Consórcio público regional de resíduos sólidos do Seridó/RN: perspectivas de um novo modelo de gestão

The problem of solid waste that involves the management, the management and the allocation of these is an issue that permeates all spheres of society, which denotes environmental implications that contribute to the discussion of the environmental crisis in progress. From this perspective, this study aims to investigate and understand the role that consortia, especially the Regional Public Waste Consortium Solid Seridó/RN have waste management, in order to observe their strengths and weaknesses in order to conclude whether they are an appropriate solution to the problem of solid waste. In studying a region that is undergoing a process of institutional organization guided in the solid waste, the focus turned into an interesting academic research point. Since this is a qualitative research, readings were taken of relevant authors to the object and the following legal frameworks, namely: the National Basic Sanitation Policy (Law nº 11.445/2007), the National Policy on Solid Waste (Law nº 12.305/2010 ) and the Law on Public Consortia (Law nº 11.107/2005). The consortium region has about 290.000 inhabitants, generated 40.000 tons of waste a year. As for the final disposal of waste, all municipalities in the region deposit their waste in the open, or in garbage dumps. In the analysis of the Consortium Seridó, a list of issues that are hindering their implementation has been identified. The demands come mainly from the political sphere, but also financial, technical and logistical. It is expected that with the realization of the Consortium by building its supporting structures (overfill Station and Landfill), a new model of solid waste management is implemented.

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels