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

A representação social de educação tecnológica de docentes da Rede Federal de Educação Profissional e Tecnológica: CEFETs do Rio Grande do Norte

The aim of this study was to investigate the social representation of technological education teachers at the Federal Technological Education Network. The survey was conducted from 2007 to 2010, and the respondents were 275 teachers, 135 of the Federal Center for Technological Education (CEFET in portuguese) in the state of Amazonas, in Manaus unit headquarters; 140 of the CEFET in the state of Rio Grande do Norte, a unit based in Natal. We adopt the concept of technological education as the top level of professional education, that is to say, the undergraduate programs of short duration called technological courses. The Federal Technological Education Network gathers hundreds of related institutions, coordinated and supervised by the Office of Vocational and Technological Education of the Ministry of Education. Although many of these institutions offer courses in technology education, no research addressing this subject from the perspective of Social Representations Theory (SRT) was found in the literature. We seek to unravel the social representation of technological education of the teachers by adopting the procedural approach of SRT. This is a qualitative approach, focusing on significant aspects of the representative activity and the formation mechanisms of the representation. Therefore, we search the socio-genesis of the representation in the articulations between discourses, social institutions and practices. We initiated the research through applying critical reading and an analytical perspective on the historical and regulatory documents of technological education in Brazil, from the early twentieth century to the present day. We adopt the Procedure for Multiple Classifications (PMC) from the Free Words Association Technique (FWAT) to access the elements of representational content. For the analysis of the data obtained with FWAT and selection of major words / phrases pertinent to the semantic field of education technology, we used Hamlet II software. For the data analysis of PMC and Free Classification (FC) we used the SPSS ® (Statistical Package for the Social Sciences) version 17.0 and used the method of multidimensional scaling - Multidimensional scaling - (MDS). The output from the central MDS takes the form of a set of scatterplots - "perceptual maps" - of which the points are the elements of the representational content. For the FC data analysis we used the Scalogram Multidimensional Analysis (SMA) - which makes use of the original data in its raw form and allows categorical data to be interpreted in the map as measures of (di)similarity. In order to help with the understanding of the settings of the perceptual maps of FC, we used the Content Analysis of the discourse fragments of the teachers interviewed. The results confirm our initial hypothesis regarding the presence of a single plot among the socio-cognitive study subjects, which is the basis for a social representation of technological education in line with the historic assumption of the dichotomy between mental and manual labor. In spite of the three merging representational elements of the representational content, the perceptual maps compiled from the MSA statistics corroborates the dichotomy, with the exception of the map relating to the subgroup of teachers belonging to the humanities

Desenvolvendo e gerenciando compostagem de resíduos sólidos urbanos: para geração de renda e repasse de tecnologia à acrevi

Nowadays, as well as in the past decades, the dumping of biodegradable organic waste in landfill is common practice in Brazil, as well as in most parts of the world. Nevertheless due to its rapid decomposition and release of odors, this practice hamper’s the operation and implementation of a recycling system. These facts encouraged our research to find an efficient system for the management of organic waste, not only for the use of official workers responsible for managing these wastes, but also for non-governmental institutions. The Recycling for Life Community Association – ACREVI (Associação Comunitária Reciclando para a Vida), together with the municipal authorities of Mossoró-RN, Brazil, have assumed the social role of collecting and recycling solid waste produced by most of the local population. However, it was observed that the organic waste it collected was not receiving any treatment. This present work aims to make compost with mixed waste (green waste and organic household), and then do chemical analysis of the material in view to use the waste as organic fertilizer. The objective being: to share the knowledge acquired by putting it into a very simple language accessible to people with little education. The experiment was conducted at ACREVI, Mossoró (RN), and the compost was obtained following the method "windrow", forming three cells (I, II, III) with conical shape, dimensions of 1.6 meters and 2.0 meters in diameter for cells I and II, and 1.0 meters high and 2.0 meters in diameter for cell III. The process was accompanied by analysis: CHN elemental, a variation of cell temperature, humidity, pH, TKN, bulk density, nutrients and heavy metals. Stabilized organic compounds reached the C/N ratio of 10.4/1 cell I and 10.4/1 in the cell II in the cell, showing how good soil conditions, with potential to improve the physical properties of any soil and pH acid soils, has presented the cell III at the end of the process the C/N 26/1, is a high ratio may be associated with the stack size III, thus changing the optimal conditions for the occurrence of the process. The levels of heavy metals in the analyzed compounds were lower than those established by the SDA normative instruction, Nº 27, of 5 June, 2006. The use of pruning trees and grass are used in small-scale composting, while generating a quality compost in the final process, it also created an important condition for a correct sizing of the composting piles. Under the studied conditions it is not advisable to use cells with a height of 1.00 m in height and 2.00 m in diameter, as these do not prevent the rapid dissipation of heat and thus can not be a good product at the end of composting. The composting process in the shed of the association and the preparation of the primer enabled the development of an alternative technology to generate income for members of ACREVI.

Sistemas ERP: características, custos e tendências

Muitas empresas estão adotando Sistemas ERP devido a várias razões, tais como: decepção com sistemas incompatíveis, incapacidade do Departamento de Tecnologia de Informação em realizar a integração entre os sistemas existentes atualmente na empresa e outros motivos que influenciam diretamente a competitividade da Empresa. Neste contexto, este artigo apresenta as principais características de Sistemas ERP, suas vantagens e desvantagens, bem como os custos envolvidos na sua implementação. Finalmente, as tendências e o futuro de Sistemas ERP são comentados.

Panorama do comportamento ambiental do setor empresarial no Brasil

Incluye Bibliografía

América Latina: análisis de problemas sociales relativos a la mujer en diversos sectores = Latin America: analysis of the social problems affecting women in various sectors

Incluye Bibliografía

O uso de um sistema LC-ESI-IT-TOF/MS e MSn na prospecção de novos componentes peptídicos do veneno da vespa social Polybia paulista

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Televisão digital nos espaços públicos: promoção da hospitalidade social

Pós-graduação em Televisão Digital: Informação e Conhecimento - FAAC

O processo de apropriação social das novas tecnologias: as contribuições da televisão digital na formação e atuação dos professores da educação básica

Pós-graduação em Televisão Digital: Informação e Conhecimento - FAAC

Tecnologia digital móvel e educação: envolvendo jovens na discussão sobre o ECA

Pós-graduação em Televisão Digital: Informação e Conhecimento - FAAC

Produção do espaço urbano e exclusão social em Marília-SP

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Produção familiar e as estratégias de reprodução social no espaço rural do município de Indiana (SP)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Exclusão social, políticas públicas e representações sociais na cidade de Londrina - PR: um olhar sobre o assentamento urbano Jardim Maracanã

Pós-graduação em Geografia - FCT

A formação de joint ventures como alternativa para investimentos no setor sucroalcooleiro brasileiro

Pós-graduação em Direito - FCHS

Processo de prescrição e confecção de recursos de tecnologia assistiva para educação infantil

Pós-graduação em Educação - FFC