1000 resultados para Técnicas de contabilidade de gestão e sector turístico
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Management and innovation are two words that come together in the organizational context for the success of firms. Innovation has become an essential component for tourism and convention centers. Considering the impact of the meetings centers in the tourism sector and constant innovation as a competitive advantage strategy of the last decade, this study used the innovation management as a key to changing challenge in the center of Natal conventions. Factors in innovation management for meetings centers were investigated by means of information in organizational and technological structure of the equipment such as the state of the art innovation. The main aspects of innovation management reflecting in the meetings industry of construction is the ability to create and change to the conference and convention centers. It is a descriptive exploratory qualitative research with case study method, which relate to innovation management and tourism to Natal and Fortaleza conventions centers. The results show that there is still no at convention center of Natal , a satisfactory innovation management level, for the planning, leadership, skills, strategies and implementations for innovative processes in our times are absent.
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Relatório de estágio, Mestrado, Contabilidade e Fiscalidade, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2016
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O presente trabalho tem como objetivo geral estudar a gestão de recursos humanos (GRH) no terceiro setor, focando-se especificamente nas Instituições Particulares de Solidariedade Social (IPSS). Estas organizações têm vindo a demonstrar um papel cada vez mais relevante nas comunidades em que se inserem, pela sua missão em prestar serviços de cariz social e pela atual relevância como entidades empregadoras. A diversidade presente nas IPSS ao nível da estrutura, funcionamento, dimensão, organização e dinâmicas internas, proporciona o estudo e reflexão das especificidades na GRH. Para isso, abordam-se um conjunto de aspetos: i) diferenças entre meio empresarial e terceiro setor na GRH; ii) implicações da diversidade de respostas sociais e suas especificidades na gestão de pessoas; iii) o papel do Instituto de Segurança Social e as implicações legais na gestão de pessoas; iv) a localização geográfica e acesso a recursos humanos qualificados; v) a perspetiva das IPSS sobre os recursos humanos; vi) o perfil profissional dos colaboradores das IPSS; vii) práticas quotidianas na gestão de recursos humanos nas IPSS; viii) características da GRH nas IPSS (administrativa ou estratégica); ix) responsáveis pela GRH nas IPSS; x) o papel dos órgãos sociais na GRH; xi) profissionalização versus voluntariado; xii) a GRH, certificação e qualidade; xiii) as tendências do terceiro setor na gestão de pessoas. Foi utilizada uma metodologia qualitativa e aplicada a técnica de entrevista para recolher o conhecimento, experiências e perspetivas de diferentes interlocutores do terceiro setor, dirigentes, técnicos superiores, diretores de serviço, investigadores e representantes nacionais e distritais das IPSS. Da sistematização e análise dos dados recolhidos retiraram-se várias conclusões. As pessoas são consideradas o recurso mais importante para estas organizações, pela natureza social e humana das atividades desenvolvidas, prestadas por pessoas e destinadas a pessoas. Neste sentido, é demonstrada a importância do potencial humano aquando do recrutamento e seleção, pela primazia de requisitos como o relacionamento interpessoal em detrimento das qualificações. O perfil profissional característico das IPSS reconhece a importância da polivalência, disponibilidade, comprometimento, confiança, proximidade afetiva, voluntarismo e sentido de missão dos colaboradores, os quais tendem a ser são vistos como investimento tanto quanto reúnam estes aspetos; caso contrário podem ser encarados como custo. Quanto à acessibilidade a recursos humanos, surgem diferentes modalidades, consoante fatores de localização, dimensão, formação e estrutura organizacional, bem como o fenómeno da fuga de mão de obra, indício da dificuldade em captar e reter recursos humanos. O modelo de GRH nas IPSS é de cariz tradicional, caracterizado por uma gestão porimproviso com diferentes níveis de sensibilidade e capacidade das IPSS, no que concerne à implementação de processos de GRH, tais como sistemas de progressão na carreira, recrutamento interno e sistemas de avaliação de desempenho. Quanto aos aspetos da motivação e satisfação profissional, é assumida a importância da proximidade e apoio aos colaboradores, indicativos de um sistema de recompensas informal. É percetível a resistência na aplicação de técnicas de desenvolvimento