RCAAP Repository

A Cédula de Produto Rural (CPR), prevista na Lei nº 8.929/94, foi introduzida para auxiliar os investidores privados na participação e no desenvolvimento do agronegócio, possibilitando a incorporação de investimentos privados no setor agrário. Diante desse cenário, é possível compreender como os requisitos do instrumento foram desenvolvidos, a fim de criar maior autonomia para os envolvidos, bem como aproximar os produtores rurais do mercado financeiro. Além disso, sua importância se originou devido ao fato de abranger diversas possibilidades com a presença de garantia, já que pode auxiliar no financiamento da produção, na aquisição de commodities e, inclusive, como ativo financeiro.

O presente trabalho explana questões referentes a primeira infância e como sua valorização pode acarretar em mudanças na sociedade como um todo. Para tanto, é realizado um estudo que investiga como se dá o desenvolvimento nessa fase da vida, de que maneira ele pode influenciar o futuro da criança, e como a concepção do espaço onde ela está inserida e a promoção de atividades voltadas ao seu crescimento podem influenciar em sua vida. Ao final, propõe uma intervenção no distrito do Jardim Ângela, um dos mais vulneráveis da cidade de São Paulo no que tange a primeira infância. Essa proposta projetual busca exemplificar um equipamento pensado para esse público.

The issuance of IFRS 15 is significant a change in the process of convergence of accounting practices adopted by FASB and IASB. The implementation of an almost uniform standard that controls the revenue recognition will bring important changes in the environment of internal controls and processes of the companies. Though the adoption of IFRS 15 is effective from January 1, 2018, it’s necessary to prepare an advance mapping in order to measure the scale of the changes and implement them in the context of each organization considering the sector of activity and types of contracts. This research specifically addresses the impacts identified in the construction contracts. This research has qualitative and exploratory characteristics because there are no studies that already identified the impacts by applying the new standard. The final result of this research has been obtained through interviews with auditors and accountants specialized in construction contracts, especially considering the importance of knowing the impact perceived by those who prepare the financial statements and by whom audits itself. Important changes have been identified, particularly in the revenue recognition process, as the new standard requires greater analysis on contractual clauses and essence of contracts under the accounting perspective. Among the findings are: change in the number of performance obligations, estimates of variable consideration for revenue recognition and identification of financial component on the contracts. Accountants and auditors of companies with construction contracts are the main users of the impacts identified in this research.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Moving a market of around one trillion dollars in 2015 and expected to triple this figure by 2020, the Nanotechnology is currently a main focus of research, development and innovation in all industrialized countries of the world. Although the profitability and the profitability of the Nanotechnology market is certain and unquestionable, and the promise to create products capable of solving problems of Homeric proportions is highly seductive, many uncertainties and concerns have disputed the diary of the scientific community worldwide debate. Issues such as safety and health of workers and consumers, genotoxicity and cytotoxicity of nanoparticles, accumulation of nanoparticles in the environment, among others, are interested to different actors, researchers, government, industry and society, since these issues directly affect all humanity. In this paper, we will focus on discussing the complex relationship between technological development x economic development, in order to investigate whether nanotechnology can be considered as a lever for the Brazilian industry and able to foster economic development in the country. This work is inserted in the Brazilian legal academia that sees the economic law as “still essential" and supports the idea that overcoming peripheral condition requires that the democratic state becomes strong, both politically and economical for it to be able to do front to private economic power holders.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

The State's manifestation is specifically modern and capitalist. The politic domain presents in conjunction with the economic, allowing the guarantor unit of exchange of goods and the exploitation of wage labor force. Historically, the term imprisonment was aimed to constrain the crowds of unemployed and expelled from work field, through segregation, discipline and training, following the factory model. There is, therefore, a significant relationship between the legal form and the capitalist system. The common prisoners are able to exercise the mercantile exchange of their workforce. In contrast, to those holders of economic production, the prison consists of an innocuous tool for their own ends. Thus, the Criminal Law separated by classes deepens even more the inequalities between criminals, making the repression on economic crimes a fraud to delegitimize the egalitarian discourse of Law. It differs the criminal, the socially defined stereotype, from the criminal, owner of the actions of the socalled white-collar crime, by which the system establishes differentiated treatment, as exemplified in the Brazilian Law; laws 7492/86 and 8137 / 90, which the legal form, in several of its dispositive, well reflects the reality of the capitalist economic model.

