Made available in DSpace on 2016-04-27T16:33:31Z (GMT). No. of bitstreams: 1 Mauricio Fonseca Polato.pdf: 2127502 bytes, checksum: 0ca7528d7ae622cc1437bff95eb11f74 (MD5) Previous issue date: 2008-02-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This historical research aims at studying Fundação Escola de Comércio Álvares Penteado (Fecap) and the development of the commercial education in São Paulo, from 1902 to 1931. The objective is, in the first place, to describe the urban development that took place in the São Paulo State capital that justified the creation of the referred school in 1902. Subsequently, to analyse the people involved in its foundation, their relationship networks and the expectations they had about the commercial education, connecting the new group discourse to the history of Fecap until the advent of the Decree 20.158, from June, 30th, 1931 - a federal rule that enforced the organization of commercial education and regulated the accounting profession in the country. Therefore, it is the object of this research, to study this private institution during a period when the state regulation was practically absent. Ultimately, it intends to show how the development of commercial cousers took place in the city of São Paulo, having Fecap as a model. What was understood by commercial course and the courses offered during its first 29 years of existence. The research is based on the administrative documentation of Fecap, on news and articles published in newspapers and specialized journals at the time, on the federal law, commemorative publications from the institution and the bibliography on the history of accountancy in Brazil / Esta pesquisa histórica visa o estudo da Fundação Escola de Comércio Álvares Penteado (Fecap) e o desenvolvimento do ensino comercial em São Paulo, de 1902 a 1931. Tem como objetivo, em um primeiro momento, descrever as transformações urbanas que ocorreram na capital paulista que justificaram a criação de tal escola em 1902. Posteriormente, analisar as pessoas envolvidas na sua fundação, sua rede de relacionamentos e expectativas que tinham em relação ao ensino comercial, relacionando os discursos deste novo grupo social com a história da escola até o advento do Decreto nº 20.158, de 30 de junho de 1931 - norma federal que prescreveu a organização do ensino comercial e regulamentou a profissão de contador no país. Portanto, estudar esta instituição privada no período em que praticamente é ausente a regulamentação estatal. Por fim, demonstrar como se deu o desenvolvimento do ensino comercial na cidade de São Paulo, tendo a Fecap como modelo. O que entendiam como curso comercial e quais foram os cursos oferecidos no decorrer dos seus primeiros 29 anos de existência. A pesquisa baseia-se na documentação administrativa da Fecap, artigos e anúncios publicados em jornais e revistas especializadas da época, na legislação federal, livros comemorativos da instituição e bibliografia acerca da história do ensino contábil no Brasil

A 2T2C ferroelectric memory cell consisting of a select transistor, a read transistor and two ferroelectric capacitors that can be operated either in FeRAM mode or in memristive ferroelectric tunnel junction mode is proposed. The two memory devices can be programmed individually. By performing a combined readout operation, the two stored bits of the memory cells can be combined to perform in-memory logic operation. Moreover, additional input logic signals that are applied as external readout voltage pulses can be used to perform logic operation together with the stored logic states of the ferroelectric capacitors. Electrical characterization results of the logic-in-memory (LiM) functionality is presented.

A 2TnC ferroelectric memory gain cell consisting of two transistors and two or more ferroelectric capacitors (FeCAP) is proposed. While a pre-charge transistor allows to access the single cell in an array, the read transistor amplifies the small read signals from small-scaled FeCAPs that can be operated either in FeRAM mode by sensing the polarization reversal current, or in ferroelectric tunnel junction (FTJ) mode by sensing the polarization dependent leakage current. The simultaneous read or write operation of multiple FeCAPs is used to realize compute-in-memory (CiM) algorithms that enable processing of data being represented by both, non-volatilely internally stored data and externally applied data. The internal gain of the cell mitigates the need for 3D integration of the FeCAPs, thus making the concept very attractive especially for embedded memories. Here we discuss design constraints of the 2TnC cell and present the proof-of-concept for realizing versatile (CiM) approaches by means of electrical characterization results.

Made available in DSpace on 2015-12-03T18:35:30Z (GMT). No. of bitstreams: 1 Amanda_Russo_Chirotto.pdf: 2463342 bytes, checksum: e853ab3413087ef6feae9bdab1270480 (MD5) Previous issue date: 2014-09-04 / The conceptual basis of the Human Capital Theory determines that one individual, upon acquiring more knowledge and skills, would increase their human capital value, and consequently increase their employability, productivity and income potential. Another important factor is that investment in education leads to an increase in future income, and would have the individual stand out in the society in the form of welfare and technological innovation (CUNHA; CORNACCHIONE JUNIOR; MARTINS, 2010). Considering this assumption, this study aimed to analyze the influence of the master s degree in alumni of the Accounting Sciences course from FECAP from the perspective of the Human Capital Theory. Therefore, a descriptive research was conducted, which used a quantitative and qualitative approach, comprising three steps: a) field survey with a questionnaire applied to all the alumni who graduated until August 30, 2013; b) document analysis of curriculum Lattes of all alumni who responded to the questionnaire, and c) inquiries of alumni PhD to analyze their professional, academic and social trajectory after the Master s degree. The sample comprised 180 alumni with Master s degree and 4 PhD. Data was analyzed using descriptive statistics, factor analysis, and analysis of interview transcripts. The survey results allowed us to identify that Masters in Accounting Sciences from FECAP are mostly male, mean age of 47 years, married, with children, residents in the city of S??o Paulo and majored in Accounting Sciences, whose main paid activity are the market and academy, most are employed in the private sector and have compensation exceeding R$ 9,000.00. The survey showed that there is an improvement in the salary range upon completion of the course. However, men receive the highest remuneration. When considering the main paid activity, data showed that the market pays better than the academy. Most chose the master's degree aiming to expand the possibilities of work, for personal fulfillment and satisfaction and to join and/or ascend the teaching profession. The main factors perceived by FECAP masters as most influenced by the master title (CUNHA, J. V. A., 2007) were: academic spirit, professional differentiation, analytical skills, employability, career opportunities, respectability and academic/professional recognition. When performing the factor analysis, three factors were obtained, considering only ten variables: Factor 1 - nominated Personal Satisfaction, Factor 2 - nominated Employability and Compensation and Factor 3 - nominated Professional Highlight. The academic contribution of FECAP masters focuses on the guidance and participation in examination boards. By analyzing the professional, academic and social history of the PhD in Accounting Sciences, we detected that respondents recognize their role as researchers and the importance of scientific production to society. It is possible to consider that the title has positively influenced FECAP alumni considering the factors recommended by the Human Capital Theory. However, it is still necessary to improve their participation in higher education institutions and their role as researchers, to increase scientific production. / A base conceitual da Teoria do Capital Humano estabelece que um ind??viduo ao adquirir mais conhecimentos e habilidades, aumentaria o valor do seu capital humano, e em consequ??ncia aumentaria sua empregabilidade, produtividade e rendimento potencial. Outro fator importante, ?? que o investimento em educa????o ocasiona um aumento de renda futura, e proporcionaria ao individuo destaque na sociedade na forma de bem-estar social e inova????o tecnol??gica (CUNHA; CORNACCHIONE JUNIOR; MARTINS, 2010). Diante deste pressuposto, o objetivo geral deste trabalho foi analisar a influ??ncia do t??tulo de mestre nos egressos em Ci??ncias Cont??beis da FECAP sob a ??tica da Teoria da Capital Humano. Para que este objetivo pudesse ser atendido, foi realizada uma pesquisa descritiva, que utilizou de abordagem quantitativa e qualitativa, composta por tr??s etapas: a) pesquisa de campo com a aplica????o de um question??rio para todos os egressos formados at?? 30/08/2013; b) an??lise documental do curr??culo Lattes de todos os egressos que responderam ao question??rio e c) entrevista com os egressos doutores, para analisar a trajet??ria profissional, acad??mica e social dos egressos ap??s o mestrado. A amostra foi composta por 180 egressos mestres e 4 egressos doutores. Os dados foram analisados com base em estat??stica descritiva, an??lise fatorial e an??lise das transcri????es das entrevistas. Os resultados da pesquisa permitiram identificaram que os mestres em Ci??ncias Cont??beis da FECAP s??o majoritariamente do g??nero masculino, com idade m??dia 47 anos, casados, com filhos, residentes da cidade de S??o Paulo e com forma????o em Ci??ncias Cont??beis, tem como principal atividade remunerada mercado e academia, a maioria est?? empregada no setor privado e tem remunera????o acima dos R$ 9.000,00. A pesquisa apontou que h?? uma melhora na faixa salarial ap??s a conclus??o do curso, por??m, os homens recebem as remunera????es mais altas. Ao considerar a principal atividade remunerada os dados apontaram que o mercado remunera melhor que a academia. A maioria escolheu o mestrado visando ampliar as possibilidades de trabalho, para obter realiza????o e satisfa????o pessoal e para ingressarem e/ou ascenderem na carreira docente. Os principais fatores percebidos pelos mestres da FECAP como mais influenciados pelo t??tulo de mestre (CUNHA, J. V. A., 2007), foram: esp??rito acad??mico, diferencia????o profissional, compet??ncias anal??ticas, empregabilidade, oportunidades na carreira, respeitabilidade e reconhecimento acad??mico/profissional. Ao realizar a an??lise fatorial foram obtidos tr??s fatores, considerando apenas dez vari??veis: Fator 1 - nominado Satisfa????o pessoal, Fator 2 - nominado Empregabilidade e Remunera????o e Fator 3 - nominado Destaque profissional. A contribui????o acad??mica dos mestres da FECAP se concentra nas atividades de orienta????o e participa????es em bancas examinadoras. Ao analisar a trajet??ria profissional, acad??mica e social dos egressos doutores em Ci??ncias Cont??beis, contatou-se que os entrevistados reconhecem o seu papel como pesquisador e a import??ncia da produ????o cient??fica para a sociedade. ?? poss??vel considerar que o t??tulo influenciou positivamente os egressos da FECAP considerando os fatores preconizados pela Teoria do Capital Humano, por??m, ainda se faz necess??rio melhorar a participa????o dos egressos em institui????es de ensino superior e o seu papel como pesquisador, para o aumento da produ????o cient??fica.