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

Modelo institucional do processo de estruturação de empresas de desenvolvimento de software: um estudo de múltiplos casos

Some authors have shown the need of understanding the technological structuring process in contemporary firms. From this perspective, the software industry is a very important element because it provides products and services directly to many organizations from many fields. In this case, the Brazilian software industry has some peculiarities that distinguish it from other industries located in developed countries, which makes its understanding even more relevant. There is evidence that local firms take different strategies and structural configurations to enter into a market naturally dominated by large multinational firms. Therefore, this study aims to understand not only the structural configurations assumed by domestic firms but also the dynamic and the process that lead to these different configurations. To do so, this PhD dissertation investigates the institutional environment, its entities and the isomorphic movements, by employing an exploratory, descriptive and explanatory multiple cases study. Eight software development companies from the Recife's information technology Cluster were visited. Also, a form was applied and an interview with one of the main firm s professional was conducted. Although the study is predominantly qualitative, part of the data was analyzed through charts and graphs, providing a companies and environment overview that was very useful to analysis done through the interviews interpretation. As a result, it was realized that companies are structured around hybrids business models from two ideal types of software development companies, which are: software factory and technology-based company. Regarding the development process, it was found that there is a balanced distribution between the traditional and agile development paradigm. Among the traditional methodologies, the Rational Unified Process (RUP) is predominant. The Scrum is the most used methodology among the organizations based on the Agile Manifesto's principles. Regarding the structuring process, each institutional entity acts in such way that generates different isomorphic pressure. Emphasis was given to entities such as customers, research agencies, clusters, market-leading businesses, public universities, incubators, software industry organizations, technology vendors, development tool suppliers and manager s school and background because they relate themselves in a close way with the software firms. About this relationship, a dual and bilateral influence was found. Finally, the structuring level of the organizational field has been also identified as low, which gives a chance to organizational actors of acting independently

Análise da eficiência de contratos de serviços de elevada especificidade terceirizados pela petrobras

The definition of the boundaries of the firms is subject that has occupied the organizational theorists long ago, being the seminal work of Coase (1937) indicated as the trigger for one theoretical evolution, with emphasis on governance structures, which led to a modern theory of incomplete contracts. The Transaction Cost Economics (TCE) and Agency Theory arise within this evolution, being widely used in studies related to the theme. Empirically, data envelopment analysis (DEA) has established itself as a suitable tool for analysis of efficiency. Although TCE argues that specific assets must be internalized, recent studies outside the mainstream of theory show that, often, firms may decide, for various reasons, hire them on the market. Researches on transaction costs face with the unavailability of information and methodological difficulties in measuring their critical variables. There`s still the need for further methodological deepening. The theoretical framework includes classic works of TCE and Agency Theory, but also more recent works, outside the mainstream of TCE, which warn about the existence of strategies in use of specific assets that aren`t necessarily aligned with the classical ideas of TCE. The Brazilian oil industry is the focus of this thesis, that aimed to evaluate the efficiency of contracts involving high specificity service outsourced by Petrobras. In order to this, we made the categorization of outsourced services in terms of specificity, as well the description of services with higher specificity. Then, we verified the existence of relationship between the specificity of services and a number of variables, being found divergent results than those that are preached by the mainstream of TCE. Then, we designed a DEA model to analyze the efficiency in the use of onshore drilling rigs, identified among the services of highest specificity. The next step was the application of the model to evaluate the performance of drilling rigs contracts. Finally, we verified the existence of relationship between the efficiency of contracts and a number of variables, being found, again, results not consistent with the theory mainstream. Regarding to analyze of efficiency of drilling rigs contracts, the model developed is compatible with what is found in academic productions in efficiency of drilling rigs. The results on efficiency show a wide range of scores, with efficiencies ranging from 31.79% to 100%, being low the sample efficiency average. There is consonance between the model results and the practices adopted by Petrobras. The results strengthen the DEA as an important tool in studies of efficiency with possibility to use for analysis other types of contracts. In terms of theoretical findings, the results reinforce the arguments that there are situations in which the strategies of the organizations, in terms of use of assets and services of high specificity, do not necessarily follow what is recommended by the mainstream of TCE

O livro de leitura da campanha de pé no chão também se aprende a ler/RN: um estudo dos pressupostos histórico-culturais

This work is about the historical and cultural assumptions inserted in the contents of literacy of the Campanha de Pé no Chão Também se Aprende a Ler, a movement of culture and popular education, developed in the State of Rio Grande do Norte in the period between 1961 and 1964. The hypothesis is the one of the existence of a romantic-political ideology which permeated a national developmentalist conception sited in its didactic-pedagogic instrument of literacy, the Book of Lecture of De Pé no Chão Também se Aprende a Ler/RN (1963). It has the aim to understand how the popular critical consciousness marked by conceptions of culture and popular education in its social, cultural and ideological relations, happened. Analyses the object of study by the symbolical cartography, methodological procedures which have as principles to retire from an antecedent source implicit meanings that can discover new realities, articulating the keywords of that document to the ideology that surrounded the Campanha de Pé no Chão Também se Aprende a Ler /RN. As results, the research showed that, considering the historical-cultural assumptions of the national developmentalist thought sited in the studied Book of Lecture, the conditions of the political-cultural context and of the advance of the Brazilian national industry on the beginning of the 1960th , admitted a process of social integration lavished by the popular literacy on the Campanha de Pé no Chão/RN, linked with the possibility of transition of the popular conscience, in a romantic-political perspective of the culture and the popular education

Metodologia de implantação da construção enxuta: estudo de caso em construtora de porte médio

In recent years, the Brazilian construction industry has gone by changes like currency stability, increasing competition, shortage of skilled labor and increasing quality importance required by the customer, who made the sector companies seek solutions through new management practices in order to become more efficient. A alternative to these management practices is known as Lean Construction which is derived from the Toyota System Production. Lean Construction main goals are to reduce parts of activities that do not add value, increase product value by considering customer needs, reduce variability and production cycle time, simplify process by reducing the number of parts or steps, increase the flexibility in the product execution and transparency process, focus the control on overall process, introduce continuous improvement process, maintain a balance between improvements in flows and conversions and seek to learn from practices adopted by competitors. However, the construction industry is characterized by having nomadic activity, which undertakes an unique product with high cost of production and big inertia for behavioral change, making it difficult to implement the philosophy of lean construction in companies. In this sense, the main objective of this study is to develop a methodology for implementation of the principles of Lean Construction. The method of implementing the proposed management system was designed with the aid of 5W2H tool, and the implementation process is divided into three phases. The first one aims to know in a macro way the current operation of construction, identify who is its target audience and what are the products and services offered to the Market. The second phase aims to describe what actions should be taken and which documents are needed to be created or modified; finally, the third step goal consists in how to control and monitor established processes, where through Strategic Planning the company goals would be set along with their respective targets and indicators in order to keep the system working, aiming for continuous improvement with focus on the customer. This methodology was conceived as a case study analyzing a medium size construction with more than 18 years of activity and certified for almost 10 years with ISO9001 and level A in PBQP-H. We also conclude that this implementation process can be used in any developer and / or builder

e-Resíduos: A influência da norma européia WEEE na estratégia da indústria de celulares no Brasil e no mundo e o impacto ambiental do descarte inadequado

This present Thesis, is explorer work and presents an analysis of e-wastes of the industry of cellular mobile telephony, evaluating the evolution of the telecommunications nets and as if it holds the global and Brazilian market of cellular telephony. It approaches the elements gifts in the cellular devices that can badly cause to the environment and the health, the discarding of the devices in end of life cycle is made. It analyzes the new European regulation of electric equipment residues and electronic, the WEEE, as it influenced the strategy of the companies manufacturers of mobile phone cellular and of that she forms is possible to create a Brazilian national industry for recycling of devices of cellular, with conditions to globally competition. For this some possible models of being implanted in Brazil are presented. The project of law 203/91 on solid residues is argued and as it would be interesting if to persist some proposals presented to the project, to create a Brazilian market of recycling with capacity of global competition for use to advantage of the European regulation if to get a competitive advantage

Fatores da satisfação e fidelidade de clientes na hotelaria: um estudo sobre a percepção dos gestores de hotéis

This Master of Science Thesis deals with the perception of hotels managers about the factors affecting the loyalty and satisfaction of its customers. It is surveyed a group of managers attending a hotel industry meeting and the results of their responses are compared with three surveys on tourist satisfaction and loyalty factors in Natal, Brazil, including international, national and regional tourist. The main findings suggest a divergence on the managers perception and the customer significant factors affecting satisfaction surveyed, but a certain convergence on the factors affecting loyalty. The research suggest a need for a customer satisfaction and loyalty measurement system in order to contribute for the alignment of managers perception and its customers evaluations

Cultura organizacional orientada à qualidade: um survey nas concessionárias automotivas brasileiras certificadas com a ISO 9001