organizacional, comprovada pela limitação na formação dos quadros de colaboradores. No entanto as IPSS são confrontadas com a rigidez dos instrumentos legais. A responsabilidade pela GRH é mais ou menos partilhada entre a direção técnica e os órgãos sociais, condicionada pelo estilo de liderança e relação de confiança entre si, em norma, pouco clara quanto aos papéis e funções desempenhadas. Por fim, é percebida a necessidade de coexistência de uma gestão profissionalizada e de direções voluntárias mais capacitadas e sensibilizadas para o desenvolvimento de metodologias e estratégias de gestão de pessoas, adaptadas às especificidades das IPSS. Este trabalho pretende contribuir com um espaço de reflexão para a elaboração de respostas mais eficazes e inovadoras que proporcionem o desenvolvimento organizacional, face às necessidades e transformações do terceiro setor. / This work main objective is the study of human resource management (HRM) in the third sector. It is focused specifically on Instituições Particulares de Solidariedade Social [Private Institutions for Social Solidarity] (IPSS). These kind of organizations have demonstrated an increased value in the communities they are inserted in, by providing social care services and by generating new jobs in the local communities. The study and reflection of HRM specificities is based on the variety in the structure, the purpose, the size, the internal organization and the dynamics of the different IPSS. For this purpose we explored the following aspects : i) the differences between business community and the third sector in HRM; ii) the implications of social responses diversity in people management; iii) the role of the National Insurance Institute and the legal impact on people management; iv) the geographic location and the IPSS access to skilled human resources; v) the understanding of IPSS on human resources; vi) the professional profile of IPSS employees; vii) the daily practices in human resource management on the IPSS; viii) the characteristics of HRM in IPSS (managerial or strategic); ix) who is responsible for HRM in IPSS; x) the role of executive board in HRM; xi) professionalization versus voluntary work; xii) HRM, quality and certification; xiii) the third sector trends in people management. The qualitative method and the interview technique were applied in order to gather knowledge, experiences and perspectives from several sources such as, different partners of the third sector, managers, service directors, technicians, researchers and national and local IPSS representatives. The results indicate several conclusions. Firstly the human resources are the most important resource of IPSS organizations due to the social nature of the services provided by them but also the importance of, the individual and social, skills required for these activities that are provided by people and are directed to people. This demonstrates the importance of interpersonal skills over professional qualifications during recruitment and selection. The IPSS recognize in their professionals the importance of versatility, availability, commitment, confidence, emotional proximity, voluntarism and sense of mission. If an employee fulfills these requirements, is considered an investment; otherwise might be seen as a cost. Regarding the accessibility of IPSS to qualified human resources, we consider different models, depending on location, size and training and organizational structure as well as the phenomenon run of hand labor, defined as the index of difficulty in capturing and retaining human resources. The model of HRM in IPSS is traditional in its nature and is characterized by management based on improvisation at different levels, regarding the implementation ofHRM processes such as career advancement systems, internal recruitment and performance evaluation. In regards to motivation and job satisfaction, it is valued the proximity and the support to the employees, showing therefore an informal system of rewards. There is a noticeable resistance to the application of organizational techniques which is demonstrated by controlling the formation of employees. However the IPSS are required to face the rigidity of legal instruments. The responsibility for HRM is shared between the technical direction and the management bodies, which depends on leadership style and mutual trust, and is generally unclear about the roles and duties performed. Finally, it becomes evident the need for coexistence between a professional management and a voluntary management, more capable and more sensible to the development of methods and strategies for people management, specifically adapted to each IPSS. This paper aims to contribute with space for reflection in the development of more effective and innovative responses for the organizational development, given the needs and transformations of the third sector.
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The central interest of this thesis is to comprehend how the public action impels the formation and transformation of the tourist destinies. The research was based on the premise that the public actions are the result of the mediation process of state and non-state actors considered important in a section, which interact aiming for prevailing their interests and world visions above the others. The case of Porto de Galinhas beach, in Pernambuco, locus of the investigation of this thesis, allowed the analysis of a multiplicity of actors on the formation and implementation of local actions toward the development of the tourism between the years 1970 and 2010, as well as permitted the comprehension of the construction of the referential on the interventions made. This thesis, of a qualitative nature, has as theoretical support the cognitive approach of analysis of the public policies developed in France, and it has as main exponents the authors Bruno Jobert and Pierre Muller. This choice was made by the emphasis on the cognitive and normative factors of the politics, which aspects are not very explored in the studies of public policies in Brazil. As the source of the data collection, documental, bibliographic and field researches were utilized to the (re)constitution of the formation and transformation in the site concerned. The analysis techniques applied were the content and the documental analysis. To trace the public action referential, it started by the characterization of the touristic section frontiers and the creation of images by the main international body: the World Tourism Organization, of which analysis of the minutes of the meetings underscored guidelines to the member countries, including Brazil, which compounds the global-sectorial reference of the section. As from the analysis of the evolution of the tourism in the country, was identified that public policies in Brazil passed by transformations in their organization over the years, indicating changes in the referential that guided the interventions. These guidelines and transformations were identified in the construction of the tourist destination of Porto de Galinhas, of which data was systematized and presented in four historical periods, in which were discussed the values, the standard, the algorithms, the images and the important mediators. It has been revealed that the State worked in different roles in the decades analyzed in local tourism. From the 1990s, however, new actors were inserted in the formulation and implementation of policies developed, especially for local hotelkeepers. These, through their association, establishes a leadership relation in the local touristic section, thereby, they could set their hegemony and spread their own interest. The leadership acquired by a group of actors, in the case of Porto de Galinhas, does not mean that trade within the industry were neutralized, but that there is a cognitive framework that confronts the actors involved. In spite of the advances achieved by the work of the mediators in the last decades, that resulted in an amplification and diversification of the activity in the area, as well as the consolidation at the beach, as a tourist destiny of national standout, the position of the place is instable, concerned to the competitiveness, once that there is an situation of social and environmental unsustainability
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To implement policies and plans at the tourist sector involve disposition to the establishment of parceries among government and private initiative, space to the action of studious, researchers and professionals of several areas of knowledge and formation, able of to give new courses no only at the tourism, but to the economy how a every, seen which the tourism had a effect multiplicator, reaching 52 sectors of the economy. At this sense, the Brazil came pruning for a new phase of politic actuation at the touristy activity. Until the year 2002, the tourism politic in the Brazil no had detail, because herself treated of isolated actions and many without continuity. However, at to start 2003, several actions were developed in order to contribute for the national touristy planning. The principal was the creation of Ministério do Turismo, accompanied of the formulation and implementation of the Plano Nacional do Turismo (2003/2007). This work pretend to understand the implementation at the Rio Grande do Norte of the model of participative administration extolled by Plano Nacional do Turismo. The your centre detail the action of the Conselho Estadual de Turismo do Rio Grande do Norte (CONETUR), to promote the participation at the tourism public policies. The bibliographical research contemplated diverse sources in order to compile knowledge of credential authors in the quarrel of inherent subjects to the participation and to the tourism public policies, especially at the Brazil. A qualitative perspective the case study was adapted as research method and for attainment of the data interviews with the members of the Conselho had been carried through beyond consultation the referring documents the dynamics of functioning of the Conselho. The principal actuations of the CONETUR, the directives tourism public policies already made and directed to implementation, the type of participation at made decision, the principal difficulties of the implementation of the participative administration model of the Plano Nacional do Turismo and the degree of participation of the members of the Conselho at the reunions had been identified. The results had shown that exist some difficulties at the implementation of the participation at the Conselho Estadual de Turismo do Rio Grande do Norte, knowledge of the Conselheiros of CONETUR function, the presence of bodies which doesn t directly connected at the touristy activity; the absence of time of the Conselheiros to be presents at reunions; the discontinuity of the presidency of the Conselho; among others. So, the CONETUR show himself how a Conselho with participative characteristics, but with some adapted needs.
