A technológiai fejlődés hatása a tartós eszközök gazdasági értékcsökkenésére (The effect of technological progress on economic depreciation of durable assets)

A cikk a tartós eszközök gazdasági értékcsökkenésének elméleti hátterét vizsgálja az eszközökben megtestesülő szolgálatok felemésztődése szempontjából. Ezt a felemésztődést az eszközök kimerülésén és elhasználódásán túl, a gazdasági környezetben megjelenő testet öltő és testet nem öltő technológiai fejlődés következtében fellépő avulás is befolyásolja, mely avulás hatását a cikk részletesen tárgyalja. A technológiai fejlődés következtében fellépő avulásnak igen fontos szerepe van az eszközökhöz, és azok használati módjához legjobban illeszkedő értékcsökkenési minta kirajzolásában, amely alapján meghatározott értékcsökkenés központi eleme a vállalkozások jövedelmének, valamint a vállalkozási output egységköltségének, ami az output árazásának fontos tényezője. Ezáltal az értékcsökkenés meghatározásánál figyelembe vett avulás hatással van a vállalkozás termék és tőkepiaci versenyképességére. ___________ The paper examines the theoretical background of durable asset’s economic depreciation, from the embodied services consumption point of view. This consumption is affected by the exhaustion and deterioration beyond obsolescence which is due to embodied and disembodied technological progress that appears in the economic environment. The effect of obsolescence on the economic depreciation is examined in this paper in detail. The obsolescence due to technological progress has an important role in determining the best fit depreciation pattern to the durable asset and its usage. The economic depreciation is a central component of the company’s income, as well as the unit cost of the company’s output, which is an important element of the output pricing process. Thereby the obsolescence recognised by determining economic depreciation influences the company’s competitiveness on the product and capital markets.

Üzleti kapcsolatok beágyazottsága a magyar gazdaságban (Heaviness of the Hungarian business relationships)

A cikk a hazai ellátási láncok alapegységének, az üzleti kapcsolatoknak a beágyazottságát vizsgálja. A vállalatok közötti üzleti kapcsolatok sokféle jellemzője közül kiemelt jelentőségű azok stabilitása, ami közvetlenül függ a kapcsolatok beágyazottságának fokától. Az üzleti kapcsolat beágyazottságára hatást gyakorol az együttműködő felek közötti kötelékek három típusa (Håkansson – Snehota [szerk.], 1995): a megrendelő-beszállító közötti (i) tevékenység, (ii) szociális és (iii) erőforrás-kötelékek erőssége, intenzitása. A szerzők kutatásának hipotézise szerint e kötelékek erősségét, és ezen keresztül a kapcsolat beágyazottságának mértékét befolyásolja az, hogy milyen a felek közötti csere tárgyát képező termék- és szolgáltatáscsomag komplexitása. Tanulmányuk a Budapesti Corvinus Egyetem Versenyképesség Kutató Központjának „Kis- és középvállalatok beszállítói pozíciói” című kutatási programja (2007–2008) keretében készült kérdőíves felmérés kiemelt eredményeit mutatja be. Az elemzés magában foglalja az üzleti kapcsolatok számára releváns különböző köteléktípusok jellemzőinek bemutatását, a csere tárgyát meghatározó vevői elváráscsomagok, illetve azok leképeződéseként kialakuló tipikus termék- és szolgáltatáscsomagok ismertetését, végül annak bemutatását, hogy azok miképpen hatnak az üzleti kapcsolatok beágyazottságára. ________________ The focal question of this research is how heavy Hungarian business relationships are, and what specific characteristics this relationships have. Business relationship heaviness is one of the most important relationship features because substantially influences the stability of the relationship itself. The authors argue that the level of buyer-supplier relationship heaviness is determined by activity ties, social bonds and resource links (Håkansson – Snehota ed., 1995) and influenced by the complexity of the exchange object relevant for a specific relationship. The paper presents the results of an online survey carried out among Hungarian companies at the Competitive Research Centre of the Corvinus University of Budapest. The authors’ analysis examines the effect of the exchanged product and service package on relational ties and relationship heaviness.

