951 resultados para Segmento aureo


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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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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

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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%

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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

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RACIONAL: Pacientes com constipação funcional que não melhoram com suplementação de fibras dietéticas, representam importante problema clínico. OBJETIVOS: Avaliar as relações entre as quantidades de fibras ingeridas, intensidade da constipação e o tempo de trânsito colônico em pacientes com constipação funcional. MÉTODOS: Foram avaliados 30 pacientes constipados funcionais, sem melhoras após suplementação dietética com fibras e 18 pessoas controle, sadias, sem queixas digestivas, utilizando inquéritos individuais quanto à ingestão de fibras e a intensidade da constipação e, por meio da técnica dos marcadores radiopaco, o tempo de trânsito colônico, total e segmentar. RESULTADOS: Apesar da maior ingestão diária de fibras (26,3 ± 12,9 g, constipados x 9,3 ± 5,2 g, controles), os sintomas da constipação mostraram-se intensos nos constipados (escore médio = 21,3 ± 4,07). O tempo normal para o trânsito colônico foi de 58,8h. O trânsito colônico total, em média, foi mais lento nos constipados (41,0 ± 22,8h, constipados x 21,8 ± 18,5h, controles). Constipados com trânsito lento (>58,8h) apresentaram inércia colônica (oito), obstrução de saída (um) e lentificação no cólon esquerdo (um). Constipados com trânsito normal (<58,8h), apresentaram lentificações isoladas no cólon direito (nove), no cólon esquerdo (três) e no segmento retossigmoideano (oito). Não houve correlação entre a quantidade ingerida de fibra, intensidade da constipação e tempo de trânsito colônico nos constipados funcionais. CONCLUSÕES: em constipados funcionais a gravidade da constipação não depende apenas da ingestão de fibras, que, também não é a única contributiva para as variações no tempo de trânsito colônico. Este diferencia os pacientes normais dos constipados e nestes, aqueles com trânsito alterado que exigem abordagens diferentes da suplementação de fibras.

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At the semiarid regions of developing countries the rural population has always been vulnerable to the climatic variations e its consequences. The effects of the semiarid climate, together with other biophysics, social and political-economic factors, impair the agricultural production, generating a situation of food insecurity and poverty in the rural areas. With the occurrence of climate change, natural resources of the semiarid regions can became scarcer, what would directly affect the agricultural production and those who depend on it. Therefore, the present study sought to study one of the most susceptible areas to the effects of the semiarid climate and desertification of Rio Grande do Norte, the potiguar s Serido. The study aimed to analyze the socioeconomic and environmental factors that put farmers in a position of vulnerability to the effects of climate; assess their perceptions about climate variations that have already occurred and their knowledge about climate change and global warming, also to identify which adaptation strategies to climate they have adopted at the rural establishment. The survey was conducted in 29 communities of four counties of the potiguar s Serido Caico, Parelhas, Lagoa Nova and Acari. Semi-structured interviews were conducted with local leaders and 241 questionnaires were applied with the family farmers. It was found that in addition to environmental factors such as the scarcity of water resources and climatic conditions, other factors such as the environmental degradation, the small size of the properties, the lack of technical assistance and financial resources and also the low education levels reduce the resilience capacity of family farming to the effects of the Semiarid climate. With the occurrence of climate change, the challenges for family farming at Serido will intensify. If farmers cannot adapt, the impacts may preclude this category of agricultural production causing serious harm to food security and further increasing the vulnerability situation of these populations. Although the farmers perceived changes in climate, the lack resources and information appears as the main reasons preventing the adoption of adaptation strategies. The lack of knowledge about climate change and global warming and the impacts that these phenomena may cause are also limiting factors for adaptation. It is therefore essential to identify the factors that influence the adoption of adaptation strategies, and seek alternatives to living with the semiarid that can strengthen the resilience of family farming and social reproduction that allow agricultural segment, even in a climate change scenario