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Search Results: 1 - 10 of 65 matches for " Fabricia; Lunkes "
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Environmental Disclosure Evaluation Hotels (EDEH): Una propuesta de indicadores y un informe de sustentabilidad basada en el Global Reporting Initiative para empresas hoteleras
Silva da Rosa,Fabricia; Lunkes,Rogério Jo?o;
Estudios y perspectivas en turismo , 2012,
Abstract: the hotel sector is a fundamental activity for worldwide tourism; despite the development of its activities it generates environmental impacts. it is considered, then, the environmental information management as a complex activity that demands performance assessment, and it aims to propose an assessment model and measures of planning and environmental performance control. the aim to be reached was built up edeh model that proposes a control plan for the environmental indicators and a routine to elaborate sustainability information. the model and processes are applied through a study case in nh hotels and allows identifying, measuring, managing and controlling the environmental aspects and impacts which are specific of the sector. for further investigations, it is suggested to apply the model in hotels of different sizes, localization and general aspects in order to promote comparisons that allow inferring the influence of these variables about the disclosure environmental performance.
Análise da legitimidade sociopolítica e cognitiva da controladoria no Brasil Analysis of controllership's sociopolitical and cognitive legitimacy in Brazil
Rogério Jo?o Lunkes,Darci Schnorrenberger,Claudio Marcio de Souza,Fabricia Silva da Rosa
Revista Contabilidade & Finan?as , 2012, DOI: 10.1590/s1519-70772012000200002
Abstract: Em diferentes partes do mundo têm sido realizados esfor os na busca de legitimidade e identidade para a controladoria, a partir deste contexto emerge a pergunta de pesquisa: Qual a identidade da disciplina Controladoria no Brasil? Para responder esta pergunta, a presente pesquisa baseia-se nos estudos sobre legitimidade e tem como objetivo identificar e analisar a legitimidade sociopolítica (Zimmerman & Zeitz, 2002; Aldrich, 1999) e cognitiva (Scott, 2001; Zimmerman & Zeitz, 2002) da controladoria no Brasil. Para atingir o objetivo proposto, em rela o à legitimidade sociopolítica, foram pesquisados documentos, normas e resolu es de órg os oficiais e de representa o de classe, e com a finalidade de analisar a legitimidade cognitiva, as publica es nas principais revistas de contabilidade, congressos e seminários, disciplinas de controladoria, livros e manuais. Os resultados mostram que a controladoria no Brasil apresenta legitimidade sociopolítica, ou seja, possui organismos e normas próprias, contudo, necessita melhorar os níveis de organiza o e desenvolvimento, assim como ocorre nos Estados Unidos e Alemanha. Observa-se também que a legitimidade cognitiva cresceu na publica o de livros e manuais, a disciplina de controladoria está presente na maioria dos cursos de Ciências Contábeis, e apresenta oportunidades de aperfei oamento, principalmente no que se refere a publica es em periódicos. In different parts of the world, efforts have been made to find legitimacy and identity for controllership. In this context, the following research question emerges: What is the identity of controllership in Brazil? To answer this question, this research is based on studies of legitimacy and aims to identify and analyze the sociopolitical (Zimmerman & Zeitz, 2002; Aldrich, 1999) and cognitive legitimacy (Scott, 2001; Zimmerman & Zeitz, 2002) of controllership in Brazil. To achieve the proposed goal for sociopolitical legitimacy, we examine documents, rules, and resolutions of official and professional representative bodies. To analyze cognitive legitimacy, we investigate publications in major accounting journals, materials presented conferences and seminars, descriptions of courses on controllership, books, and manuals. The results show that controllership in Brazil has sociopolitical legitimacy. It has its own bodies and rules, but it must improve its organization and development levels, as has occurred in the United States and Germany. Cognitive legitimacy increases in books and manuals, and courses on controllership are present in most accounting programs. The
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y Espa a Study of published articles on management accounting in Brazil and Spain
Rogério Jo?o Lunkes,Vicente Mateo Ripoll Feliu,Fabricia Silva da Rosa
Revista Contabilidade & Finan?as , 2013,
Abstract: En las últimas décadas, se han producido cambios importantes en la contabilidad de gestión con la inclusión de nuevos temas y métodos de investigación, revistas exclusivas y, en especial, estudios con perspectivas multidisciplinarias. Estos cambios se han detectado con estudios divulgados en publicaciones de revistas importantes. En este contexto surge la siguiente pregunta de investigación: Cuál es el perfil de las investigaciones a respecto de la contabilidad de gestión en Espa a y Brasil? Así, el objetivo del presente trabajo es identificar y analizar los temas y métodos de investigación aplicados en los estudios de contabilidad de gestión en Espa a y Brasil, presentar cómo esas investigaciones son importantes para el desarrollo del área de contabilidad de gestión y compararlas con los estudios realizados en revistas anglosajonas por Hesford, Lee, Van Der Stede, e Young (2007). Con este fin se seleccionaron, entre 2001 y 2010, en primer lugar, siete revistas contables espa olas que figuran en la base de datos IN-RECS (índice de Impacto de Revistas Espa olas de Ciencias Sociales) en donde hemos encontrado 421 artículos. En segundo lugar se han seleccionado veintinueve revistas brasile as de contabilidad, administración, gestión, finanzas y negocios evaluadas por CAPES (Coordinación de Perfeccionamiento de la Educación Superior), en donde se han encontrado 321 artículos. Los resultados muestran que los trabajos en contabilidad de gestión no han ocupado un lugar destacado en las publicaciones analizadas. Entre los temas más relevantes se encuentran el de planificación y control con énfasis en el elemento de medición y evaluación del desempe o. El desarrollo de los estudios se produce, en gran medida, mediante la aplicación de estudios de caso y survey en Brasil y revisión y estudio de caso en Espa a. In recent decades, management accounting has undergone major changes with the inclusion of new topics and research methods, dedicated journals, and especially multidisciplinary studies. These changes have been detected in articles published in leading journals. In this context, the following research question arises: what is the profile of management accounting research in Spain and Brazil? Thus, the objective of this study is to identify and analyze the topics and research methods applied in management accounting studies in Spain and Brazil; to explain how these studies are important to further developing the field of management accounting; and to compare them with studies conducted by Hesford, Lee, Van Der Stede, and Young (2007) with respect to articles
SUSTENTABILIDADE AMBIENTAL: UM ESTUDO NA AUTORIDADE PORTUáRIA DE VALENCIA, ESPANHA.
