Made available in DSpace on 2015-12-03T18:35:01Z (GMT). No. of bitstreams: 1 Maria_Rosangela_da_Silva.pdf: 550901 bytes, checksum: 63eddfad275ad5beddca660f634f6b3e (MD5) Previous issue date: 2009-04-01 / The fundamental set of problems reviewed in this research resides in the fact that the accommodation sector demonstrates a lack about the management information to make available decisions by their managers. The research importance is to enhance since it's not possible to know at what point the accountants are acting attending to this demand, and how they have presented the necessary information to the hotel managers. Thus, the main purpose of this study is to identify the types of services required from the accounting offices by the hotels and bread-and-breakfast (B & B's) in Campos do Jord??o; another aim of the research is to identify the needs in term of information required by the hotels and B&B's managers related to the accountancy, that could be attended by the offices which supply services to them. Having how predominant methodological element the application of a questionnaire, the research performed is of an empirical theoretical nature and it was used a quantitative approach on an exploratory type. The interest population of the present study covers the hotels and B & B's located at the city of Campos do Jord??o, S??o Paulo state. The sampling wasn't probabilistic and to convenience based. Related to the results of the research, it was revealed that the services required by the managers are the ones related to fiscal nature information. It was identified that there is "space" to develop accounting services in the city object of study and if the accountants assume a posture of pro-activity there could be an adequacy of the accountant services on what the most recent literature indicates how the accountant future, what is, the consultant role. / A problem??tica desta pesquisa reside no fato de que o setor de hospedagem carece de informa????es gerenciais para tomada de decis??es por parte de seus gestores. A import??ncia da pesquisa ?? real??ada visto que n??o se sabe at?? que ponto os contadores est??o atuando em atendimento a esta demanda, e como t??m apresentado as informa????es necess??rias para os gestores hoteleiros. Desta forma, o objetivo principal deste estudo ?? identificar os tipos de servi??os requeridos dos escrit??rios de contabilidade pelos hot??is e pousadas de Campos do Jord??o; a pesquisa tamb??m tem o prop??sito de identificar as necessidades informativas que esses gestores de hot??is e pousadas t??m, relativamente ?? contabilidade, as quais poderiam ser atendidas pelos escrit??rios que lhes prestam servi??os. Tendo como elementos metodol??gicos predominantes a aplica????o de um question??rio, a pesquisa realizada ?? de natureza emp??rico-te??rica e utilizou-se uma abordagem quantitativa do tipo explorat??ria. A popula????o de interesse para o presente estudo compreende os hot??is e pousadas localizados na cidade de Campos do Jord??o, no estado de S??o Paulo. A amostragem foi n??o probabil??stica e por conveni??ncia. No que diz respeito aos resultados da pesquisa, ficou revelado que os servi??os requeridos pelos gestores s??o aqueles relacionados ?? informa????o de natureza fiscal. Foi identificado que h?? "espa??o" para o desenvolvimento de servi??os cont??beis na cidade estudada e que se houver uma postura de pr??-atividade dos contadores haveria a adequa????o dos servi??os cont??beis ao que a literatura mais recente indica como o futuro do contador, qual seja, o papel de consultor

Made available in DSpace on 2015-12-04T11:45:14Z (GMT). No. of bitstreams: 1 Wanderlei_Bamman_de_Carvalho.pdf: 491243 bytes, checksum: 0bbaceae980d0478b0359948e5a27adf (MD5) Previous issue date: 2004-03-04 / This study intends to present a model of managerial support, either assisting investors either the administrators of the Condo-hotels sector, proposing the improvement and the adaptation of the SUCH - System Uniform of Accounting for Hotels, to the Condo-hotels sector. The importance of the Condo-hotels sector for the Brazilian economy was delineated by this study, as well as its accelerated growth in the course of these last years. It must be detached the competitive factors of the sector, in a better way to make possible the enterprise, intending to contribute to the professionals of the area. The reasons are the proper peculiarities of the Condo-hotels sector, such as the Pool in its composition, inhabitants - owners, amongst innumerable others, that becomes each enterprise differentiated in relation its pairs, and it will be object of analysis. / Este estudo busca apresentar um modelo de suporte gerencial, seja no auxilio aos investidores, seja no aux??lio aos administradores do setor flateleiro, propondo o aperfei??oamento e a adapta????o do SUCH - Sistema Uniforme de Contabilidade para Hot??is, ao setor flateleiro. Delineou-se com esse estudo a import??ncia do setor flateleiro para a economia brasileira, bem como o seu crescimento acelerado no decorrer desses ??ltimos anos. Importa destacar tamb??m os fatores concorrenciais do setor, na busca de melhor viabilizar o empreendimento e com o intuito de contribuir com os profissionais da ??rea. Isso porque, o setor flateleiro possui peculiaridades t??o pr??prias, tais como o Pool em sua forma????o, moradores - propriet??rios, dentre in??meras outras, que torna cada empreendimento diferenciado em rela????o aos seus pares, tal como ser?? objeto de an??lise.