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This thesis aims to identify how civil servants perceive changes made inthe carrying out of their work after their taking part in the Course forTechnicians in Public Management of the Government of Rio Grande do NorteState. As for the methodological procedures, an exploratory-descriptivequantitative research has been carried out through structured questionnaires appliedto 118 civil servants from the first groups of the Course for Technicians, thusshowing a margin of error of 4.18% to 95% of confidence, according to theprocedures of finite sampling. The table processing and analysis rested uponthe Statistical Package for the Social Sciences SPSS and was carried outthrough univariate, bivariate and multivariate techniques with emphasis on thetechnique called Factor Analysis. It was possible to identify that the level ofsatisfaction of the students was high and there was a clear perception by themthat the course assisted to changes in their work. Through Factor Analysis itwas verified that the factors that may be related to changes in the work of thecivil servants are "Contribution to Society", "Efficiency andEfficacy in the Work Environment", "Applicability of Contents"and "Capacitating for Leadership". The conclusion of the studyindicates that the factors obtained are directly related to the basis of thenew public management by means of guidance toward efficiency and efficacy in aperspective of leadership, the contents of the course being thus made into newattitudes toward work which end up yielding better results for society
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Mestrado em Auditoria
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O presente trabalho pretende analisar a divulgação do risco nos relatórios anuais das empresas portuguesas não financeiras, com valores cotados em bolsa. No momento em que vivemos, com toda esta instabilidade, os investidores e outros stakeholders estão cada vez menos confiantes e mais exigentes. Assim, relatar informação sobre risco, começa a ser um dos meios utilizados pelas empresas para transmitir confiança e viabilidade ao exterior. Contudo, será que uma empresa que divulga sobre risco é uma empresa que se encontra totalmente sã, e que não oculta nem ofusca qualquer tipo de informação? O objetivo deste trabalho passará por apurar, se de alguma forma, os gestores se fazem valer das estratégias de impression management para ocultar ou, ofuscar os stakeholders na divulgação de informações sobre risco. Para o desenvolvimento desta investigação tivemos por base as empresas cotadas na Euronext Lisbon, para as quais foi efetuada uma análise de conteúdo do Relatório de Gestão, do Anexo e do Relatório do Governo das Sociedades, nos anos de 2007, 2010 e 2013. Aos dados recolhidos aplicou-se o modelo de regressão OLS, confirmando a hipótese do índice de compreensibilidade estar associado positivamente com a dimensão da empresa. Dos resultados obtidos concluiu-se ainda a existência de uma associação negativa entre o índice de legibilidade e a dimensão e o setor de atividade.
Resumo:
The central interest of this thesis is to comprehend how the public action impels the formation and transformation of the tourist destinies. The research was based on the premise that the public actions are the result of the mediation process of state and non-state actors considered important in a section, which interact aiming for prevailing their interests and world visions above the others. The case of Porto de Galinhas beach, in Pernambuco, locus of the investigation of this thesis, allowed the analysis of a multiplicity of actors on the formation and implementation of local actions toward the development of the tourism between the years 1970 and 2010, as well as permitted the comprehension of the construction of the referential on the interventions made. This thesis, of a qualitative nature, has as theoretical support the cognitive approach of analysis of the public policies developed in France, and it has as main exponents the authors Bruno Jobert and Pierre Muller. This choice was made by the emphasis on the cognitive and normative factors of the politics, which aspects are not very explored in the studies of public policies in Brazil. As the source of the data collection, documental, bibliographic and field researches were utilized to the (re)constitution of the formation and transformation in the site concerned. The analysis techniques applied were the content and the documental analysis. To trace the public action referential, it started by the characterization of the touristic section frontiers and the creation of images by the main international body: the World Tourism Organization, of which analysis of the minutes of the meetings underscored guidelines to the member countries, including Brazil, which compounds the global-sectorial reference of the section. As from the analysis of the evolution of the tourism in the country, was identified that public policies in Brazil passed by transformations in their organization over the years, indicating changes in the referential that guided the interventions. These guidelines and transformations were identified in the construction of the tourist destination