ANÁLISE DAS MUDANÇAS DOS FATORES DETERMINANTES DA ESTRUTURA DE CAPITAL EM FUNÇÃO DO CICLO DE VIDA DAS EMPRESAS BRASILEIRAS SÃO BERNARDO DO CAMPO

As várias teorias acerca da estrutura de capital despertam interesse motivando diversos estudos sobre o assunto sem, no entanto, ter um consenso. Outro tema aparentemente pouco explorado refere-se ao ciclo de vida das empresas e como ele pode influenciar a estrutura de capital. Este estudo teve como objetivo verificar quais determinantes possuem maior relevância no endividamento das empresas e se estes determinantes alteram-se dependendo do ciclo de vida da empresa apoiada pelas teorias Trade Off, Pecking Order e Teoria da Agência. Para alcançar o objetivo deste trabalho foi utilizado análise em painel de efeito fixo sendo a amostra composta por empresas brasileiras de capital aberto, com dados secundários disponíveis na Economática® no período de 2005 a 2013, utilizando-se os setores da BM&FBOVESPA. Como resultado principal destaca-se o mesmo comportamento entre a amostra geral, alto e baixo crescimento pelo endividamento contábil para o determinante Lucratividade apresentando uma relação negativa, e para os determinantes Oportunidade de Crescimento e Tamanho, estes com uma relação positiva. Para os grupos de alto e baixo crescimento alguns determinantes apresentaram resultados diferentes, como a singularidade que resultou significância nestes dois grupos, sendo positiva no baixo crescimento e negativa no alto crescimento, para o valor colateral dos ativos e benefício fiscal não dívida apresentaram significância apenas no grupo de baixo crescimento. Para o endividamento a valor de mercado foi observado significância para o Benefício fiscal não dívida e Singularidade. Este resultado reforça o argumento de que o ciclo de vida influência a estrutura de capital

A szerződések teljesülése a magyar élelmiszerláncban (Contract fulfilments in Hungarian food chains)

A tanulmány célja, hogy azonosítsa azokat a tényezőket, amelyek befolyásolják az élelmiszer-gazdasági kis- és közepes vállalkozások szerződéseinek teljesülését a Közép-magyarországi régióban. Számításaink megerősítik Guo-Jolly [2008] eredményeit, amely szerint a szerződések tartalmi elemeinek kulcsszerepük van a szerződések teljesülésében. Továbbá a vállalatvezetői képességek, a vállalati és tranzakciós jellemzők szintén jelentős hatást gyakorolnak a szerződések teljesülésére. Érdekes módon az ágazatspecifikus jellemzőknek csak korlátozott szerepük van a szerződések teljesülésének magyarázatában. / === / The paper analyses the contractual relations and contract fulfilment of small and medium-sized firms along the food chain, in the central region of Hungary, using survey data. The estimates also reveal that contract fulfilment is significantly affected by the design of the contract. They confirm that an important role in contract fulfilment is played by corporate and managerial attributes and transaction characteristics. Interestingly, branch-specific characteristics play only a limited role in explaining contract fulfilment.

Ranking of U.S Hospitality Graduate Programs: 2002-2003

Compared to other disciplines, graduate programs in hospitality and tourism management are in their infancy. Rapid changes within the business environment have prompted students in this field to drop a higher level of problem solving skills and scholarship. As the number of graduate programs in hospitality and tourism grows to meet this demand, the need also arises to evaluate each program k resources and contributions to graduate education. This study examines both masters and doctoral degree granting programs in hospitality and tourism management. All institutions were evaluated and ranked based on selected tangible criteria. Rankings of the programs, which were strictly based on their strengths and resources as reported by the surveyed institutions, are reported in this paper.

