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Search Results: 1 - 10 of 130475 matches for " Rogério Jo?o Lunkes "
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Informa § μes de Custos: um estudo em empresas hoteleiras na cidade de Florian 3polis - SC
Rog??rio Jo?£o Lunkes
Revista Turismo em Análise , 2010,
Abstract:
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 Joo;
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.
Factores que interfieren en la toma de decisiones de los contadores gerenciales o controllers de los hoteles: Un estudio en el sector hotelero de Florianópolis, Brasil
de Freitas,Claudio Luiz; Lunkes,Rogério Joo;
Estudios y perspectivas en turismo , 2011,
Abstract: in recent years there have been several studies exploring the role of management accountant or controller in organizations, mainly on issues related to activities and participation in decision-making process. these studies have identified the activities, organizational and personal factors related to the degree of involvement in decision making. thus, the objective of this research is to identify the organizational and behavioral issues that interfere with the controller or accountant involvement in management decisions. the methodology adopted to develop the research was descriptive, qualitative and quantitative, conducted through the interviews, and sampling by accessibility. the survey results show that the controller has a low involvement in decision making, if analyzed on the perspective of organizational factors. the behavioral factors indicated that the strategic thinking skills with computers, ability to handle change and teamwork are important skills for involvement in decision-making controller, and indicated that self discipline, critical thinking and openness to new experiences are characteristics that must be present in controller or management accountant, and finally pointed to the impacts to be aware of the numbers in their decisions on the organizational context and/or economic-financial aspect is prominent in his behavioral.
Back to Back: A Focus on Reducing the Logistics Costs and Tax
Rogério Joo Lunkes,Fernando Rodrigo Sagaz
Revista Sociedade, Contabilidade e Gest?o , 2012,
Abstract: The objective is to identify the main aspects related to the operation of Back to Back set out in international trade, which enables reduction of logistics costs and taxes. The operation of Back to Back is an excellent opportunity to increase foreign exchange gain and offer greater flexibility to commercial operations that the business requires. The methodology used in preparing this study was qualitative research according to the characteristics and nature of the problem. From the use of descriptive research study aims to demonstrate the main theoretical aspects underlying the subject in reference. This study aimed to identify the main aspects related to the operation of Back to Back set out in international trade and tax effects in an organization and logistics of industrial electronics segment of the State of Santa Catarina. The study demonstrated that the benefits of the operation of Back to Back is of paramount importance for companies having a positive impact in financial terms by reducing the need for tax payments and logistics costs which affect the processes of import and export. The results presented showed that the company studied the operation of Back to Back is essential for international negotiations.
Factores que interfieren en la toma de decisiones de los contadores gerenciales o controllers de los hoteles: Un estudio en el sector hotelero de Florianópolis, Brasil Factors Influencing the Decision Making of Management Accountants and Controllers in Hotels: A Case Study o the hotel sector of Florianopolis, Brazil
Claudio Luiz de Freitas,Rogério Joo Lunkes
Estudios y perspectivas en turismo , 2011,
Abstract: En los últimos a os surgieron diversos trabajos que exploran el rol del contador gerencial o controller en las organizaciones, principalmente en temas relacionados con las actividades y su participación en el proceso de toma de decisiones. Estos estudios identificaron las actividades, y los factores organizacionales y personales relacionados con el grado de compromiso en la toma de decisiones. En este sentido, el objetivo de la presente investigación es identificar los aspectos organizacionales y de comportamiento que interfieren en el compromiso del controller o contador gerencial en la toma de decisiones. El delineamiento metodológico adoptado para desarrollar la investigación fue el descriptivo, de carácter cualitativo y cuantitativo, conducido a través del instrumento de relevamiento (survey) y del muestreo por accesibilidad. Los resultados de la investigación apuntan a que el controller tiene un bajo involucramiento en la toma de decisiones, si se analiza bajo la óptica de los factores organizacionales. En lo que se refiere a los factores de comportamiento los resultados indicaron que el pensamiento estratégico, la habilidad con la informática, la capacidad de lidiar con los cambios y trabajar en equipo, son habilidades importantes para el involucramiento del controller en la toma de decisiones. In recent years there have been several studies exploring the role of management accountant or controller in organizations, mainly on issues