Made available in DSpace on 2015-12-04T11:45:37Z (GMT). No. of bitstreams: 1 Solange_Maria_da_Silva.pdf: 1098938 bytes, checksum: f4ddb860dac06301aaa61abc1950f791 (MD5) Previous issue date: 2005-06-27 / This study has as a purpose to contribute with the disclosure aspects in the lodging segment with a proposal of rendering of accounts for the investors. The study was based on the premise that the accounting information that adequately evidences the patrimonial situation, in a standardized way, allows the comparability among the means of accommodation, be them hotels, flats or similars, and contributes to a bigger transparency and improvement in the process of taking decisions by the investors. Starting from this, a bibliographic survey of relevant aspects of the accounting disclosure and a field research were carried out having as an objective to identify the reports and accounting needs of the asset management companies for the rendering of accounts to the investors, and to propose a sample in accordance with what is established in the Uniform System of Accounts for the Lodging Industry. The methodology adopted was data-collection, through a questionnaire to the companies of asset management located in Sao Paulo contracted to represent the investors in hotel industry properties. The results of the survey has demonstrated a gap between the reports that the companies of asset management receive from the hotel management companies to be sent to the investors and the minimum information disciplined in the Uniform System and required for a good practice of disclosure, proclaimed by national and international norm trends, a space filled by the object of the present work. A sample of rendering of accounts was formulated which contemplates Balance Sheet, Statement of Income, Statement of Cash Flow, Statement of Added Value, Budget and Explanation Notes, the minimum instruments necessary to enable the investors to take a quality decision. / Esse estudo tem por finalidade contribuir com os aspectos de evidencia????o nos meios de hospedagem com uma proposta de presta????o de contas para os investidores. O estudo baseou-se na premissa de que as informa????es cont??beis que evidenciam adequadamente a situa????o patrimonial, de forma padronizada permitem a comparabilidade entre os meios de hospedagem, sejam eles hot??is, flats ou similares, e contribuem para maior transpar??ncia e melhoria no processo de tomada de decis??o pelos investidores. A partir disso, realizou-se um levantamento bibliogr??fico dos aspectos relevantes da evidencia????o cont??bil, e pesquisa de campo com o objetivo de identificar as necessidades de relat??rios e informa????es cont??beis das empresas de asset management para presta????o de contas aos investidores, e propor um modelo, de acordo com o estabelecido no Uniform System of Accounts for the Lodging Industry. A metodologia adotada valeu-se de levantamento de dados por question??rio junto ??s empresas de asset management situadas em S??o Paulo, contratadas para representar os investidores de im??veis com base hoteleira. Os resultados da pesquisa demonstraram a exist??ncia de uma lacuna entre os relat??rios que as empresas de asset management recebem das administradoras hoteleiras para envio aos investidores e as informa????es m??nimas disciplinadas no Uniform System, e requeridas por uma boa pr??tica de evidencia????o, apregoada pelas tend??ncias de normas nacionais e internacionais; omiss??o essa preenchida pelo objeto do presente trabalho. Formulou-se um modelo de presta????o de contas que contempla: Balan??o Patrimonial, Demonstra????o de Resultados do Exerc??cio, Demonstra????o de Fluxo de Caixa, Demonstra????o do Valor Adicionado, Proje????es de Resultado e Notas Explicativas, instrumentos m??nimos necess??rios para munir os investidores para uma decis??o de qualidade.