A determination of the effects of a ropes course on the self -esteem of undergraduate and graduate students

The purpose of this study was to evaluate the impact of the ropes course on the self-esteem of undergraduate and graduate students. The ropes course provides challenging experiential activities that facilitate personal confidence and group teamwork. The study relates to adult education, experiential education, and program evaluation within the context of hospitality and tourism management education. Quantitative data were based on the assessment of self-esteem through the completion of the Coopersmith Self-Esteem Inventory (SEI-C) modified for this study. Qualitative data were based on assessment of participants' reflective papers stating their perceptions of the ropes course. ^ The study compared a treatment group (31 undergraduate and 25 graduate students) which participated in the ropes course, and a control group (31 undergraduate and 25 graduate students) which did not participate. Both groups completed the pre- and post-treatment SEI-C at the same time intervals. The quantitative data were analyzed using a two-way repeated-measures analysis of variance (ANOVA). The qualitative data, comprised of reflective papers voluntarily written by 44 (79%) of the treatment group, were coded using four major themes reflecting the students' perceptions about the ropes course. ^ Scores on the pretest and posttest of the SEI-C were not significantly different for the two groups. The qualitative data showed a favorable impact of the ropes course. The discrepancy in the outcomes based on these two measures suggests that the SEI-C self-report paper-and-pencil instrument may not be sufficiently refined to evaluate the complex issue of self-esteem. The SEI-C, if used, should be supplemented by other evaluation measures, since the two measures may be evaluating different components of self-esteem. They may be also differentially affected by bias in scoring, or by statistical characteristics of reliability and validity. ^

Florida International University Summer 2011 Commencement Ceremony Session 1

Florida International University Commencement Ceremony August 13th,2011 at US Century Bank Arena ( Session 1) Colleges graduated: School of Hospitality and Tourism Management School of Journalism and Mass Communication College of EducationCollege of Nursing and Health SciencesCollege of Architecture + The ArtsCollege of Engineering and Computing

Florida International University Spring May 1, 2012 Commencement Ceremony Session 3

Florida International University Commencement Ceremony May 1st,2012 at US Century Bank Arena ( Session 3) Colleges graduated: School of Journalism and Mass Communications College of Business Administration College of Hospitality and Tourism Management

Florida International University Spring April 26,2010 Commencement Ceremony Session 1

Florida International University Commencement Ceremony April 26,2010 at US Century Bank Arena ( Session 1) Colleges graduated: School of Hospitality and Tourism Management School of Journalism and Mass Communication College of Education

Florida International University Spring May 2,2011 Commencement Ceremony Session 1

Florida International University Commencement Ceremony May 2,2011 at US Century Bank Arena ( Session 1) Colleges graduated: College of Education School of Journalism and Mass Communication School of Hospitality and Tourism Management

Florida International University Fall December 12, 2012 Commencement Ceremony Session 7

Florida International University Commencement Ceremony December 12,2012 at US Century Bank Arena ( Session 7) Colleges graduated: College of Business School of Hospitality and Tourism Management

Educação profissional e tecnológica de turismo no Brasil: análise através da percepção de docentes da rede federal de educação

The increasing pace of technological change and innovation in the labor market are important landmarks that contribute to accelerate the improvement of vocational and technological education. The need to analyze the educational processes is correlated with this dynamic in order to respond to the pedagogical processes and inherent to the labor market needs in evidence. This research theme is centered on targeted education process for tourist activity that is premised on improving the quality of services, taking as analysis parameter technological higher education in the federal education network (IF), covering the design, similarity and the differences in the courses offered, the axis of Tourism, Hospitality and Leisure instituted by the National catalog Technological Colleges and the National Science and Technology Department in Brazil. The research also aims to investigate the design and implementation of these upper and search courses emphasize the importance of training for students. The research is exploratory qualitative from survey data on the websites of the Ministry of Education, was adopted as a research procedure the questionnaire sent to coordinators via institutional email courses, to collect data in order to obtain results about Technological Education Federal Education Network. The survey results show that most courses offered by technological higher education in the federal education network (IF) is the Tourism Management, we noted that this option is the result of the ease in assembling the structure of the courses in relation to others; teachers have this type of education a more practical option for students coming to the conclusion that the courses undergo a fragile process, stating that the formation lies only in the student's interest in obtaining the higher diploma course without concern for quality this academic background, demand for courses is by being fast graduation. Even as a result of the design and development of Political and Pedagogical projects it was found that they are built in the most collegial many of them without the participation of a pedagogue; about the permanence of the student identified a high dropout rate, occurring in some campuses to migration to the traditional higher education, a BA in tourism. Thus, this work aimed to contextualize the technological higher education in tourism, presenting the reality of the current situation, aiming to discuss the phenomenon from the description made by all subjects and the research object, knowledge of which is due to experience the federal education network that was able to bring the essence of the matter.