Made available in DSpace on 2014-12-17T13:53:18Z (GMT). No. of bitstreams: 1 KarlaADL.pdf: 314467 bytes, checksum: f6c2de693207ac4643ca19ad2bb2de18 (MD5) Previous issue date: 2008-08-20 / The present study has got as its aim to show how the impressions management is being used by the hotels in Paraiba State. For that, the dramma or role play perspective has been adopted as a model for service management. From the theater metaphor, the physical environment and its components can be seen as a scenery of the service show. We conduct the reader to notice the importance of the consummer about the service quality demand and its influence on his satisfaction. A methodology with exploring and qualifying nature has been adopted by using the analyses of content technique in interviews applied to hotel managers lebeled as having 4 and 5 stars in the State, trying to check how impression management takes place, identifying impression management tools used in relation to the physical evidences and to contacting people, as well as checking managers views in the survey about the use of impression management for client satisfaction make. The information revealed that managers, maybe for being unaware about impression management theory, haven t considered neither the physical evidences yet, nor contacting people as marketing tools. About the physical evidences, we could see that hotels take actions in a pulverized way referring to environment decoration and colors, however there isn t a global usage of physical evidences to highlight the service. Contacting people by their turn, receive better importance and attention. It was possible to make sure that managers are aware about the influence of the employee over the attendance quality. This way, we may come into a conclusion that impression management at Paraiba hotels has been under used, as long as managers seem to be, most times, turned to actions related to contacting people, not having realized the planning importance and national-wide use of service scenery in a genaral way yet / O presente estudo aborda a compreens?o de como o gerenciamento de impress?es est? sendo utilizado pelos hot?is na Para?ba. Para tanto, adotou-se a perspectiva dramat?rgica como modelo de administra??o de servi?os. A partir da met?fora teatral, o ambiente f?sico e seus componentes podem ser vistos como o cen?rio do show de servi?os. Conduz-se o leitor a perceber a import?ncia do consumidor acerca da qualidade da oferta de servi?os e sua influ?ncia na satisfa??o do mesmo. Foi adotada uma metodologia de natureza explorat?ria e qualitativa, tendo sido utilizada a t?cnica de an?lise de conte?do em entrevistas aplicadas aos gestores dos hot?is classificados como de 4 e 5 estrelas do Estado, buscando analisar como se d? o gerenciamento de impress?es, identificar as ferramentas de gerenciamento de impress?es utilizadas relacionadas ?s evid?ncias f?sicas e ?s pessoas de contato, assim como mapear a vis?o dos gestores pesquisados acerca da utiliza??o do gerenciamento de impress?es para a gera??o de satisfa??o dos clientes. Os dados revelaram que os gestores, talvez por n?o terem conhecimento da teoria do gerenciamento de impress?es, ainda n?o consideram as evid?ncias f?sicas e as pessoas de contato como ferramentas mercadol?gicas. Quanto ?s evid?ncias f?sicas foi constatado que os hot?is praticam a??es de forma pulverizada no que diz respeito ? decora??o e cores do ambiente, por?m n?o h? um aproveitamento global das evid?ncias f?sicas para tangibilizar o servi?o. As pessoas de contato, por sua vez, recebem uma maior aten??o e import?ncia. Foi poss?vel constatar que gestores t?m consci?ncia da influ?ncia do funcion?rio na qualidade percebida pelo cliente. Deste modo, o estudo conclui que o gerenciamento de impress?es nos hot?is da Para?ba ? subutilizado uma vez que os gestores parecem estar voltados na maioria das vezes para as a??es relativas ?s pessoas de contato, n?o tendo atentado, ainda, para import?ncia do planejamento e utiliza??o intencional do cen?rio de servi?os de forma geral

Titel: Motivering av goodwillnedskrivningar: En kvalitativ innehållsanalys av motiveringar till nedskrivning av goodwill. Syfte: Syftet med denna studie är att studera hur bolag noterade på OMX Stockholm motiverar sina nedskrivningar av goodwill, och vilka faktorer som kan förklara vilka argument som används. Metod: En kvalitativ innehållsanalys har genomförts för att studera motiveringarna i noterna angivna i årsredovisningar, slutgiltiga urvalet uppgick till 125 observationer. För att testa hypoteserna har fyra logistiska binära regressionsanalyser utförts.  Resultat och slutsats: Av tre sätt att mäta storleken av nedskrivning av goodwill och motiveringsfaktor var det ett sätt som påvisade ett signifikant samband, vilket var nedskrivning i förhållande till totala tillgångar. Det fanns även ett signifikant samband mellan redovisat nettoresultat och motiveringsfaktor. Studiens slutsatser är att resultaten visar på att det föreligger ett svagt samband mellan storleken på goodwillnedskrivning och angiven motiveringsfaktor. Bolag hänför i högre grad större nedskrivningar till externa faktorer, utifrån en av metoderna för att mäta storleken av goodwillnedskrivningar. Avslutningsvis fann även studien att det finns ett svagt samband mellan redovisat negativt nettoresultat och extern motiveringsfaktor. Examensarbetets bidrag: Studien bidrar till en ökad kunskap om hur bolag noterade på OMX Stockholm motiverar sina nedskrivningar av goodwill.  Förslag till fortsatt forskning: Genomföra intervjuer med individer som har beslutsrätt gällande nedskrivning av goodwill. Detta för att få en djupare insikt samt för att kunna ställa följdfrågor. / Title: Justification of goodwill impairment: A qualitative content analysis of justifications for goodwill impairment.  Aim: The purpose of this study is to examine how companies listed on OMX Stockholm justify their goodwill impairments, and which factors can explain the arguments used.  Method: A qualitative content analysis has been done to study the justifications in the notes stated in the annual reports, final sample amounted to 125. To test the hypotheses, four logistic binary regression analyzes have been conducted.  Result and conclusions: Out of three methods for measuring the size of goodwill impairment and justification factors, one method showed a significant relationship, which was impairment as a proportion of total assets. It also demonstrated a significant relationship between reported net profit and justification factor. The conclusions of the study indicate that there is a weak correlation between the size of goodwill impairments and the stated motivation factor. Companies tend to attribute larger impairments to external factors, based on one way of measuring the size of goodwill impairments. Lastly, the study also found a weak correlation between reported negative net income and external motivation factor. Contribution of the thesis: The study contributes to an increased knowledge of how companies listed on the OMX Stockholm justify their goodwill impairments.  Suggestions for future research: Conduct interviews with individuals who have decision-making authority regarding goodwill impairment, to gain deeper insight and to be able to ask follow-up questions.