The study aims identify the existence of quality culture in Brazilian automotive dealerships with ISO 9001, motivated by this research problem: exist a quality culture in this dealerships, which facilitates the adoption of quality practices supported by ISO 9001? For referencing, the theoretical review was written in five themes: organizational culture, quality culture, total quality management, ISO 9001 quality management system and the Brazilian automobile industry. As regards the methodological aspects, the research has an applied nature, with a quantitative approach, being exploratory in their objectives, and bibliographic, documental and survey as technical procedures. The organizations participating in the study were all Brazilian automotive dealerships certified with ISO 9001. The research intended cover all the 80 active dealers with ISO 9001 certification identified by the Brazilian Committee for Quality (ABNT CB-25). The survey recorded participation of 32 companies (response rate 40%). The questionnaire was sent to seller managers, formatted into five sections: 1) introductory message 2) manager profile, 3) reasons for implementation and benefits generated by ISO 4) adoption levels of quality practices and 5) diagnosis of organizational culture. The questions contained in sections 2 and 3 were structured in multiple choice, and in the remaining sections were structured in Likert 5-point scale. The statistical method used (data analysis), was the descriptive statistics, for data representation in frequency percentage (FP) and standard level (SL). The results showed that the interviewed dealerships have an organizational culture with very high levels of prevalence in "outcome orientation" and "attention to detail" cultural dimensions. In addition, about the other two dimensions considered conducive to quality (innovation and teamwork/respect for people), both observed high prevalence. Based on the present results, concluded that the organizational culture of Brazilian dealerships with ISO 9001 are quality oriented, being conducive to adoption of quality practices supported by TQM Systems. However, it is important to mention that the quality culture identified is not sufficiently developed to adopt quality practices at optimal levels, which sets up an unfavorable scenario to deals with highly rigorous customer

Impactos da adoção da INTERNET na hotelaria : a percepção dos gerentes de hotéis de médio e grande porte de Natal / RN

The hotel industry is increasingly using the Internet like a management and operational tool. That way, the hotels will be more prepared to offer quality services to their guests and increase their profits as well. However, many managers seem don t perceive the advantages brought from this new digital environment. This thesis analyse the effects of the hotel managers perceptions as for the Internet effectiveness, Internet access, Internet as a communication tool, future importance of the Internet, benefits and drawbacks of the Internet, according to property type (simple, medium comfort and luxe), property size (quantity of the apartaments), age and hotel industry experience of the managers. The methodology utilized was a survey about the hotels that had at least 40 apartments (medium and big property size), were working in Natal-RN and classified in categories in the Guia Quatro Rodas Brasil, totalizing 35 hotels. Through the analysis of variance (ANOVA) and Tukey test, the results showed that the hotel managers with more than 50 apartments, the managers of the hotel more comfortable, the younger managers and the managers less experient in the hotel industry, demonstrated more conscious about the importance of the adoption of the Internet than the rest of the others. The contribution of this work is to offer more knowledge to the hotel executives about how they can use the Internet and show the importance of the web adoption in their properties

Investigação da rentabilidade de clientes: um estudo no setor hoteleiro do Nordeste

This study presents an investigation about customer profitability in the hotel industry. It exposes the hotel industry´s history and its managerial environment, besides its importance to the society and economy, considering the increasement of the hotel industry. It realizes a literature survey about the customer profitability, emphasizing the informations that are necessary to measurement. In order to perceive the hotel reality, a questionnaire was applied in some hotels classified as middle and great size. It has covered five Brasilian Northeast states. The objective of the research is to investigate the existence of an individual measurement to the customer profitability, through the hotel´s information systems. The results reveal that 81,6% of the sampled hotels do not evaluate the individual profitability obtained with the customers , while 18,4% do it. Although, 85,8% recognize the importance of the electronic system that supplies this information for decisions. Finally, it concludes that the informations about individual customer profitability may provide a good opportunity to the hotel maximize your customer relationships

Ícones urbanos na cidade de Natal: arquitetura e desenvolvimento urbano na cidade do sol e mar

Natal has come through major changes in the last 150 years, since the actions of city beautification, in the 19th century, until the present day, when such transformations start to have the objective of including the city in the competition for the attraction of the capital flows and consumption, domestically and in a foreign sense. It is thought that the first initiatives aimed at increasing tourism in Natal occurred in the 1960s, however, it became apparent that only from the 1980s was there a significant increase in tourist activities in Natal and the Metropolitan Region, especially on the east coast of the state of Rio Grande do Norte, leading to an expansion of the labour market, the significant increase of foreign investment, territorial changes of great impact and the production of buildings primarily intended for the hotel industry and second residence for European tourists. Since then, the incentives for tourist activity in the state have been maintained and even increased, based on tourism aimed at natural beauties, local cuisine and events, which transformed the tourist activity in one of the main sources of foreign exchange for the city of Natal. In the early 21st century, the construction of high-rise condominiums, monuments (including the designer ones), such as the Parque da Cidade, designed by Oscar Niemeyer, were already established. Also, shopping centers and, in order to host the World Cup, the new football stadium, the Arena das Dunas, among others, which were aimed at local and foreign consumers, especially European, stood out in the city. It is understood that these new buildings, monuments and also renovations and restorations that were deployed in the city of Natal aimed at constructing a new identity for the city, within the process of capitalist development and urban spectacle. It is considered that the monuments and the iconic buildings are attributes of the cities aimed at selling locations as goods, establishing a new urban environment, a new role as cities, which aimed at seeking greater autonomy from the nation-state. In this research, it was sought to analyze the architectural object, that is, buildings and monuments built or restored in Natal and its relevance to the city marketing promoted by the city itself. It was found that, indeed, such buildings and monuments are inserted in contemporary architectural production as a basis for increasing the competitive nature of Natal. In addition, they reveal a capitalist mode of production, supported by public resources, operating in the production of urban space with a view to repeating the hegemonic model of a competitive city

Modelo institucional do processo de estruturação de empresas de desenvolvimento de software: um estudo de múltiplos casos

Some authors have shown the need of understanding the technological structuring process in contemporary firms. From this perspective, the software industry is a very important element because it provides products and services directly to many organizations from many fields. In this case, the Brazilian software industry has some peculiarities that distinguish it from other industries located in developed countries, which makes its understanding even more relevant. There is evidence that local firms take different strategies and structural configurations to enter into a market naturally dominated by large multinational firms. Therefore, this study aims to understand not only the structural configurations assumed by domestic firms but also the dynamic and the process that lead to these different configurations. To do so, this PhD dissertation investigates the institutional environment, its entities and the isomorphic movements, by employing an exploratory, descriptive and explanatory multiple cases study. Eight software development companies from the Recife's information technology Cluster were visited. Also, a form was applied and an interview with one of the main firm s professional was conducted. Although the study is predominantly qualitative, part of the data was analyzed through charts and graphs, providing a companies and environment overview that was very useful to analysis done through the interviews interpretation. As a result, it was realized that companies are structured around hybrids business models from two ideal types of software development companies, which are: software factory and technology-based company. Regarding the development process, it was found that there is a balanced distribution between the traditional and agile development paradigm. Among the traditional methodologies, the Rational Unified Process (RUP) is predominant. The Scrum is the most used methodology among the organizations based on the Agile Manifesto's principles. Regarding the structuring process, each institutional entity acts in such way that generates different isomorphic pressure. Emphasis was given to entities such as customers, research agencies, clusters, market-leading businesses, public universities, incubators, software industry organizations, technology vendors, development tool suppliers and manager s school and background because they relate themselves in a close way with the software firms. About this relationship, a dual and bilateral influence was found. Finally, the structuring level of the organizational field has been also identified as low, which gives a chance to organizational actors of acting independently

Análise da eficiência de contratos de serviços de elevada especificidade terceirizados pela petrobras

The definition of the boundaries of the firms is subject that has occupied the organizational theorists long ago, being the seminal work of Coase (1937) indicated as the trigger for one theoretical evolution, with emphasis on governance structures, which led to a modern theory of incomplete contracts. The Transaction Cost Economics (TCE) and Agency Theory arise within this evolution, being widely used in studies related to the theme. Empirically, data envelopment analysis (DEA) has established itself as a suitable tool for analysis of efficiency. Although TCE argues that specific assets must be internalized, recent studies outside the mainstream of theory show that, often, firms may decide, for various reasons, hire them on the market. Researches on transaction costs face with the unavailability of information and methodological difficulties in measuring their critical variables. There`s still the need for further methodological deepening. The theoretical framework includes classic works of TCE and Agency Theory, but also more recent works, outside the mainstream of TCE, which warn about the existence of strategies in use of specific assets that aren`t necessarily aligned with the classical ideas of TCE. The Brazilian oil industry is the focus of this thesis, that aimed to evaluate the efficiency of contracts involving high specificity service outsourced by Petrobras. In order to this, we made the categorization of outsourced services in terms of specificity, as well the description of services with higher specificity. Then, we verified the existence of relationship between the specificity of services and a number of variables, being found divergent results than those that are preached by the mainstream of TCE. Then, we designed a DEA model to analyze the efficiency in the use of onshore drilling rigs, identified among the services of highest specificity. The next step was the application of the model to evaluate the performance of drilling rigs contracts. Finally, we verified the existence of relationship between the efficiency of contracts and a number of variables, being found, again, results not consistent with the theory mainstream. Regarding to analyze of efficiency of drilling rigs contracts, the model developed is compatible with what is found in academic productions in efficiency of drilling rigs. The results on efficiency show a wide range of scores, with efficiencies ranging from 31.79% to 100%, being low the sample efficiency average. There is consonance between the model results and the practices adopted by Petrobras. The results strengthen the DEA as an important tool in studies of efficiency with possibility to use for analysis other types of contracts. In terms of theoretical findings, the results reinforce the arguments that there are situations in which the strategies of the organizations, in terms of use of assets and services of high specificity, do not necessarily follow what is recommended by the mainstream of TCE

