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

Determinaçao do indice de balneabilidade do açude de Bodocongo em Campina Grande-PB, Brasil, a partir de indicadores biologicos

CARVALHO, Aurean de Paula et al. Determinaçao do indice de balneabilidade do açude de Bodocongo em Campina Grande-PB, Brasil, a partir de indicadores biologicos. Educação Ambiental em Ação, v. 28, 2009

Do encantamento dos números à realidade dos fatos: conciliação entre os balanços patrimonial e social da ALUNORTE

The social balance is turning into an instrument capable of identifying the Organizational Commitment socio-environmental. The objective of the Social Balance is to present the application of company resources on socio-environmental investments internally and externally. The research was developed based on the Balance Social and Sheet from Alumina North Brazil S / A, ALUNORTE, for fiscal years 2008 and 2009, with the purpose of describing the finding of the Balance Social and Sheet from ALUNORTE about social responsibility. To validate the proposal were doing comparisons between accounting and financial datas from Alunorte and Y.Yamada, in order to highlight what they say and indicators confirm the privileges of the first against second

Demanda química de oxigênio, clorofila a e comunidade fitoplanctônica como indicadores da qualidade da água no Canal do Pataxó/RN

The current study examined spatial-temporal modifications and water quality through chemical and biotic indicators during both dry (January, February and November 2006) and wet seasons (March to June 2006). This study was carried out in Armando Ribeiro Gonçalves Reservoir, RN, Canal do Pataxó and after the water station treatment (WST). The physical-chemical parameters were measured in situ and inorganic nutrients, chlorophyll a and Free Oxygen Demand (FOD) were analyzed in laboratory conditions. Quali quantitative analyses of phytoplankton were carried out utilizing Sedgwick-Rafter camera. Results indicate that DQO concentrations were low. FOD concentrations in the reservoir were comparatively higher in the dry season (5.21 mgL-1; 5.64 mgL-1 e 6.05 mgL-1) in relation to the wet season (4.52 mgL-1; 4.12 mgL-1 e 4.92 mgL-1), in surface, intermediate and bottom waters, respectively. FOD values were inferior to 1.0mgL-1in both Canal do Pataxó and after WST, which is considered adequate for public use reservoirs. Although FOD concentrations were low, Armando Ribeiro Gonçalves Reservoir, Canal do Pataxó and WST were classified as euthophizied, mesotrophic ad oligotrophic, respectively, considering the Index of Trophic State Criteria. Chlorophyll a concentrations in the study reservoir were higher in the surface (199.2 µgL-1) during the wet season, whereas in Canal do Pataxó concentrations decreased from 1.56 µgL-1 to 0.028 µgL-1, and after WST values were low (0.059 µgL-1). Dominance of cianobacterias, such as Planktotrhix agardhii (dry season) and Microcystis sp (wet season) was registered in all three areas. In the reservoir and Canal do Pataxó, density of cianobacterias, such as P. agardhii and Microcistys sp., was superior to the values allowed by the Health ministry (HM). However, after WST, density values of cianobacteria were inferior to values established by the HM

Estudos analíticos dos grafoelementos do eletroencefalograma em sono: fusos do sono, ondas agudas do vértex e o gradiente de freqüência e amplitude, como indicadores de comprometimento neurológico na criança

