RCAAP Repository

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Objective: To guide companies interested in the use of mechanisms provided by São Paulo State legislation to recover accumulated ICMS (Brazilian state VAT) credits, either to enable the monetization of these credits or their consumption. Design / Methodology / Approach: The research is documentary, exploratory and explanatory. The primary source is São Paulo State tax legislation in force, evaluated through specific variables Results: The state legislation provides that the reduction of ICMS accumulated credits is addressed through the request of special regimes and the electronic transfer of these credits through specialized electronic system (e-CredAc). This study teaches how to use of these institutes. Practical implications: Regarding the academic contribution, the study reviews link between regulation theory and the institutes for reduction of accumulated ICMS credits. The research also contributes for the several stakeholders (businessmen, lawyers, accountants, administrators, etc.) to better understand the ways of using these institutes in order to seek the realization of the credits and even prevent these assets from being written off from the balance sheets due to the low expectations of future benefits arising from them. Impacts: The study has as scientific and economic impact the reduction of inequalities among taxpayers enabling the ICMS accumulated credits issue to be treated from a public interest perspective. In addition, this study, if implemented, may contribute to the growth of companies that would no longer have significant cash disbursements for ICMS payment and could better apply such resources. Originality: The study is original since it analyzes concomitantly the instruments provided by São Paulo legislation to mitigate or at least reduce the accumulation of ICMS credits, relating each of them to the regulation theory. In addition, the study innovates by resulting in material that guides the use of each institute (generic and specific special regimes and simplified and costing e-CredAc).

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

There are many centuries that the rain, in the city, is not understood as life ; it incorporates road and health infrastructure, confined to gutters, manholes, underground galleries, returning to people perception like floods. Nowadays, the understanding about eco-systemic relationships brings new models for managing urban storm water, in the way of bioclimatic architecture, designing with nature, with contemporary principles of environmental comfort in the cities, i. e., sustainable urban development. The speech is ready; how to transfer theory into practice is one of the objectives of this work. Some places in the world have adopted this paradigm and developed methodology for public and private actions, according to a model called the green infrastructure system. Professionals in individual works also believe in that path, contributing with creative design, showing the model potential. By this principle, every place has its unique design, according to its physical territory and the cultural characteristics of its society. Considering that joint urban operations are the most advanced in urban policy for development, in Brazil, do they incorporate the urban sustainability principles brought by the green infrastructure model? That is what will be analyzed, in reference to the Água Espraiada Joint Urban Operation, in São Paulo.

This study explores the effects of the 2014-2016 Brazilian recession on credit card delinquency in the industry and on the Private Label cards in food retail in a comparative way. The study consists in initially presenting the financial industry, the credit card industry and the private label industry. Then, the study explores the historical evolution of the industry and its delinquency and, finally, through an econometric analysis, verify the response of the delinquency in the credit card industry and the private label card in food retail after simulating shocks of macroeconomic variables such as GDP, salary mass, unemployment rate, among others, by applying a VAR (autoregressive vectors) model. Additionally, the study evaluates how these variables may affect the credit card delinquency in the two types mentioned above. For this purpose, the study uses precedence tests in order to verify if there was a causality in the sense of Granger, about the default of the credit card industry and the Private Label card. Among the results found by the study, it was possible to identify that the delinquency rates of the credit card of the market and of the Private Label, have different behaviors, from the simulations of response to impulses as in the variables that precede them, being that the delinquency of the card Private Label, preceded a greater number of variables compared to the delinquency of credit cards in the industry.

Fundo Mackenzie de Pesquisa

The financial health of a company, its continuity and its management process are strengthened to the extent that society organizations demand greater transparency and stronger corporate governance practices. This is particularly relevant in relation to the operators of Health Plans, given the social and economic impact that disability controls in this type of activity can lead to the operator itself and especially to society. This research falls within the current business environment, considering that increasingly more increases the number of operators who suffer the suspension of sales of its health plans by incurring problems in servicing its beneficiaries. In this sense, the main objective of this study was to investigate whether there is a relationship between financial and non-financial data that can predict the incidence of suspension of sale of health plans characterized here by the Operators Medical Cooperatives. To do so, we attempted to build Prediction of Delinquency Model that can be used as a tool of management and control and can also help in directing the behavior of their managers. To support this study, the research literature on the concepts of credit risk, credit risk, delinquency, forecasting models, Operators on regulation and Health Plans were made. The methodology was applied to quantitative character, while the samples were obtained and selected through the data contained in the ANS website and data analysis was done with the aid of spreadsheets and free software R. As a result of the study, we obtained a model that predicts the delinquency of Medical Cooperatives thus characterized by the occurrence of the suspension of the sale of their health plans.

Os videogames, ou jogos digitais/eletrônicos, são umas das formas mais recentes de entretenimento, mais do que o cinema, a televisão ou a música. Apesar disso, o mercado mundial desses jogos já é superior ao do cinema e da música juntos. Os jogos digitais são uma forma de entretenimento que combina elementos audiovisuais a um software, para criar um objeto jogável, ou seja, que os chamados jogadores possam manipular. Podem ser jogados nas mais diversas plataformas. O que se busca analisar neste Trabalho de Conclusão de Curso é como o Direito Autoral protege a criação e distribuição dos jogos digitais no Brasil, especificamente. Os direitos autorais no Brasil possuem uma lei própria, a chamada Lei dos Direitos Autorais (Lei 9.610/98), que visa regulamentar toda a matéria dessa temática em um dispositivo único, englobando a proteção às mais diversas formas de criação, sejam artísticas ou científicas. Essa proteção é feita através do reconhecimento legal, no Brasil, dos jogos digitais como sendo softwares de computador. Há, por isso, a analogia legal dos jogos digitais como programas de computador. Há de se falar, ainda, que o software do jogo não é apenas o programa que “roda” em um tradicional computador de mesa, mas qualquer aplicação digital jogável que rode em computadores de mesa, notebooks, smartphones, consoles de mesa (Playstation 4, Xbox One, etc.), consoles de mão (Nintendo 3DS, Playstation Vita, etc.), tablets e até mesmo aqueles que “rodam” dentro de outros aplicativos digitais, como aqueles jogos do Facebook. Por isso, esse enquadramento legal dos jogos eletrônicos como softwares é extremamente necessário, visto que esse reconhecimento garante aos desenvolvedores de jogos, sejam eles pessoas físicas, no número que for, ou em uma grande empresa, a devida proteção de suas obras. Essa proteção incentiva os desenvolvedores locais a criarem seus jogos, sabendo que existe uma proteção legal contra cópias piratas ou outros desenvolvedores que busquem plagiar suas obras, além de incentivar a entrada no mercado local de grandes empresas multinacionais, que trazem seus títulos sabendo que são protegidas pelos direitos autorais. Além disso, o mercado de jogos digitais cresceu massivamente nos últimos anos, fazendo com seu público deixasse de ser apenas crianças, incluindo adolescentes, adultos e até criando um cenário profissional, no qual grandes campeonatos de videogames atraem enormes públicos, equipes profissionais e empresas interessadas em organizar e transmitir esses eventos. Pelo que veremos no Trabalho a seguir, esses eventos são plenamente possíveis em nosso ordenamento, sendo também bem regulados e protegidos pelas mesmas leis, o que é importantíssimo, dada a proporção tremenda que esses eventos chegaram, sendo extremamente importantes para o mercado nacional. Vemos que os jogos digitais têm sua proteção autoral plenamente garantida em território nacional, sendo que as mesmas medidas de proteção cabíveis à outras criações, como músicas e filmes, também são aplicáveis aos jogos digitais.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Igreja Presbiteriana do Brasil

Disponível online: https://youtu.be/W-OSHlh0444

Fundo Mackenzie de Pesquisa

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

The research proposes to assess the impact and consequences that changing the handwriting to printed was in the sixteenth century, especially in the Protestant Reformation, and how this contributed to the spread of the printed book. Printing with movable type, Gutenberg spread, greatly influenced the printing of books. One of the factors that contributed to the success of this new technology was new support for printing, paper. This new book is now on paper, is printed in unimaginable quantities and in a short time, from the book manuscript on parchment. Against this backdrop, the Protestant Reformation effectively has its beginning. The reformers, as anyone used to this new service and support to spread their ideas. This research proposes to study this issue related to the impact it had on the cultural and religious life of the sixteenth century.

Fundo Mackenzie de Pesquisa

The dynamics of urban flows is directly involved with mobility and attractiveness of uses. As a result, the cause and effect between the development of urban space and infrastructure are complex and are never immediate. This research points out the development plan of urban space from the perspective of mobility, connections and accessibility through Transit Oriented Development, seeking urban requalification. The 2030 Plan of Bordeaux’s city illustrates an urban plan that includes urban infrastructure, land use and mobility, with an emphasis on sustainability and quality of life, based on the Tramway. In Brazilian context, Santos city is covered due to the implementation of the first Tramway in São Paulo state and aims to requalificate the project intervention areas. For such an observation was made reading and iconographic reproduction of the master plans of the two cases and then analyzed using the same parameter categories developed for this research. The research aims to find elements of the studied projects that reach urban requalfication.

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

Fundo Mackenzie de Pesquisa

The shortage of normative data in instruments and specific tests for the Brazilian population is a challenge to the professionals that intend to measure the effectiveness of its work. At the practical clinic, many diagnoses, preventions and treatments are established with the use of tests or measuring instruments. Instruments and tests that cover the motor developing aspects of manual coordination ability are even harder to find on the Brazilian children s norms and are important to notice the motor coordination issues that may affect their ability to take care of themselves, social activities and school performance. This study intended to find validation evidences of three manual motor ability tests, Purdue Pegboard, Finger Tapping and Simple Reaction Time in 134 right-handed children of 5 and 6 years old from two schools based in São Paulo, one of which is a private school and the other one is a public school with different socioeconomic levels. The specific objectives were intended to compare the performance of the manual motor ability tests between sexes and ages of 5 and 6 years olds, and to verify whether there was a performance difference in the tests between the children from the public and private school. The results showed a significant correlation between the three tests helping to validate the theory. Regarding the specified objectives, it was observed that between all the manual motor ability, only on the Purdue Pegboard 3 and 4 sub-tests did the girls perform better than the boys; the older children achieved a better performance on the tests; and the manual motor ability tests performance doesn t depend on which type of school the children attend.