RCAAP Repository

Instituto Presbiteriano Mackenzie

Dans les années quatre vingts et quatre vingt dix on s'est assisté à l'introduction d'nombreuses propositions de modifications dans la legislation du travail comme un moyen de modernisation de la relation contractuelle entre employeur et employée. Leurs défenseurs, soutenus par les politiques néolibérales, comprenaient que ces réformes se faisaient nécessaires avant l'incapacité de l'État adopter des politiques économiques qui doit garantie l'emploi et aussi parce que ses normes du travai ne reflètent pas la réalité sociale et économique des entrepreneurs et de la classe ouvrière. Malgré de la résistance, de certains secteurs de la société, de nombreuses modifications ont été réalisées dans ces deux décennies en imposant grand changement dans la législation du travail qui avait réduit son povoir au detriment à négociation collective. Passés presque vingt ans des les premières introductions de la flexibilité des droits de les ouvriers le doute qui reste c'est si ces modifications réalisées dans les décennies dernières ont été une avance ou une rétrocession dans laquelle concerne les relations de travail. Et plus, auraient ces modifications atteintes leurs objectifs.

O avanço tecnológico permitiu o acesso a conteúdo de forma mais prática através da internet, dinamizando as relações e revolucionando a sociedade no que tange a troca de informações. O crescimento do número de plataformas que oferecem conteúdo de áudio e vídeo impactou diretamente a economia. A receita auferida pelas empresas com o pagamento mensal da assinatura do plano – pelos usuários – é alta e o valor só aumenta, em virtude do surgimento diário de novas ferramentas. Com isso, a tributação do novo modelo de acesso as mídias (streaming), que dispensa o armazenamento de arquivo para que ocorra a transferência de dados, entrou na pauta de discussão. Os Estados e Munícipios reivindicam a incidência de seus tributos sobre o respectivo serviço, havendo uma inconsistência quanto a matéria, que foi regulamentada por ambos através da edição do Convênio... e da Lei Complementar 157/16. Dada a divergência, o trabalho se propõe a verificar a inclusão do item...na lista de serviços tributáveis pelos Municípios, através da análise da regra-matriz do respectivo imposto (ISS), abordando alguns aspectos básicos e necessários a compreensão do Direito Tributário. Após a contextualização do imposto, passamos a discorrer a respeito da natureza jurídica da atividade e especialmente sobre a pertinência ou não da exação por meio do tributo municipal. Por fim, verificamos que a previsão contida na lei não está de acordo com os poderes outorgados pela Constituição e conferido ao Município para instituição e cobrança do respectivo imposto.

Com a inevitabilidade de se discutir a ingerência do ser humano no meio ambiente, já que estes por muitos anos geraram destruição, surge o interesse da humanidade em discutir os direitos ambientais, dos quais fazem parte os animais. Os animas, intimamente afetados pelos interesses do homem, são classificados de três maneiras distintas de acordo com a doutrina especializada: propriedade humana, sujeitos de direitos ou então como um ser dotado de personalidade. A seguir, far-seá a análise da legislação pátria sob a égide das correntes doutrinárias já referidas.

Indicado ao Prêmio TCC - 1° semestre de 2019

Fundo Mackenzie de Pesquisa

After the changes in corporate law with the Law 11.638/2007, the electric power sector, specifically the Power Transmission, had significant changes in the accounting records with respect to both revenue and infrastructure business and as the presentation of the Financial Statements and Corporate Regulatory. This study aimed to examine whether there were changes in the information used as a basis for management decisions by corporate managers Transmission of Electricity after the adoption of the ICPC-01 - Concession, which emerged after the changes in the accounting environment established by Law 11,638 / 2007. The method used was qualitative, about the objectives, the research was exploratory. The sample was composed of 15 transmitters in operation Alupar Investment Group S / A. The analysis of the object of research was conducted through the content of the answers in the questionnaire with 12 questions sent to managers Alupar Investment Group, who work directly with the transmission activity. These questions addressed the issue of managerial decision from the corporate or regulatory accounting information after adoption of ICPC-01-Concession. Therefore, responses were collected from five (05) holding managers and analyzed the contents, which were summarized factors for better understanding of the research object. It turned out that the accounting information requested most frequently for internal decision making are the regulatory and virtually no management decision is taken from corporate information. It was concluded that the adoption of ICPC-01-Concession brought no changes to the Information of the decision making of corporate managers Transmission of Electricity in Brazil, considering that there was no change in the use of information for internal analysis and business decisions and the information used for management decisions continue as before the adoption of the standard, ie, are based on regulatory statements.

Taxation on "direct sales" activities by Social Security is an issue that has provoked debate among legal experts and policy makers. Given this, this master's thesis is the result of research focused on the environment of direct sales or mail order. More specifically on the way of functional relationship between sales representatives and companies from the perspective of the Brazilian System of Social Security. Based on the absence of employment contract, the legal relation between direct sales companies and representatives defines its conditions as independent vendors. This was the starting point of the problematic, since these individual vendors are not included in the constitutional social protection of Social Security.