A marketingeszközök alkalmazásának hatása a versenyképességre = The Impact of Marketing Tools on Competitiveness

A tanulmány a marketing szerteágazó területei és a vállalatok versenyképessége közötti összefüggéseket kereste és hasonlította össze az öt évvel ezelőtti felmérés eredményeivel. Az elemzés így kitért arra, hogy a vezetők hogyan észlelik a marketing szerepét a vállalati eredményesség szempontjából, hogyan hatnak a teljesítményre a termék- és márkázási döntések, a szolgáltatások menedzselése, valamint a reklámtevékenység. A kutatás érinti a marketing szervezeti megjelenését és a többi vállalati funkciókkal megfigyelhető kapcsolatát, majd az erőforrás-elmélet megközelítését felhasználva elemezte a marketing eszközök és képességek versenyképességre gyakorolt hatását. Az eredmények alapján azt állapíthatjuk meg, hogy a marketing gyakorlata számos ponton kapcsolódik a vállalati teljesítményhez, azonban előtérbe kerülnek azok a marketing jellegű képességek, amely a vállalat marketing rendszerének működtetéséhez, nyomon követéséhez és megújításához szükségesek. ____ The study aimed to reveal the association between the widespread functions of marketing and corporate competitiveness and it compared the results to the ones of the similar survey research conducted five years before. The analysis concerns the perceived role of marketing in the success companies and how product and brand decisions, the management of services or advertising practices can influence the performance of companies. The organisational representation of marketing and the relationship with other corporate functions were also investigated. Finally, the study implemented the approach of resource-based theory to determine the effects of marketing assets and capabilities on competitiveness. Based on the results we can conclude that several connections can be determined between marketing and corporate performance but the role of marketing related capabilities that are necessary for managing, tracing and developing marketing systems is increasing.

Parameter design considerations in precision engineering

Parameter design is an experimental design and analysis methodology for developing robust processes and products. Robustness implies insensitivity to noise disturbances. Subtle experimental realities, such as the joint effect of process knowledge and analysis methodology, may affect the effectiveness of parameter design in precision engineering; where the objective is to detect minute variation in product and process performance. In this thesis, approaches to statistical forced-noise design and analysis methodologies were investigated with respect to detecting performance variations. Given a low degree of process knowledge, Taguchi's methodology of signal-to-noise ratio analysis was found to be more suitable in detecting minute performance variations than the classical approach based on polynomial decomposition. Comparison of inner-array noise (IAN) and outer-array noise (OAN) structuring approaches showed that OAN is a more efficient design for precision engineering. ^

How Do Tourist Guides Add Value to An Ecotour? Interpreting Interpretation in the State of Amazonas, Brazil

In Ecotourism, interpretation by a guide creates or shapes the experience for the tourist, differentiating one episode from another. As such, the guide S interpretation adds value to the tourism product and contributes to the visitor S experience. This paper discussed the role of interpretation by guides in the State of Amazonas, Brazil, finding in them patterns from which lessons may be drawn. Given the intangibility of the Ecotourism product, this paper argues that it is the guide who defines the quality of the product. The guide may draw the tourist toward or away from sustainable practices, and significantly contributes to the success or failure of the escotouristic venture. The State of Amazonas in Brazil already has guides, but this study questions their education and training in interpretive skills as well as their professional organization and working conditions

Restaurant Customer Loyalty: A Qualitative Assessment of Niche Brands

Using the Loyalty Triangle framework developed by Lewis and Shoemaker (1999) and focus group methodology, the study examined how a niche brand restaurant best achieved long-term loyalty. Results indicate that customers are loyal to a niche brand because of the unique characteristics inherent to the brand. Customers have higher perceptions of such qualities as the presentation of service, consistency of product, and the benefits offered by the loyalty program than characteristics that are shared across all brands. Niche brand restaurants can be more effective in developing these qualities to promote customer loyalty.

