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

Performance comparativa entre R437A e R134A paradrop-in em um condicionador de ar automotivo

The reduction in energy consumption is the main requirement to be satisfied in refrigeration and air conditioning by mechanical vapor compression system. In automotive system isn´t different. Thermal analyses in these systems are crucial for a better performance in automotive air conditioner. This work aims to evaluate the conditions of use of R134A refrigerant (used in vehicles) and compare with R437A (alternative refrigerant), varying the speed of the electric fan in the evaporator. All tests were performed in automotive air conditioning unit ATR600, simulating the thermal conditions of the system. The equipment is instrumented for data acquisition temperature, condensation and evaporation pressures and electrical power consumed to determine the coefficient of performance of the cycle. The system was tested under rotations of 800, 1600 and 2400 rpm with constant load of R- 134a. It occurred with the same conditions with R437A. Both recommended by the manufacturer. The results show that the best system performance occurs in the rotation of 800 RPM for both refrigerants.

Sistemas de medição de desempenho para projetos de PD&I no Setor de Petróleo e Gás Natural

Organizations are seeking new ideas, tools and methods aiming to improve management process and performance. On the other hand, system performance measurement needs to portray organizational changes and provide managers with a set of true and more appropriate information for the decision-making process. This work aims to propose a performance measurement system in the academic field regarding Research, Development and Innovation (RDI) in the oil and gas industry. The research performed a bibliographic review in a descriptive exploratory manner. A field research was conducted with an expert focus group in order to gather new indicators. As for the validation of these indicators, a survey with experienced professional was also realized. The research surveyed four segments in and outside of the Federal University of Rio Grande do Norte-Brazil such as oil and gas project coordinators, staff at Academic Planning Offices, FUNPEC employees as well as coordinators from Petrobrás. The performance measuring system created from this study features three interrelated performance indicators pointed out as: process indicators, outcome indicators and global indicators. The proposal includes performance indicators that seek to establish more appropriate strategies for effective institution management. It might help policy making of university-industry interaction policies

Projeto, construção e análise de um prototipo vibracional em escala de bancada aplicável ao tratamento de água de produção de petróleo bruto, mediante inovadora operação híbrida de adsorção e auto-flotação

A self-flotator vibrational prototype electromechanical drive for treatment of oil and water emulsion or like emulsion is presented and evaluated. Oil production and refining to obtain derivatives is carried out under arrangements technically referred to as on-shore and off-shore, ie, on the continent and in the sea. In Brazil 80 % of the petroleum production is taken at sea and area of deployment and it cost scale are worrisome. It is associated, oily water production on a large scale, carrier 95% of the potential pollutant of activity whose final destination is the environment medium, terrestrial or maritime. Although diversified set of techniques and water treatment systems are in use or research, we propose an innovative system that operates in a sustainable way without chemical additives, for the good of the ecosystem. Labyrinth adsor-bent is used in metal spirals, and laboratory scale flow. Equipment and process patents are claimed. Treatments were performed at different flow rates and bands often monitored with control systems, some built, other bought for this purpose. Measurements of the levels of oil and grease (OGC) of efluents treaty remained within the range of legal framework under test conditions. Adsorbents were weighed before and after treatment for obtaining oil impregna-tion, the performance goal of vibratory action and treatment as a whole. Treatment technolo-gies in course are referenced, to compare performance, qualitatively and quantitatively. The vibration energy consumption is faced with and without conventional flotation and self-flotation. There are good prospects for the proposed, especially in reducing the residence time, by capillary action system. The impregnation dimensionless parameter was created and confronted with consecrated dimensionless parameters, on the vibrational version, such as Weber number and Froude number in quadratic form, referred to as vibrational criticality. Re-sults suggest limits to the vibration intensity

O processo avaliativo institucional de desempenho do sistema público municipal de Teresina-PI (2001 a 2005): entre a lógica da excelência e a lógica da aprendizagem

This work focalize the institutional and educational evaluation, aiming to investigate the Municipal System Institutional Evaluation Performance of Teresina City Piauí (2001-2005), and to reflect about Institutional System Performance and its contribution to compose a new learning evaluation practice. In this sense, classifies elements about the evaluation practice in two Elementary Education municipal public schools, involving Education Municipal Bureau technicians as managers, pedagogues, teachers and students. Based on the ethnographic studies principles in the educational area, the work employs investigative procedures like document analysis, interviews with groups and individuals and also participator s comments. Intending to comprehend the complexity produced by the institutional and education evaluation processes, the wok reveals the Institutional Evaluation legal and educational political basis and the several positions assumed by the Learning Evaluation, as a classification tool or as a learning enhancement. This work points, as results, to a evaluation culture bipolarity carried out by the Municipal Education System as a explicit control and regulation toll, related to the classification and learning in a interaction process that operates both in the pressure and the reflection, as a culture practice established between excellence of logic and learning. The evaluation history has been construct on the evaluation actions dialectics, joint simultaneously between the Institutional Evaluation Performance and the learning evaluation. The senses, meanings and actions bipolarity is a interaction process product sustained between the institutional evaluation, under the scholar ranking application, and the learning evaluation. In this relativity, the teacher evaluation practice is found, ruled by interesting, thoughts and actions on the school evaluation, allowing a higher security and support to the learning results. Grounded in the researched reality, its possible to say that the teacher s evaluation practice is diversified, with different characteristics, when it is done in the learning search and in the learning intention. In the first case, reflects, rearranges and constructs new actions that lead the student to produce learning. In the second, shows the will, the wish of learning, but is a weak action, producing a not really significant learning and development; as a result, remains the mark approach as a determinant in the student future. The work s hope is to contribute not just to rethink these two evaluations dimensions the institutional and the learning ones but also to organize the school and to improve the pedagogic process

Desenvolvimento e validação de protótipo das medidas de desenvolvimento humano

To mesure the human performance is a challenge, mainly due to the multidimensional factor movement. Instruments, mostly only assess one dimension of it. Objective: To develop a prototype capable of measuring the skills of human performance and check its validity using method comparison approach. Methods: The study was divided into two stages. The first Prototype was developed and tested simultaneously with an instrument to study the Rectilinear Uniform Motion and Uniformly Miscellaneous. In the second phase the sample consisted of Paralympic basketball athletes (n=09) and karate athletes (n=31) and all agreed to the terms of participation in the research. The evaluation of performance measures was performed with the prototype, the results obtained were compared with the data calculated by a statistical package is used as a reference. Results: All variables calculated by the prototype showed no significant differences when compared with the results calculated by the reference instrument and statistical package. Conclusion: The prototype has been developed and the results obtained in laboratory and field indicate that the prototype can be used for measuring human performance measures, with immediate results without the need for a conventional computer return, provided they fulfill the criteria described

Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal

Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC

Desenvolvimento de um sistema de indicadores de desempenho para empreendimentos em construção civil, utilizando a abordagem macroergonômica

This paper presents the validation of the Performance Indicator System for Projects under Construction - SIDECC. The goal was to develop a system of performance indicators from the macroergonômica approach, considering criteria of usefulness, practicality and applicability and the concept of continuous improvement in the construction industry. The validation process SIDECC consisted of three distinct models. Modeling I corresponded to the theoretical development and validation of a system of indicators. Modeling II concerns the development and validation of multi- indicator system. For this modeling, we used the Mother of Use and Importance and Multivariate Analysis. Modeling III corresponded to the validation situated, which consisted of a case study of a work of construction of buildings, which were applied and analyzed the results of modeling II. This work resulted in the development of an applied and tested for the construction of an integrated system of performance indicators methodology, involving aspects of production, quality, environmental, health and safety. It is inferred that the SIDECC can be applied, in full or in part, the construction companies as a whole, as well as in other economic sectors

Um sistema inteligente de classificação de sinais de EEG para Interface Cérebro-Computador

The Brain-Computer Interfaces (BCI) have as main purpose to establish a communication path with the central nervous system (CNS) independently from the standard pathway (nervous, muscles), aiming to control a device. The main objective of the current research is to develop an off-line BCI that separates the different EEG patterns resulting from strictly mental tasks performed by an experimental subject, comparing the effectiveness of different signal-preprocessing approaches. We also tested different classification approaches: all versus all, one versus one and a hierarchic classification approach. No preprocessing techniques were found able to improve the system performance. Furthermore, the hierarchic approach proved to be capable to produce results above the expected by literature

Utilização da lógica difusa no controle inteligente de sistemas eletro-hidráulicos

Electro-hydraulic servo-systems are widely employed in industrial applications such as robotic manipulators, active suspensions, precision machine tools and aerospace systems. They provide many advantages over electric motors, including high force to weight ratio, fast response time and compact size. However, precise control of electro-hydraulic systems, due to their inherent nonlinear characteristics, cannot be easily obtained with conventional linear controllers. Most flow control valves can also exhibit some hard nonlinearities such as deadzone due to valve spool overlap on the passage´s orifice of the fluid. This work describes the development of a nonlinear controller based on the feedback linearization method and including a fuzzy compensation scheme for an electro-hydraulic actuated system with unknown dead-band. Numerical results are presented in order to demonstrate the control system performance

Controle inteligente de sistemas eletroidráulicos utilizando redes neurais artificiais

This work describes the development of a nonlinear control strategy for an electro-hydraulic actuated system. The system to be controlled is represented by a third order ordinary differential equation subject to a dead-zone input. The control strategy is based on a nonlinear control scheme, combined with an artificial intelligence algorithm, namely, the method of feedback linearization and an artificial neural network. It is shown that, when such a hard nonlinearity and modeling inaccuracies are considered, the nonlinear technique alone is not enough to ensure a good performance of the controller. Therefore, a compensation strategy based on artificial neural networks, which have been notoriously used in systems that require the simulation of the process of human inference, is used. The multilayer perceptron network and the radial basis functions network as well are adopted and mathematically implemented within the control law. On this basis, the compensation ability considering both networks is compared. Furthermore, the application of new intelligent control strategies for nonlinear and uncertain mechanical systems are proposed, showing that the combination of a nonlinear control methodology and artificial neural networks improves the overall control system performance. Numerical results are presented to demonstrate the efficacy of the proposed control system