Caracterização morfológica e sedimentologica da plataforma, continental brasileira adjacente aos municípios de Fortim, Aracati e Icapuí- CE

The study area is located on the Brazilian Continental Shelf adjacent to Ceará State, inserted in the submerged Potiguar Basin. This area was submitted to extensional efforts during Upper Cretaceous, associated to the begining of the rifting that resulted in African and South American Continent separation. The main goal of this research was to better understand the sedimentary and geomorphological characteristics of the continental shelf adjacent to Fortim, Aracati and Icapuí (Ceará State). The used data base included geophysical (sides scan sonar and bathymetry studies) and sedimentological survey, associated to satellite image processing and interpretation. Inferences about suspended material and longshore drift was possible using satellite images, and differente bedforms were characterized such as: different kinds of dunes (longitudinal, cross and oblique), bioclastic banks, paleochannels, flat and rock bottom. The researched area comprehended about 2509,13 km2, where 6 different sedimentary facies, based on sediment composition and texture, could be recognized, such as: Bioclastic Sand, Siliciclastic Sand, Biosiliciclastic Sand, Bioclastic gravel, Biosiliciclastic sand with granule and gravel, and Silicibioclastic sand with granule and gravel. The integration of bathymetric, satellite image, side scan sonar and sedimentological data allow us a better characterization of this continental shelf area, as to advance in the knowledge of the continental shelf of the state of Ceara, a very important area to the oil industry because of its potential exploration and e exploitation, and to environmental survey as well

Ocorrência de leite instável na região semiárida do Rio Grande do Norte e sua correlação com a qualidade do leite

The unstable non acid milk (UNAM) is characterized by coagulation in the alcohol test and wanted acidity (14-18°D). Among Brazilian regions, the South and Southeast have the highest occurrence of LINA, which has been causing problems for both producers and for industries, due to the disposal or undervaluation of milk. In the Northeast there are few studies that indicate their occurrence and quality. The objective of this study was to identify the occurrence of unstable non-acid milk in the west and central mesoregions of Rio Grande do Norte, determine their physicochemical characteristics, test alcoholic graduations and evaluate their correlation with the quality of milk. 176 raw milk samples were analyzed in the period from September to December /2014 from 23 APASA’s cooling tanks, located in 7 cities of west and central mesoregions RN. The samples were collected in duplicate, one sample used for alcohol testing at 68, 72 and 76%, measurement of pH, acidity, electrical conductivity and boiling proof, made in LABOLEITE / UFRN; and the other sample containing Bronopol® preservative, was sent to the APCBRH (Cattle Breeders Association Paranaense Holstein) laboratory in Curitiba-PR, which were analyzed fat, protein, total solids, lactose, casein, urea nitrogen and somatic cell count. The test alcohol samples disapproved 31.82%, of which 30% proved to be non-acid, and 30% had high acidity. The samples were divided into three classes: Stable Milk, UNAM and acid milk. 3% Tukey test was used for comparison of stable milk components and UNAM and there was no significant difference between them. Both classes obtained averages within the standard required by IN 62. The average value of electric conductivity was 4.84 mS/cm for stable milk, 4.55 mS/cm for unstable and acid milk and 4.53 mS/cm for non-acid unstable milk. The electrical conductivity was positively correlated with alcohol stability of milk and negative correlation with acidity and pH. Could not observe direct relationship between the electrical conductivity and the somatic cell count.The boiling test was negative for all samples UNAM. It can be concluded that the incidence of UNAM in the studied region is low, although the predisposing factors such as heat stress, drought and nutritional deficiency. In conclusion, the UNAM has quality similar to stable milk, conform the norms required by Agriculture Ministry, and with adequate thermal stability, which proves that there is no reason to reject this milk by industry.