Metodologia para implantação de um sistema de disposição de rejeitos em minério de ferro na região do semiárido: estudo de caso

Tailings dams are structures that aims to retain the solid waste and water from mining processes. Its analysis and planning begins with searching of location for deployment, step on which to bind all kinds of variables that directly or indirectly influence the work, such as geological, hydrological, tectonic, topographic, geotechnical, environmental, social characteristics, evaluation security risks, among others. Thus, this paper aims to present a study on the most appropriate and secure type of busbar to design a layout structure of iron ore tailings, taking into account all the above mentioned variables. The case study involves the assessment of sites for location of dams of tailings disposal beneficiation of iron mine to be built in Bonito, in the municipality of Jucurutu in Seridó Potiguar. For site selection among alternatives, various aspects of the current state of the art were considered, one that causes the least environmental impact, low cost investment, adding value to the product and especially the safety of the implanted structure mitigates the concern about induced earthquakes as a result of liquefaction wastes somatized by dams in the region, as the tilling of Mina Bonito is located practically in the hydraulic basin dam Armando Ribeiro in environmental protection (APA). The methodology compares induced by dams in the semiarid region with the characteristics of the waste disposal and sterile seismicity, taking into account the enhancement of liquefaction by the action of seismicity in the Mina Bonito region. With the fulcrum in the methodology, we indicated the best busbar type for disposal of tailings from iron ore or combination of them, to be designed and built in semiarid particularly for Mina Bonito. Also presents a number of possible uses for the tailings and in engineering activities, which may cause processing to the common good.

Uso da cinza do bagaço da cana-de-açúcar como matéria-prima na substituição dos fundentes para aplicações em porcelanato

The present study aims to evaluate the potential use of bagasse ash from sugar cane (CBC) as a flux, replacing phyllite and/or feldspar in standard industrial mass production of enameled porcelain, verifying the possibility of the CBC contribute to the overall reduction of the coefficient of thermal expansion of the ceramic mass. To this end, as a result of the research, we characterized the raw material components of the standard mass (clay, phyllite, kaolin, feldspar, quartz and talc) and the residue of BCC, by testing by XRF, XRD, AG, DTA and ATG. Specimens (CDP) were manufactured in the dimensions of 100 mm x 50 mm x 8 mm in uniaxial matrix under compaction pressure of 33 MPa, assembled in batches of 3 units subsequently sintered at temperatures of 1150°C to 1210°C by varying the Rating Scale at 10°C, heating and cooling ramp of 50°C/min and 25°C/min, with levels of 1 min, 3 min, 5 min, 8 min, 10 min, 15 min, 30 min and 60 min. analyzing the results of the physical properties of water absorption (WA), linear firing shrinkage (LFS), dilatometric analysis (DTA), flexural strain (SFT) and SEM of the sintered bodies in order to verify the adequacy of CDP to ISO 13006, ISO 10545, NBR 13816 standards; NBR 13817 and NBR 13818. The study showed that the formulations that best suit the requirements of the standards are:. G4 - which was applied in 10% of replacing the CBC phyllite, sintering temperature 1210 ° C for 10 min and porch, and F3 - with application of 7.5% of CBC to replace the feldspar in the sintering temperatures of 1190°C, 1200°C and 1210°C for 10 min and porch. These formulations showed better performance regarding the formation of primary and secondary mullite, with considerable reduction of cracks and pores, meeting the prerequisites of standards for glazed porcelain. The results shows that the use of the CBC as a flux in the preparation of porcelain mass meets standard parameters for the manufacture of the product, and thereby can reduce environmental impact and the cost of production. Therefore, it is recommended to use this residue in the ceramics industry, due to its industrial, commercial and collaborative viability for sustainability.

