948 resultados para [JEL:M12] Business Administration and Business Economics


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[Excerpt] The hotel business has become a business of brands. Price Waterhouse Coopers estimates that there are over 300 hotel brands today with no one brand dominating the market. Every major brand management issue (brand extensions, global brand expansion, re-branding, un-branding, co-branding, brand portfolio development, brand acquisitions, new brand development, etc.) is being explored. An understanding of the competitive context and intra-and inter-brand dynamics will help owners, operators, asset managers, suppliers and litigators, as well as new entrants into the business make better and more informed brand management decisions.

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Given the nature of employment relationships today, service organizations can strengthen the organization commitment levels and reduce the turnover intentions of its professionals through providing job features important to their careers. These features include opportunities to perform challenging work, experience trusting relationships with customers/clients, and obtain extrinsic rewards. Using a sample of alumni from a hospitality business program, hypotheses that these features impact organizational commitment and turnover intentions, partially through strengthening professionals' career commitment, are developed and tested. Findings suggest that challenging work opportunities impact these attitudes both directly and indirectly. So too trusting relationships with customers and clients indirectly impact organization commitment and intent to turnover (ITO). Results also suggest that, as a whole, satisfaction with extrinsic rewards has no effect. However, an analysis of multigroup mediation results revealed that for professionals working in professional service firms, satisfaction with pay reduces both attitudes. Implications for research in organization commitment and ITO, specifically the role and impact of career-based antecedents, are discussed.

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Tourism and hospitality scholars and educational institutions in developing countries can benefit from systematic analysis of their counterparts in developed countries. Using the framework of sustainable competitive advantage, this paper explores the key organizational resources of the School of Hotel Administration at Cornell University that have assured its position as the leading hospitality program worldwide. The paper analyses key resources Cornell Hotel School uses to leverage and sustain its competitive advantage. Suggestions for positioning and enhancing future Chinese tourism and hospitality programs are provided. [Abstract in Chinese] 中国旅游发展起步较晚,在旅游教育的多数领域落后于西方发达国家。选择西方优秀旅游院系进行系统研究并总结其成功经验,对于提高我国旅游教育水平有着重要的意义。本文以持续竞争优势理论为框架,以全球旅游接待业教育的典范——康乃尔酒店管理学院为对象,详细分析了这所著名酒店学院的核心资源和确保其长期保持领袖地位的持续竞争优势,并提出可供中国旅游教育界参考借鉴的措施建议

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Most hospitality firms do not consider managing stock portfolios to be a main part of their operations. They are in the service business, using their real assets and the services provided by employees to create valuable experiences for guests. However, the need to focus on stock investments arises through those employees. Employees consistently rank benefits, including retirement benefits, among the top five contributors to job satisfaction and as a key consideration in accepting a job.1 It is not surprising, then, that more than 90 percent of companies with 500 or more employees offer retirement plans. The five largest hotel companies in the U.S. have over $10 billion in assets under management in their retirement plans, making these plans a key component in retirement investment decisions.

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This study examines the feasibility of making a major financial investment in the improvement of U.S. 20 between Sioux City and Fort Dodge, Iowa. This 119-mile (191-km) highway segment of U.S. 20 currently includes 97 miles (156 km) of 2-lane highway and 22 miles (35 km) of 4-lane highway (on the west end near Sioux City and a short section near Holstein). This 119-mile (191-km) segment is predominantly rural in nature, and serves a region of Iowa that has not been economically prospering. Local business leaders and residents have long desired major improvements to this highway segment, not only because of the safety and travel efficiency implications, but also because of the belief that the highway, as mainly a two-lane facility, is retarding the corridor area's economic growth and well being. The study was divided into five sequential tasks: (A) Evaluation of Existing U.S. 20; (B) Improvement Alternatives, Costs and Traffic; (C) Screening of Alternative Candidate Improvements; (D) Economic Feasibility Analysis; and (E) Interpretation and Comparisons.

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Yield management helps hotels more profitably manage the capacity of their rooms. Hotels tend to have two types of business: transient and group. Yield management research and systems have been designed for transient business in which the group forecast is taken as a given. In this research, forecast data from approximately 90 hotels of a large North American hotel chain were used to determine the accuracy of group forecasts and to identify factors associated with accurate forecasts. Forecasts showed a positive bias and had a mean absolute percentage error (MAPE) of 40% at two months before arrival; 30% at one month before arrival; and 10-15% on the day of arrival. Larger hotels, hotels with a higher dependence on group business, and hotels that updated their forecasts frequently during the month before arrival had more accurate forecasts.

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An brief history of the developments in the Iowa highway administration between 1838 and 1929.

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This analysis estimates several economic benefits derived from national implementation of the National Oceanic and Atmospheric Administration’s Physical Oceanographic Real-Time System (PORTS®) at the 175 largest ports in the United States. Significant benefits were observed owing to: (1) lower commercial marine accident rates and resultant reductions in morbidity, mortality and property damage; (2) reduced pollution remediation costs; and, (3) increased productivity associated with operation of more fully loaded commercial vessels. Evidence also suggested additional benefits from heightened commercial and recreational fish catch and diminished recreational boating accidents. Annual gross benefits from 58 current PORTS® locations exceeded $217 million with an addition $83 million possible if installed at the largest remaining 117 ports in the United States. Over the ten-year economic life of PORTS® instruments, the present value for installation at all 175 ports could approach $2.5 billion.

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This study is dedicated to explain the extent to which political influence in the management of state-owned enterprises can be considered legitimate in the light of the fundamental right to good governance and corporate and public governance, for which was undertaken bibliographical and documentary research guided by the deductive method of work, in which were investigated and presented concepts and issues relating to the State, Government, politics, Public Administration, constitutional principles of Public Administration, the fundamental right to good administration, corporate and public governance and state enterprises. Based on the assumptions found in the works and consulted laws it was possible to conclude that the political influence in state-owned enterprises management can be considered legitimate in the light of the fundamental right to good governance if it promotes the public interest and the public purposes achievement, effectively, efficiently and if it preserves the citizens' rights and the principles and rules that make up the legal framework for public administration; and can be considered legitimate in the light of corporate and public governance to the extent that, in a transparent manner and according to the relevant rules, it seeks not the private benefit of politicians, but to promote the public interest or, in other words, the increase of public value produced by them, while protecting and guaranteeing the rights of its stakeholders and shareholders.

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El concepto de precios de transferencia es un referente universal donde los países se han visto afectados por las malas prácticas comerciales que tiene las diferentes organizaciones en concentrar sus utilidades en aquellos lugares donde las cargas impositivas sean menores o tiendan a cero. Lo anterior implica que lo que dejo de pagar en una región por las bases tributarias determinadas lo estoy recibiendo como utilidad en otro país, generando índices de pobreza y de inequidad tributaria en los países de origen y riqueza a los países destino. Dentro de las directrices que tiene el Gobierno para evitar que se trasladen cargas tributarias entre países es definir unos criterios normativos vinculantes u obligatorios, que eviten que se tipifiquen estos focos de evasión y por el contrario generar una cultura empresarial donde se respete el principio de la plena competencia. Dentro de los criterios normativos están los criterios de vinculación, la información que se debe evidenciar como la comprobatoria y la informativa y las sanciones por incumplir los requisitos vinculantes antes mencionados lo cual nos obliga a profundizar en el mecanismo de control que ejerce el gobierno. De igual forma se establecieron destinos donde se tipifican los precios de transferencia como son los paraísos fiscales, las zonas francas y los vinculados del exterior, donde el destino más relevante donde el Gobierno ejerce control son los paraísos fiscales por sus características que las identifican como son las mínimas cargas tributarias y de igual forma la ausencia de información. Los contribuyentes del impuesto sobre la renta y complementarios que celebren operaciones con vinculados y/o estén obligados a la aplicación de las normas que regulen el régimen de precios de transferencia, deberán llevar acabo tales operaciones en cumplimiento del Principio de Plena Competencia, entendido como aquel en el cual las operaciones entre vinculados cumplen con las condiciones que se hubiesen observado en operaciones comparables con o entre partes independientes, lo anterior, a efectos de determinar sus ingresos ordinarios y extraordinarios, costos, deducciones, activos y pasivos para los fines del impuesto sobre la renta y complementarios. En el siguiente contenido el lector encontrara una metodología ilustrativa que le permita interpretar la normatividad contenida en el Estatuto Tributario (Ley 1607 de 2012 y Decreto 3030 de 2013 el cual reglamenta la norma la ley 1607) y su respectiva aplicación para dar cumplimiento a los requerimientos de la Administración de Impuestos y Aduanas Nacionales. Lo anterior significa que el contenido del texto es el contenido normativo el cual es detallado en su contenido en algunos aspectos gráfico, en otros casos numéricos y en los demás casos narrativos.

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This research has as an objective to study the IT Governance in the Brazilian Federal Universities, discusses the relationships between the IT Governance (ITG) mechanisms and the noticed IT management development in those public institutions. The subject Information Technology Governance, is not only vast, but constitutes implications in most different operational and knowledge areas, being relevant to the Public Administration, as a part of Corporative Governance and the public related, evolves high investments, such as financial, structure and material and human resources. The universities are entities from Indirect Administration and essential actors in the knowledge developing and creating and on its managers. Theirs public administrative agents, responds for the managing public resources competence and to provide internal policy that determines how IT will allow a bigger alignment and reaching of institutions business. We highlight the role of universities that manage significant quantity of public resources to achieve its institutional purposes. Looking this way, this theoretical and empirical study has as its goal to design an ITG panorama in the Brazilian universities (67 universities), for the strategic alignment on governance actions and institutional development focusing on the efficiency of the public service offered by those institutions. Facing this research focus delimitation, the methodology process will evolve three investigative activities: (1) documental and bibliographical research, (2) questioning, and exploratory tool, to investigate the IT Governance and Management perception in the IFES, directed to IT executive responsible, as a data collection device and (3) research the availability of ITG information in institutes websites. This project contributes to the studies this subject; it investigates the relations that make the ITG as a business strategy and shows the implementation IT Governance, such as a tool to allow the viability of Corporate Governance. This way, expected to contributes to the Public Administration development, following the principle that to improve it’s needed diagnose, and then, offer better results to the society on this field of working.

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Am Institut für Arbeitswissenschaft und Betriebsorganisation (ifab) Universität Karlsruhe wird zurzeit das Projekt LIVE-Fab (Lernen in der virtuellen Fabrik) gemeinsam mit der Fachhochschule Landshut, Fachbereich Maschinenbau, durchgeführt. Dieses Projekt wird vom Bundesministerium für Bildung und Forschung (BMBF) im Rahmen des Programms „Neue Medien in der Bildung“ gefördert. Das Ziel des Projektes ist die Entwicklung eines anschaulichen Lehr- und Lernmodells für eine Fabrik als funktionierendes Ganzes. Dazu soll im Rechner eine Modellfabrik mit den Bereichen Wareneingang, Fertigung, Montage und Qualitätssicherung abgebildet werden. Die Fabrik mit ihren Anlagen (Maschinen, Transportsysteme etc.) und Materialflüsse soll in einem 3D-Modell visuell erfassbar sein. Die Grundlagen zur Schaffung einer virtuell funktionierenden Produktion einschließlich Anlagenplanung, Arbeitsvorbereitung, die Mechanismen, Kundenbestellungen und Qualitätsmanagement sollen in einzelnen Fallstudien den Studierenden vermittelt werden. Den Studierenden aus den Fachbereichen Maschinenbau, Wirtschaftsingenieurwesen, Elektrotechnik und Betriebswirtschaft mit technischer Ausrichtung soll mit der virtuellen Fabrik ein Werkzeug an die Hand gegeben werden, mit dem sie die komplexen, ineinander verzahnten Vorgänge eines Produktionsprozesses besser verstehen lernen. Dies bedeutet, dass in der virtuellen Fabrik die inhaltlichen Aspekte mehrerer vorgelagerter Vorlesungen kombiniert werden und dadurch ein Verbund zum Verständnis der Produktionsprozesse geschaffen wird.(DIPF/Orig.)

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Radical thinkers and activists have put forth “building community” as a political alternative, but what does “building community” actually entail? This thesis examines how a student cohousing group in College Park builds community in a rapidly changing college town. The group was founded to help house low-income tenants in the face of increasingly unaffordable housing. I ask how the group creates organizational structures and personal relationships that give rise to alternative housing opportunities. I examine how community shapes, and is shaped by, features of cohousing such as democratic decision-making and cooperative economics. I give particular attention to tensions that occur within the cooperative due to faults in democratic decision-making, the ability to perform cooperative duties, and the demographic makeup of the cooperative. Finally, I ask what transformative features, if any, the community possesses in the face of the city’s development.

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Digitalization has been widely adopted by private organizations of all sizes. As customers we are starting to expect a certain level of digital services from businesses and these expectations are evolving to consider the public sector services as well. Moreover, the Finnish municipalities are under pressure to cut costs and make their operation more efficient. This research aims in exploring the field of municipal digitalization in Finland with three main questions to answer: what are the motivations for municipalities for digital service transformation, what the main benefits of this transformation are and what are the challenges for the transformation. The research starts with examining the characteristics of municipal operation and reviewing some of the relevant digital service opportunities. In the empirical part of the research, 11 professionals related to the municipal field were interviewed using a semi-structured interview design. These interviewees were chosen from three important groups for the change: the service provider, municipal administration and municipal employees. The data gained from the interviews was first summarized according to the main topics chosen from the literature and then reflected on the digital services opportunities presented in the research. The motivations discovered in both the service provider and the city of Porvoo interviews were: tightening resources combined with increasing expectations, transparent structuring of information, supporting the shift into mobile and providing new channels for customers to participate. The benefits discovered in all groups were: efficiency, customer experience, transparent structuring of information, reducing manual input and responding to customer needs in service development. The challenges perceived by multiple groups were: change resistance, innovating new with no best practices and defining the scope and new operation model. The results of this research suggest that even with some challenges along the way, digitalization is a likely future for the Finnish public sector. The business case for the transformation is becoming increasingly evident on both municipal- and governmental levels.

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Tomar decisões em qualquer contexto da vida pessoal ou profissional implica todo um processo mental e emocional assaz complexo, que se inicia com a deteção de um problema que necessita de ser solucionado. Em todas as organizações empresariais ou escolares, essa tarefa requer o domínio de mecanismos concretos e conhecimentos específicos em várias áreas que é preciso gerir. Por esse motivo, o líder deve ser capaz de ativar, procurar, requerer, convocar e trabalhar esses saberes para poder influenciar os seus colaboradores na concretização dos objetivos da organização, encaminhando-os para o cumprimento da missão, à qual subjaz uma visão, que projeta para o sucesso, com a máxima eficácia. Em educação, o diretor, líder de topo da organização educativa, tamm deve dominar os procedimentos que permitem a preparação, a decisão e a execução do processo de tomada de decisão a fim de liderar com eficácia a escola. Todavia, o líder escolar tem de lidar com as vicissitudes implícitas ao exercício das suas funções, desde logo esforçando-se por encontrar um equilíbrio entre o reforço de poderes e de autoridade, decretado pelo atual regime de autonomia, administração e gestão das escolas (DL n.º 75/2008, de 22 de abril, alterado pelo DL n.º 139/2012, de 2 de julho) e a centralização da administração do Ministério da Educação, ainda entranhada por uma visão demasiadamente neoliberalista da escola. Foi sob esta premissa que foi desenvolvido este trabalho. Com o objetivo de analisar as decisões tomadas pelos líderes escolares, levando-os a interrogar-se sobre o processo da tomada de decisão, a partir do modelo de Tichy e Bennis, seis líderes pertencentes ao CFAE- Bragança Norte responderam a um inquérito. Da análise dos dados, foi possível depreender que a falta de experiência e de formação em determinadas áreas específicas da administração da escola pode dificultar-lhes, de certa forma, a tomada de decisão criteriosa, isto é, eficaz.