RCAAP Repository

Lease is the subject of a joint Project from IASB (International Accounting Standards Board), responsible to develop and publish the International Financial Reporting Standards (IFRS), and FASB (Financial Accounting Standards Board), responsible of setting the accozmting standards recognized by the North American agency SEC (Securities and Exchange Commission). Recognizing that the standards for leasing accounting do not meet current needs, IASB and FASB published jointly, in August 2010, the Exposure Draft ED/2010/9 Leases, including important changes in the standards of the leasing contracts recognition, measurement and disclosure. This study had the objective to confirm the applicability of the recognition proposed by the exposure draft and to investigate the way the changes of ED/201019 would impact the financial statements and the financial indicators of the traded Brazilian companies with operating leasing operations. The study was made in a population of 665 companies that published their financial statements in 2010, which 119 disclosed the existence of operating lease transactions, from which 32 were selected to compose the sample. The results confirmed the applicability of the recognition of a right to use the leased asset and an obligation to perform the leasing payments as well as revealed that the initial recognition of ED/2010/9 had significant impacts in the financial statements and the financial indicators of the companies with operating lease operations, increasing the indebtedness perception and reducing the liquidity and profitability perceptions of the lessees.

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As doenças cardiovasculares (DCV) são consideradas mudanças no funcionamento do sistema cardíaco. Há relatos na literatura científica da relação entre alterações da microbiota intestinal com DCV e SM. A microbiota intestinal é composta por uma variedade de microorganismos que tem como principal função proteger a região contra bactérias consideradas patogênicas. O kefir (ou quefir) são grãos compostos por microorganismos imobilizados em uma matriz proteica e polissacarídea, onde diversas espécies de bactérias e leveduras coexistem de forma simbiótica, que ao adicionar leite ou água com açúcar iniciam um processo de fermentação produzindo compostos bioativos. As propriedades benéficas do kefir são resultado de três mecanismos: os microrganismos, metabólitos gerados e produtos da fermentação. O presente trabalho tem como propósito avaliar os efeitos do consumo de kefir sobre fatores de risco para doenças cardiovasculares, tais elas, fatores relacionados a glicemia e diabetes, lipídeos plasmáticos e pressão arterial e circulação cardiovascular, e seu consequente benefício para a saúde a partir da revisão de estudos clínicos de intervenção realizados em humanos e animais. Esta revisão analisou dezesseis artigos, porém predominantemente foram encontrados estudos com animais e apenas dois eram com humanos dentro dos critérios estabelecidos. Os resultados e as evidências apresentadas tanto em animais como em humanos são promissoras em relação à funcionalidade do kefir para proteger o organismo contra fatores de risco para DCV, entretanto são necessários mais estudos realizados em humanos. A revisão concluiu que é evidente que os probióticos não substituem terapias farmacológicas, porém podem ser alternativas não-farmacológicas consideráveis quando relacionadas com práticas mais convencionais na redução do risco de doenças crônicas.

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The opal of the municipality of Pedro II, in the state of Piauí, is of noble quality in Brazil and its reserves, together with the Australian reserves, form the only deposits of opal of importance in the planet. The research carried out an interdisciplinary dialogue between the Line of research in Languages and Technologies with the research line Culture and Art in the Contemporaneity, where it approaches the extraction of the opal in Pedro II and its artisan production. The purpose of this work is to present a representative picture that portrays the current stage of evolution of the Pedro II opal extraction, the work with this stone, the production of jewelry, as well as the results of the designer's work and its effective and significant influence in creation and execution of these parts. This work uses bibliographical studies, field research and interviews with residents, who experience extraction, stoning and artisanal production and the influence of design in the promotion of locality and its people. It was also presented the stage of the opal extraction, its development and the need to seek improvement in all its particularities. Finally, it was observed that there is the raw material, the labor, the interest in doing, the improvement and professional qualification, the pride of the Piauí people to own in their own lands a wealth like the opal. However, it is necessary the support of federal institutions or state organs, especially so that the potential of the work developed by craftsmen and designers can be recognized, valued and marketed nationally and internationally.

