Jogos de negócio : o que leva o docente de cursos da área de Ciências Sociais Aplicadas a adotar a ferramenta de ensino

The Business Games are a growing teaching strategy and alternative to the academic front through the new process of Teaching and Learning. Through literature review and semi-structured interviews, this work addresses the teachers considering their subjectivity in deciding JN as the three profiles suggested by Faria and Wellington (2004): those who use it, those who stopped using and those who do not. The research corpus is limited to contributions of 22 respondents between master and doctors teachers of Applied Social Sciences area courses in colleges of Brasília (DF), Goiânia (GO), Ribeirão Preto (SP) and Uberlandia (MG). The content analysis of the interviews allowed to infer that: (1) join the teaching strategy is a commitment to a complex planning, with constant training and proactivity related to student feedback; (2) abandons the practice is becoming less common, because managers tend to recommend it and there are more and more software available for specific disciplines. Its discussed also other contributions (motivations) given by respondents of the three groups that were not found in the literature. It is hoped that this work will serve (1) incentive to teachers on the use of Business Games as a teaching strategy (2) consultation by managers when they decide about purchasing simulation software. Finally, stands out that the educational success of JN depends not only on the various motivations of teachers, as well as the interest and commitment of the student.

O idoso e as ações sociais em prol desse grupo etário: um estudo sobre a qualidade de vida na Terceira Idade e o Projeto Saúde e Cidadania na Melhor Idade

The present study regards an applied qualitative social research (descriptive) which approaches the matter between old age and Brazilian social actions performed in social projects, aiming a qualified life and citizenship for this group of age. The objective of the study is to evaluate the contribution of Project Health and Citizenship in Old Age regarding social actions from the government directed to old age individual treatment for life quality improvement. The theoretical fundamentals of this work is, in a first moment, about old age and certain existing theories about aging process, as well as the differences and perspectives that come up throughout this process. In a second moment, some reflections are developed about the relation between life quality and leisure regarding old age, with the conception and historical rescue about these questions, as well as the evidence of leisure as an instrument of well-being feasibility and a better life quality in old age. Then the study contextualizes Brazilian government treatment to old age individuals, cutting off the Constitution of Republic from 1988 and some social attitudes taken by the government in a try to reach this specific group. Finally, the study presents the Project Health and Citizenship in Old Age , as a social program which belongs to extension activities from Federal Center of Technological Education of Rio Grande do Norte (CEFET-RN), which aims old age treatment and their citizenship and life quality. After the application of a semi-structured interview using the technique of Analysis of content for the Analysis and Discussion of Results, it is possible to conclude that the Project Health and Citizenship in Old Age fulfils its objective regarding contribution, through offered leisure activities, for old age well-being and life quality improvement. Hence, on this regard, it is possible to observe the importance and value of government actions, social projects and programs assisting old age individuals, for they are able to provide this group the opportunity to live out activities that allow their citizenship and socialization, regarding well-being and life quality improvement.

Impactos sociais da atividade turística: um estudo de caso em Tibau do Sul/RN

This study has been presented for the Master in business of the Universidade Federal do Rio Grande do Norte, the objectives are evaluate the social impacts of the tourism in the community of Tibau do Sul in the state of Rio Grande do Norte. The research is a study of case and the analysis is qualitative and quantitative. The tourism is considerate for many people as an important source of richness, job and an important economic activity. However, for being an activity that involves as main element people, It can cause impacts, could these are beneficial or malign. To evaluate the community's perception about these impacts, it was applied a questionnaire returned to the perceptions of them about the next social indicators: health, job, security, education and life quality. Considering the advent of the tourist activity in a period fifteen year. Through the research could conclude that, of general form the population realizes the changes occurred in the municipal district of positive way. Except for some indicators that receive negative evaluation

Estrutura de organizações sociais: adaptação aos projetos sociais ou às pressões institucionais?

