Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UNIOESTE |
Texto Completo: | http://tede.unioeste.br/handle/tede/3368 |
Resumo: | The emphasis on the urgency of humanity development compatible with current and future needs – named sustainable development – has had an impact on a number of sectors. The concern about sustainability extends to the tourism sector, especially to the means of lodging, which implements actions seeking to obey the principles of sustainability. Based on this argument, it was decided to investigate and to analyze the level of sustainability management of hotels in Foz do Iguaçu, PR. In order to achieve this objective, hotels associated with the Brazilian Hotel Industry Association (ABIH) were selected to compose the sample, being the main objective of this study the use of Managerial Accounting as a support, through the model proposed by Callado (2010). Thus, the following strategy was carried out: description of the importance of sustainability in hotels management; discussion and presentation of the applicability of theoretical models of sustainability indicators; measurement of the level of sustainability of the hotel companies of Foz do Iguaçu, PR, using the Grid model of Corporate Sustainability (GSE). The research was characterized, regarding the objectives, as exploratory and descriptive, since the existing situations in the studied companies was described, identified, reported and compared, and the scientific contributions that were made on the sustainable development of the hotels were investigated. Concerning the technical procedures of this research, it was classified as bibliographic and survey. Regarding the problem approach, it was characterized as qualitative, since it highlighted the perception of the subjects about the research’s theme, as well as confronted and validated the results. As a result, this research has shown that most of the hotels investigated do not have satisfactory sustainable performances in the three dimensions. Regarding the Environmental dimension, it was observed that 61% of the hotels performed satisfactorily, while 39% of the hotels had unsatisfactory results. In the economic dimension, it was observed that only 30% of hotels presented satisfactory performances. The remaining 70% of hotels performed below average in this dimension. In the social dimension, 35% of the 23 hotels presented satisfactory performances in the Partial Social Sustainability Scores. The other 65% hotels performed below average in this area. It can be asserted that this research contributed with important information on the profile of hotel management, both for the sustainable development in the environmental, economic, and social aspects, as well as for the efficiency of the environmental management of its enterprises in the search of Corporate Sustainability. Finally, the Managerial accounting, as an indispensable tool to assist strategies and decisions of hotel companies, provides timely and highly relevant information, so that the administration can make coherent and safe decisions in the scope of Corporate Sustainability. |
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Bertolini, Geysler Rogis Florhttp://lattes.cnpq.br/0850609521779159Dall´Asta, Denishttp://lattes.cnpq.br/2346598206153710Rosa, Fabricia Silva dahttp://lattes.cnpq.br/5460513027485956http://lattes.cnpq.br/2356075060410021Ferreira, Júlio César2018-02-21T13:23:00Z2017-06-01FERREIRA, Júlio César. Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial. 2017. 130 f. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2017.http://tede.unioeste.br/handle/tede/3368The emphasis on the urgency of humanity development compatible with current and future needs – named sustainable development – has had an impact on a number of sectors. The concern about sustainability extends to the tourism sector, especially to the means of lodging, which implements actions seeking to obey the principles of sustainability. Based on this argument, it was decided to investigate and to analyze the level of sustainability management of hotels in Foz do Iguaçu, PR. In order to achieve this objective, hotels associated with the Brazilian Hotel Industry Association (ABIH) were selected to compose the sample, being the main objective of this study the use of Managerial Accounting as a support, through the model proposed by Callado (2010). Thus, the following strategy was carried out: description of the importance of sustainability in hotels management; discussion and presentation of the applicability of theoretical models of sustainability indicators; measurement of the level of sustainability of the hotel companies of Foz do Iguaçu, PR, using the Grid model of Corporate Sustainability (GSE). The research was characterized, regarding the objectives, as exploratory and descriptive, since the existing situations in the studied companies was described, identified, reported and compared, and the scientific contributions that were made on the sustainable development of the hotels were investigated. Concerning the technical procedures of this research, it was classified as bibliographic and survey. Regarding the problem approach, it was characterized as qualitative, since it highlighted the perception of the subjects about the research’s theme, as well as confronted and validated the results. As a result, this research has shown that most of the hotels investigated do not have satisfactory sustainable performances in the three dimensions. Regarding the Environmental dimension, it was observed that 61% of the hotels performed satisfactorily, while 39% of the hotels had unsatisfactory results. In the economic dimension, it was observed that only 30% of hotels presented satisfactory performances. The remaining 70% of hotels performed below average in this dimension. In the social dimension, 35% of the 23 hotels presented satisfactory performances in the Partial Social Sustainability Scores. The other 65% hotels performed below average in this area. It can be asserted that this research contributed with important information on the profile of hotel management, both for the sustainable