Análise da percepção da qualidade ambiental e de serviços turísticos em João Pessoa/PB

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

800x600 Apoio de residentes ao processo de gestão de projetos turisticos ambientais: um estudo do vale dos dinossauros em sousa/PB

This study aimed to analyse the factors that can contribute to the support of residents in the process of management of environmental tourism projects. The importance of reflecting on the municipal planning, including the management of stakeholders, is justified by changes in economic and social values of local communities, the concern with their space and quality of life. Thus, the support of the dwellers to the management process of an attractive allows motivate and prioritize the opinion of this community, strengthening social groups and integrating them into projects and local actions. The study was described as descriptive, exploratory and quantitative. As the analysis model. They were used the research variables done by Nunkoo and Ramkissoon (2012), as a way to assess the support of local dwellers on the development of Revitalization project of Monumento Natural Vale dos Dinossauros, in the management of environmental tourist destination, in Sousa/PB. Results show the relationship among the dimensions, confidence in government agencies, benefits and costs occasioned by tourism development in the attractive as influencers support elements of the deweller. Thus, it is intended to corroborate to the inclusion of stakeholdersin the planning process in the development of tourism in this location in order to involve them in decision making about planning and management of tourism in the city, with a view to sustainable local development

Investimentos internacionais e o turismo em Tibau do Sul/RN

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Turismo e pobreza: percepções dos guias de turismo, moradores e não moradores que trabalham na favela da Rocinha Rio de Janeiro

This project refers to a study somewhat controversial , as in focusing less recognized and valued hand, although the dynamics of tourism pass to take another view , you can not beforehand consider favorable or unfavorable . Analyzes the phenomenon related to conception or perception of poverty from tourism residents and non residents of the Favela of Rocinha in Rio de Janeiro tourist guides . It is a subject to an object of research somewhat controversial , but about which there is already an academic and scientific concern and deserves an investigator look. Fits as a qualitative study whose methodological procedure based on interviews and participant observation , and the geographic divisions chosen the Rocinha slum , for its expressiveness and for being a pioneer in this type of tourism , had to conducting fieldwork lasting six months, which was accompanied by at least four hours walking work of sixteen tour guides, eight residents and eight non- residents in the community, working for different travel agencies and tourism. End of each tour, all tour guides answered a semi-structured questionnaire, containing nineteen questions. Most respondents tour guides authorized record interview, which has made it possible to analyze the speech through spoken language. In tourism, foreign tourists are the main target, although rarely also count with the participation of domestic tourists. Notes that the relationship between poverty and slums, from the perceptions of tourist guides residents better reflects the reality of favela residents compared with non residents guides, since they fully know all the intricacies and better the difficulties they have endured and still go, when it comes to the issue of stigmatization respect, by which has suffered by Brazilian society, in relation to live in slums, and have your dwelling place as a tourist attraction. While presenting the social reality of Rocinha consistently during his work, the non residents guides worry about being as natural as possible with tourists as much as the locals show slum, in the same way they avoid authorize tourists to take compromising photos and that will expose the intimacy of community residents . Concludes that, while recognizing the importance of elevation to the rank of tourist attraction and its promising prospects, requires attention and priority, given the greater precariousness of the human condition in relation to the prime areas in which it operates tourism should be a vector of development, not a masking of reality

Análise da relação entre apego ao lugar, satisfação e fidelidade dos visitantes em destinos turísticos ambientais: um estudo em Fernando de Noronha/PE

The competition among tourist destinations environmental generates the emergent need to find different strategies to close down if the purpose of delight and retain their visitants. A customer satisfaction, loyalty and the development of attachment to place form a solid compound in search of promotion a tourist destination. This study presents the general objective analysis of the relationship between attachment to place, satisfaction and loyalty of visitors, in the archipelago of Fernando de Noronha / PE. Therefore, a model will be used as reference, where they will be analyzed various constructs related to attachment to place, satisfaction and loyalty, as well as the relations between them. The methodology used in the study consists of an exploratory, descriptive, where the sample is random and consists of individuals who visited Fernando de Noronha on a pre-defined period of ten days. Based on a sample table, we defined a quantitative equivalent of 246 questionnaires, which will be applied when the visitor leaves the destination, the departure lounge of airport. A proposal focuses on the possibility to get results able to understand the subjective and intriguing relationship that involves the triad attachment to place, satisfaction and loyalty, trying to thus provide subsidies for optimizing environmental tourist destination

Atuação e interação de stakeholders no processo de implantação do turismo: um estudo no município de Sitio Novo/RN

The present work is a study which deals about the stakeholder approach towards the issue of tourism development in a city of Rio Grande do Norte state: Sítio Novo. As a goal, we sought to understand the stakeholders action and interaction mechanisms in the implementation process and, consequently, tourism planning in the municipality. Regarding to the methodology, the study is characterized as an exploratory and descriptive research with a qualitative approach, given the intention of trying to understand meanings and situational characteristics presented by the research subjects. The interview was the instrument used to collect information, and it was performed with 10 (ten) actors of tourism in the municipality, documents about tourism development (Proceedings of the Regional Council of Polo Agreste Trairi were analyzed Sítio Novo municipality incorporates the Polo, and the Strategic Plan for Tourism). The study shows that public actors are the majority in the destination, notes that there is a minimal involvement of civil society in actions for tourism in the municipality, highlights that representatives of the municipality participate effectively in meetings of the Regional Council of Tourism Polo Agreste Trairi, to discuss actions related to the development of the activity in the locality, and attests that local actors interviewed, mostly understand their functions regarding to tourism development, however, do not perform actions consistent with the role they have, which have as purpose the planning and development of tourism. For that matter, this paper concludes that the participation and coordination among the stakeholders of the municipality should be reconsidered in order to seek and/or propose alternatives that gather in a more adequate way the local actors, so that something more effective about the tourism development in the destination could be done