Uso de resíduos de queima de casca de café e argila da região sul da Bahia na obtenção de isolador elétrico cerâmico

The electrical ceramic insulators industry, uses noble raw materials such as siliceous and aluminous clays of white burning, in order to provide plasticity of the mass and contribute to electrical and mechanical properties required of the product, and feldspar with the flux function In literature references the composition of the masses indicates that the clay participates in percentage between 20 and 32, and feldspar 8 to 35, these materials have significant cost. In this research was performed the total replacement of commercial clay, for white burning clay from Santa Luzia region in southern Bahia and partial replacement of feldspar by ash residue of husk conilon coffee burning, from extreme south of Bahia. The objective of replacement these raw materials is to aver its technical feasibility and call attention for the embryo pole of ceramic industry for the existing in the south and extreme south of Bahia, which has significant reserves of noble raw materials such as clay white burning, kaolin, quartz and feldspar, and generates significant volume of gray husk conilon coffee as alternate flux. Clay Santa Luzia is prima noble material whose current commercial application is the production of white roofing. The residue of coffee husk ash is discarded near of production sites and is harmful to the environment. Phase diagrams and statistic design of experiments, were used for optimization and cost savings in research. The results confirmed the expectations of obtaining electrical ceramic insulators, with white burning clay of Santa Luzia and partial replacement up to 35.4% of feldspar, by treaty residue of conilon ash coffee husk burning. The statistic design that showed best results was for formulation with percentages of: clay 26.4 to 30.4%; kaolin 14.85 to 17.1%; feldspar 12.92 to 16.96%; R2 residue 7.08 to 9.2% and Quartz 32.5 to 38.75%, relative to the total mass of the mixture. The best results indicated; 0.2 to 1.4% apparent porosity , water absorption 0.1 to 0.7%, flexural strength 35 to 45MPa , dielectric strength 35-41 kV/cm , the transverse resistivity 8x109 2.5x1010 Ω.cm and for the dielectric constant ε/ε0 7 to 10.4, specification parameters for manufacturing ceramic electrical insulators of low and medium voltage.

Dinâmica de expansão urbana de Ceará-Mirim-RN: aspectos locais e metropolitanos?

This study aims to understand the growth dynamics of Ceará-Mirim city considering the aspects that define its current urban sprawl. We chose to use as methodological approach the concept of space as a product and producer of social relations and the same constitutes by objects and actions that relate in a dialectical process over time. As a research tool, it took place bibliographical study that features the historical aspects of use and occupation, in order to evidence the regional ground agents that explain its current urban setting. Then, it was collected a secondary data of economic analysis activities from municipality and their impact on local social structure. Between these aspects, the sugar economy, even in decline, had appeared as defining the boundaries of urban growth. At the regional scale, other factors were discussed in a way of urban influence processes forming the Greater Natal (RMNatal), and Ceará-Mirim appears integrating into this scale in a very low level according to Metropolis Observatory (2012). However, we have pointed out that in recent years, especially in growth vector of BR 406, settled metropolitan scope equipment. These objects have been associating in a real estate sector's reasoning while the possible "metropolization" have been promoting as investments in the city's expansion area.

O registro de procedimentos metodológicos em projetos de intervenção arquitetônica no patrimônio edificado: o caso de Natal-RN

In the midst of growing preservationist awareness, regarding methods of architectural intervention of buildings with a recognized heritage value, there are numerous approaches on how the original heritage value can be protected. However, can these intervention projects be differentiated? Is it possible to identify how they differ (if in fact they do) from an architectural project not related to preservation? Although there are numerous theoretical studies regarding methods utilized in architectonical projects, there appear to be a lack of studies focused on an architectural intervention exclusively focused on areas or edifications that have a recognized heritage value, thereby requiring a reflection on which methodological procedures in an architectonical project serve the purpose of the preservation of the historical aspects. This discussion is of even greater importance because, at the national level, some recent discussions on this type of architectural design seem arbitrary and lack methodological rigor. Therefore, this research attempts to focus equally on the theoretical-methodological practices of preservation as well as the architectural project methods. In an attempt to address these aspects, the focus of this research centers on the case studies of the intervention projects of the maritime passenger terminal of Natal (Terminal Marítimo de Passageriros de Natal), the old government hall (Palacio do Governo - EDTAM) and the old central hotel (Hotel Central) which are situated in the area known as the historic downtown of the city of Natal, within the federal heritage protection polygon. The analyses of these is intended to identify what methodological procedures were recorded in the final product (in the graphical representation of the architectural design and other documents) delivered to IPHAN / RN, the body responsible for review and approval of these architectural projects, noting whether such procedures appear, in some way, in the final product, and if an understanding of the complexity of preservation is evident. The analyses of these projects corroborate the hypothesis that there are unique characteristics, which must be addressed in the intervention project for preservation when compared to new project design. The main characteristic to be addressed is related to the very nature of the project. It is inherent in the dialectical relationship between the need to preserve (the identified heritage values) and the need to modernize (making adaptations to contemporary life). This relationship, denominated in this dissertation as "radical restraint", must, or at least should, guide the actions in the project as well as the technical analyses of the preservationist organization. However, this radical restriction appears more evident in the guidelines put forth by legislators than in the decisions of designers. These legislators require the presentation of documents, aimed at identifying and contextualizing intervention (Ordinance No. 420 of December 22, 2010), that grant (or should grant) assistance in the decision making process. It was evident in the analyses of these documents that there existed a disconnect between the documents produced and the decisions made in the project. This fact can be seen in the total absence of dialogue about theoretical-methodological preservationist principles, which, in our view, is an essential element of the methodological procedures of the intervention project needed to guide the legislative and project design discussions.