related to activities and participation in decision-making process. These studies have identified the activities, organizational and personal factors related to the degree of involvement in decision making. Thus, the objective of this research is to identify the organizational and behavioral issues that interfere with the controller or accountant involvement in management decisions. The methodology adopted to develop the research was descriptive, qualitative and quantitative, conducted through the interviews, and sampling by accessibility. The survey results show that the controller has a low involvement in decision making, if analyzed on the perspective of organizational factors. The behavioral factors indicated that the strategic thinking skills with computers, ability to handle change and teamwork are important skills for involvement in decision-making controller, and indicated that self discipline, critical thinking and openness to new experiences are characteristics that must be present in controller or management accountant, and finally pointed to the impacts to be aware of the numbers in their decisions on the o
Análise dos artigos científicos brasileiros sobre o alinhamento estratégico: um estudo das publica es nos principais eventos de contabilidade no período de 2004 a 2009 = Analysis of Brazilian scientific articles about strategic alignment: a study of published articles in the main accounting events in the period of 2004 to 2009
Franciny Moizeis da Silva,Rogério Joo Lunkes
Enfoque : Reflex?o Contábil , 2011,
Abstract: Este artigo tem por objetivo identificar as características das publica es na área de Alinhamento Estratégico apresentadas nos principais eventos de contabilidade do Brasil, no período de 2004 a 2009. Esta pesquisa tem caráter exploratório-descritivo e por meio de um estudo bibliométrico analisou 46 artigos do Congresso Brasileiro de Custos, EnANPAD, ANPCONT e o Congresso USP de Controladoria e Contabilidade. Os resultados evidenciam que: a) os artigos apresentam como predominancia os seguintes aspectos metodológicos: exploratórios, práticos, qualitativos, fazem uso de dados primários e de análise documental; b) em 2009 houve um aumento considerável das publica es, passando de 4 artigos, em 2008, para 13, em 2009; c) a destina o dos usuários foi equilibrada, entre externos e ambos (internos e externos); d) a institui o que mais publicou foi a UFRGS com 8 artigos, seguida da UFRJ e FGV que possuem ambas 4 publica es; e) os autores produzem menos do que o previsto por Lotka; f) os trabalhos possuem 2 ou 3 autores; g) prevalecem os autores que têm título de doutorado; h) os autores do EnANPAD citaram mais obras em seus trabalhos que os do Congresso de Custos e prevalecem as referências internacionais e; i) o segmento de aplica o prática predominante nos artigos é a indústria, seguido das empresas de servi os. This article has the objective to identify the features of the publications in the area of the Strategic Alignment presented in the main accounting events of Brazil in the period of 2004 and 2009. This resource has a exploratory and descriptive character and by a bibliometric study 46 articles were analyzed. The results shows that: a) the articles presents the following methodological aspects as prevalence: exploratory, practical, qualitative, uses primary data and makes documental analysis; b) In 2009 the publications increases was relevant, from 4 articles in 2008 to 13 in 2009; c) the destination of the users was balanced ranging between internal and external users d) the institution that more publications make was UFRGS with 8 articles and UFRJ and FGV both comes in second place with 4 articles; e) the authors produces less than provided by Lotka; f) the articles have 2 or 3 authors; g) most of the authors have doctorate; h) the authors of EnANPAD cited more articles in yours works than the authors from Costs Congress and prevailed the international references and; i) the segment of practical application that is predominant in the articles é industry followed by the service companies.
Uma Contribui o à Melhoria do Processo Or amentário
Antonio Cezar Bornia,Rogério Joo Lunkes
Contabilidade Vista & Revista , 2007,
Abstract: O presente trabalho tem como objetivo desenvolver proposta de or amento renovado, comalinhamento das metas or amentárias aos indicadores estratégicos do balanced scorecard.Para atingir tal objetivo, faz-se inicialmente revis o da literatura sobre o or amento, por meiodo levantamento histórico, conceitos, objetivos e características; destacando de forma breve seusprincipais processos: empresarial, contínuo, base zero, flexível, por atividades e beyond budgeting.O método utilizado para desenvolver esta pesquisa foi descritivo conduzido através de levantamentobibliográfico e delineamento do tipo estudo de caso. Os resultados demonstram quea integra o entre o balanced scorecard e o or amento pode contribuir na melhoria da gest o,principalmente no alinhamento entre indicadores estratégicos e metas operacionais, além deflexibilizar o processo or amentário e incluir um conjunto maior de medidas de desempenho.
El compromiso del controller en la planificación y la toma de decisiones en los grandes hoteles del sur de Brasil The Controller's Involvement in Planning and Decision-making in Large Hotels in Southern Brazil.
Joo Teles,Rogério Joo Lunkes,Cristiano do Nascimento
Estudios y perspectivas en turismo , 2013,
Abstract: Las organizaciones atraviesan procesos de cambios frente a las reformulaciones de la escena global las cuales influyen directamente en la economía de una empresa. El sector hotelero insertado en este contexto necesita profesionales capaces de entender esas demandas y ayudar en la gestión. De este modo, el objetivo general de este estudio consiste en identificar las prácticas del controller en los grandes hoteles del sur de Brasil, abordando el compromiso de este profesional en la planificación y la toma de decisiones. Se realizó una investigación mediante una entrevista estructurada a los controllers asociados a la ABIH de las ciudades de Curitiba, Florianópolis y Porto Alegre. Este artículo amplía la investigación de Freitas & Lunkes (2011) buscando más información sobre el controller en los hoteles brasile os. La investigación es de carácter descriptivo, práctico, cuali-cuantitativo y aplicado; se llevó a cabo un trabajo de campo y encuesta. La investigación contó con el apoyo de 23 controllers y sus principales resultados revelan la participación de éstos en la formulación de estrategias y la provisión de información para la planificación, aunque con poco compromiso en la decisión de las estrategias adoptadas. En cuanto a las contribuciones de la Contraloría en el proceso de gestión se observó un índice elevado de compromiso en las decisiones estratégicas y operativas. Es claro que es necesario ampliar la investigación sobre la Contraloría en los hoteles brasile os en contextos y muestras que permitan el desarrollo de nuevas alternativas para la contraloría en los procesos de decisión. Organizations go through change processes in the face of the restatements on the global stage, which directly influence the economy of a company. The hotel sector, inserted in this context, needs professionals able to understand these demands and assist in management. In this sense, the general objective of this study is to identify practices from the controller in large hotels in southern Brazil, focusing on the involvement of professional in process planning and decision making. This paper extends the investigation of Freitas and Lunkes (2011), in search of more information about the controller in Brazilian hotels. The research is classified as descriptive, practical, field research, survey, qualitative and quantitative and applied. The survey obtained the accession of 23 controllers. Among the key findings stand out: 69.9% of the controllers participate in the formulation of organizational strategies and 13% have the power to decide on the strategy to be adopted by
O PERFIL METODOLóGICO DA PRODU O CIENTíFICA EM OR AMENTO PúBLICO: UMA ANáLISE DO CENáRIO BRASILEIRO NA PRIMEIRA DéCADA DO SéCULO XXI
Maurício Vasconcellos Le?o Lyrio,Eloíse Helena Livramento Dellagnelo,Rogério Joo Lunkes
Revista de Gest?o, Finan?as e Contabilidade , 2013,
Abstract: O presente estudo se insere no campo da administra o pública e objetiva discutir o perfil metodológico dos estudos sobre or amento público realizados no Brasil na primeira década do séc. XXI. Para tanto, no que se refere à metodologia, foi realizado um levantamento na base de dados SCIELO Brasil, utilizando-se de uma abordagem quantitativa, se configurando, do ponto de vista de abordagem do problema, em um estudo de caráter descritivo. Dentre os resultados encontrados, ficou evidenciado que os estudos sobre o tema se d o, principalmente, no setor público de forma geral, n o se atendo a setores específicos de atividade. Foi evidenciada nos artigos encontrados no levantamento, uma abordagem quantitativa, tendo a econometria como principal método de pesquisa.
Gest?o da evidencia??o ambiental: um estudo sobre as potencialidades e oportunidades do tema
Rosa, Fabrícia Silva da;Ensslin, Sandra Rolim;Ensslin, Leonardo;Lunkes, Rogério Joo;
Engenharia Sanitaria e Ambiental , 2011, DOI: 10.1590/S1413-41522011000200009
Abstract: the environmental disclosure is used by organizations as a mean to communicate the environmental aspects and impacts. the issue arouses interest in both the scientific community, and the business one; however, it is believed that there are opportunities for improvement to the topic. in this context, the following research question emerges: how to identify environmental disclosure strengths and opportunities? to answer this question, the main purpose it to identify the environmental disclosure strengths and opportunities of internal management. to achieve this goal, the following are used: a structured literature review process, and a case study at the company petrobras s.a. as a result, the study has showed that researches, in general, do not cover important aspects for the environmental disclosure assessment. the example used by company petrobras s.a. has revealed that the metrics applied to the analysis presented low management of specific information, since it does not take into account their unique properties and, therefore, does not allow to manage and to promote actions for improvement. therefore, the following are characterized as potentialities: the topic is relevant because it allows to set standards for environmental information, being managed by society through laws and norms, and by organizations through the consequences of their strategic objectives; the search process for theoretical referential has revealed that the topic is recent and accepted in the international scientific community, and the case study revealed that the environmental disclosure helps to increase communication between the company and society. as the opportunities found, the need for a structured process is emphasized to identify, measure, present diagnostic and actions for improvement taking into consideration the unique characteristics of each organization.
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