Thesis (MPhil (Industrial Psychology))--University of Stellenbosch, 2006. / The impact of HIV/AIDS on small and medium enterprises (SMEs) is little known in South Africa. SMEs are arguably the largest employer, nationally, particularly in the Western Cape. Unfortunately, SMEs fall within the profile of businesses that have neither measured the prevalence and impact of HIV/AIDS on their businesses, nor devised a response to it. Realizing the risks and costs posed by HIV/AIDS in their business partners, chief executive officers of Western Cape corporate employers, signed a pledge to mentor SMEs. This paper focuses specifically on the mentorship programme of South African Breweries (SAB), which uses taverns and shebeens as a platform for education and awareness programmes in the fight against HIV/AIDS. This was a comparison study, which measured the Knowledge, Attitude and Practice (KAP) of trained and untrained tavern owners in four geographical areas to determine how business has responded to the epidemic. A quantitative research approach was used. The study revealed that the experimental group (trained tavern owners) displayed greater basic knowledge and understanding of HIV and AIDS, than the control group (untrained tavern owners). Some of the challenges facing workplace programmes were the involvement in programmes without enough information. The study concluded that without capacity building through methods such as instruction, coaching, providing experience, modeling, advising, training, information sharing and resources by corporates, the negative impact of HIV/AIDS in SMEs will not be mitigated. While the survey results suggest the need for greater involvement by corporates in mentoring programmes, further research on the role of the private sector in HIV/AIDS management is necessary.

Que medidas de sustentabilidade ambiental estão implantadas nos meios de hospedagem do Roteiro Turístico Vale dos Vinhedos? A partir desse questionamento, o estudo tem por objetivo analisar as ações de sustentabilidade ambiental desenvolvidas em hotéis e pousadas do roteiro. A pesquisa, de caráter exploratório, utiliza como técnicas de coleta de dados, o questionário e a observação direta. O questionário aplicado aos gestores, embasado em um roteiro de 13 questões, buscou informações sobre: redução no consumo de energia elétrica e aumento de eficiência energética; redução do consumo de água; gestão de resíduos sólidos; meios para pesquisar a opinião de hóspedes sobre os serviços ofertados; critérios ambientais de seleção de fornecedores; medidas para minimizar a emissão de ruídos, gases e odores; programas de capacitação para colaboradores e de sensibilização para hóspedes; tratamento de efluentes e certificação ambiental por organismo especializado. Para a elaboração do questionário, foi utilizada, como ferramenta, a Matriz de Classificação dos Meios de Hospedagem do Ministério do Turismo de 2011. A observação direta foi realizada em todos os setores dos meios de hospedagem pesquisados, no sentido de identificar as ações ambientais implantadas. Os resultados demonstram como os meios de hospedagem desenvolvem ações, práticas ou programas de sustentabilidade ambiental. Constata-se que 100% das informações dos gestores indicam que as medidas de sustentabilidade são implantadas e realizadas. No entanto, são escassas as ações referentes à certificação por organismo especializado, restringindo-se, apenas, a certificações de licença ambiental de órgãos municipais. Das medidas ambientais, a redução no consumo de energia elétrica e o aumento da eficiência energética são as mais adotadas pelos meios de hospedagem. Em síntese, sugere-se que os meios de hospedagem disponibilizem, em seus sites, as ações ou práticas ambientais constantes do seu planejamento e que sejam realizados programas internos de capacitação para gestores e colaboradores, bem como de sensibilização de hóspedes, no sentido de motivá-los e comprometê-los com as ações de sustentabilidade ambiental, implantadas nos meios de hospedagem. / Submitted by Ana Guimarães Pereira (agpereir@ucs.br) on 2016-11-28T15:26:44Z No. of bitstreams: 1 Dissertacao Sergio Poletto.pdf: 1222463 bytes, checksum: be10ebc8de45df500e6e35f97ac712c1 (MD5) / Made available in DSpace on 2016-11-28T15:26:44Z (GMT). No. of bitstreams: 1 Dissertacao Sergio Poletto.pdf: 1222463 bytes, checksum: be10ebc8de45df500e6e35f97ac712c1 (MD5) Previous issue date: 2016-11-28 / What environmental sustainability measures are implemented in the lodging means of the Roteiro Turístico Vale dos Vinhedos? From that question, the study aims to analyze the environmental sustainability actions developed in hotels and hostels in the route. From exploratory character, the research uses as data collection techniques, questionnaire and direct observation. The questionnaire applied to the managers, based on 13 questions, it searched information about: reduction in electrical energy consumption and energetic efficiency increase; water consumption reduction; solid residue management; means for searching the guests opinion about offered services; environmental criteria for suppliers selection; measures to minimize odors, gases and noises emission; training programs for collaborators and sensitization to guests; effluents treatment and environmental certification by specialized organism. For the questionnaire preparation was used as a tool, the 2011 Tourism Ministry’s Lodging Means Rating Matrix. Direct observation was accomplished in all sectors of the lodging means searched to identify the implemented environmental actions. The results demonstrate as the lodging means develop actions, practices or environmental sustainability programs. It verifies itself that 100% of the managers information indicate that sustainability measures are implemented and accomplished. However, the actions relating to certification by specialized organism are insufficient, refraining from only the environmental license certification municipal sectors. From the environmental measures, reduction in electrical energy consumption and energetic efficiency increase are the most adopted by the lodging means. It follows that it proposes which the lodging means make available in their websites, the actions or constant environmental practices of its planning and that they are accomplished internal training programs for managers and collaborators, as well as guests sensitization, to motivate them and compromise them with implemented environmental sustainability actions in the lodging means.

