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In recent years, information has played a key role in business competitiveness, allowing not only to inform managers about external contexts, but also to internal problems. Thus, cost accounting has relevant tools, with the ability to provide information about how the resources of a company are used, making it possible to evaluate and improve their performance. The main goal of this research is to develop a different costing system model to a company, in order to provide distinct information on the costs of production processes, to help managers make better operational and strategic decisions. This company business is processing and packaging fruit and vegetables, in particular they are organized by three main sectors: fruit, potatoes and 4th range products. Those cost allocation methodologies could be identified, on one hand, the profitability of each product, helping to define the best medium-term strategy and, on the other hand, some operational faults. Basically, this work aims to prove the importance of costing models to improve the performance and the competitiveness in a real context., peer-reviewed

The objective of this research was to investigate the growing importance of integration and socialization of new employees, to determine the benefit that the integration and socialization model has brought to the commercial banks at an African State - São Tomé and Principe (STP), and also to assess the appreciation of employees on the model of integration of new employees. The empirical research is based on an interview and a survey. The target of the interview are the 8 human resources managers of the all commercial banks that operate in the African State - São Tomé and Principe (STP). The survey sample are 82 employees of the 8 commercial banks. The main results show that employees and managers of commercial banks of STP agree with the integration plan, and older employees are collaborative in the integration and socialization of their new colleagues. This work is innovative in STP, since the authors did not find any research concerning this theme. This work allows to understand the importance to have an initial program of integration and socialization for new collaborators in STP banks, which will contribute, from the beginning, for increasing the motivation, satisfaction and performance of the employees resulting in productivity improvement and cost savings., peer-reviewed

The tourism industry, particularly the hotel sector, is becoming increasingly competitive and dynamic as a result of the pressures of globalized supply and demand in a context of uncertainty. The aim of this study is to discuss the efficiency of hotel companies in the Algarve (Portugal), a tourist destination of excellence in southwest Europe. In particular, we intend to assess the efficiency of the hotels in terms of star rating (four and five-star hotels), their location (Windward and Leeward), owning or not golf courses and owning just a single hotel or more than one. This analysis will be based on the parametric method of stochastic frontier approach using a revenue function.

This study will express how the organization, with all the difficulties of a highly competitive market, yet decapitalized, with a financial debt of short term, can become, in a relatively short period, a model organization in its segment. The importance and relevance of the theme “Results Improvement” are related to the reality of the industrial enterprises and their difficulty on keeping themselves competitive in a globalized environment. Our intention is to demonstrate that an enterprise will depend on a correct structuring of its human elements, together with a politics of collaborators participation in the process of work, the institutionalization of methodologies focused on results can explain why some organizations survive and others fail or have to link themselves to others. The association of variables described in the study, can be determining for the enterprise success, as we live in the era of knowledge, of the information velocity, of the details … and the ones who can better associate those variables will have a competitive advantage in relation to the other players.

In this study an innovative RFID model is presented. This is a very innovative concept, pursuing a new way of looking at current systems as well as their potential. This model includes the necessary equipment, includes also the current systems and the different business areas in which the company operates. The aim of this study is to bring together the existing processes and technologies, providing a different solution, organizing a different way of operating and offering a more efficient approach. The aim is also, by offering certain products and services, to become part of a project embraced by a company, with an interest in developing it given that it has the capacity for its implementation. In this particular case an essay of the network model was presented to Brisa Inovação e Tecnologia, MARL - Mercado Abastecedor da Região de Lisboa and Frigoservice. This model can be applied to individuals or to the services they may need, such as the anticipation of compact traffic on a lane, thanks to the real-time information of passage speeds in certain frames. Is also shown in this study the equipment that permits the model that is presented to become possible (the OBUi equipment)., peer-reviewed

The study of cooperation shows that often it brings gains to the agents. In this study it is shown that cooperation is very interesting when exploiting marine live resources. Several kinds of models have been used to show the advantages of cooperation in fisheries (see Munro, 2002; Miller and Munro, 2002; Clark, 1980; or Levhari and Mirman, 1980, for example). In this study, a general model for fisheries is presented and a Cournot-Nash model supported on the variable fishing effort is introduced, both showing that cooperation is useful.

Earned Value Analysis (EVA) is a method of measuring the project performance. Although the concept exists since the nineteen’s century and it has been in use since the 1960s, only now it is gaining considerable popularity. Those in favour will base their arguments in the cost savings from the project and the improved communication, analysis and control that come from its implementation. Those who have a different opinion will cite the limited benefit from its use and the effort to make it work. There is no doubt that these different opinions come from different experiences. Nevertheless, everybody agrees that EVA is a powerful tool if applied correctly. The aim of this work is to implement this tool to a project in concrete and to evaluate the use of EVA as a complementary tool of the system currently used – SAPE, in determining and controlling costs associated with the project, at every moment of the project. This allows to evaluate the possible deviations and to enable timely corrections.

Chaos is ordinarily disorder or confusion; scientifically it represents a disarray connection, but basically it involves much more than that. Change and time are closely linked and they are essential when considered together to understand the foundations of chaos theory. The theories of dynamic systems have been applied to numerous areas of knowledge. In the 80's, several exact sciences (physics, chemistry or biology, for example) and some social sciences (economics or management or even the sociology) still had their own objects of study and their own methods of analysis and each one of them was different from the others. The Science has been branched and specialized, so that each one uses to have its own world. Recently new forms of analysis, looking for an integrated study have emerged (Filipe, 1). It is the case of chaos theory, which is applied here to natural resources, in order to understand the complexity of natural phenomena following this perspective. Anti-chaos theory is also introduced to show how systems in nature often tend to self-organization.

The strategic profit model (SPM) has been used to measure the performance of three Indian retail companies that focus in apparel. In the study three companies have been chosen to represent three groups of companies viz., large, medium and small corporate. In the case of large size, medium size and small size corporate, Pantaloon retail is considered with a turnover of Rs.3,031 crores, Shoppers’ stop retail with a turnover of Rs.849 crores and Provogue with a turnover of Rs.228 for the year 2007 have been included for the study, respectively. In order to find out the suitable strategies for the companies in the categories, the comparison has been done with its best performance as well as the indicators in relation to peer averages. The ROA has been noticed around 5 percent and the study attempt to reveal the appropriate strategy to increase it by 10 percent. The study has been carried out to indicate suitable strategies to maximize the performance in the future years for Indian apparel retail sector in line with the measure of RONW.

Monitoring and enforcement considerations have been largely ignored in the study of fishery management. This paper explores this issue with a formal model of fisheries law enforcement to show how fishing firms behave and fisheries policies are affected by costly,imperfect enforcement of fisheries law. This model combines standard Economics of Fisheries analysis with the Theory of “Crime and Punishment” of Becker. The conclusions of the model are used to discuss the reform of the control and monitoring regime of the Common Fisheries Policy.

A study has been made for the internationalization of the franchising Iberian companies. Our aim was to analyze the most important variables for the internationalization. We studied it using several statistical methods applied to the answers given by companies to a questionnaire. We have concluded that are some relevant variables to be considered in the internationalization such as age, dimension, bond, dispersion, structure of the network and some variable connected with environment and motivational factors.