MackPesquisa - Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Considerando que as organizações necessitam de Sistemas de Controles Gerenciais para tomar decisões adequadas, e o sistema Customer Relationship Management (CRM) pode promover melhorias nos processos organizacionais, fornecer informações significativas e possibilitar um aumento nos desempenhos financeiros, marketing e operacional, este estudo possui o objetivo de descrever as influências ocorridas na aprendizagem organizacional após implementação de um sistema CRM em uma microempresa do mercado de seguros e saúde. Durante o estudo foi utilizado o método indutivo, com natureza de pesquisa aplicada e abordagem qualitativa. Os objetivos metodológicos foram divididos em exploratório, explicativo e descritivo, de acordo com cada fase da pesquisa, as quais são aprofundadas durante a seção do cronograma. Quanto aos procedimentos, o estudo classificou-se como abordagem intervencionista devido a característica de colaborar na troca de interesses entre pesquisadores e práticos. Em relação a coleta e tratamento de dados, foi utilizado o método de observação direta intensiva, o qual abrange a utilização da técnica de observação e técnica de entrevista. Os resultados demonstraram que a perspectiva êmica e a perspectiva ética são fundamentais na interpretação das influências relacionadas ao processo de aprendizagem organizacional; implementar um sistema CRM provoca modificações nos sistemas de controles empresariais e transforma os processos operacionais, estratégicos e culturais de uma organização; a gestão de conhecimento contribui no desenvolvimento de processos organizacionais; a metodologia intervencionista oportuniza a transferência de experiências e conhecimentos, práticos e teóricos, os quais permitem o desenvolvimento de trabalhos colaborativos entre pesquisadores e práticos; e utilizar um sistema CRM promove mudanças comportamentais e cognitivas, as quais possibilitam aprimoramentos dos recursos organizacionais como habilidades, capacidades e competências, de maneira que ocorra aprendizagem organizacional. A pesquisa possui algumas limitações, como o curto período de intervenção; as particularidades da organização intervertida; e a circunstância do pesquisador pertencer grupo familiar da organização intervertida. Entretanto, esta pesquisa traz contribuições para a literatura, demonstrando que Pesquisas Intervencionistas em empresas ligadas a grupos familiares de pesquisadores podem proporcionar resultados empíricos positivos; confirmando sobre a ocorrência de Aprendizagem Organizacional durante o processo de implementação de sistema CRM; e ratificando e validando estudos anteriores sobre a importância da Gestão de Conhecimento para implementar um sistema CRM.

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Investors have different levels of risk tolerance; have different amounts of monetary values available for investments, lifestyles, preferences and varying terms. With the sharp de-cline in the interest rate and increased investor interest in increasingly sophisticated investment products, there is a need to unite investors and financial market analysts because, on the one hand, have demanded more information and analysis on the financial market and on the other hand we have the offer of trained, trained and certified professionals to meet this demand. In-formation on financial products is dispersed, creating a way for the investor to initiate invest-ments consistently and because there are several levels of knowledge and consequently differ-ent types of needs, thus providing the opportunity to idealize an application, by which analysts financial institutions can send information on market behavior and forecasting, economic pro-spects, stock advice and respond to and support investors in their inquiries. In order to make it feasible, it is proposed, as innovation, the development of a distributed application, with a set of intelligent contracts that store the data in records within the blockchain. With this, the inves-tor does not need to register in several plataforms, since each one that he registers has to pay a monetary value or to receive a profile analysis or to obtain exclusive content on investments.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

One of the main financial policies is related to the capital structure that companies define for themselves. Due to this reason, determinants of factors of capital structure is a high priority topic on the agenda of financial researchers. However, the main objective of this research is to determine if the capital structure of Brazilian public companies is influenced by their own ownership structure and by it‟s capital concentration. We utilize the major last shareholder (MAU1) and the three major last shareholders (MAU3) and their characteristics, be them a family company, foreign capital, government, BNDES or pension fund. Cut-offs between 10% to 50% are utilized based on the corporate finance theory. The sample studied comprises 128 Brazilian companies listed on the B3 stock exchange. The data comprises the period between 2010 and 2016, excluding financial companies from the sample. To verify the influence of capital structure fixed effects panel data with robust regressions are used. The results corroborate that which is expected by the theory. However, excess capital concentration hurts debt financing. Another important characteristic of the Brazilian stock market is the prevalence of companies with founding families as controlling members, this leads to a reduced use of debt financing due to worries related to loss of control. In the other hand the existence of foreign capital, government, BNDES and pension funds has a positive relationship with debt financing. We point to the effect of ownership structure on the capital structure of companies, the utilized methodology regarding reference forms which allows us to detect the last major shareholder in detail, and the more complex ownership structure (pyramidal) for companies as possible original and relevant contributions to the literature that result from this research. We also analyze the comprehensiveness and contemporaneous quality of the sample: The data used starts at the creation of the reference forms in January of 2010 until the end of2016 – published in December 2017 – and finally, the new explanatory variables in capital structure literature (capital concentration and nature of the ownership structure).

The data classification is a data mining task with relevant utilization in various areas of application, such as medicine, industry, marketing, financial market, teaching and many others. Although this task is an element search for many autors, there are open issues such as, e.g., in situations where there is so much data, noise data and unbalanced classes. In this way, this work will present a data classifier proposal that combines the SOM (Self-Organizing Map) neural network with INN (Informative Nearest Neighbors). The combination of these two algorithms will be called in this work as SOM-INN. Therefore, the SOM-INN process to classify a new object will be done in a first step with the SOM that has a functionality to map a reduced dataset through an approach that utilizes the prototype generation concept, also called the winning neuron and, in a second step, with the INN algorithm that is used to classify the new object through an approach that finds in the reduced dataset by SOM the most informative object. Were made experiments using 21 public datasets comparing classic data classification algorithms of the literature, from the indicators of reduction training set, accuracy, kappa and time consumed in the classification process. The results obtained show that the proposed SOM-INN algorithm, when compared with the others classifiers of the literature, presents better accuracy in databases where the border region is not well defined. The main differential of the SOM-INN is in the classification time, which is extremely important for real applications. Keywords: data classification; prototype generation; K nearest neighbors; self-organizing

Fundo Mackenzie de Pesquisa

Fundação de Amparo a Pesquisa do Estado de São Paulo