of Porto de Galinhas, of which data was systematized and presented in four historical periods, in which were discussed the values, the standard, the algorithms, the images and the important mediators. It has been revealed that the State worked in different roles in the decades analyzed in local tourism. From the 1990s, however, new actors were inserted in the formulation and implementation of policies developed, especially for local hotelkeepers. These, through their association, establishes a leadership relation in the local touristic section, thereby, they could set their hegemony and spread their own interest. The leadership acquired by a group of actors, in the case of Porto de Galinhas, does not mean that trade within the industry were neutralized, but that there is a cognitive framework that confronts the actors involved. In spite of the advances achieved by the work of the mediators in the last decades, that resulted in an amplification and diversification of the activity in the area, as well as the consolidation at the beach, as a tourist destiny of national standout, the position of the place is instable, concerned to the competitiveness, once that there is an situation of social and environmental unsustainability
Resumo:
To implement policies and plans at the tourist sector involve disposition to the establishment of parceries among government and private initiative, space to the action of studious, researchers and professionals of several areas of knowledge and formation, able of to give new courses no only at the tourism, but to the economy how a every, seen which the tourism had a effect multiplicator, reaching 52 sectors of the economy. At this sense, the Brazil came pruning for a new phase of politic actuation at the touristy activity. Until the year 2002, the tourism politic in the Brazil no had detail, because herself treated of isolated actions and many without continuity. However, at to start 2003, several actions were developed in order to contribute for the national touristy planning. The principal was the creation of Ministério do Turismo, accompanied of the formulation and implementation of the Plano Nacional do Turismo (2003/2007). This work pretend to understand the implementation at the Rio Grande do Norte of the model of participative administration extolled by Plano Nacional do Turismo. The your centre detail the action of the Conselho Estadual de Turismo do Rio Grande do Norte (CONETUR), to promote the participation at the tourism public policies. The bibliographical research contemplated diverse sources in order to compile knowledge of credential authors in the quarrel of inherent subjects to the participation and to the tourism public policies, especially at the Brazil. A qualitative perspective the case study was adapted as research method and for attainment of the data interviews with the members of the Conselho had been carried through beyond consultation the referring documents the dynamics of functioning of the Conselho. The principal actuations of the CONETUR, the directives tourism public policies already made and directed to implementation, the type of participation at made decision, the principal difficulties of the implementation of the participative administration model of the Plano Nacional do Turismo and the degree of participation of the members of the Conselho at the reunions had been identified. The results had shown that exist some difficulties at the implementation of the participation at the Conselho Estadual de Turismo do Rio Grande do Norte, knowledge of the Conselheiros of CONETUR function, the presence of bodies which doesn t directly connected at the touristy activity; the absence of time of the Conselheiros to be presents at reunions; the discontinuity of the presidency of the Conselho; among others. So, the CONETUR show himself how a Conselho with participative characteristics, but with some adapted needs.
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As redes sociais têm potencial para influenciar os indivíduos nas suas escolhas. O objetivo deste estudo é perceber se as redes sociais têm influência na perceção e escolha de um destino turístico por parte dos utilizadores. No sentido de entender todo o processo de partilha de conteúdos por parte dos utilizadores online, no que toca à divulgação de destinos turísticos, foi escolhida como referência a maior rede social a nível mundial - o facebook. Foi adotada uma metodologia quantitativa, assente na construção de um questionário colocado online a cerca de 250 pessoas, utilizadores de facebook, de ambos os sexos, e com idades compreendidas entre os 16 e os 32 anos – Geração Y ou geração Millennium. Os dados recolhidos foram tratados e analisados com o auxílio do software SPSS e do Google Forms. Foi possível, nesta investigação, identificar a sensibilidade dos indivíduos face à partilha de conteúdos turísticos realizados por amigos, familiares e ícones nas redes sociais. Este estudo é importante no sentido em que as empresas ligadas ao sector podem incentivar os utilizadores a partilhar as suas férias e conteúdos na página da empresa e tornar-se, assim, numa estratégia de marketing potenciando quer a sua visibilidade organizacional, quer a do destino em causa.