This is a study concerning in the structure of non governmental organizations, based on the institutional theory. It aims to understand the relation among structure, social projects and environmental influences, analyzing if there is coherence with project social or expresses adaptation to the institutional pressures of the environment. It introduces as theoretical support for the themes, studies about institutional theory and social structure. The research is descriptive and exploratory; it also applies to a study of case, based on the technical procedures. From the research universe, that was compound by non governmental organizations from Natal, RN, Brasil, it was chosen the Casa Renascer, a non governmental organization that works with the combat to the violence and sexual exploration of children and teenagers. The data collection process employed includes documental research, observations and semi structured research devices, guided by the organizational process proposed by Serva (1996) and by the institutional theory. The collected data were qualitatively treated. The analysis was divided into three parts, following the research matters. The social project characterization demonstrated that the organization went by three main phases. The first one, characterized by focus in women and girls education and health; the second shows the emphasis on girls in social risk situation, with preventive approach; and the last one, characterized by victims assistance of violence and sexual exploration. From the analysis using the institutional theory mechanisms, the results showed that exists coherence between structure and environmental influences, but a weak coherence between structure and social projects. It indicates as main determinant of the structure, an aspect forgotten by the institutional theory, the power. It was observed the presence from normative, coercive and mimetic mechanisms, highlighting normative influences

Avaliação de projetos sociais: análise da metodologia utilizada pela petrobrás

On the aggravation of social problems and the shortage of resources, the improvement of evaluation methods and control of its application, requiring more efficiency, efficacy, effectiveness and participation in its management, has been growing. As a result, emerges the importance of studying and developing such methodologies. The overall goal of this dissertation is to know what are the difficults to incorporate the point of view of executers and beneficiaries in evaluation process. To do so, has been done a research characterized as qualitative, with a field strategy using the case study of two social projects called Petrobras Child Program, situated in the metropolitan region of Natal, and Content Analysis technique for analyze the data. The conclusions of this work can assist in improving the process of projects evaluation financed by Petrobras, contributing with its social role, besides the possibility of encouraging a greater participation of other society actors, such as beneficiaries, in the evaluation process

Medição de desempenho organizacional nas imobiliárias: um estudo na cidade do Natal-RN

The purpose of this paper is to identify how real estate companies from the city of Natal measure their organizational performance. Traditionally these companies measure their performance using financial measures; however, the technological improvement, the internationalization of the economy and the change in consumer behavior all demand better products and services, and other measuring models. Those changes motivate organizations to continually improve the quality of their products and services. In this way, these companies need to associate their financial results to their global performance. Therefore, it is necessary to have organizational performance models that associate financial and non-financial measures to the strategies of the companies. The research also tries to identify which performance indicators are used by these companies, as well as to test a model who questions: a) if there is any relationship between managers´ characteristics and performance measuring systems´ characteristics; b) if there is any relationship between the company s characteristics and the characteristics of the measuring system used to evaluate its organizational performance and c) finally to verify if there is a relationship between the characteristics of the measuring system and the company s performance. The information which served as a basis for the study was obtained through an empirical research, with questionnaires, answered by 66 (sixty six) companies from the city of Natal, capital of the state of Rio Grande do Norte. The results show that none of the companies investigated use any of the performance measurement models proposed in the modern literature. However, they use on an isolated way some of the measures those models, including some measures from adopted in the Balanced Scorecard, as well as the benchmarking process, making comparisons with the performance of their competitors. The research also reveals that either bigger companies, companies with more experienced managers or with better performance show better performance measurement systems

Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

Investigação da rentabilidade de clientes: um estudo no setor hoteleiro do Nordeste

This study presents an investigation about customer profitability in the hotel industry. It exposes the hotel industry´s history and its managerial environment, besides its importance to the society and economy, considering the increasement of the hotel industry. It realizes a literature survey about the customer profitability, emphasizing the informations that are necessary to measurement. In order to perceive the hotel reality, a questionnaire was applied in some hotels classified as middle and great size. It has covered five Brasilian Northeast states. The objective of the research is to investigate the existence of an individual measurement to the customer profitability, through the hotel´s information systems. The results reveal that 81,6% of the sampled hotels do not evaluate the individual profitability obtained with the customers , while 18,4% do it. Although, 85,8% recognize the importance of the electronic system that supplies this information for decisions. Finally, it concludes that the informations about individual customer profitability may provide a good opportunity to the hotel maximize your customer relationships

A utilização da informação contábil na atividade pecuária do Estado do Rio Grande do Norte: um enfoque nos demonstrativos gerados para tomada de decisão

This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

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%

O impacto dos custos não-gerenciáveis na determinação das tarifas de energia elétrica: um estudo nas companhias distribuidoras do nordeste que tiveram revisão tarifária nos exercícios de 2003 e 2004

This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

Impacto do racionamento nos resultados das empresas concessionárias do serviço público de distribuição de energia elétrica: um estudo nas empresas privadas da Região Nordeste

This work verifies the impact caused by the Emergencial Program of Reduction of Consumption of Electric Energy (energy-rationing program) in the results of the concessionary private companies of the public service of electric energy distribution localized in the Northeast Area. As the rationing invigorated from June 2001 to February 2002, its effects are diluted in the results presented by these companies in the second semester of 2001 and first quarter of 2002, with prominence for the last quarter of 2001, when the revenue of extraordinary tariff restore was instituted by the National Agency of Electric Energy (ANEEL), consequence of the so-called General Agreement of the Electric Sector made between the federal government and the companies of the electric sector. The structure of a generic electric sector and a historical review of the Brazilian electric sector from the time it was controlled by the private enterprises, including the State control period, about 1960, and returning to the control of the private enterprises in 1990, under a new regulation structure are presented. An explanation of the models of economic regulation that Brazil used for the electric sector is made, with prominence for the price cap that is the actual effective model. The process of tariff revision foreseen in the concession contracts signed by the federal government and the concessionary companies is presented, highlighting its two stages: the tariff rebalancing that defines the new price cap and the calculation of the factor X that establishes the efficiency goals for the companies. There is made a presentation of the Emergencial Program of Reduction of Consumption of Electric Energy and of the consequent General Agreement of the Electric Sector, which created the revenue of extraordinary tariff restore. A conceptual revision on reviews is presented, regarding to concepts, accomplishment and recognition. A brief review of the six companies that made part of the worked sample is also presented. Analyzing the quarters historical review and of amount of sold energy, it was possible to conclude that the energy-rationing altered the results of the studied companies significantly and that alteration was masked by the accounting process of the revenue of extraordinary tariff restore

O uso da informação contábil no setor sucroalcooleiro: um estudo nas indústrias de Alagoas

This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

Um estudo sobre custos de elaboração de material didático e tutoria em EaD online em uma Instituição de Ensino Superior no Brasil

This study has as main objective to verify the proportionality of the costs with elaboration of didactic material and costs with tutelage and instruction incurred in a higher education institution, located in national territory, and that offers a degree course in the education area in the modality of EaD online. The purpose of the measurement of this proportionality of the costs was of answering these they are, among other, the relevant costs incurred by the institution research object. This is a research of exploratory stamp whose methodological procedure adopted for your development, in what it refers the collection, analysis of the data and the investigation means, it is the case study, as well as the documental and bibliographical research. The found results indicate that the costs with elaboration of didactic material and the costs with tutelage and instruction are relevant, however they are not the only ones considered as such. The costs involved with acquisition and operation of specific softwares they also constitute an relevant costs. The structure of the costs can be altered in agreement with the analyzed period and in agreement with the characteristics of synchronism of the offered course. It was also verified that the technology used in this education modality it ends up generating additional costs incurred with professionals of specific knowledge in technology

Cultura da educação profissional continuada: uma análise dos Contadores do Município de Fortaleza-CE

The present investigation analyzes if it has, amongst the accountants of the city of Fortaleza-Ceará, a culture of Continued Professional Education, in the perspective of one future obligatoriness to garantee to the society best professional services in the terms of Resolution CFC nº 995/04 through the analysis of the activities played for the accountants in the city of Fortaleza, as well as through the analysis and detection of the factors that have motivated or made it difficult the search for the Continued Education and to inquire the attributes considered indispensable for the professional exercise. With this objective, the study presents a historical boarding of the development of the Accounting and the Countable Superior Education in Brazil, the approaches and the intentions of the Program of Continued Professional Education. The procedure used in the research was the inductive method with the use of a questionnaire applied to the accountants of the city of Fortaleza registered at the Regional Accountancy Council of Ceará-CRC-CE, of which it could evidence that if on one hand it is perceived that in the city of Fortaleza most of the accountants have a cocern for a continuous learning represented by 97,31% of the sample ; on the other hand it understands that some would have difficulties to accept the imposition, understanding that desmotivating factors exist as : expensive activities, few offers of courses and even though time lack