1000 resultados para Textos económico-financeiros


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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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This research analyses politic Project for nursing education, in its articulation with economical, political and social context of 1970s and 1980s in national level and, in special, nurse formation process in FAEN/UERN space, situating it on the context of Brazilian sanitary reformation movement and participation movement. The thesis is firmed on the sense of explaining whether that movement circa the nurse formation process has been able to build necessary instruments for the transformation of biomedical formation model historically consolidated, in the perspective of conceiving another model anchored on social determination of health/illness process, with the purpose of assuring ethical and political commitment with the SUS praised by sanitary reformation. The study visualized the object considering its specificity, its concrete historical determinations and institutional as well as organizational relationships that permeate possibilities of valorizing it, analyzing it, interpreting it and rebuilding it. Its operationalization occurred in three movements, it means, bibliographical review; documents study; interviews and focal groups realized with professors of the institution. We can apprehend as main results that the nurse formation process has incorporated widely spread conceptions by the sanitary reformation movement and participation movement, assuming the commitment with transformation of health services and social reality. Nevertheless it prevails, still, amongst some professors in the same institutional space, the commitment to a predominantly technicist formation, focused on instrumental knowledge. Opinion divergence explicit diversity of conceptions circa education and, as consequence, distinct political commitments, also contradictory to formation. Thus, there is a lacuna between what is foreseen on political pedagogical project and what is rendered in FAEN/UERN, evidencing the clash related to conceptual bases of formation project. Interpretations, divergent political attitudes and resistances to the process allowed several formation ways. However, formation under new conceptual bases, find limits on the context of social politics implemented in Brazil during the 1990s, neoliberal-based, expressed on expansion and consolidation of health private system, managed by market rules, strengthening biomedical formation model. Notwithstanding, there is a favorable to its implementation, starting from the first years of 21st century, moment when Brazilian sanitary reformation reappear on health speech, as well as facing the policy of permanent education in health. This reality explicit a process of dialectical tension between instituted and institutor, anticipating the moment of scission or adaptation and return to what is already known. Despite of clashed, knowledge, accumulated experience, contribution to services, the construction of partnerships out of university space and articulation with national movement of (re)orientation of nurse formation, have been constituted as vital instruments to offer support to formation in FAEN/UERN. Still, we consider necessary the (re)visitation to FAEN/UERN politic pedagogical Project considering the existing and implemented construction, without, yet, depreciate the norther axis of the project at the reaching of its intentionality

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Incluye Bibliografía

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Incluye Bibliografía

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Incluye Bibliografía

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Incluye Bibliografía

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Incluye Bibliografía

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Pós-graduação em Comunicação - FAAC

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Esta pesquisa tem como intuito investigar a polêmica fundadora do discurso do desenvolvimento sustentável. Trata-se de observar de que modo o posicionamento do desenvolvimento sustentável constituiu a sua identidade a partir das relações interdiscursivas que mantém com seus Outros do espaço discursivo, a saber, o posicionamento desenvolvimentista e o posicionamento ambientalista. Busca-se examinar os simulacros que o posicionamento do desenvolvimento sustentável, na posição de discurso-agente, constrói dos seus Outros discursivos, na posição de discurso paciente, a partir do processo de interincompreensão regrada e, concomitantemente, a imagem que ele procura estabelecer de si Mesmo. O corpus desta investigação é formado por textos que circulam em dois veículos de comunicação especializados na temática ambiental: o site do Instituto Akatu e o Portal do Meio Ambiente. A abordagem desse corpus dar-se-á com base na perspectiva teórica e metodológica de Análise do Discurso francesa, essencialmente os conceitos de polêmica como interincompreensão e interdiscurso propostos por Maingueneau (2005).

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The present study had the intention to demonstrate how the language used by official sources of economy helps to keep the limitation and lack of accessibility of economic journalism to non-specialist readers. Over two weeks, we compared the disclosures in the economics editorial office of the site Universo Online and the newspaper O Estado de S. Paulo to those cited in official reports. From this analysis of more than 50 issues selected for the sample, was observed how the technical language used by the official press makes more difficult the access to information and citizenship. Besides the comparison and description of the reports, the study involved the content analysis employed in the media. It was noted the presence of biased approaches and materials poorly cleared. The language used in many cases was not appropriate to the type of audience for which the news was heading. One of the most serious problems, perhaps, was the copy and paraphrase of press releases. The reports, most are limited to the specialist showed, contrary to the duty of public transparency, while highlighting the problems, the study also showed well-written texts that indicate a promising future for citizen and economic journalism

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Atualmente a China é um ator essencial do cenário econômico mundial, sendo também um grande demandante de matérias primas para manter seu acelerado crescimento, resultando assim em importante e estratégico para a região latinoamericana, sobretudo, por ser um grande comprador. Por sua importância econômica, estratégica e demográfica a China se destaca em relação à maioria dos países do mundo sendo não apenas um ator chave, responsável por grandes mudanças ocorridas no nível e estrutura da demanda mundial, mas também importante fonte de recursos financeiros para manter os equilíbrios internacionais. Através da discussão das relações de comércio entre Brasil e China buscamos analisar os principais resultados em termos econômicos e sociais, principalmente a atuação do Brasil enquanto ator global dado sua importância crescente na dinâmica mundial. A intenção desta pesquisa é entender as dimensões da relação com o país asiático, a partir do posicionamento do Brasil como um dos principais parceiros comerciais de China, sobretudo como exportador de produtos primários. Em termos de exportações realizadas por setores desde o Brasil para a China existe uma grande concentração nos recursos naturais de matérias primas, particularmente os minérios, alimentos, e combustíveis; trata-se de um pequeno hall de produtos com baixo nível de processamento

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)