ARTURO GINER FILLOL,FABRICIA SILVA ROSA,ROGERIO JOAO LUNKES,VICENTE MATEO RIPOLL FELIU
Revista de Gest?o, Finan?as e Contabilidade , 2012,
Abstract: Even though with the great relevance of the ports for economical and social development of the countries, there is an issue that deserves attention of the managers and society. It is the fact that the port activities cause environmental impacts such as siltation in aquatic environs, changes in the fauna and flora, atmosphere emissions, solid waste generations and among others. In this context, the environmental information management is important as for the port managers as for society since it allows to know the impact level generated and the commitment level with the sustainability over the time. One of the ways to measure information is to verify the manager commitment levels with the environmental management. As a consequence of this understanding the present research aims to identify the environmental sustainability in Port Authority of Valencia (APV). As methodology, it is used an applied questionnaire to the top management of APV and it is held a content analyses of the Sustainability Report of APV to understand the commitment level with environmental aspects. The questionnaire application results show a great APV commitment with environmental aspects (Materials, Energy, Water, Biodiversity, Emissions, Wastewaters, Wastes, Administrative and judicial sanctions, Product and Service Impacts, Transport Impacts, Fines, Non-monetary Sanctions, Non-conformities), however, the Sustainability Report analyses shows that not all items are shown (80% is shown). It is also verified that the APV commitment is not limited to the speech or port environmental policy, but also to the items that show and evaluate the environmental aspect performances.
Autores y citas en contabilidad de gestión en revistas de lengua espa ola
Rogério Jo?o Lunkes,Vicente M. Ripoll Feliu,Fabricia Silva da Rosa
Revista Venezolana de Gerencia , 2012,
Abstract: La formación de redes alienta y ayuda en el intercambio de tecnologías, experiencias e ideas entre los investigadores y las instituciones, a fin de generar mayor innovación y desarrollo del área. El objetivo es identificar y analizar las redes de los autores y las citas en contabilidad de gestión en las revistas electrónicas en lengua espa ola. Esto permitirá comprobar el grado de centralización e integración, más allá del nivel de internacionalización de las publicaciones en contabilidad de gestión en las revistas de lengua espa ola. Con este fin, se seleccionaron siete revistas de Lengua Espa ola, disponible en la base de datos Latindex, y se analizaron 183 artículos de 2001 al 2010. Entre los principales resultados obtenidos, es pertinente se alar: (i) el limitado número de redes sociales en relación a los autores y una densa red en términos de citas, con el núcleo formado por Joan Amat Salas, Oriol Amat Salas y Ripoll Feliu. En el ámbito internacional una de las redes más importantes en cuanto a citas la lidera Robert Kaplan
Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil
Rogério Joáo Lunkes,Vicente M. Ripoli Feliu,Fabricia Silvia da Rosa
Contaduría y administración , 2012,
Abstract: Over the last decades the managerial accounting has had an accelerated development, including new subjects and research methods, select journals and mainly studies with multi-disciplinary perspectives. One of the ways to realize and understand this development level is to study publications on the main journals. Thus, the aim is to hold a comparative study about managerial accounting between Spain and Brazil. In this way, 421 papers were selected from seven Spanish accounting journals listed at IN-RECS (Impact Index of the Spanish Social Science Journals), and 245 papers of six Brazilian Journals listed at Capes. Therefore, we analyzed 666 papers published in Spanish and Brazilian journals from 2001 to 2010. The results showed that the papers in managerial accounting do not have yet a relevant place in accounting publications both in Spain and Brazil. Among the researched themes is highlighted: performance measurement and assessment, cost accounting, organizational control, accounting information systems, budget and managerial costs. The development of the studies happens mostly through literature review and case study.
Contabilidad medioambiental en Espa a: proceso estructurado de revisión y análisis teórico referencial
Fabricia Silva da Rosa,Rogério Jo?o Lunkes,Elisete Dahmer Pfitscher,Vicente Ripoll Feliu
Contabilidad y Negocios : Revista del Departamento Académico de Ciencias Administrativas , 2012,
Abstract: Environmental accounting in Spain: structured review process and theoretical analysis One way to perceive and understand the level of development of environmental accounting is to study the main features of its publications. Thus, the purpose of this paper is to identify and analyze the profile of Spanish publications in accounting journals. To this end, 15 journals were selected and analyzed 74 articles in the period 2001 to 2010. The results show that the peak years of publication are 2001, 2003 and 2006, and authors with more articles in the sample are Moneva Abadía, Larrinaga González, Fernández Cuesta and Archel Domench. In terms of methodology, the works of review, case studies and content analysis, addressing standardization issues, fundamentals of environmental accounting, environmental sustainability indicators and reporting. Una forma de percibir y entender el nivel de desarrollo de la contabilidad medioambiental es el estudio de las características principales de sus publicaciones. Así, el objetivo de este trabajo es identificar y analizar el perfil de las publicaciones en revistas espa olas de contabilidad. Para ello, fueron seleccionadas 15 revistas, y analizados 74 artículos en el periodo comprendido entre 2001 a 2010. Los resultados muestran que los a os de mayor publicación son 2001, 2003 y 2006, y los autores con mayor número de artículos en la muestra son Moneva Abadía, Larrinaga González, Fernández Cuesta y Archel Domench. En cuanto a la metodología, destacan los trabajos de revisión, estudios de casos y análisis de contenido. En ellos, se abordan las cuestiones de normalización, fundamentos de la contabilidad medioambiental, indicadores de sostenibilidad medioambiental y divulgación.
Estudo sobre a implanta o do or amento baseado em desempenho na Autoridade Portuária de Valência Estudio sobre la ejecución del presupuesto basado en el desempe o de la Autoridad Portuaria de Valencia Performance-Based Budgeting study of the implementation in Valenciaport
Rogério Jo?o Lunkes,Vicente Ripoll-Feliu,Arturo Giner-Fillol,Fabricia Silva da Rosa
Revista de Administra??o Pública , 2013,
Abstract: O crescimento e o desenvolvimento da economia mundial têm dependido cada vez mais do transporte marítimo, e os portos s o um elo importante nesse processo. O presente estudo tem como objetivo explorar a aplica o do or amento baseado em desempenho no sistema de portos da Espanha. Para tanto, foi realizado um estudo sobre o modelo or amentário do Sistema Portuário de Titularidade Estatal e um estudo de caso na Autoridade Portuária de Valência. Os resultados mostram que as mudan as no or amento geraram maior integra o entre as medidas de desempenho e as dota es or amentárias, as quais s o feitas com detalhamento do processo no nível operacional, o que inclui os projetos de investimento. Em nível de controle, o modelo permitiu melhorar a avalia o dos resultados por incluir outras medidas de desempenho, além de receitas e custos, que podem ser comparados com outros portos do país e do exterior. El crecimiento y desarrollo de la economía mundial depende cada vez más del transporte Marítimo, siendo los puertos un eslabón importante en este proceso. El objetivo del presente estudio es explorar la aplicación del presupuesto basado en el desempe o en los puertos espa oles. Para alcanzarlo, se llevo a cabo un estudio sobre el modelo presupuestario del Sistema Portuario de Titularidad Estatal analizándose además el caso de la Autoridad Portuaria de Valencia. Los resultados muestran que los cambios en el presupuesto llevan a una mayor integración entre las medidas de desempe o y las asignaciones presupuestarias, que se hacen con los detalles del proceso en el nivel operativo, que incluye también lo proyectos de inversión. En el nivel de control, el modelo ha mejorado la evaluación de los resultados mediante la inclusión de otras medidas de rendimiento y los ingresos y gastos, que se pueden comparar con otros puertos a nivel nacional e internacional. The growth and development of world economy has increasingly depended in shipping and ports are an important link in this process. This study aims to explore the application of performance-based budgeting system in the ports of Spain. To this end, we performed a study on the budget model of the Port System and State Ownership of a case study in the Port of Valencia. The results show that changes in the budget generated a greater integration of performance measures with budget appropriations, detailing the process at the operational level, which includes investment projects. The level of control allows the model to improve the evaluation of the results by including other measures of performance as well as revenues and
Adapta o visando melhora do desempenho funcional em atividade da vida diária para adolescente com artrite reumatóide juvenil
Johanna Noordhoek,Fabricia Quint?o Loschiavo
Revista Brasileira de Reumatologia , 2004, DOI: 10.1590/s0482-50042004000500008
Abstract:
Interven o da terapia ocupacional no tratamendo de indivíduos com doen as reumáticas utilizando a abordagem da prote o articular
Johanna Noordhoek,Fabricia Quint?o Loschiavo
Revista Brasileira de Reumatologia , 2005, DOI: 10.1590/s0482-50042005000400008
Abstract:
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