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Os Organismos públicos encontram-se, actualmente, a desenvolver estudos a nível dos Sistemas Integrados de Gestão, motivados pela necessidade que existe em adoptar novas técnicas de Gestão capazes de responder às novas exigências de informação. Em termos gerais, os Organismos públicos encontram-se numa fase de viragem na sua actuação, em que surge a necessidade de dispor de novos sistemas de informação capazes de dar resposta às exigências da Nova Gestão Pública. É certo que a Nova Gestão Pública conduz a uma maior motivação, proporcionando uma melhoria na obtenção dos resultados e modernizando a relação entre o controlo das despesas públicas e a prestação de contas a nível dos órgãos do Estado, e onde a uniformização de critérios se apresenta como um dos principais requisitos para criar condições de implementação de uma contabilidade pública que funcione como instrumento de apoio aos utilizadores da informação e, em particular, aos Órgãos de Chefia e Direcção. Este trabalho analisa o caso do Exército Português, como exemplo de um Organismo público que aproveitou a obrigatoriedade de adesão ao novo Regime de Administração Financeira do Estado, para promover a implementação de um Sistema Integrado de Gestão capaz de responder às novas exigências de informação. Analisam-se também as estratégias de actuação e reorientação organizacional utilizadas pelo Exército Português, de modo a permitir o desenvolvimento e implementação do sistema baseado na uniformização de critérios que garanta os requisitos e as técnicas de Gestão capazes de criar condições para desenvolver uma contabilidade pública que funcione como instrumento de apoio à decisão. ABSTRACT; At present, government entities are developing studies at an Integrated Management System level, impelled by the actual need of adopting new Management techniques capable of responding to the new demands regarding Information. ln global terms, government entities are reaching a turning point in its way of acting, due to the arising need of settling new information systems which provide an answer to the demands of the New Public Management. It is assured that the New Public Management leads to a higher motivation, providing an improvement in accomplishing results and modernizing the link between the control of public expenditure and presenting accounts of State Organs. It also presents the criteria standards as one of the main requirements to create implementation conditions of a public accounting which operates as a support mean to the information users and, more specifically, to the Command and Boarding Bodies. This study analyses the Portuguese Army, an example of government entity which seized the obligation of joining the New Public Financial Management Regime to promote the implementation of an Integrated Management System capable of responding to the new information demands. The performing strategies and organizational refocus used by the Portuguese Army are also analyzed in order to allow the development and implementation of the system. It is based in the standard criteria that secure the requirements and Management techniques which enable the progress of a public accounting acting as a support resource in decision-making.
Resumo:
This thesis aims to identify how civil servants perceive changes made inthe carrying out of their work after their taking part in the Course forTechnicians in Public Management of the Government of Rio Grande do NorteState. As for the methodological procedures, an exploratory-descriptivequantitative research has been carried out through structured questionnaires appliedto 118 civil servants from the first groups of the Course for Technicians, thusshowing a margin of error of 4.18% to 95% of confidence, according to theprocedures of finite sampling. The table processing and analysis rested uponthe Statistical Package for the Social Sciences SPSS and was carried outthrough univariate, bivariate and multivariate techniques with emphasis on thetechnique called Factor Analysis. It was possible to identify that the level ofsatisfaction of the students was high and there was a clear perception by themthat the course assisted to changes in their work. Through Factor Analysis itwas verified that the factors that may be related to changes in the work of thecivil servants are "Contribution to Society", "Efficiency andEfficacy in the Work Environment", "Applicability of Contents"and "Capacitating for Leadership". The conclusion of the studyindicates that the factors obtained are directly related to the basis of thenew public management by means of guidance toward efficiency and efficacy in aperspective of leadership, the contents of the course being thus made into newattitudes toward work which end up yielding better results for society
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A indústria turística tem-se focado na diversificação, de forma contínua, tornando-se um dos motores fundamentais para o progresso dos setores económicos de um país. Para tal, o desenvolvimento de um Produto Turístico de sucesso que visa oferecer ao público-alvo uma experiência memorável para satisfazer o seu desejo é essencial para que este consumidor venha a visitar um determinado destino. A nova era digital transformou a estratégia de marketing das empresas e esta nova conjuntura tem vindo a contribuir para o crescimento exponencial e para o desenvolvimento das técnicas e ferramentas que permitem promover a comunicação entre a empresa/marca e o consumidor, aspeto em que o marketing digital tem desempenhado um papel importante. Em tempos de valorização da experiência turística, o setor turístico de Cabo Verde pouco tem explorado e não tem tirado grande partido do marketing digital para dar a conhecer as potencialidades e as maravilhas do destino enquanto produto turístico, que ainda tem muito por descobrir por parte dos consumidores nacionais e internacionais. Como objetivos deste plano de comunicação Visit Cabo Verde pretende-se aumentar a notoriedade da marca Cabo Verde e captar novos turistas através da promoção de 4 ilhas: Santiago, São Vicente, Santo Antão e Boavista dividindo-as em 3 (três) subprodutos - cultura, natureza e praia. Com a realização deste projeto prevê-se que Cabo Verde atinja o público-alvo definido através da conceção das campanhas relevantes para os potenciais turistas e aumentar o fluxo dos turistas no arquipélago. As limitações deste plano de comunicação incidem sobre a variável produto que não é controlável, procurando este plano uma linha de orientação para a variável comunicação.
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Dissertação de mest. em Gestão Empresarial, Faculdade de Economia, Univ. do Algarve, 2004