RCAAP Repository

Esta pesquisa tem como principal questão o estudo sobre como o uso de elementos arquitetônicos que estimulam os sentidos proporcionam diferentes percepções sobre o espaço arquitetônico religioso, atribuindo a ele um significado específico. A escolha do tema se deve à convicção de que a arquitetura como lócus de experiências significativas, pode potenciar uma relação de intimidade com Deus à medida que o usuário se apropria e se identifica com o ambiente que o cerca. Apesar de não ser fundamental para a comunhão com Deus, o espaço construído da igreja por vezes assume importância superior à mensagem que ela carrega, e por vezes, é totalmente desprezado. A presente pesquisa busca responder como o uso de elementos arquitetônicos estimula a percepção do espaço religioso por meio dos sentidos, de forma a retomar o significado real da igreja como local de encontro com Deus e comunhão com seus seguidores, utilizando-se estudos de referência projetual até o desenvolvimento do projeto de uma Igreja Cristã Protestante.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

O presente trabalho de conclusão de curso teve como principal objetivo produzir um livro-reportagem sobre conexões existentes na Festa Literária Internacional de Paraty (FLIP). Construído a partir de temas de cunho sociopolítico, são exploradas as relações entre o território e seus moradores, entre a literatura, a poesia e o feminino. O processo de apuração foi dividido em pré-apuração, na qual foram coletadas informações gerais sobre a FLIP, editoras independentes, a autora homenageada Hilda Hilst e sobre tendências contemporâneas da literatura; e apuração in loco, que resultou nas personagens presentes no livro, que se relacionam com os temas pesquisados no processo de pré-apuração, resultando na reportagem “Esse não é um livro sobre a FLIP”.

This paper aims to analyze the phenomenon of the "tax war" under ICMS taxation can harm free competition, because the matched competition can easily be distorced by unilateral granting of tax incentives. Introducing the study of the subject we have government economy intervention through taxation, which is currently a powerful instrument of intervention and not only a source of funding. The taxation to do so, should conform to limits, of which the principle of Free- Enterprise and Free-Competition, guiding the exercise of the competence. Below we discuss the principle of Free-Competition and unilateral granting of tax incentives. At this point of the work shows the importance of article 146-A of the Constitution to the subject, allowing the creation of special tax criteria to prevent disturbances of competition, as well as shows what is the position adopted by the STF against the granting of incentives unilateral tax. Following, going more specifically into the phenomenon of tax war and the unilateral granting of tax incentives under ICMS and its consequences for competition. Approach the need for effective protection of free competition against the "tax war", discussing the actions of the CADE, the antitrust agency in Brazil, to minimize the anticompetitive consequences of the tax war. Finally, we present the conclusions, with criticism directed to the states that use of the autonomy constitutionally assigned them, to grant unilateral tax incentives denying legal principles for being granted. We point out the suggestion largest power of competence to CADE to act with the companies that are benefiting from the exemptions granted unilaterally harming local markets, as the CADE has no power to punish the unfair competition among states.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Fundo Mackenzie de Pesquisa

Este artigo apresenta uma arquitetura de autenticação utilizando micro serviço e OpenID Connect como autenticador e autorizador. A arquitetura apresentada busca facilitar a gestão, autenticação e autorização de usuários que utilizam vários sistemas independentes fazendo utilização do OpenID Connect em conjunto com um serviço terceiro para realizar a autorização dos usuários através de um token contendo as informações básicas do usuário. O objetivo da arquitetura em questão, é realizar essa gestão de identidade em ambiente web com uma arquitetura de micro-serviço e micro-frontend.

Fundo Mackenzie de Pesquisa

Universidade Presbiteriana Mackenzie

The twenty-first century should be recognized as the age of corporate governance (CARLSSON, 2001). In order to develop the Brazilian capital market, the discussion around the issue remains relevant and current. This research aimed to investigate the influence on investors perception of corporate governance practices in abnormal returns when firms issue publicly traded strategic investment announcements based on Signaling Theory (SPENCE, 1973), considering the listing in different segments of BOVESPA (Nível 2 and Novo Mercado) and the issuance of ADR s level 2 and 3 as a proxy for it. Strategic investment is any use of the resources employed which results in growth opportunity for the company (KESTER, 1984). In this research, announcements of mergers and acquisitions (FA), joint venture (JV), investments in expanding or building new manufacturing plants, R & D investments were considered as announcements of strategic investments. Through the methodology of event study, were investigated 569 investment announcements of 127 different companies during the period january 2005 through december 2010. The period of the event concerned includes the range of -5 to 10 days after the announcement of the event to the market. To identify the market's behavior during various times, several windows were used event: -5 to 10 days after the event, from -5 to date of the event, the event date to +5 and +10, of -1 to +1 and only to the event date. Tests were carried out disregarding the advertisements issued by PETROBRAS and VALE, excluding announcement issued by financial firms, with control variables, by type of announcement and companies with more than one announcement in the period investigated. The results suggest no influence by joining different levels of corporate governance or the issuance of ADR s in the returns obtained by companies during the various windows investigated, suggesting little influence these governance practices in view of the market when these companies issue announcements of investments market strategy.

This work proposes a study of the forecast of time series with the use of data obtained from BOVESPA the basis of the values of the shares at the closing of the trading session. For the forecast, an arti_cial neural network (RNA) with MLP (MultiLayer Perceptron) architecture will be used. It will be shown through this prediction study of the financial market how the neural network behaves and how it can be of great value for forecasts with time series data. The analysis comprises the comparison between the forecast and the efective closing price within established periods. The paper compares the MLP network with the Random Walk Hypothesis. At the end of the study it is concluded that the artificial neural network used for stock market forecasting is able to show results very close to reality, and that this methodology can be used by individual and collective investors to understand the behavior of the actions and to orient themselves on the possible investment hypotheses.

Fundo Mackenzie de Pesquisa

O presente artigo tem como propósito examinar o veto parcial no projeto de lei da medida provisória 870/2019, editada pela Presidência da República, quanto à proposição de transferência do Instituto Nacional de Colonização e Reforma Agrária (INCRA) para o Ministério da Agricultura, Pecuária e Abastecimento e o papel a cargo do novel Ministério da Mulher, da Família e dos Direitos Humanos sobre as comunidades tradicionais de remanescentes dos quilombos, a pugnar pela inconstitucionalidade do ato refletida na lei 13.844/2019. Para as razões que se prestam a sustentar o posicionamento de contraposição ao remanejamento da política ambiental inaugurada pelo atual governo federal é inculcado o histórico cenário tempestuoso da realidade das relações raciais brasileiras, seguido da explicitação da conexão entre racismo e meio ambiente com o objetivo de ressaltar, à luz da vertente do movimento ambientalista calcada na ecologia política, a pertinência da utilização da teoria da discriminação indireta, onde apoiada a construção teórica do racismo ambiental, como abordagem adequada ao desvelamento da questão racial encoberta pelas estruturas sociais circundantes dos remanescentes de quilombos a partir da concepção do racismo estrutural e da teoria do impacto desproporcional.

This dissertation aims to study the repair of damages resulting from the practice of cartel, which is considered as the most serious infraction of the economic order. In the first chapter, an introduction will be made of the economic aspects that underpin the anticompetitive practice and the characteristics of the cartel. In the second chapter, the institute of civil liability will examine the legal discipline of the cartel in Brazilian law, studying the rules that provide for liability for cartel practice in the competition law. The third chapter intends to analyze the perspectives of the institute of repair of damages resulting from the cartel in the Brazilian juridical panorama. In this context, the assumptions of civil reparation (wrongful act, fault, causal link and damage) are examined, the active and passive legitimacy for indemnity actions, the interaction between civil liability and the leniency program, as well as the prescription of the claim indemnification. Finally, the conclusion will seek to present in a systematized way the main ideas presented throughout the work, as well as to evaluate the current stage of civil liability for damages resulting from the practice of cartel in Brazilian law.

In recent decades, internationalization has been adopted by micro, small and medium enterprises MSE s as a commercial alternative. Two reasons stand out to justify such an operation. The first is related to long-term growth and the second for the opportunity of new business. However, in both situations you need to know in depth the international market due to it s dynamism. In this context, the company's efforts in managing the market knowledge and international demands is greater than the effort for managing knowledge in the domestic market, which requires a degree of ability to absorb knowledge. In this sense, understand the absorption capacity becomes one of the skills essential for companies operating in such markets. Considering the importance of internationalization in business and the need to understand the absorption capacity, this study has as objective to identify which features are related to the absorption capacity of knowledge present in export practices in a small company located in the State of Tocantins. For it s implementation we have used two stages: the first consisted of a preparatory phase involving three micro exporters and three experts in foreign trade, the second phase consisted in the case study on a micro producer of articles derived from a grass exists only in Jalapão, a unit of environmental conservation, the City of High Point Tocantins. In the study, it was found that the absorption capacity in the process of internationalization by exporting becomes a differentiating factor when applied correctly. When the potential capacity is not exploited properly, the capacity is performed impaired, causing damage to the organization.

Faced with an economic context where the presence of financial institutions is of paramount importance, mainly for ensuring the maintenance of financial services, it is noted that the assistance provided by internal audit to financial institutions have a key role in proper development of them and therefore the very economy as a whole, due to its role of checking that the procedures adopted in relation to standards and internal controls. But is the control characteristic of the internal audit activity, is at fault or pointing the involuntary image of your paper arising from past practices of internal audit supervision and punishment, it is considered the possibility of auditee have fear or other negative feelings associated internal audit which will influence your decision making capability in the company, which indirectly reflected in the relationship between internal audit and the auditee parties and consequently influence the behavior of employees. Given the aforementioned context, the need to check: How the perception of internal audit affect the mood of the auditee? The theoretical framework of this study addressed the objectives and the performance of internal audit, the process of perception and the composition of moods. Methodologically the research was mixed, with quantitative and qualitative approaches. Quantitative data were collected using closed questionnaires, with questions organized into three dimensions: cognitive (what is known about the role of the auditor), affective (feelings associated with the audit situation) and behavioral (the experience that has with auditing situations). The sample consisted of 121 respondents employees of a unit of the Federal Savings Bank. Data were analyzed using descriptive and multivariate statistics. The results showed that the mood of the auditee was related to cognitive, behavioral and affective aspects, obtained by multiple linear regression equation involving the three referenced aspects. Qualitative data showed that in general, as the vision of four internal auditors, there was a change in the perception of the auditee for the internal audit and over the years this image of supervision and punishment in relation to the internal audit, gradually is losing their strength; which reinforced the results of quantitative research, it was shown a balance in the state of mind of the auditee, regardless of the presence of internal audit or the time since the last audit. It was the need of managers, the case study, clarifies the audit programs and the criteria used by the auditors, as they were not clear to auditee, which would contribute to the inter-relationship and collaboration between internal auditors and auditee and accelerate the reduction of significantly surveillance image.

CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível

Inserted in theme "Sustainable Architecture", followed by considerations for the preparation of the "Architectural Design" for "Sustainability", this research begins the study of the concept for Sustainable Development related to "Sustainable Design", anchored in ecological, economic, social, spatial, cultural, technological and political dimensions. This research deals with the criteria that are capable of contributing to the viability of "Architectural Projects of Sustainable Development" to homes single-family houses in the city of São Paulo-SP. These criteria are observed for the viability and applicability of techniques and sustainable technologies that contribute to new methodologies able to resolve the environmental issues in the civil construction sector. To achieve these objectives of environmental quality beside the architecture, it will be indispensable to the attainment of sustainable construction compatible with the energy savings and the use of renewable materials, observing the cultural framework and socioeconomic status. The breadth and complexity of the issue reflects the difficulty and the challenge to establish parameters for analysis appropriate to the various elements inter-related residential construction for selfsufficient in energy. There are solar-houses that reduce the generation of waste, thus contributing to sustainable development, mitigating global warming, especially the reduction of emissions of greenhouse gases. This research is a case study of a project feasible and their technologies, which contribute to overcome the environmental problems of today. Within this universe of propositions, actions and responsibilities, the discussion presented from the perspective of the architect, the Brazilian prototype Ekó House, developed in partnership of major universities to the tender Solar Decathlon Europe, competition that took place in Madrid, Spain, in the month of September 2012.

The literature about Knowledge Management (KM) has evolved to a stage to discuss the conditions for the success of its strategies, processes and application, including professional services companies. However, there are few researches in Brazil dealing with KM experiences in Brazilian companies. The previous studies already indicate that KM affects ACAP, so in the present study we seek to identify and analyze the influence of the adoption of knowledge management practices on the ACAP of professional services firms (PSF) of accounting according to the dimensions of the absorptive capacity proposed by Zahra and George (2002). For this, an exploratory research under qualitative method of content analysis were carried out, using as a procedure the data collection through in-depth interviews in four accounting organizations. As main results, we were able to raise 41 knowledge management practices present in five dimensions of the KM proposed by Kianto and Andreeva (2014), such as strategic knowledge management, organizational culture management, human resources management, organizational structure management and management of information and communication technology. The main dimensions identified in the research were organizational culture management and management of information and communication technology. The dimensions of the Potential and Realized ACAP and its categories of acquisition, assimilation, transformation and exploitation assessed the influence of ACAP. We found that KM has a greater influence on Realized ACAP. Additionally, we have identified four insights on how accounting organizations can adopt KM practices to improve their ACAP.