Que medidas de sustentabilidade ambiental estão implantadas nos meios de hospedagem do Roteiro Turístico Vale dos Vinhedos? A partir desse questionamento, o estudo tem por objetivo analisar as ações de sustentabilidade ambiental desenvolvidas em hotéis e pousadas do roteiro. A pesquisa, de caráter exploratório, utiliza como técnicas de coleta de dados, o questionário e a observação direta. O questionário aplicado aos gestores, embasado em um roteiro de 13 questões, buscou informações sobre: redução no consumo de energia elétrica e aumento de eficiência energética; redução do consumo de água; gestão de resíduos sólidos; meios para pesquisar a opinião de hóspedes sobre os serviços ofertados; critérios ambientais de seleção de fornecedores; medidas para minimizar a emissão de ruídos, gases e odores; programas de capacitação para colaboradores e de sensibilização para hóspedes; tratamento de efluentes e certificação ambiental por organismo especializado. Para a elaboração do questionário, foi utilizada, como ferramenta, a Matriz de Classificação dos Meios de Hospedagem do Ministério do Turismo de 2011. A observação direta foi realizada em todos os setores dos meios de hospedagem pesquisados, no sentido de identificar as ações ambientais implantadas. Os resultados demonstram como os meios de hospedagem desenvolvem ações, práticas ou programas de sustentabilidade ambiental. Constata-se que 100% das informações dos gestores indicam que as medidas de sustentabilidade são implantadas e realizadas. No entanto, são escassas as ações referentes à certificação por organismo especializado, restringindo-se, apenas, a certificações de licença ambiental de órgãos municipais. Das medidas ambientais, a redução no consumo de energia elétrica e o aumento da eficiência energética são as mais adotadas pelos meios de hospedagem. Em síntese, sugere-se que os meios de hospedagem disponibilizem, em seus sites, as ações ou práticas ambientais constantes do seu planejamento e que sejam realizados programas internos de capacitação para gestores e colaboradores, bem como de sensibilização de hóspedes, no sentido de motivá-los e comprometê-los com as ações de sustentabilidade ambiental, implantadas nos meios de hospedagem. / What environmental sustainability measures are implemented in the lodging means of the Roteiro Turístico Vale dos Vinhedos? From that question, the study aims to analyze the environmental sustainability actions developed in hotels and hostels in the route. From exploratory character, the research uses as data collection techniques, questionnaire and direct observation. The questionnaire applied to the managers, based on 13 questions, it searched information about: reduction in electrical energy consumption and energetic efficiency increase; water consumption reduction; solid residue management; means for searching the guests opinion about offered services; environmental criteria for suppliers selection; measures to minimize odors, gases and noises emission; training programs for collaborators and sensitization to guests; effluents treatment and environmental certification by specialized organism. For the questionnaire preparation was used as a tool, the 2011 Tourism Ministry’s Lodging Means Rating Matrix. Direct observation was accomplished in all sectors of the lodging means searched to identify the implemented environmental actions. The results demonstrate as the lodging means develop actions, practices or environmental sustainability programs. It verifies itself that 100% of the managers information indicate that sustainability measures are implemented and accomplished. However, the actions relating to certification by specialized organism are insufficient, refraining from only the environmental license certification municipal sectors. From the environmental measures, reduction in electrical energy consumption and energetic efficiency increase are the most adopted by the lodging means. It follows that it proposes which the lodging means make available in their websites, the actions or constant environmental practices of its planning and that they are accomplished internal training programs for managers and collaborators, as well as guests sensitization, to motivate them and compromise them with implemented environmental sustainability actions in the lodging means.