RCAAP Repository

This research aimed to find contributions to theory can be obtained through interventionist research in implementation of costs and setting prices in small business. The methodology was based on the framework of Labro and Tuomela (2003) and consisted of two phases. The first phase called knowledge sharing was developed based on the concept SECI (Socialization, Externalization, Combination and Internalization) developed by Takeuchi and Nonaka (2008). The second phase, interventionist, also proved successful. It was found that the training phase had a relevant interest in achieving the objectives of the research. It was also found that replication of this methodology requires some important precautions, including: (1) it is necessary to prevent competitors participate in the same training group as well as intervention, (2) it is necessary that researchers have experiences professionals with the theme and the reality of micro and small enterprises, (3) the training phase has to be presented in a language appropriate to the reality of these managers / entrepreneurs. The evidence shows that improvements in cost control were more pronounced in two of the three companies studied. These two companies have controls that may be appropriate and the results suggest that the degree of quality of these controls is influenced by the active participation of a partner in financial control. This allowed the interventions resulted in improvement in controlling costs and selling price. A better understanding of the costs allowed an increase in business confidence in negotiating prices with customers. The results should be analyzed considering the limitations of this study that analyzed a sample of only three small industries located in the metropolitan region of São Paulo city, set in the metallurgical sector, but with different characteristics very similar to the population of small companies. Future research may be conducted using the actual sample of participating companies, which can investigate the benefits of the intervention on a larger interval of time. Sized companies with sales higher levels with better management controls, could to need modern techniques of management control as Balanced Scorecard or Target Costing.

Instituto Presbiteriano Mackenzie

Fundo Mackenzie de Pesquisa

In this study we aimed to perform an analysis of tax incidence in the activities the "third sector". To this end we start from an analysis about what this sector is considered by checking their appearance in Brazil, as in comparative law, especially as regards England, for a time thereafter, presenting critical legal and economics end of the election, demonstrating the difficulty in conceptualizing this particular segment and which is booming, compared to the minimalize state and its difficulty in providing educational and assistance services. Firmed these assumptions we focused our work on the concept of tax immunity, from a historical study of doctrine, thus achieving the largest object of this work that is the analysis of the immunities precepts regarding taxes and social contributions, respectively, contained in Articles 150, section VI, "c", and 195, § 7, both of the 1988 Brazilian Constitution. The analysis in question was based on the current legislation on the subject, doctrine and jurisprudence related and, in the absence of depletion of the topic in the academic and judicial fields, this paper presents the controversial topics, indicating based on research developed, the possible developments of the theme.

Instituto Presbiteriano Mackenzie

Universidade Presbiteriana Mackenzie

This project aims to explore the verbal and non-verbal languages used in publicity campaign ads of a nationwide magazine (VEJA). The publicity presentation of objects of any kind is so powerfull that can, undeniably, be contested. It attracts the readers from all the sides. The statements presented in the messages come to meet the consumer´s expectations, making them happy and believing in the possibilities of having their desires fulfilled. Therefore, the main purpose of this work is to analyze those ads, verifying how both the visual and verbal languages shown in them take part in the reader´s persuading process. To do so, our project considers as theorical base general aspects of the advertising publicity, the word usage in advertising, the argument and Aristóteles and Perelman´s Rhetoric. We also emphasize the importance of the visual aid as an argument component in advertising and the relationships there are between texts and images, supporting the persuading process. The conclusion of this work showed that the publicity argument uses the verbal and visual languages with the intent of persuading the reader.

Fundo Mackenzie de Pesquisa

Discusses the mythical study of the car through the movies passing at the same time by the history of cars using like main basement the theory of Roland Barthes. Reports, understands and gives form to the myth by exploring it as a cultural phenomenon, establishing a relation-ship between the mythical of the car and movies. Shows how the vehicle has an important role in helping to build the characters and the atmosphere of the film. Presents and analyzes vari-ous trends in automotive customization, relating them to the context of contemporary culture and showing them as tools for automotive creation myth. Emphasizes the questions discussed earlier, culminating in a proposal to use the myth as creative element in the design process. Relates to the current design process for permeating concepts as form and function, Gestalt, design thinking, experience design, emotional design, and semantics in product design. It also demonstrates a possible interdisciplinary methodology based on emotional design that adds to existing concepts and methodologies to facilitate the identification or production of myth

O trabalho discorre que a arquitetura não seja capaz de curar uma enfermidade de uma doença como o câncer em questão, é possível que esta seja pensada de forma a amenizar o sofrimento deste usuário que se mostra tão sensível e vulnerável psicologicamente, e projetar um conjunto arquitetônico voltado para as crianças, adolescentes e seus acompanhantes, que são pessoas fragilizadas pela doença e merecem um olhar diferenciado...

This dissertation aims to assert the quality and use potentiality of a building method, designed by the Brazilian/Catalan architect Joan Villá at the Housing Laboratory of the Faculdade de Belas Artes de São Paulo (Fine Arts Faculty of São Paulo / Brazil) and then at the Unicamp (University of Campinas São Paulo/Brazil), where it was specially applied in its Student Housing Campus (Campinas), with the use of the proposed technollogy, simple and easy workable steel framed ceramic pattern. The study takes also in account the importance and value of that experiment and innovation as a contribution to the the Brazilian Architecture as part of Villa´s professional life.

This work analyzes the pictures and the writing in high school History books in accordance with Programa Nacional do Livro Didático (National Textbook Program) PNLD, created by the federal government in 1985. The data from this survey, organized in graphs and tables, identified permanence and changes in the pictures and in the writing of high school History books through a comparative table of the two most sold books to PNLD with four other previous collections published by major publishers, two of them published between 1980 and 1990, when PNLD did not cover History in High School and two other editions published between 1960 and 1970, thus preceding PNLD. Initially we recovered the history of PNLD when it was observed that this program has helped to increase the number of teaching collections and to bring major foreign publishers to Brazil, as the purchase of millions of books which were given for free to all public schools in the country, was guaranteed by the government. This new reality has helped to promote a more careful publishing of textbooks since Basic Education Department, in partnership with federal universities assumed the responsibility to coordinate and evaluate the competing works. Although it was created in 1985, it was only in 2005 that PNLD contemplated History and so far two high school PNLDs were conducted related to it, the first one was between 2007 and 2008 and the other between 2011 and 2012.

The accounting records which have been created based on the owners concern, motivated on his ownership protection and property control, became subject to publicity, as far as the entrepreneurship began to fit the modern corporation feature, what implies in the countries where the capitalism system applies a must for issuing the Balance Sheet and the Annual Income Statement. Due to the growing gap between the book value, which is performed under the Generally Accepted Accounting Principles, and the market value, there comes a need to provide a uniform procedure and a disclosure for that issue in order to report and analyze the available information within a diverse way, which has been the trend to report and announce the corporation valuation and performance. This job seeks reporting some procedures that have been recently performed, informing more properly the stakeholders, concerning the pub-lic corporations, their value in currency, and testing a model based on obtainable open data basis elements.

Fundo Mackenzie de Pesquisa

This work presents a face detection system that uses a Bayesian Network to combine information from different computational cheap visual operators. The aim in this work is to show that combining simple features in a Bayesian Network allows building an enhanced face detector system, increasing the detection rate and speeding up the face detection process. This face detector has been developed to work in the stream acquired by a USB computer camera. After the detector finds a face in the stream, a face tracking system begins to work, locating the eyes position at the screen. The system is part of a high precision optical mouse system that will be used in human-computer interface, helpin users with certain disabilities.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Os últimos anos têm sido marcados por grandes manifestações populares no Brasil. Por via de regra, a realização de passeatas ou protestos tem sido motivada por um sentimento de falta de representatividade, sentido pela população em relação à classe política, e por questões relacionadas aos gastos públicos. Em suma, é possível identificar, no cenário atual, um diálogo entre a “representatividade” e os “gastos públicos”. Desta relação, apresenta-se oportuno o estudo das emendas parlamentares individuais ao orçamento, que reúnem em seu em torno discussões ligadas tanto à questão da “representatividade” quanto aos “gastos públicos”. Com este propósito, o presente artigo ressalta a importância do Poder Legislativo na elaboração da peça orçamentária, traça um panorama do orçamento público, destaca as mudanças promovidas pela Constituição Federal de 1988 quanto à proposição de emendas orçamentárias e discorre sobre as emendas individuais. A partir disso, as emendas parlamentares individuais ao orçamento são analisadas à luz da “representatividade” e dos “gastos públicos”, destacando-se as limitações impostas pela Resolução 1º/2006 do Congresso Nacional e as mudanças promovidas com a aprovação do orçamento impositivo.

Fundo Mackenzie de Pesquisa

The influence of cartoons on children is a recurring theme in research over the last decades, which demonstrates a concern with the quality of what is produced and exhibited, especially on television. Studies in the area of education focus on the effects that cartoons have on children's interactions and on the messages that are conveyed to children. When they address the school scenario, they often refer to the role of teachers as facilitators and the use they make of cartoons as a pedagogical resource. This research, linked to the field of teacher training, aims to investigate the place occupied by cartoons in Early Childhood Education, based on the following questions: Are cartoons used as toys by teachers and children? How do children reinterpret cartoons at the time of playing? How are cartoons incorporated/translated into play? What place do they occupy in the teachers' planning and in the School Plan? To carry out the research, the qualitative approach has been followed. The teachers of Early Childhood Education 3 and 4 and the children of Early Childhood Education 3, 4 and the first year of elementary school were interviewed. The teachers' weekly plans for the year 2017, textbooks and the School Plan were also analyzed and field observation was performed. The theoretical framework is based on the issues of the notion of toys, games and cartoons in Early Childhood Education, with the contribution of the following authors regarding the development of children, cartoons and playful cultures: Montessori (2010), Wallon (2010), Malaguzzi (2016), Kishimoto (2016), Brougère (1998), Pacheco (1998), Huizinga (1996) and Dornelles (2001). The results revealed that teachers utilize cartoons as a pedagogical resource to complement content, serving as a strategy to teach some of the weekly plans' propositions.