O presente trabalho objetiva a análise dos efeitos jurídicos da multiparentalidade no atual ordenamento jurídico brasileiro, bem como a influência que exerce sobre os demais ramos do Direito, tendo em vista a evolução dos conceitos de família e filiação, ante aos novos arranjos familiares existentes e não expressos na Constituição Federal de 1988. Foi utilizado o método dedutivo, pois, da aplicação da norma houve avaliação dos fatores gerados a partir dela, sendo a pesquisa desenvolvida por meio de fontes legislativas, bibliográficas, jurisprudenciais, bem como artigos e textos jurídicos publicados na internet. Avalia-se todo o embasamento legal, jurisprudencial e doutrinário acerca do reconhecimento da multiparentalidade, a fim de delimitar os efeitos geradores de tal reconhecimento no ordenamento jurídico brasileiro. Deste modo, estuda-se a evolução da família e da filiação no decorrer da história para, na sequência tratar do instituto da multiparentalidade e os efeitos jurídicos advindos de tal instituto, onde se verifica a existência de efeitos jurídicos no nome, no parentesco, na obrigação alimentar, na guarda do filho menor e no direito de visitas, no direito de sucessão, atingindo o direito de família, haja vista a equiparação da filiação socioafetiva à filiação biológica, no caso da multiparentalidade em que há o registro de ambos os pais reconhecidos na certidão de nascimento do filho.

This study analyzes the development of a new posture and consequently a new language of religious propaganda emerged in the Brazilian evangelical movement during the period of the military regime, more humorous and better contextualized culturally. It is a qualitative research, based on references in the movement, which had a crucial importance at that time, bringing a contribution in the arts –music, puppet animation, graphic arts, print communication and also in the development of a new generation of believers – establishing new patterns of behavior and languages within the scope of religious experience. The methodological procedures adopted were mainly recording the observations with photos, musical recordings, audio records and interviews. The theoretical basis of the study was primarily based on the references of sociology and the anthropology of religions, arts and communication. Analyzes and interpretations of the data reveals that humor and religion should not be separated or viewed as irreconcilable. It is also possible, from the analyzes carried out, to perceive a permanent tension between humor and institutionalized religion, especially among those who still wish to remain in power within the religious field, even at the expense of their ideals and profession of faith. The humor that makes a speech light, also threatens those who cannot see lightness or naturalness in relation to the Immanent, the Godhead. The analysis also reveals that humor can be a powerful ally in communicating the values of spirituality and the Christian religion. Those who took advantage of it, managed to gather more followers, touching the Brazilian culture much more effectively, even before they even had access to mass media.

Assunto: o trabalho se propõe a expandir negócios por meio de contratos de serviços em clientes potenciais das Indústrias de Alimentos, Bebidas, Químicas, Óleo e Gás, Energia, Mineração, Farmacêutica e outras, a fim de propor ótima experiência e sucesso do cliente com soluções digitais e serviços prestados. Aplicação: A implantação é proposta para a alta gestão com o objetivo de atacar oportunidades, não notadas anteriormente, para a criação de valor e sucesso e experiência do cliente. Oportunidades estas foram identificadas e processos de melhorias orientados por meio da ferramenta blueprint de serviço. Inovação: a inovação alcançada, por meio da ferramenta blueprint de serviço, foi a inclusão de soluções digitais em todos os processos para vendas de contratos de serviços e a implementação da metodologia sucesso e experiência do cliente no processo de pós vendas. Impacto: durante a coleta de informações por meio de entrevistas com os clientes houve uma notável conscientização dos entrevistados referente a percepção de mudanças no atendimento técnico e novas tendências de mercado para os serviços prestados. A proposta de um novo modelo de atendimento, o híbrido remoto, vem de encontro com as expectativas dos consumidores quando a necessidade de atendimento é emergencial. Complexidade: por ter uma imagem de atendimento demorado, não atender a expectativa de muitos clientes no pós vendas e alta demanda de vendas dos produtos, a equipe de vendas possui resistências para irem ao mercado ofertar os serviços prestados pela Endress+Hauser Brasil. Metodologia Aplicada: foi adotada a metodologia de trabalhos práticos e aplicados, de Marcondes et al (2017)), sendo analisadas fontes primárias e secundárias de informação, como bases de indicadores dos Canais de Vendas, Serviços e Gerenciamento de Reclamações.

Objective of the study: This study aims to identify the perception of high school students about the social importance of taxes, to raise awareness about tax issues, considering that they will be future taxpayers and inspectors of the application of public resources. Design / methodology / approach: The research method developed is the single case study of direct observation, developed in the real world of the case, in order to verify relevant social phenomena. For the development of the research, a questionnaire of Trindade (2017), previously used as a data collection instrument, was revalidated, composed of 26 (twenty six) questions, with structured questions about tax education and social function of the taxes. Data collection was carried out in 2018, in a Social Assistance Center - São Bonifácio Social Works, located in Vila Caraguatá neighborhood, São Paulo, SP. The sample consisted of twenty students, aged between 12 and 15 years, who were regularly enrolled in 2018. The data analysis was divided into two stages: in the first one the profile of the students was verified and in the second one was verified their perception on tax education and social function of tax, using software R (version 3.5.0), calculating measures of central tendency, dispersion and position. Fisher's exact test was used to compare them between the groups. Results: The results indicated that the majority of the sample is female (55%); 60% of students do not know the purpose of the invoice, although most (90%) consider it important to require the invoice at the time of purchase. Most (55%) do not know that the value contained in the invoice expresses the value of the product plus the respective taxes and that without tax collection there is no public revenue; 55% of the sample understands that the act of paying taxes is a citizen attitude and 60% that the resources for the school to exist and to work comes from the collection of taxes; 90% of students do not know what tax evasion is and 70% do not know what it is for and where taxes collected are applied. Practical implications: Considering that this study is a pilot application, it is suggested that future studies be carried out in other locations and in public schools, in order to have a more generalized data generalization.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

This dissertation has as main objective the analysis of some fundamental concepts for the comprehension of contemporaneity, mainly in what refers to the new technologies that the society has been used in the last years. We seek to make a brief historical reflection of the technology in question to better understand the contemporary phenomenon that occurs through social networks. As a starting point we use the history of the computer as well as the Internet and social networks. Our theoretical support is based on Pierre Levy, reference nowadays for the concepts of cyberculture and cyberspace. This research discusses contemporary women through the concept of the archetype of the wild woman developed by the author Clarissa Pinkola Estés in her book Women who run with the wolves. We conclude our analysis by conceptualizing the archetype through Mircea Eliade and the foundations of Carl Gustav Jung's theory.

Instituto Presbiteriano Mackenzie

This Master s dissertation is directly related to the context of my professional experience as an Educator at the Museum of the Portuguese Language MLP located in the Estação da Luz (train station), in the city of São Paulo. The MLP is, therefore, the object of this study. In this sense, I have defined this museum as a large and complex text that presents itself to be read by visitors. Its enunciators are the founders and organizers who conceived and implemented it: Roberto Marinho Foundation. The first readers of this text are the Educators who, in their professional activities, mediate the reading of such peculiar immaterial collection that has the Portuguese language as the theme of its text. The addressees, that is, the target audience of the reading mediated by the Educators, are teachers and students in the public education system. The reading project aims, then, to validate the efficacy/efficiency relation of the museum reading. In the present dissertation, I shall attempt to expose the different strategies used by the enunciator (Museum/Educator) to configure the theme in question the Portuguese language and present it as a collection on display. The study considers the notion of verbovisual language syncretism as a fundamental conception of text and an important mechanism of analysis that allows visitors to read, understand and interpret the senses produced by the diverse forms of communication used in the presentation of the museum collection. Peculiar characteristics of this text define a reading profile which is revealed through the text itself and through the strategies of the reading process of MLP s text.