development in the environmental, economic, and social aspects, as well as for the efficiency of the environmental management of its enterprises in the search of Corporate Sustainability. Finally, the Managerial accounting, as an indispensable tool to assist strategies and decisions of hotel companies, provides timely and highly relevant information, so that the administration can make coherent and safe decisions in the scope of Corporate Sustainability.A tônica sobre a urgência de um desenvolvimento da humanidade compatível com as necessidades atuais e futuras – o chamando desenvolvimento sustentável – tem marcado diversos setores. A preocupação com a sustentabilidade se estende ao setor turístico, em especial aos meios de hospedagem, que implantam ações buscando atender aos princípios da sustentabilidade. A partir dessa premissa, resolveu-se analisar o nível de gestão da sustentabilidade dos hotéis de Foz do Iguaçu, PR. Para este fim foram selecionados os hotéis associados à Associação Brasileira da Indústria de Hotéis (ABIH) para compor a amostra, tornando-se esse o objetivo principal deste estudo, utilizando como suporte a Contabilidade Gerencial, por meio do emprego do modelo proposto por Callado (2010). A fim de atender a esse objetivo, foi utilizada a seguinte estratégia: caracterizada a importância da sustentabilidade na gestão da rede hoteleira; discutida e apresentada a aplicabilidade dos modelos teóricos dos indicadores de sustentabilidade; mensurado o nível de sustentabilidade das empresas da rede hoteleira de Foz do Iguaçu, PR; por meio do modelo Grid de Sustentabilidade Empresarial (GSE). A pesquisa caracterizou-se, quanto aos objetivos, como exploratória e descritiva, pois descreveu, identificou, relatou e comparou as situações existentes nas empresas estudadas, e buscou conhecer as contribuições científicas que se efetuaram sobre o desenvolvimento sustentável dos hotéis. Quanto aos procedimentos técnicos a pesquisa se classificou em bibliográfica e de levantamento. Acerca da abordagem do problema, caracterizou-se como qualitativa pois ressaltou a percepção dos sujeitos da pesquisa sobre o tema, assim como confrontou e validou os resultados. Como resultados, a pesquisa demonstrou que a maioria dos hotéis investigados não apresenta desempenhos sustentáveis satisfatórios nas três dimensões. Quanto à dimensão Ambiental, foi observado que 61% dos hotéis apresentaram desempenho satisfatório, enquanto que 39% dos hotéis obtiveram resultados insatisfatórios. Para a dimensão Econômica, observou-se que somente 30% hotéis apresentaram resultados satisfatórios. Os demais 70% dos hotéis apresentaram performance abaixo do desempenho médio para esta dimensão. Para a dimensão social, 35%, dos 23 hotéis apresentaram desempenhos satisfatórios nos Escores Parciais de Sustentabilidade da Dimensão Social. Os demais 65% apresentam desempenho abaixo da média nesta dimensão. Acredita-se que a pesquisa contribuiu com importantes informações sobre o perfil da gestão hoteleira, tanto para o desenvolvimento sustentável nos aspectos ambiental, econômico e social, quanto para a eficiência na gestão de seus empreendimentos em busca da Sustentabilidade Empresarial. Por fim, a contabilidade gerencial, sendo uma ferramenta indispensável no auxílio das estratégias e decisões das empresas hoteleiras, fornece informações tempestivas e altamente relevantes para que a administração tome decisões coerentes e seguras, no âmbito da Sustentabilidade Empresarial.Submitted by Rosangela Silva (rosangela.silva3@unioeste.br) on 2018-02-21T13:23:00Z No. of bitstreams: 2 Júlio César Ferreira.pdf: 2980071 bytes, checksum: 509bf23d60c57c8170df77711c97526c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2018-02-21T13:23:00Z (GMT). No. of bitstreams: 2 Júlio César Ferreira.pdf: 2980071 bytes, checksum: 509bf23d60c57c8170df77711c97526c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-01application/pdfpor6588633818200016417500Universidade Estadual do Oeste do ParanáCascavelPrograma de Pós-Graduação em ContabilidadeUNIOESTEBrasilCentro de Ciências Sociais Aplicadashttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessHotelariaDesenvolvimento SustentávelSustentabilidade EmpresarialContabilidade GerencialHotel managementSustainable developmentCorporate SustainabilityManagerial AccountingADMINISTRACAO::CIENCIAS CONTABEISAnálise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencialAnalysis of the sustainability management level of the hotel network of Foz do Iguaçu, PR, using the management accounting support as a supportinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-278259051759500919260060060088729351611848266065083931829893356571reponame:Biblioteca Digital de Teses e Dissertações do UNIOESTEinstname:Universidade Estadual do Oeste do Paraná (UNIOESTE)instacron:UNIOESTEORIGINALJúlio_Ferreira2017.pdfJúlio_Ferreira2017.pdfapplication/pdf2980071http://tede.unioeste.br:8080/tede/bitstream/tede/3368/5/J%C3%BAlio_Ferreira2017.pdf509bf23d60c57c8170df77711c97526cMD55CC-LICENSElicense_urllicense_urltext/plain; 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dc.title.por.fl_str_mv |
Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial |
dc.title.alternative.eng.fl_str_mv |
Analysis of the sustainability management level of the hotel network of Foz do Iguaçu, PR, using the management accounting support as a support |
title |
Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial |
spellingShingle |
Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial Ferreira, Júlio César Hotelaria Desenvolvimento Sustentável Sustentabilidade Empresarial Contabilidade Gerencial Hotel management Sustainable development Corporate Sustainability Managerial Accounting ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial |
title_full |
Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial |
title_fullStr |
Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial |
title_full_unstemmed |
Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial |
title_sort |
Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial |
author |
Ferreira, Júlio César |
author_facet |
Ferreira, Júlio César |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Bertolini, Geysler Rogis Flor |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/0850609521779159 |
dc.contributor.referee1.fl_str_mv |
Dall´Asta, Denis |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/2346598206153710 |
dc.contributor.referee2.fl_str_mv |
Rosa, Fabricia Silva da |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/5460513027485956 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/2356075060410021 |
dc.contributor.author.fl_str_mv |
Ferreira, Júlio César |
contributor_str_mv |
Bertolini, Geysler Rogis Flor Dall´Asta, Denis Rosa, Fabricia Silva da |
dc.subject.por.fl_str_mv |
Hotelaria Desenvolvimento Sustentável Sustentabilidade Empresarial Contabilidade Gerencial |
topic |
Hotelaria Desenvolvimento Sustentável Sustentabilidade Empresarial Contabilidade Gerencial Hotel management Sustainable development Corporate Sustainability Managerial Accounting ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Hotel management Sustainable development Corporate Sustainability Managerial Accounting |
dc.subject.cnpq.fl_str_mv |
ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The emphasis on the urgency of humanity development compatible with current and future needs – named sustainable development – has had an impact on a number of sectors. The concern about sustainability extends to the tourism sector, especially to the means of lodging, which implements actions seeking to obey the principles of sustainability. Based on this argument, it was decided to investigate and to analyze the level of sustainability management of hotels in Foz do Iguaçu, PR. In order to achieve this objective, hotels associated with the Brazilian Hotel Industry Association (ABIH) were selected to compose the sample, being the main objective of this study the use of Managerial Accounting as a support, through the model proposed by Callado (2010). Thus, the following strategy was carried out: description of the importance of sustainability in hotels management; discussion and presentation of the applicability of theoretical models of sustainability indicators; measurement of the level of sustainability of the hotel companies of Foz do Iguaçu, PR, using the Grid model of Corporate Sustainability (GSE). The research was characterized, regarding the objectives, as exploratory and descriptive, since the existing situations in the studied companies was described, identified, reported and compared, and the scientific contributions that were made on the sustainable development of the hotels were investigated. Concerning the technical procedures of this research, it was classified as bibliographic and survey. Regarding the problem approach, it was characterized as qualitative, since it highlighted the perception of the subjects about the research’s theme, as well as confronted and validated the results. As a result, this research has shown that most of the hotels investigated do not have satisfactory sustainable performances in the three dimensions. Regarding the Environmental dimension, it was observed that 61% of the hotels performed satisfactorily, while 39% of the hotels had unsatisfactory results. In the economic dimension, it was observed that only 30% of hotels presented satisfactory performances. The remaining 70% of hotels performed below average in this dimension. In the social dimension, 35% of the 23 hotels presented satisfactory performances in the Partial Social Sustainability Scores. The other 65% hotels performed below average in this area. It can be asserted that this research contributed with important information on the profile of hotel management, both for the sustainable development in the environmental, economic, and social aspects, as well as for the efficiency of the environmental management of its enterprises in the search of Corporate Sustainability. Finally, the Managerial accounting, as an indispensable tool to assist strategies and decisions of hotel companies, provides timely and highly relevant information, so that the administration can make coherent and safe decisions in the scope of Corporate Sustainability. |
publishDate |
2017 |
dc.date.issued.fl_str_mv |
2017-06-01 |
dc.date.accessioned.fl_str_mv |
2018-02-21T13:23:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
FERREIRA, Júlio César. Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial. 2017. 130 f. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2017. |
dc.identifier.uri.fl_str_mv |
http://tede.unioeste.br/handle/tede/3368 |
identifier_str_mv |
FERREIRA, Júlio César. Análise do nível de gestão da sustentabilidade na rede hoteleira de Foz do Iguaçu, PR, utilizando como suporte a contabilidade gerencial. 2017. 130 f. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2017. |
url |
http://tede.unioeste.br/handle/tede/3368 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.program.fl_str_mv |
-2782590517595009192 |
dc.relation.confidence.fl_str_mv |
600 600 600 |
dc.relation.department.fl_str_mv |
8872935161184826606 |
dc.relation.cnpq.fl_str_mv |
5083931829893356571 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Contabilidade |
dc.publisher.initials.fl_str_mv |
UNIOESTE |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Centro de Ciências Sociais Aplicadas |
publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações do UNIOESTE instname:Universidade Estadual do Oeste do Paraná (UNIOESTE) instacron:UNIOESTE |
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Universidade Estadual do Oeste do Paraná (UNIOESTE) |
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UNIOESTE |
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Biblioteca Digital de Teses e Dissertações do UNIOESTE |
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Biblioteca Digital de Teses e Dissertações do UNIOESTE |
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Biblioteca Digital de Teses e Dissertações do UNIOESTE - Universidade Estadual do Oeste do Paraná (UNIOESTE) |
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biblioteca.repositorio@unioeste.br |
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