Innumerable studies have focused been reported on the sleep spindles (SS), Sharp Vertex Waves (SVW) and REM, NREM Sleep as indicators interpreting EEG patterns in children. However, Frequency and Amplitud Gradient (FAG) is rarely cited sleep parameter in children,that occurs during NREM Sleep. It was first described by Slater and Torres, in 1979, but has not been routinely evaluated in EEG reports. The aim of this study was to assess the absence of SS, SVW and FAG, as an indication of neurological compromise in children. The sample consisted of 1014 EEGs of children referred to the Clinical Neurophysiology Laboratory, Hospital Universitário de Brasília (HUB), from January 1997 to March 2003, with ages ranging from 3 months to 12 years old, obtained in spontaneous sleep or induced by choral hydrate. The study was transversal and analytical, in which, visual analysis of EEG traces was perfumed individually and independently by two electroencephalographers without prior knowledge of the EEG study or neurological findings. After EEG selection, the investigators analyzed the medical reports in order to define and correlate neurological pattern was classified according to the presence or absence of neurological compromise, as Normal Neurological Pattern (NNP), and Altered Neurological Pattern (ANP) respectively. From the visual analysis of the EEG(s), it was possible to characterize 6 parameters: 1- FAG present (64,1%); 2- FAG absent (35,9%); 3 - normal SS (87,9%); 4 - altered SS s (12,1%); 5 - normal SVW s (95,7%); 6 - altered SVW s (4,3%). The prevalence of well-formed FAG is found in the 3 months to 5 years age group in the children with NNF. FAG was totally absent from the age of 10 years. When comparing the three sleep graphielements, it was observed that SVW and SS were predominant in children with NNF. However, FAG absent was more prevalent in the ANF than in altered SS an SVW. The statistical analysis showed that there is a strong association of FAG absent, with isolated alteration, in ANF patients, in that the prevalence ratio was 6,60. The association becomes stronger when FAG absent + altered SS(s) is considered (RP= 6,68). Chi-square test, corrected by Yates technique, showed a highly significant relation for FAG ρ= 0,00000001, for error X of 5%, or else the 95% confidence interval (ρ<0,05). Thus, the FAG absent were more expressive in ANF patient than altered SS(s) and SVW(s). The association becomes stronger in order to establish a prognostic relation, when the FAG is combined with the SS. The results os this study allow us to affirm that the FAG, when absent at ages ranging from 3 months to 5 years , is an indication of neurological compromise. FAG is an age-dependent EEG parameter and incorporated systematically, in the interpretation criteria of the EEG of children s sleep, not only in the maturational point of view, but also neurological disturbances with encephalic compromise

Mortalidade da população em idade ativa (PIA) por doença cardiovascular e câncer nas capitais e nas regiões metropolitanas brasileiras: associação com indicadores socioeconômicos

Universidade Estadual do Rio Grande do Norte

Impacto da estratégia saúde da família com equipe de saúde bucal sobre indicadores de saúde bucal: análise em municípios do nordeste com mais de 100 mil habitantes

This study examined in municipalities of Northeast of Brazil with more than one hundred thousand people who incorporation of Oral Health Teams (OHT) into the Family Health Strategy (FHE) the possible impact on oral health indicators. Sought to answer whether implementation OHT brought the best indicators of health problems and coverage, compared to areas without coverage by the FHE through a community trial in parallel, quasi-randomized. In each of the municipalities surveyed were 20 census tracts, 10 were located in areas covered by oral health teams in the ESF and 10 industries in areas not covered. The final sample consisted of 59.221 individuals. We compared oral health indicators related to health problems, access to services and coverage of oral health actions. The analysis strategy was based on the calculation of prevalence ratios and confidence intervals, adjusted for confounding factors through Poisson regression with robust variance. It also has measured the association between an indicator of social inequality for comparison between areas. The best results are associated with indicators of access and coverage of oral health actions at the expense of the indicators of health problems, suggesting a possible maintenance of a traditional model of practice yet. The results also suggest a possible effect of a specific policy in the area of primary care on inequality in access. From the discussions presented throughout this work, we can see that the impact analysis of public policy, obtained by comparing areas with and without the intervention, not only captures the effect on the target population, but other dimensions of organization service and therefore should be understood as one of the analytical possibilities related to the management

O histórico de uma pesca tropical utilizando indicadores ecossistêmicos

When scientists study methods, theory and standards in an inseparable form, he is facing a paradigm. Throughout the development of a determined science, paradigms can change by changing the methods, objective and standards of research. Fisheries science is changing the paradigm moving from the paradigm of maximization in the use of resources, quantified by the index of the catch, which was influenced by evolutionary concepts such as Optimal Foraging Theory, to the sustainability paradigm that seeks its foundation in the fishery ecosystem perspective. The goal of this study was to review methods, theory and the history of ecosystem indexes of fishery science that attempts to determine sustainability of fishery resources from the data capture. Ecosystems indexes by themselves may not be useful to measure the sustainability of fishing because they focus only on the environmental or ecological side of the sustainability tripod. Probably to measure the sustainability of fishing these indexes should include in the future the Payments for Ecosystem Services and Social Resilience. Thus the methods and theories are in constantly changing within science to meet the most current paradigm

O Fundef e o Fundeb como política de financiamento para a valorização do magistério: efeitos na carreira e na remuneração dos professores da rede pública estadual de ensino do RN

Le présent étude analyse les effets de la politique de financement de l éducation de base, par les Fonds contables, Fundef et Fundeb, et sa proposition de valorisation de l enseignement, en considerant les dimensions de la carrière et de la rémunération des professeurs de l éducation publique de l état du Rio Grande do Norte, entre les années de 1996 et 2000. Pour comprendre les contraintes de l évaluation des politiques publiques, en cherchant aussi les contribution en Marx (1996) selon qui « le concret est concret » et que la dialétique du concret peut appuyer pour la tentative de capter le fenomène étudié. On a utilisé encore le référentiel bibliographique relatif au financement de l éducation et la valorisation de l enseignement à partir de la littérature reférente aux dimensions de l objet (Fundef et Fundeb) et (carrière et rémuneration). Dans la recherche documental, au-delà des législations, directrices nationales et locales pertinentes, se sont utilisés des donnés référents aux ressources, disponibles à la Finbra, Trésor National, SIOPE/RN, INEP/MEC, des informations du résumé de la feuille et feuille de payement du Secrétariat d État, de l Éducation et de la Culture (SEEC) et 289 bulletins de salaire de 21 professeurs. On a réalisé interview semi structurée avec une quantité de 9 professeurs, reférent à la carrière, et un questionaire appliqué à 12 professeurs relatif à la remuneration. On considère que sur les résultats reférents aux indicateurs éducationnel, dans la période Fundef il y a eu une réduction des inscriptions aux écoles de l état comme aussi aux fonctions des professeurs de l Enseignement Fondamental, et cela correspond à 37%. À partir de la vigence du Fondebe (2007 - 2010) ces indicateurs ont équalisé. Pendant toute la période, 1996 et 2010 il y a eu une augmentation des inscriptions de 119,03%, et aussi aux fonctions des professeurs de 77,44%. Par rapport aux informations de financement, on a constaté que, du minimum exigé (60%) sur l aplication des fonds à la rémuneration de l enseignant, on applique pour la période des deux fonds, plus que le minimum exigé, c est-à-dire de 83,29% à 98,89% des fonds. Les effets des fonds sur la carrière des 9 professeurs n ont pas été satisfactoires, si l on considère la promotion et la progression. Au cas de la promotion des 9 de ces professeurs, un seul a évolué son niveau (les titres) mais a, au même temps, rétroagit dans sa progression. Pour la progression des 9 professeurs, 8 d entre eux ont sa progression retardée, ce qui correspond à entre 2 et 5 classes, et ce qui provoque un préjudice qui varie entre 10% à 45% sur sa remunération. La différence d une classe à l autre correspond à 5% de son salaire. On évalue que les avantages financières contribuent pour la remunération avec un pourcentage plus élevé que son salaire, ce qui diminuent pendant lo Fundeb. Par rapport à la remunération un professeur de 24 ans de service avec formation, n arrive même pas à gagner 2 salaires minimums. Le professeur de 30 ans de service, maître, reçoit un salaire, en 2010, qui correspond a moins de 3 salaires minimums, c est-à-dire, une proportion de 2,82 et une remuneration qui correspond à un peu plus que 3 salaires minimums, c est-à-dire, une proportion de 3,66. L enseignement n est pas très favorisé si on le met face à d autres profession qui ont aussi l exigence de formation supérieure, ce qui provoque un effet négatif pour voir l enseignement comme profession. À propos des effets sur la rémuneration, on conclue qu il y a eu une amélioration mais encore insufisante, surtout si l on compare au Salaire Minimum annuel. On évalue que les fonds Fundef et Fundeb n ont pas été capables de promouvoir la valorisation de l enseignement dans le contexte de carrière et rémuneration. On observe quelques résultats négatif dans la politique de fonds, une fois qu il y aurait en avoir avec l incapacité de tel politique en promouvoir la dite valorisation de l enseignement, ce qui est une des causes, le financement avec des restriction budgétaire

Acurácia dos indicadores clínicos do diagnóstico de enfermagem volume de líquidos excessivo em pacientes submetidos à hemodiálise

Trasnversal study, with the objective of evaluating the accuracy of clinical indicators of nursing diagnosis excessive fluid volume in patients undergoing hemodialysis. The study occurred in two stages, the first consisted of the evaluation of the diagnostic indicators in study; and the second, the diagnostic inference conducted by nurse diagnosticians. The first stage occurred from december 2012 to april 2013, in a University Hospital and a Hemodialysis Clinic in Northeastern of Brazil, with a sample of 100 chronic renal failure patients on hemodialysis. The data were selected through an interview form and a physical examination, organized into spreadsheets and analyzed as to the presence or absence of the indicators of diagnosis excessive fluid volume. In the second step, the spreadsheets were sent to three nurses diagnosticians, who judged the presence or absence of diagnosis in the clientele searched. This step was conducted from july to september 2013. For analysis of the data, we used descriptive and inferential statistics. In the descriptive analysis, we used measures of central tendency and dispersion. In inferential analysis, we used the tests Chi- square, Fisher and prevalence ratios. The accuracy of the clinical indicators pertaining to the diagnosis were measured as to the specificity, sensitivity, predictive values, likelihood ratios and Diagnostic Odds Ratio. Also developed a logistic regression. The results were organized in tables and discussed with literature. This study was approved by the Ethics Committee in Research of the Federal University of Rio Grande do Norte, with Presentation Certificate for Ethics Appreciation nº 08696212.7.0000.5537. The results revealed that the diagnosis studied was present in 82% of patients. The characteristics with prevalence above 50 % that stood out were: azotemia, decreased hematocrit, electrolyte imbalance, intake exceeds output, anxiety, edema, decreased hemoglobin, oliguria and blood pressure changes. Eight defining characteristics were presented statistically significant association with the nursing diagnosis investigated: pulmonary congestion, intake exceeds output, electrolytes imbalance, jugular vein distension, edema, weight gain over short period of time, agitation and adventitious breath sounds. Among these, the 10 characteristics which showed higher prevalence ratios were: edema and weight gain over short period of time. The features with the highest sensitivity were edema, electrolytes imbalance and intake exceeds output and the standing out with greater specificity were: anasarca, weight gain over short period of time, change in respiratory pattern, adventitious breath sounds, pulmonary congestion, agitation and jugular vein distension. The indicators jugular vein distension, electrolytes imbalance, intake exceeds output, increased central venous pressure and edema, together, were identified in the logistic regression model as the most significant predictors. It is concluded that the identification of accurate clinical indicators allow a good prediction of the nursing diagnosis of excessive fluid volume in patients undergoing hemodialysis in order to assist the nurse in the inference process, which will contribute to the success of patient care. In addition, nurses will consider for diagnostic inference not only his clinical experience, but also scientific evidence of the occurrence of excessive fluid volume, contributing to the control of volemia in these patients

Análise dos indicadores de qualidade versus taxa de abandono utilizando método de regressão múltipla para serviço de banda larga

Telecommunication is one of the most dynamic and strategic areas in the world. Many technological innovations has modified the way information is exchanged. Information and knowledge are now shared in networks. Broadband Internet is the new way of sharing contents and information. This dissertation deals with performance indicators related to maintenance services of telecommunications networks and uses models of multivariate regression to estimate churn, which is the loss of customers to other companies. In a competitive environment, telecommunications companies have devised strategies to minimize the loss of customers. Loosing customers presents a higher cost than obtaining new ones. Corporations have plenty of data stored in a diversity of databases. Usually the data are not explored properly. This work uses the Knowledge Discovery in Databases (KDD) to establish rules and new models to explain how churn, as a dependent variable, are related to a diversity of service indicators, such as time to deploy the service (in hours), time to repair (in hours), and so on. Extraction of meaningful knowledge is, in many cases, a challenge. Models were tested and statistically analyzed. The work also shows results that allows the analysis and identification of which quality services indicators influence the churn. Actions are also proposed to solve, at least in part, this problem

Uma contribuição à definição de indicadores de desempenho de instituições federais de educação tecnológica do Brasil na abordagem do balanced scorecard

This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Centers for Technological Education Institution in Brazil, the CEFET s (Centro Federal de Educação Tecnológica), government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. Taking the FORPLAN/CONCEFET performance indicators matrix it is developed a set of performance indicators for the two tops perspective in the conceptual model proposed five for customer/society perspective and three for financial/budget perspective. A field survey with ten CEFET s General Directors is conducted to validate the indicators and assess the perception of the Directors on the hierarchy of the conceptual model, and a hierarchy among the indicators as well. The main results suggests that the indicators are validated, that most of the Directors support the hierarchy presented in the conceptual model but 30% of them have a traditional model with financials coming first. In terms of indicator hierarchy, there s a slight priority for the student unitary cost among the financial perspective indicators, and a relative balance among the customer/society perspective indicators

Avaliação dos indicadores de desempenho de instituições federais de educação tecnológica doBrasil na abordagem do balanced scorecard

This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Institution for Technological Education Institution in Brazil, a government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. It is used the annual management report of thirteen Institutions and applied a Pearson correlation analysis in order to verify a cause-effect situation between indicators. The main findings suggest that the model teachers qualification in terms of degree earned, quantity of teachers in full time job, and rate of students by teacher in full time job having good pearson correlation with the results expected of quality, throughput, social and demand response. However, the student unit cost use as the sole financial indicator did not get any reasonable correlation with the results, as so the quality and quantity of books in the libraries. Although it suggests a need for improvement in the model, the general model adopted appears to be satisfactory as a starting point to a BSC-like performance measuring system to this kind of Institutions

A pegada de carbono como um dos indicadores de sustentabilidade para medição da responsabilidade socioambiental empresarial: um estudo de caso na unidade sede da Petrobras em Natal-RN

As a contemporary tendency, it is been evidenced that the environmental changes theme, already admitted as a concernment to international economical and political reality, is also gaining repercussion on industrial and business sector. Firms are implementing actions on trial to minimize their own greenhouse gases (GHG) emissions impacts. However, the great majority of those actions of Corporative Social-Environmental Responsibility (CSR) are referred only to direct emissions of the main production systems. Direct emissions are those derived of an isolate process, without considering the upstream and downstream processes emissions, which respond for the majority of emissions originated because of respective firm‟s production system existence. Because the greenhouse effect occurs globally and the GHG emissions contribute to the environmental changes independently of their origin, it must be taken into account the whole productive life cycle of products and systems, since the energy invested on resources extraction and necessary materials to the final disposal. To do so, it must be investigated all relevant steps of a product/production system life cycle, tracking all activities which emit greenhouse gases, directly or indirectly. This amount of emissions consists in the firm‟s Carbon Footprint. This research purpose is to defend the Carbon Footprint relevance and its adoption viability to be used as an Environmental Indicator on measurement/assessment of CSR. It has been realized a study case on Petrobras‟s seat unity at Natal-Brazil, assessing part of its Carbon Footprint. It has been used the software GEMIS 4.6 to do the emissions quantifying. The items measured were the direct emissions of the own unity vehicles and indirect emissions of offset paper (A4), energy and disposable plastic cups consumed. To 2009, these emissions were 3.811,94 tCO2eq. We may conclude that Carbon Footprint quantification is indispensable to the knowledge of real emissions caused by a productive process existence, must serving as basis to CSR decisions about the environmental changes reversion challenge

Aplicação de indicadores webométricos nos programas de Pós-Graduação das engenharias recomendados pela CAPES

This study aims to identify, through the application of webometric indicators, which Post-Graduate Courses in Engineering recommended by the Coordination of Improvement of Higher Personnel Education (CAPES) in Brazil stand out in the web space, in relation to the communication process and dissemination of scientific information in the academic environment. For this, we analyzed the structures content of the sites, the use, through the conduct of investigations and searches, the quality of information available, as well as the structure of existent hypertexts in the sites of this universe of search. The tools and methodologies adopted for this study are: search engines (Google, Yahoo), Mapper software (Xenu Link Sleuth) and analysis software and visualization of networks (and Ucinet6 NetDraw). Webometric indicators are also used, such as size of the web sites, visibility, web impact factor, brightness and density of the network. These instruments provide a brief analysis and evaluation for this webometric study. Therefore, from the incursion of the literature used, it appears that there are many advantages of using this type of metric study in the so called Information Society. The obtained results could identify which postgraduate courses in engineering has a better availability of their information on the Web, as well to define which of these courses stands out in relation to the use of their information, which has been outstanding in respect to its impact factor and which offers a greater number of links that serve as a source of information for its users, contributing, in its turn, with the navigability of the same network. In summary, it is asserted that the webometric study presents promising results, which are able to achieve the proposed objectives, as well as identify the factors that contribute significantly to the good visualization of these sites in the network, thus helping the spread of information and scientific communication through the use of the Web.