In the contemporary society, information and knowledge grew in importance and have become the most valuable assets, space and time are less relevant and more vulnerable due to the increasing mobile technology. New procedures and processes were created towards security. The information classification is the primary requirement to adjust rules and procedures, the protection level and cost. The current process is manual, restricted by the knowledge of few people and subject to imperfections. This study suggests a method to classify the information, regarding its confidentiality, using groups generated by an Artificial Neural Network. The development of this method was supported by studies of methodologies applied to information protection, to the technology and business risk management, classification methodologies and control structures. The implementation made use of a Neural Network, based on the Self-Organization Maps (SOM) of Kohonen, due to its heavy specialization on groups handling. The study case objective was the implementation and it considered the information from universities, due to their various properties (administrative, pedagogic and scientific research). The analysis of the results indicated the similarity among the elements that composed the groups generated by the training of the Neural Network, complemented by calculations using the original weights. The viability of the application of the considered method to an organization was confirmed.

This applied work, of an interventionist character and emic perspective, aims to present the project of responsibilities and powers transferring between the existing service levels in part of an after-sales service center of a large company and also to analyze the management control system and the operational performance measures used in the respective service center and, based on the results of this analysis, propose changes in order to enhance the benefits resulting from the psychological empowerment of the employees impacted, ensuring the same levels of control and increasing customer satisfaction. The employees’ enabling perception of management control systems and operational performance measures and also their perceptions of psychological empowerment cognitions were measured based on Mahama and Cheng (2013) studies and tested through Test t of Student. The current state diagnosis occurred between December 2019 and September 2020, based on data from the period of January 2019 to February 2020. The results obtained show the responsibilities and powers transference between the existing call center service levels improves the employee perception of psychological empowerment cognitions, with highlights for the self-determination and impact ones, improving, or at least maintaining, the results of both management control system and in the operational performance measures indicators used, however adaptations are necessary. The practical implications are related to the lack of studies that investigated the effects of the adoption of psychological empowerment in operational activities and also presented, in detail and in a practical way, the management control systems adopted and operational performance measures used in after-sales customer service centers, proving psychological empowerment implementation in large companies is not as complex and unlikely to happen as the literature suggests.

The performance of logistic service providers (LSP) can significantly contribute to increasing the competitiveness of the productive chains of the organizations, expanding access to better services and logistics solutions and at competitive costs. But for this LSP need to improve their skills, optimizing their activities and offering value-added solutions to their customers. As recorded by Ballou (1993) , the proper use of management information systems can directly influence the creation of value, which can lead the organization to the elaboration of better quality products, greater productivity, efficient use of its machinery, space reduction and improve the efficiency and flexibility of logistics. In this context, the main objective of the study was to verify the moderating role of information systems applied to logistics (ISL) in the relationship between strategic logistics management (SLM) and logistic performance (LP). Thus, authors such as Kaplan and Norton (1992), Ballou (1993), Dornier et al. (2000), Fugate, Mentzer and Stank (2010), Slack, Brandon-Jones and Johnston (2013), Gopal and Thakkar (2012) and Bowersox et al. (2014) were considered in theoretical foundations. The methodological procedures were based on the modeling of structural equations by Baron and Kenny (1986), Aiken and West (1991) and Edwards and Lambert (2007), in the application of interview techniques and content analysis in Bardin (2003) the mixed method with approach in Creswell (2009). In empirical research, the sample population consisted of thirteen logistic service providers (LSP) operating in Foz do Iguaçu, State of Paraná. Due to the application of statistical tests and qualitative and quantitative descriptive analysis of the material collected in the research field, the findings supported the first hypothesis, but did not statistically reveal the moderating effect of ISL in the SLM and LP relationship. However, the qualitative analysis revealed the ISL variable with intersection in SLM and LP. Finally, we suggest the continuation of this research with the expansion of the sample size and a new theoretical discussion about properties of the moderating and mediating effect variables based on Baron and Kenny (1986) and Edwards and Lambert (2007), in order to to distinguish if, under the conditions explored statistically in the present study, ISL will not be more firmly revealed as a mediating variable of the SLM and LP relation.