Estudo da incorporação de cinza e chamote gerado pela cerâmica vermelha ao próprio processo industrial

The ceramics industry generates waste at various stages of that process, defective products, waste from burning solid fuels, among others. This waste is dumped in landfills, garbage dumps or directly on roads, which has a negative environmental impact. This paper presents a study to incorporate the waste of algaroba wood and chamote (scrap pieces of ceramic already sintered), in to the ceramic material for making sealing blocks. The methodological procedures consist in the characterization of chemical and mineralogical residues, raw materials, and physical-mechanical of the formulations of mixes with clay, silt and waste. By pressing test pieces were produced using a pressure of 200 kgf/cm², varying compositions in the range of 0%, 5%, 10% and 15% by weight of residue. The sintering was performed in a muffle furnace, with the temperature levels of 850 ° C, 900 ° C, 950 ° C, 1000 ° C and 1050 ° C. The evaluated physical and mechanical properties were: Water Absorption, Linear Shrinkage Burning, Apparent Porosity, Apparent Density and Mechanical Resistance to Flexion. Analysis was carried out by Scanning Electron Microscopy on fracture surfaces of the specimens. Evaluation of linear shrinkage property drying and firing , water absorption and mechanical resistance to compression of the sealing blocks 5% wood ash residue, sintered at 900 °C hold temperature in the laboratory the products manufactured on an industrial scale. The main results, it was found on the viability of using the residues of algaroba wood and to confer refractory properties of the ceramic product. The main results, it was concluded feasibility of using the ash residues algaroba wood to impart refractory properties to the ceramic product and the residue of chamote, being derived from the own ceramic product not interfere with the properties, when used in a percentage of up to 5%.Since the residue of chamote being derived from the ceramic product itself had no effect on the properties. Studies in the laboratory have shown that the incorporation of up to 5% of these residues may be adopted as an alternative technology to reduce the environmental impact caused by the industrial sector, without compromising the final properties of the material, since the results on an industrial scale showed absorption values 11.66 and 11.74 of water and waste products respectively, within the parameters of NBR - 15,270, since the mechanical strength was 1.25 MPa and 0.94 MPa respectively for products with and without residue, lower than the minimum required by the technical standard that is 1.5 MPa.

Estudo da incorporação de cinza e chamote gerado pela cerâmica vermelha ao próprio processo industrial

The ceramics industry generates waste at various stages of that process, defective products, waste from burning solid fuels, among others. This waste is dumped in landfills, garbage dumps or directly on roads, which has a negative environmental impact. This paper presents a study to incorporate the waste of algaroba wood and chamote (scrap pieces of ceramic already sintered), in to the ceramic material for making sealing blocks. The methodological procedures consist in the characterization of chemical and mineralogical residues, raw materials, and physical-mechanical of the formulations of mixes with clay, silt and waste. By pressing test pieces were produced using a pressure of 200 kgf/cm², varying compositions in the range of 0%, 5%, 10% and 15% by weight of residue. The sintering was performed in a muffle furnace, with the temperature levels of 850 ° C, 900 ° C, 950 ° C, 1000 ° C and 1050 ° C. The evaluated physical and mechanical properties were: Water Absorption, Linear Shrinkage Burning, Apparent Porosity, Apparent Density and Mechanical Resistance to Flexion. Analysis was carried out by Scanning Electron Microscopy on fracture surfaces of the specimens. Evaluation of linear shrinkage property drying and firing , water absorption and mechanical resistance to compression of the sealing blocks 5% wood ash residue, sintered at 900 °C hold temperature in the laboratory the products manufactured on an industrial scale. The main results, it was found on the viability of using the residues of algaroba wood and to confer refractory properties of the ceramic product. The main results, it was concluded feasibility of using the ash residues algaroba wood to impart refractory properties to the ceramic product and the residue of chamote, being derived from the own ceramic product not interfere with the properties, when used in a percentage of up to 5%.Since the residue of chamote being derived from the ceramic product itself had no effect on the properties. Studies in the laboratory have shown that the incorporation of up to 5% of these residues may be adopted as an alternative technology to reduce the environmental impact caused by the industrial sector, without compromising the final properties of the material, since the results on an industrial scale showed absorption values 11.66 and 11.74 of water and waste products respectively, within the parameters of NBR - 15,270, since the mechanical strength was 1.25 MPa and 0.94 MPa respectively for products with and without residue, lower than the minimum required by the technical standard that is 1.5 MPa.

O BOCA A BOCA ON-LINE: AS IMPLICAÇÕES DA VOZ DO CONSUMIDOR NA COMUNICAÇÃO DE MERCADO

O consumidor contemporâneo, inserido em um novo ambiente de comunicação, potencializa suas expressões, capaz de avaliar uma marca ou produto e transmitir sua opinião pelas redes sociais, ou seja, o consumidor expressa suas opiniões e desejos dialogando com seus pares de forma espontânea nas redes sociais on-line. É neste ambiente de participação e interação (ciberespaço) que está nosso objeto de estudo, o boca a boca on-line – a voz do consumidor contemporâneo, também conhecido como uma manifestação informativa pessoal ou uma conversa, a opinion sharing. Proporcionado pelos consumidores nas redes sociais on-line, o boca a boca se fortalece em função das possibilidades de interação, característica da sociedade em rede. Nesse cenário, oobjetivo desta pesquisa é caracterizar o boca a boca on-line como um novo fluxo comunicacional entre consumidores, hoje potencializado pelas novas tecnologias da comunicação, capazes de alterar a percepção da marca e demonstrar o uso, pelas marcas, das redes sociais on-line ainda como um ambiente de comunicação unidirecional. Mediante três casos selecionados por conveniência (dois casos nacionais e um internacional), o corpus de análise de nossa pesquisa se limitou aos 5.084 comentários disponibilizados após publicação de matérias jornalísticas no Portal G1 e nas fanpages (Facebook), ambos relativos aos casos selecionados. Com a Análise de Conteúdo dos posts, identificamos e categorizamos a fala do consumidor contemporâneo, sendo assim possível comprovar que as organizações/marcas se valem da cultura do massivo, não dialogando com seus consumidores, pois utilizam as redes sociais on-line ainda de forma unidirecional, além de não darem a devida atenção ao atual fluxo onde se evidencia a opinião compartilhada dos consumidores da sociedade em rede.

Building Information Modelling in UK Construction Projects: A State of the Art Review

This paper aims to present a state-of-the-art review of the scope and practical implications of the Building Information Modelling (BIM) platform in the UK construction practice. Theoretical developments suggest that BIM is an integration of both product and process innovation, not just a disparate set of software tools. BIM provides effective collaboration, visual representation and data management, which enable the smooth flow of information throughout the project’s lifecycle. The most frequently reported benefits are related to Capital Cost (capex) and Operational costs (opex) and time savings. Key challenges, however, focus on the interoperability of software, capital installation costs, in-house experience, client preference and cultural issues within design teams and within the organisation. The paper concludes with a critical commentary on the changing roles and a process required to implement BIM in UK construction projects, and suggests areas for further research.