O programa de saúde da família e os princípios básicos do Sistema Único de Saúde na realidade de Santana do Matos RN

This work shows the professional staff of the Family Health Program (PSF) in Santana do Matos City perceive the Unified Health System (SUS). Their discourse and recognition of the advances of SUS, as well as their participation on the implementation of the system, are analyzed. The Brazilian Ministry of Health instituted it in 1994 in order to rebuild the health politics on a new basis, substituting the traditional model. The city-centered implementation of SUS was instituted on May 27, 1992 by the act nº 631/92 and today it experiences a Full Management of Basic Attention. In July 2001 the PSF program was started in the city with 5 teams: 2 in the urban zone and 3 in the rural one. The methodology was developed with the combination of qualitative and quantitative research with the employment of a questionnaire with both open and closed inquiries to 31 members of the program. The study appointed that, no matter how positive and enlarged be the staff s concept of health and SUS, they dont s have on understanding of the total chain of the system on its integrality, hierarchy and regionality what hinders the system performance close to the users. The PSF incorporates and reaffirms the basic principles of the SUS; however, on its everyday employment it has not yet abandoned totally the curative model, which is reinforced by the hospital-centered and physiscian-centerend culture

Estudo da viabilidade do desenvolvimento de sistemas integrados baseados em redes em chip sem processadores: sistema IPNoSys

The increase of capacity to integrate transistors permitted to develop completed systems, with several components, in single chip, they are called SoC (System-on-Chip). However, the interconnection subsystem cans influence the scalability of SoCs, like buses, or can be an ad hoc solution, like bus hierarchy. Thus, the ideal interconnection subsystem to SoCs is the Network-on-Chip (NoC). The NoCs permit to use simultaneous point-to-point channels between components and they can be reused in other projects. However, the NoCs can raise the complexity of project, the area in chip and the dissipated power. Thus, it is necessary or to modify the way how to use them or to change the development paradigm. Thus, a system based on NoC is proposed, where the applications are described through packages and performed in each router between source and destination, without traditional processors. To perform applications, independent of number of instructions and of the NoC dimensions, it was developed the spiral complement algorithm, which finds other destination until all instructions has been performed. Therefore, the objective is to study the viability of development that system, denominated IPNoSys system. In this study, it was developed a tool in SystemC, using accurate cycle, to simulate the system that performs applications, which was implemented in a package description language, also developed to this study. Through the simulation tool, several result were obtained that could be used to evaluate the system performance. The methodology used to describe the application corresponds to transform the high level application in data-flow graph that become one or more packages. This methodology was used in three applications: a counter, DCT-2D and float add. The counter was used to evaluate a deadlock solution and to perform parallel application. The DCT was used to compare to STORM platform. Finally, the float add aimed to evaluate the efficiency of the software routine to perform a unimplemented hardware instruction. The results from simulation confirm the viability of development of IPNoSys system. They showed that is possible to perform application described in packages, sequentially or parallelly, without interruptions caused by deadlock, and also showed that the execution time of IPNoSys is more efficient than the STORM platform

Aplicação de ontologias para métodos de negociação de um sistema multiagente para o reconhecimento de padrões

The use of intelligent agents in multi-classifier systems appeared in order to making the centralized decision process of a multi-classifier system into a distributed, flexible and incremental one. Based on this, the NeurAge (Neural Agents) system (Abreu et al 2004) was proposed. This system has a superior performance to some combination-centered methods (Abreu, Canuto, and Santana 2005). The negotiation is important to the multiagent system performance, but most of negotiations are defined informaly. A way to formalize the negotiation process is using an ontology. In the context of classification tasks, the ontology provides an approach to formalize the concepts and rules that manage the relations between these concepts. This work aims at using ontologies to make a formal description of the negotiation methods of a multi-agent system for classification tasks, more specifically the NeurAge system. Through ontologies, we intend to make the NeurAge system more formal and open, allowing that new agents can be part of such system during the negotiation. In this sense, the NeurAge System will be studied on the basis of its functioning and reaching, mainly, the negotiation methods used by the same ones. After that, some negotiation ontologies found in literature will be studied, and then those that were chosen for this work will be adapted to the negotiation methods used in the NeurAge.

Controle adaptativo por modelo de referencia e estrutura variável discreto no tempo

With the technology progess, embedded systems using adaptive techniques are being used frequently. One of these techniques is the Variable Structure Model- Reference Adaptive Control (VS-MRAC). The implementation of this technique in embedded systems, requires consideration of a sampling period which if not taken into consideration, can adversely affect system performance and even takes the system to instability. This work proposes a stability analysis of a discrete-time VS-MRAC accomplished for SISO linear time-invariant plants with relative degree one. The aim is to analyse the in uence of the sampling period in the system performance and the relation of this period with the chattering and system instability