Fatores capazes de influenciar o apoio dos residentes ao desenvolvimento do turismo religioso em Santa Cruz - RN

This study is about the primary stakeholder management - the resident community, given its participation and support for the development of tourism in touristic destinations. It has as a general aim to analyze the factors that are capable to influence the residents‟ support to the development of religious tourism in Santa Cruz, RN, and the existing interrelationships between factors. In order to achieve this objective, it was necessary to use exploratory and descriptive research, followed by a quantitative approach through questionnaires with 422 residents of Santa Cruz -RN. The study was based on the variables relationship model proposed by Nunkoo and Ramkissoon (2012), it was also used the technique of Structural Equation Modeling - SEM, aiming to explain the relationships between the constructs studied. The results found on the survey suggest that the more residents realize the benefits generated by tourism, as well as trust in government actors in charge of tourism development, the more there will be a propensity to support the development of religious tourism. This result is similar to the one found in the study of Nunkoo and Ramkissoon (2012). We conclude that the structural model that best represents the reality of Santa Cruz -RN is composed of the factors: benefits, costs, and confidence in governmental actors, which are able to influence the support of Santa Cruz‟s residents for the development of religious tourism. It is also noteworthy that it was found a highly significant connection between the factors benefits perceived from tourism and confidence in governmental actors and between both of them, the political support for tourism

Fatores que afetam o apoio de residentes ao desenvolvimento do turismo em sítios arqueológicos: um estudo no Seridó Potiguar

The tourist activity , which appropriates spaces and natural , cultural , social and economic scenarios in a given locality , requires a model of integrated development necessarily reconciling the support of residents. In this perspective , this study aims to analyze the factors influencing the support of residents in tourism development in archaeological sites , specifically in the two counties of Parelhas and Carnaúba dos Dantas , in Rio Grande do Norte, in the region of Seridó Potiguar as well as the interrelationship existing between these factors . To achieve the proposed objective of the research , a descriptive -exploratory and quantitative study based on the study of Nunkoo and Hamkisson (2012 ) , using the technique of Structural Equation Modeling - SEM to explain the relationships of the constructs used in this research. Data collection was performed during the periodof May 2013 to July 2013. Among other studies, results indicate that , for the profile of the interviewees used , the higher the confidence of the community residing in the government agencies responsible for, the largest tourism will support the resident to the tourism development and that this supply relationship institutions and government agencies an opportunity to enhance their development strategies and social thinking of the resident agent of tourism . It was also found that the analysis model proposed has a better structural relationship when used interviewees who have knowledge about the activities in the archaeological sites , then suggesting the need for further research on the effect of the level of knowledge of the interviewee on the object and support of residents to tourism development

Ativos intangíveis (modelo RBV) como recurso estratégico e competitivo: um estudo em hotéis de pequeno porte (zona sul, Natal/RN)

The study aims to analyze the perception of managers on intangible assets as strategic and competitive resources in small hotels in Natal/RN, through the theory of the Resource Based View (RBV). This is a qualitative study of exploratory and descriptive, conducted with managers of the means of hosting small the capital of Rio Grande do Norte through semi-structured interviews, which was applied later, the technique content analysis based on the results of the information obtained in the interviews. Thus, research has shown that managers of small hotels visited (A, B, C) are not sufficient and satisfactory knowledge to set as their unique intangible assets of the company and makes use of them, on an occasional basis, without understanding or in essence understand its true value as a resource that can be used strategically for sustainable competitive advantage in the hotel market in Natal/RN. This means that managers do not know how to create new attributes and use them strategically. And they need to expand their partnerships with stakeholders. Given the importance of the subject of the present research, the information achieved by this analysis may contribute to the provision of information to establish a current situation with regard to the attributed to the knowledge and use of resources (intangible assets) importance as a strategic source and competitive for the internal management of the company by managers and thus, enabling a differential and greater economic profit over time in this segment

Medição de desempenho organizacional nas imobiliárias: um estudo na cidade do Natal-RN

The purpose of this paper is to identify how real estate companies from the city of Natal measure their organizational performance. Traditionally these companies measure their performance using financial measures; however, the technological improvement, the internationalization of the economy and the change in consumer behavior all demand better products and services, and other measuring models. Those changes motivate organizations to continually improve the quality of their products and services. In this way, these companies need to associate their financial results to their global performance. Therefore, it is necessary to have organizational performance models that associate financial and non-financial measures to the strategies of the companies. The research also tries to identify which performance indicators are used by these companies, as well as to test a model who questions: a) if there is any relationship between managers´ characteristics and performance measuring systems´ characteristics; b) if there is any relationship between the company s characteristics and the characteristics of the measuring system used to evaluate its organizational performance and c) finally to verify if there is a relationship between the characteristics of the measuring system and the company s performance. The information which served as a basis for the study was obtained through an empirical research, with questionnaires, answered by 66 (sixty six) companies from the city of Natal, capital of the state of Rio Grande do Norte. The results show that none of the companies investigated use any of the performance measurement models proposed in the modern literature. However, they use on an isolated way some of the measures those models, including some measures from adopted in the Balanced Scorecard, as well as the benchmarking process, making comparisons with the performance of their competitors. The research also reveals that either bigger companies, companies with more experienced managers or with better performance show better performance measurement systems

Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

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

A utilização da informação contábil na atividade pecuária do Estado do Rio Grande do Norte: um enfoque nos demonstrativos gerados para tomada de decisão

This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

O impacto dos custos não-gerenciáveis na determinação das tarifas de energia elétrica: um estudo nas companhias distribuidoras do nordeste que tiveram revisão tarifária nos exercícios de 2003 e 2004

This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets