RCAAP Repository

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

The aim of this study is to analyze the economic benefits of transparency or corporate disclosure. It is estimated the reduction of information asymmetry, which is a component of the cost of equity, due to the mandatory adoption of IFRS in Brazil, the level of commitment to corporate governance and the ADR issuance at the New York Stock Exchange. It uses the proxy bid-ask spread to estimate the asymmetry of information, as the dependent variable. The sample consists of non-financial companies of the Ibovespa index. In addition to disclosure variables, this study also analyzes the control variables like size, free float, risk and profitability. The conclusion of this dissertation confirms the initial expectations, in the sense that a higher corporate level of disclosure implies in a reduction of the asymmetry of information. Corporate governance variable, although significant, has a positive relationship with asymmetric information. This result is the opposite of what is expected by theory and can be subject of further studies. It is also statistically significant the expected positive relation between information asymmetry and the beta control variable.

Autism Spectrum Disorder (ASD) is a neurodevelopmental disorder characterized by impairment in communication, social interaction and behavior. Atypical, repetitive and stereotyped behaviors can be observed, although they are not exclusive predictors of ASD. Families and caregivers of children with ASD present a high level of stress, compared to families and caregivers of children with typical development; Exposure to this overload influences the quality of family life of family members and caregivers. In accountability for the care of the child with ASD, women, especially mothers, are described as the main family caregiver. In the present investigation, we sought to qualify and discuss variables that may influence the level of overload and the quality of life of mothers of children with ASD. An exploratory study was developed, supported by elements of statistical inference from the quantitative approach of scientific research. A field survey was conducted with mothers of children with ASD, through the application of the Quality of Life Assessment (WHOQOL-bref) and Burden Interview Scale instruments (overload). The field study was conducted in 2016 at a Therapeutic Educational Center specialized in the care of children with ASD, in the city of São Paulo, with a group of 45 mothers of children with ASD, from which 20 participants were obtained. According to the results of the application of the WHOQOL-bref instrument, participants presented a quality of life considered regular in all domains studied. The Burden Interview Scale allowed overloading in 85% of the participants. When comparing the Burden Interview Scale and the Quality of Life Questionnaire, it was not possible to observe the relationship between the studied instruments and 50% of the study participants.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

This project was done under a Professional Masters in Accounting and reflects the study that was developed to try to solve a real problem. In many companies in the construction sector, there is a wide divergence between the corporate accounting and tax accounting, this because the revenue recognition occurs at different times, generating different reports. In this situation, it is possible that while the corporate accounting shows profit, tax books shows losses, this because it was recognized less revenue than the costs incurred in the period. This issue becomes a problem when the company needs to obtain credit from financial institutions, and these, when considering the disparity between the tax and corporate results, adopt a conservative prudential position and, considering the unfavorable tax result, deny the credit. The developed research was exploratory and qualitative method. Eight interviews were conducted in depth with credit managers of large financial corporations, chosen by for convenience because of the difficulty of access to these professionals. The technique used for the treatment of the data was content analysis, conducted with the support of NVivo software. After the material analysis from the interviews that reflected the views of credit managers, it was observed the need to improve credit analysis model for companies classified in the Middle Market segment. The main contribution of this research, to improve the general model of credit analysis, was the introduction in the financial analysis phase of a Bridge Report, report that aims to demonstrate the composition and equalization of differences between the corporate and tax accounting, thus allowing the Credit Manager make an conscious decision without the first bias.

Ganhadora do prêmio TCC - 2º Semestre de 2016

Fundo Mackenzie de Pesquisa

This work began as an intervention proposal with the objective of increasing the potential for management use of accounting information in a business group. However, at the very beginning of the field procedures it became clear that such intervention would not be possible. This situation generated concern and surprise, since the business group generates good accounting information, i.e., accounting information generated with high technical rigor to meet international accounting standards that aims to provide useful information for decision making. Therefore, through an ethnographic case study, we sought the reasons why the organization's economic performance evaluation routine resists the adoption of accounting as the main source of information. The data collected in semi-structured interviews, documents and direct observation were analyzed in the light of institutional theory, more specifically institutional logics, allied to the Pragmatist approach in the study of organizations. This study links a gap in the literature related to Institutional Theory because it addresses power in an explicit, comprehensive and modern way. The way power is exercised within the organization, lacking mediation, is one of the main causes of the relative cultural inertia of the performance evaluation routine, combined with the professional posture of accountants focused on generating information for external stakeholders.

The present research investigates how a child builds their imagination and creation process by playing with scrap material in the nursery environment. An action-research was developed from a qualitative approach in a day care center located in Carapicuíba, a city in São Paulo, Brazil. The project acted with nine children, boys and girls, aged between two and two years and three months. It was possible to verify that the child enhances imagination and creation process when he or she explores scrap materials in different ways, re-signifying them. However, the process of expanding creation and imagination will not occur only by the material itself, it needs organization in spaces. The reference scholars for this project were Philippe Ariès (1981), Loris Malaguzzi (1999), Tizuko Morchida Kishimoto (1998, 2010ab), Gilles Brougère (2008), Luise Weiss (1989), Lev Vygotsky (2007, 2009), Aldo Fortunati (2009), Jens Qvortrup (2011), Ana Lúcia Goulart Faria (1999), Daniel B. Elkonin (2009) e Michel Thiollent (2009).

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

The Brazilian context is characterized by an ethnic diversity that contributes to racial, ideological, religious and sociocultural pluralism and in this plural and secular environment the diversity of the new and the modern, and the old and the traditional, live together. This research investigates an experience of religious renewal in the umbandist religion. The result of the synthesis of the old and the new, the reinsertion of postmodern artistic production in the brazilian cultural environment, specifically in the religion of African matrix, where popular traditions and the sophistication of the old religious traditions are recorded. The author discusses the fundamental link in the structure of the myths of the religions that make up the inner diversity of the Umbanda, general aspects of the history of ethnic identity, formation and the African pantheon and its influences in the Brazilian religious field. And, finally, the development and observed contribution of the object of the case study confirms the use of new modern technologies and new media, contributing to the preservation of the Afro-Brazilian musical tradition.

Outros

Ganhadora do prêmio TCC - 1º Semestre de 2016

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

Universidade Presbiteriana Mackenzie

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior