas de drenagem e proporcionar vitalidade urbana na área.

Abordagem do assunto aquisição e arrendamento de terras rurais brasileiras por estrangeiros. Demonstra o histórico de legislação aplicável e entendimento atual de todos os órgãos envolvidos. Através de análises sobre o caso concreto, com uso de jurisprudência, doutrina e pareceres apresenta a fundamentação legal válida para períodos anteriores e a política adotada atualmente. Via análise revelamos a polêmica aplicação da lei que regulamenta e restringe as aquisições e arrendamentos de imóveis rurais por estrangeiros, especialmente em relação à extensão das limitações para as pessoas jurídicas brasileiras equiparadas às estrangeiras. Ao final expomos as dúvidas e eventuais confrontos normativos envolvendo a questão e a segurança jurídica para aquisição e arrendamento de terras rurais aos estrangeiros. Após a pesquisa realizada, concluiu-se pela aplicabilidade e recepção pela Constituição Federal da Lei 5.709/71 pela Constituição Federal, até que o Supremo Tribunal Federal em sede de controle de constitucionalidade concentrado se manifeste em sentido contrário.

Fundo Mackenzie de Pesquisa

The present work analyses the ways that the newspaper O Estado de São Paulo, in its virtual and printed versions, treated, in June 2nd 2010, the accident that occurred in April 20th 2010, involving the oil extraction platform in deep water Deepwater Horizon run by the British company British Petroleum, in the Mexican Gulf (EUA), as well as the perception of possible differences between the two publications. Anchored in reading procedures and analysis proposed by the speech analysis and privileging the notion of dialogism developed by the Russian theorist Mikhail Bakhtin, the work focuses on the way the readers are taken into consideration by O Estado de São Paulo printed and virtual, the readers profiles of both publications, verbal and visual resources which the publications are made of according to the readers intelligibility and adherence to the launched ideas in the texts and the linguistics and visual resources in which the publications are supported to attend their own ideological and commercial objectives and of their announcers.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior