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

Redesenho das configurações estruturais na gestão universitária: ações derivadas da inovação e flexibilidade na legislação pós-LDB 1996

This paper is set in a scenario in which higher education institutions suffer from external pressure to increase efficiency. The legislation after the Law of Directives and Bases for Education (LDBE), from 1996, is characterized by the fragmentation in its implementation, raising a concern with flexibility and innovation in several normative devices as well as aspects that must be incorporated to its organizational structure. The policies examined in this thesis are: Distance Education (DE); Law of Innovation and the Program of Support to Restructuring and Expansion of Federal Universities (PSREFU). This thesis aims to observe to what extent the characteristics of innovation and flexibility, which mark the new post- LDBE educational legislation, influence the organizational redesign of the Federal University of Ceará (UFC). For being about implementation policies, using contingency approach in order to collect the internal dynamics permeating the redesign of higher education institutions, the thesis focuses on the impacts caused by flexibility and innovation. This is a qualitative research, with case study methods, archive research and semi-structured interviews with members of the university administration. The results don t allow us to confirm the adoption of a more flexible and innovative configuration in the university but it is possible to identify the presence of those elements in the implementation changes, characterizing the hybrid structure. The changes mainly expose the extension of the management of projects to the administrative and academic components related to the institution. In terms of projection, the study found changes in the elements which characterize the current setting and the tendency of the university for adopting a diverse organizational structure. However, if the decentralization of management persists, the academic units may adopt their own structural solutions, but with no evidence of changes in the professional organization in most units. In this perspective, this thesis states that there are difficulties when incorporating innovation and flexibility to their organizational structure, which lead to improvised solutions, superposing skills through the redundancy of structures created with the same purpose or copying exogenous solutions

Programa de Avaliação de Desempenho: elementos constitutivos e pressupostos na prática avaliativa

This study analyzes the perceptions of technical and administrative UFPA, in relation to the insertion of the components and assumptions of DBP in evaluation practice. Addresses the history, concepts, meanings, about AD methods, skills, evaluation skills, the APF and AD UFPA and Programme itself. The research is characterized as a hypothetical-deductive, descriptive and applied, using the case study. Data were analyzed using a quantitative approach, using the descriptive and inferential statistics. Data were collected through the application of questionnaires to 222 technical and administrative searched IFES, not occupants of FG and CD. The results indicate that the factors perceived in relation to the constituent elements such as: evaluation practice, measurement of competence, program management, timing, individual skills and fundamentals of the program and those related to assumptions such as: democratic process, integrative perspective, character development and pedagogical continuous evaluation practices are perceived in the evaluation process. The study concludes that comparing the results of the constituent elements and assumptions of the PAD of thechnical-administrative UFPA, it can be said about a tendency to change, though subtle, compared to the traditional model of AD, directed only to the granting of career progression for a new logic based on the results, showing an early effectiveness of the program evaluation practice by law and by the Institution. The results are confirmatory of advance evaluation practice in the institution, more so than has previously been expected, which demonstrates the value of scientific criteria of scientific research

Adaptação sociocultural de gestores espanhóis expatriados no Brasil

This study aims at understanding how sociocultural adjustment occurs in the case of managers, and their spouses, expatriated to Brazil by private and public Spanish organizations. To do so, it adopts as main theoretical frame the expatriate adaptation model proponed by Parker & McEvoy (1993), based on Black, Mendenhall & Oddou s model (1991), which establishes three dimensions of adaptation: adjustment to work; adjustment to general environment and adjustment to interaction with host country nationals. This work, of exploratory and descriptive nature, used field research to gather primary data subsequently analyzed with a qualitative approach. Data collection came from individual in-depth interviews with three Spanish managers expatriated in Brazil and two of their spouses. Resulting data were analyzed through one of content analysis procedures, thematic analysis. This research shows that adjustment is obstructed by cultural distance or cultural novelty rather than by work role characteristics, being more successful in expatriates that carry previous solid sociocultural knowledge about host country. It also verifies that the degree of expatriate adjustment is enhanced by the comprehension of cultural differences that originate values and behaviors different from those of the expatriate. It points out that individual factors such as perception and relation skills, flexibility, empathy and self-efficacy are positively linked to the three dimensions of adjustment: work, general adjustment and interaction adjustment. It finds expatriate adjustment to be lowered by spouse unsuccessful adjustment and shows that location in an environment perceived as short in key infrastructures is negatively linked to adjustment in expatriates coming from strongly urban environments. It concludes that expatriate adjustment occurs through progressive understanding of host country environment and through comprehension of the sociocultural context that explains differences between host country behaviors and values and those from the country of origin, a process which is favored by expatriate individual characteristics not directly linked to his/her technical qualification, such as perception and relation skills, flexibility and empathy, together with solid sociocultural knowledge about the host country. This research propones, therefore, that organizations involved in expatriation processes should include in their selection criteria the degree to which candidates possess personal characteristics and sociocultural knowledge that may facilitate adaptation

Empreendedorismo social e protagonismo juvenil: a estratégia socioeducativa do projeto Oasis de intervivência universitária

This dissertation aims to analyze the strategy of socio Intervivência University Project OASIS training of community development from the perspective of social entrepreneurship. This project was part of the context of a sort of university extension, called Intervivência University, which emerged in 2008 through the announcement MCT / CNPq / CT-Agribusiness / MDA - No. 23/2008 - Intervivência University Program. With the analysis of the OASIS project sought to identify a strategy socio, which was used elements of popular education and aimed to develop young people within the social entrepreneurship that made contributions to such has taken actions in their communities seeking range of social gains. For this, the methodological aspect, it was used in the research, a qualitative approach, case study, content analysis, semi-structured interviews and non-participant observation. In the theoretical aspect was addressed in the affairs of: social entrepreneurship, with emphasis on the concept, their differentiations of business entrepreneurship and social responsibility, and characterizing the social entrepreneur, popular education, as for the development of social entrepreneurship is the need for a new way of thinking and seeing reality for the people, and youth leadership, given the importance in the context of social action, to have young people seeking a better life for their communities. Addressed the theory were drawn categories (capital, empowerment and youth participation) and subcategories of analysis (value, attitude, behavior, trust, cooperation, civic participation) used in this work. Given the information and analysis of interviews and observations could be perceived that the strategy promoted socio Project OASIS changes, or the reaffirmation of values, resulting in new attitudes and, consequently, new behaviors in the students interviewed. Has been identified in them the development of trust and cooperation. In the aspect of civic awakening was observed in some of them only. In relation to juvenile activity was perceived to develop actions aimed at social benefits for all respondents. Thus, the OASIS Project Intervivência University made contributions to the young participants in the research aspect of social entrepreneurship, influencing them in developing activities in the social sphere in which cities are embedded

Criação de empresas à luz do modelo de decisão effectuation: um estudo com mulheres empreendedoras no município de Currais Novos/RN

This study analysed the creation of businesses by entrepreneur women in the Currais Novos city, looking for verifying if they used making decision processes aligned to the Effectuation logic throughout the creation of their companies. To this, was accomplished a multiple cases and exploratory study, whit a qualitative approach of analyse, using the thematic life history technique that match accounts and semi-structured interview route, being accomplished like a long interview, where the researcher interact with the informer continuously. The semi-structured interview route was created by the adaptation of the interview route used by Tasic (2007). The present study appealed to a intentional selection of individuals in function of their importance in relation to the boarded theme. This means that the individuals were chosen in function of their social and theoretical representatively inside the considered situation. The participant individuals of this research were five entrepreneur women that act in the Currais Novos city, owners of five different companies. To the data treatment and analyse, was chosen the content analyse technique. This study worked with a priori theoretical categories. The categories of analyse in this study was obtained with base in the Effectuation approach (SARASVATHY, 2001a, 2001b, 2008), that is an alternative model of making decision to the classic model based in the causality principle. These categories are Clarity of Initial Aims , Tolerance to the Lost and Initials Investments , Control of Resources ( who I am , what I know and who I know ) and Promoting Over Contingencies . As result, the entrepreneur women researched, in a general way, hadn t clear initial aims at the companies creation moment, hadn t aversion to the risk to lose the time and the money that they were investing in the company in formation, they highlighted the products and services identity that offered with a strong link with Seridó region, they had experience in the field of activity in which they decided to open their companies, had the commitment of partners in the beginning of the business and they knew to transform the initial difficulties in opportunities. By the end, this study conclude that the entrepreneur women studied used, in a big part, making decision processes aligned to the Effectuation logic throughout the creation of their companies

Reformas administrativas no Brasil: o caso do governo do estado do Piauí

From the 1980s, with technological development, globalization, and in a context of increasingly urgent demands, there is an international movement to modernize the state structures. Being driven by the victory of conservative governments in Britain and the U.S., this speech reform comes only to Brazil in the 1990s, the government of Fernando Henrique Cardoso. Thus, in view of the recent movement of states to implement this reform agenda in their structures this research was to identify the elements that made it possible to attempt to modernize the administrative structure of the state of Piauí in 2003, in view of the political and administrative career in which the state was entered. Seeking to clarify the problem studied here, through a case study carried out a descriptive and exploratory, using a technique of gathering data to document research and interviews semi-structured. As the lens of analysis for this study used the neo-historical and sociological institutionalism, through which it sought to identify the critical moment in which they gave the Administrative Reform of Piaui, the process of breaking with the political and administrative career that previously had being followed, and the isomorphic mechanisms that enabled this speech reform comes up to this state, mechanisms that allow the homogenization of the organizational field. In general it appears that the search for new patterns and new technologies for management by the states in Brazil is due to the context of fiscal crisis in which the states were entered, forcing them to seek alternative models of management . The process of diffusion of New Public Management agenda for the states became possible, among other factors, due to the new scenario in which was inserted into the Brazilian federal system in the second half of the 1990s, characterized by a greater articulation between the horizontalstates, where through the mechanisms of isomorphic institutional change was made possible by the absorption of the speech states reformer of the 1990s. However, due to the specificities of each region is given the experiences state unevenly. In the case of Piauí Administrative Reform only became possible due to the rearrangement of political forces in the state and the mechanisms of isomorphic institutional change, which allowed, in 2003, the state government to absorb the speech reformer

A relação entre o microcrédito e o capital social : o caso do CEAPE PI

This study consists of a study on the presence of relationship between social capital and solidarity groups to endorse the Center for Support to Small Businesses - CEAPE - PI, the capital was measured by confidence levels and associations, considering trust as the expectations want, and learned associations between people and how the interactions among members within a group and between groups. The central research question seeks to identify whether there are linkages between the levels of social capital and the profile of members of the solidarity group CEAPE-PI. The overall objective is to analyze the level of social capital and whether these vary with the change in the profile of the solidarity group members. The method adopted in perspective cross-examined the level of social capital found in 300 of solidarity group members, collected through a survey research related to the profile of the solidarity group members, obtained with the CEAPEPI. The data show that micro-credit groups have relatively high levels for most variables, but to relate to the profile of microcredit results demonstrate the interesting points of analysis

Parâmetros urbanísticos para habitação de interesse social: uma análise crítica para as Rocas em Natal/RN

Through the comparative critical analysis of the demanded urbanistic parameters in the legislation and of the urbanistic index found in the Rocas neighbourhood, having as study object the already consolidated constructions of residential use, intended to demonstrate that the neighbourhood needes specific norms and that the limits established for recognition of Special Areas of Social Interest for the urbanistic legislation of the City of Natal would have to be reviewed and to be brought up to date, once they show occupations like the ones of the reffered neighbourhood. At a first moment, bibliographical revision and elaboration of the theoretical referencial had been made, , to analyze afterwards the urbanistic legislation for the neibourhood of Rocas, that determines relative parameters for the sizes of land lots, coefficients of exploitation, minimum taxes of occupation and retreat. Through a field research in the area, a study on the occupation description was done at first, characterization of the neibourhood through the study of the social-economic aspects, of the existing infrastructure in the place, environmental aspects, morphologic and tipolgic analysis of the neibourhood as a whole. From the grouping of the found characteristics, sub-zones had been delimited, where the real object of study was detached to be analyzed. From the Sub-zoning, a statistic sampling was carried through with the intention to examine which of the urbanistic index is found in the dwellings of that already materialized place. This sampling, of one hundred and eighteen residences, was carried through by measurement of the lots and existing constructions in these places. Through this survey, for each habitacional unit, area of the lot, constructed area, retreats and coefficient of exploitation had been calculated. The comparison between the legislation parameters and the index found in the place reveal an expressive index of urbanistic irregularity and the necessity of special regulation for the Rocas neibourhood due to its specific social-space characteristic

A redefinição do espaço urbano de Natal/RN a partir da influência dos serviços: uma análise das avenidas Bernardo Vieira e Engenheiro Roberto Freire

This paper analyzes the influence of trade and services in the reconfiguration of urban space in Natal, with the Avenues Bernardo Vieira end Roberto Freire Engineer as privileged analysis. Initially, we discussed the concepts of production and reproduction of urban space, urban centralities, decentralized, services and public policies, especially transport and tourism. Then, we show the construction of urban space from Natal, highlighting the historical formation of the districts of Ribeira, Cidade Alta and Alecrim, pioneers in the service sector, noting that currently there is an ongoing process of decentralization in the city of such activities, to other areas of the urban fabric of Natal. Later, we studied the Avenues Bernardo Vieira to Roberto Freire Engineer, noting, in both the distribution of commercial activities and services, and issues related to transportation, traffic, tourism and socio-economic problems, identified them. Finally, testify that Natal, from the 1980s, underwent a process of decentralization of services, both to the south, and north of the city on the ball. In this process of decentralization we ascertain the role of public policies on transport and tourism, complementing the action of private enterprise, through the real estate market, on Avenue Roberto Freire Engineer.

Desenvolvimento territorial no Rio Grande do Norte: uma identificação de clusters rurais

The general objective of this study is the identification of rural spaces in Rio Grande do Norte through a territorial approach. It looks if there is spatial correlations between municipalities that influence and are influenced by the rural environment, allowing the identification of clusters. To accomplish this objective it`s used, in the methodology, the factor analysis of principal components to achieve the indicators of rurality and territorial development, that deal with four dimensions of analysis: environmental, political-institutional, economical and spatial. Moreover, to identify the spatial correlations structure between municipalities it used the Moran index to both rurality and territorial development, leading to clustering identification. The results show that the rurality is present in most of Rio Grande do Norte municipalities, except in cases like Mossoró, Pau dos Ferros, Caicó and Natal, where can be regional dynamic poles. It is also verified that the more rural municipalities tend to be less developed, according to the territorial development index, and have less correlations with neighboring municipalities

Políticas recentes para arranjos produtivos locais: um olhar sob a lente dos organismos responsáveis pelo apoio no estado do Rio Grande do Norte.

This paper aims to analyze the current support structure ready to Local Productive Arrangements (APLs) in the state of Rio Grande do Norte. To this end, it was done a study of major theories dealing with territorial agglomerations: moving from the pioneering concept of Marshallian industrial district to neo-Schumpeterian concepts coming from the latest innovation systems. In a complementary way, there will be a study of the major reasons that brought the crowded productive activities to a central position in the economic debate and the formation of public policy, seeking to understand what the relationship of this phenomenon with the different approaches of regional development policies which are included in recent years. Finally, it sought to understand how the bodies responsible for supporting clusters in the state of Rio Grande do Norte act in the selection and support of these arrangements, analyzing what the main policies implemented and trying to understand what are the main instruments used to support these clusters in the state

A cadeia produtiva de gás natural no Rio Grande do Norte e perspectivas para o setor

The paper demonstrates how it is organized production chain of natural gas in Rio Grande do Norte and highlights some prospects for this sector. The study is backed by elements to understand the process of innovation as the driving force of capitalist dynamics as well as the features of the Brazilian economy in the years 1990 and 2000 that indicated the development of natural gas production in the energy matrix Brazil. It was found that the state has potiguar possibilities for structuring an energy based on elements from the region and with prospects of becoming self-sufficient in electricity, where natural gas has a share of participation in this segment. The automotive and industrial are the biggest consumers of this input. With emphasis on the textile industry. Signaling to a broad horizon of supply, this sector will depend on their investments in research and Deficient, and the policy adopted by government to develop the consumer market

Ambiente institucional e desempenho diferenciado na agropecuária norte-rio-grandense: quais as relações?

This thesis aims to identify how civil servants perceive changes made inthe carrying out of their work after their taking part in the Course forTechnicians in Public Management of the Government of Rio Grande do NorteState. As for the methodological procedures, an exploratory-descriptivequantitative research has been carried out through structured questionnaires appliedto 118 civil servants from the first groups of the Course for Technicians, thusshowing a margin of error of 4.18% to 95% of confidence, according to theprocedures of finite sampling. The table processing and analysis rested uponthe Statistical Package for the Social Sciences SPSS and was carried outthrough univariate, bivariate and multivariate techniques with emphasis on thetechnique called Factor Analysis. It was possible to identify that the level ofsatisfaction of the students was high and there was a clear perception by themthat the course assisted to changes in their work. Through Factor Analysis itwas verified that the factors that may be related to changes in the work of thecivil servants are "Contribution to Society", "Efficiency andEfficacy in the Work Environment", "Applicability of Contents"and "Capacitating for Leadership". The conclusion of the studyindicates that the factors obtained are directly related to the basis of thenew public management by means of guidance toward efficiency and efficacy in aperspective of leadership, the contents of the course being thus made into newattitudes toward work which end up yielding better results for society

Segregação socioespacial e turismo: estudo da representação fílmica criada pelos turistas e residentes sobre Natal Rio Grande do Norte

This study emerges and develops, from a note by Italo Calvino, who in his novel Invisible Cities advised to avoid saying "that sometimes different cities follow on the same site and with the same name, born and die without knowing, without communication among itself ". The research with a transdisciplinary work ( using elements of sociology, anthropology, geography and communication) made a reflection about segregation and tourism: poverty-richness, center-periphery, tradition- spectaclezation , the visitor-visited maping the touristic circuit and discussing about the phenomenon on the real city and touristic place: Natal and the "Sun City" - Rio Grande do Norte, studying videos produced by residents (documentary) and tourists ( posted on the Internet). Doing a comparative analysis between the realities of these two subjects (resident and tourist), the research found few similarities, many differences on the urban experience, with the existence of two distinct realities (tourist region X the periphery region). Based on theory of phenomenology, social representation, and using content analysis of film, it was noted that promotes to the visitor a trip segmented and disintegrated to daily life, culture and contact with the resident. Resident that, in largely part, lives in a unattended area, with no prospect of life (represented by Novo Horizonte Community). The confinement and segregation occurs even in his moments of leisure and cultural expressions (represented by Redinha‟s Beach), because the private an public leisure areas of tourism indirectly prevent access by people who can not contribute to the consumption on this places. This papper concluded that the tourism in Natal is an activity-phenomenon that directs and focuses on public investments for infrastructure tourist region (Ponta Negra Beach), in detriment of the poorest and periphery areas of the city