Acesso online: https://youtu.be/gqthHKuM5TM

Mackpesquisa: Fundo Mackenzie de Pesquisa

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In this research, we´ll turn our eyes to the Muslim women´s world, her trajectory was described in the pre-Islamic period, in the deserts and oases of Arabian Peninsula. Her epic from Mecca even São Paulo city. This period comprise one thousand and four hundred years approximately. Her presence and social, religious and political acting. Her relation with Muhammad, Koran revelation and her fight to gender equality are appointed in this research. Contemplate periods when this woman left her undeniable accomplishments and strong signs of her presence. The research is focused in this woman in different periods: pre-Islamic period, new revelations of Muhammad period, the Muslim khalifat period, the arrival in Brazil period, the slavery period; immigration and conversion to Islam in Brazil. And finally, a special focus to Muslim women in São Paulo city and her religiousness that include cultural habits and her sameness; her conflicts arising from an unequal relationship with male gender. The cultural conflicts and her fight against ethnic-Arabian discrimination and prejudice, beside an Islam more adapted to Brazilian culture. The research was based on qualitative observations, interviews with Muslim women immigrants and descendants, Brazilian women converted to Islam, and visits to mosques in the São Paulo city.

The author s professional experience was the groundwork for this research. Its aim was to systematically investigate how rehabilitation projects are being made eligible for taxes incentives and exemptions by Brazilian Federal Cultural Laws (like the Rouanet law). In order to understand and explain how this process is developed, besides identifying the formal aspects of the role played by these incentive laws, this study presents a bibliographical review of some major concepts (such as historic heritage, tax exemption, restoration); consolidates the information upon the incentive laws and the necessary steps for its activation; and builds up a wide picture checking in which cases, among all the classified buildings in São Paulo with at least two different levels of protection, these fiscal incentives have been used for the revitalization of the cultural heritage. To illustrate this process it further examines three restoration works carried out in city of São Paulo, made available by the use of with funds originated from Brazilian State tax exemption incentives, with the support of private companies. The study also analyzed the quality of these rehabilitation projects and how they have contributed to the effective preservation of Brazil s cultural heritage

This research brought two different worlds that the time and technology torn apart. The tailor made clothing made of animals skins became more technical through the years and the artisan took the role of the professional called tailor. This person is responsible for transforming plain textiles into complex tridimensional shapes adapted to the human body. State-of-art technologies are studied in order to solve problems digitally, problems that were handled analogically in the past. In this new world, the drafting, modeling and cutting and sometimes the customer itself are digitalized and processed. This technologies set new ways to work, opening up new possibilities and revealing a broad range of new construction options even before the final assembly. A very wide field of research is open.

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The pursuit of excellence in action and consistent results makes professionals have responsibility in managing their own knowledge and transformation in these techniques and tools capable of broadening the qualitative and quantitative gains within departments and companies. Knowledge management well applied to professional practice is a way of ensure good results, but this should be shared - as individual knowledge - and built - as possibility of collective knowledge. This study aims to evaluate the interaction between professionals of management accounting, also called controllership, and operations management professionals, by the light of Nonaka and Takeuchi's theory (1997) on knowledge creation in the company. Its objective was to provide a measure able to identify the maturity level of professionals in each area on modes of knowledge convertion proposed in this theory, including creating entrepreneurial knowledge in the general context. The results show that the professionals care about their individual knowledge and the transmission of this to their own teams, in addition to being concerned about internalize explicit knowledge for themselves. But when evaluating the results of conversion modes that require further relationship with other teams and availability to create knowledge independent of the immediate need, we have a group of professionals evaluated showing restrictions, partly due to lack of incentive from the company, for lack of intent of other professionals for that. The measurement of the knowledge creation to company receives the impact of these restrictions, and the general result this research shows that there is need for improvement in the behavior of management accounting managers and operations managers for the Knowledge Creation bring more effective results for companies.

This Master s thesis has the scope to deepen the knowledge on state tax incentives regarding ICMS and its misuse as an instrument to accomplish the constitutional objectives considering the Brazilian federalism characteristics. It aims to identify the peculiarities that forged a distorted model in the federative balance that allowed (and even reinforced) the birth and encouragement of what is known as tax harmful competition ; pointing out the various critiques that refute the theoretical notion that ICMS tax incentives represent unquestionably useful instruments in order to foster economic / social development and reduce the regional inequality that subsists in Brazil.

The Intellectual disability (ID) is associated with persistent impairments in adaptive abilities across multiple domains. The use of leisure practice in the management of individuals with ID, for the promotion of well-being and adaptive functioning, has received much recent attention and is a focus of current health mental policy. The objective of this study was to verify and compare factors related to the practice of leisure activities in families with children and adolescents with ID. The specific objectives were to develop and to perform the content validation of a leisure questionnaire; to identify and compare the type and the quantity of leisure activities and domestic tasks of the children and adolescents with ID compared with a control group; to identify environmental and family factors which can facilitate and impeding the leisure practice in both groups and to verify the influence of the life quality and mental health of children and parents on the leisure practice and participation in domestic tasks. The study 1 was a transversal design whith a sample non-probabilistic composed by 124 parents or/and caregivers of children and adolescentes between 6 and 17 years old (62 of then with ID and 62 with neurotypical development matched by sex and age). The study 2 was an experimental design with measures pre and post. The sample included 30 families (15 families with children with ID and 15 families with children without ID), selected from the 124 participants of the initial sample.The tests of this study were: a) Family socioeconomic classification form, b) Leisure Questionnaire, c) Children Helping Out – Responsibilities, Expectations and Supports (CHORES), d) Adult Self-Report for Ages 18-59 (ASR), e) Brief Problem Monitor-Parent Form for Ages 6-18 (BPM-P), f) Whoqol bref; g) Leisure Manual. The data revealed statistically significant differences between the two groups. Participants of the control group showed better indicators of participation in domestic tasks and leisure activities. They had almost double their participation compared to the DI group. The impeding factors for the leisure practice in the ID group were the clinical condition itself, the fear of the caregiver of the child being injured, lack of money and time and fatigue. The predictors of participation in leisure activities of the ID group were the indicators of adaptive functioning (ASR family and friends scales) and better indicators of quality of life in the psychological domain, as reported by the caregivers (Whoqol bref). In study 2 the results did not reveal statistically significant differences between the pre and post measures in the family practice routines, due to the use of the manual, although a small increase was observed. It is concluded from the data that the sample with ID has a low index of participation in leisure activities and in domestic tasks which is probably interfering in the acquisition of different precursor abilities of adaptive functioning in these children and in the quality of family life. It was tested the thesis that adequate indicators of family and social functioning and quality of life seem to interfere in the amount of participation in leisure activities and in domestic tasks of children with ID.

Pensando em São Paulo como um organismo vivo, é certo dizer que esse corpo cresceu com o passar do tempo e que suas memórias e cicatrizes estão presentes em cada viela. Lidar com o relevo da maior metrópole da América Latina sempre foi um desafio. Apesar de estar situada longe de falhas geológicas, vulcões ou outros elementos naturais que podem causar desastres, São Paulo desafia arquitetos e engenheiros com seus grandes desníveis. Pensando nos desníveis tão característicos da cidade, o trabalho se desenvolve a partir de um grande objetivo: conectar. Interligar diferentes cotas de nível, unir pessoas que se deslocam por diversos caminhos e por fim simplificar a locomoção do pedestre em São Paulo, trazendo novos percursos que agregam qualidade ao caminhar e transformam essa viagem de um simples deslocamento em uma experiência.

Instituto Presbiteriano Mackenzie

Fundo Mackenzie de Pesquisa

Instituto Presbiteriano Mackenzie

Instituto Presbiteriano Mackenzie