This article describes a qualitative study in which men were interviewed about their experiences of dieting and views on related issues such as health and body image. Data from this research were analysed using a combination of discourse analysis and grounded theory. Men engaged in dieting and weight loss constructed themselves differently from women dieters: they described women who diet as doing so for cosmetic reasons, whereas men preferred to think of themselves as dieting for 'legitimate' reasons such as health. Dieting and related initiatives such as joining a slimming club were positioned as female activities, which (heterosexual) men were less willing to undertake without receiving 'support' from partners, family and peers.

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Resumo: O presente estudo tem como objetivo explorar as práticas orçamentárias em empresas hoteleiras dos principais centros turísticos do Brasil. A justificativa se orienta na quantidade de turistas estrangeiros recebidos pelos dez principais destinos turísticos brasileiros, que atinge 95% do país. Outra motivação é a carência de pesquisas em empresas hoteleiras nos países em desenvolvimento, devendo ser considerado também que o Brasil sediará a Copa do Mundo em 2014 e os Jogos Olímpicos em 2016, o que requer uma estrutura hoteleira adequada para receber um grande número de atletas e turistas. Assim, para atingir o objetivo deste estudo, foram enviados questionários aos hotéis associados à Associação Brasileira da Indústria de Hotéis (ABIH), recebendo retorno de 40 empresas hoteleiras. A estatística descritiva foi aplicada sobre os resultados, com a finalidade de melhorar a base das discussões. Os resultados apontam que a maioria dos hotéis adota o orçamento empresarial, tendo o bottom-up como processo orça-mentário predominante. A pesquisa mostra que os orçamentos são elaborados, com maior frequência, utilizando-se os resultados de anos anteriores e indicadores econômicos. Na avaliação de desempenho, são frequentemente aplicadas a análise comparativa, a análise das causas dos desvios e as medidas de adequação. A análise das variações estão principalmente direcionadas para o controle dos custos/despesas, a identificação de problemas potenciais e o fornecimento de feedback para o próximo período. Palavras-chave:Orçamento. Planejamento. Execução. Controle. Hotel. Abstract:This study aims to explore the budgeting practices in the hotel companies of Brazil's main tourist centers. The justification is oriented by the number of foreign tourists received by the top ten Brazilian tourist destinations, which reaches 95% of the country. Another motivation is the lack of research on hotel companies in developing countries, and it should also be considered that Brazil will host the World Cup in 2014 and the Olympic Games in 2016, which requires a suitable hotel structure to receive a large number of athletes and tourists. Thus, in order to achieve the purpose of this study, surveys were sent to the hotels associated with the Brazilian Association of the Hotel Industry (ABIH), with replies by 40 hotel companies. Descriptive statistics were applied to the results, in order to improve the basis for discussions. The results indicate that most of the hotels adopt corporate budgeting with bottom-up as main budgeting process. Research shows that budgets are developed, more frequently, using the results from previous years and economic indicators. In the performance evaluation, the comparative analysis, the analysis of the causes of deviations and adequacy measures are often applied. The analysis of variance is primarily directed at controlling costs/expenses, identifying potential problems and providing feedback for the next period. Keywords

This article aims to analyze the use of capital budgeting practices by large Brazilian companies. The survey technique was used for data collection in 51 companies traded on the Stock Exchange. Descriptive statistics were applied, aiming to improve the basis for discussions. The correlation was used to assess the theoretical assumptions of the research. The results show that companies adopt especially the Payback Period, the Net Present Value and the Internal Rate of Return in the assessment of capital budgeting, with scenario and sensitivity analyses to examine the investment risk. The assessment of theoretical assumptions developed in the study has shown that there is no relationship of cause and effect among the variables to explain the use of more sophisticated budgeting practices. Based on similar studies, it is concluded that there is a general trend of increasing sophistication in the various stages of investments budget in large Brazilian companies.

A missão organizacional representa a razão de ser das empresas, para que ela serve, qual sua justificativa de existência para a sociedade e a função social que exerce. Assim, este artigo tem por objetivo analisar os elementos propostos por Pearce II (1982) presentes nas missões dos hotéis do Sul do Brasil associadas à ABIH (Associação Brasileira da Indústria de Hotéis) do Paraná, de Santa Catarina e do Rio Grande do Sul. Para atingir tal objetivo, realizou-se uma pesquisa descritiva, com abordagem quantitativa e análise de conteúdo. A relação dos hotéis avaliados foi retirada do website da ABIH dos três estados do Sul do Brasil, totalizando 396 empresas hoteleiras. A maioria delas possui endereço eletrônico, porém a amostra foi composta por 52 hotéis que divulgaram nele sua missão. Definiu-se o modelo de Pearce II (1982) como indexador de missão efetiva e, posteriormente, foram selecionados os elementos presentes nas missões coletadas. Os resultados sugerem que nenhuma empresa da amostra possui uma missão efetiva, ou seja, os hotéis do Sul do Brasil fazem a missão por adequação à sua estrutura ou influência do setor em que estão inseridos. Os indicativos apontam que as empresas pesquisadas utilizam a missão organizacional mais como instrumento de marketing do que como ferramenta de gestão estratégica.Palavras-chave: Missão organizacional; Elementos; Hotéis. STATEMENT MISSION: ANALYSIS OF THE MAIN ELEMENTS PROPOSED BY PEARCE II (1982) PRESENT IN THE MISSIONS OF HOTELS IN SOUTHERN BRAZIL ABSTRACTThe statement mission is the raison d'être of companies so that it serves, what its justification for the existence of society and the social function it performs. Thus, this paper aims to identify and analyze the elements proposed by Pearce II (1982) present in the missions of hotels in southern Brazil associated with ABIH (Brazilian Association of Hotel Industry) of Paraná, Santa Catarina and Rio Grande do Sul to achieve this goal, we performed a descriptive research with quantitative approach and content analysis. The list of hotels reviews was removed from the website ABIH the three southern states of Brazil, totaling 217 hotel companies. Most have address, but the sample was composed of 52 hotels that have reported it its mission. Set up the model of Pearce II (1982) as an index of effective mission and subsequently were selected elements in missions collected. The results suggest that no sample company has an effective mission, ie hotels South of Brazil are the mission for the adequacy or influence the structure of the sector in which they are inserted. Indicative point that companies surveyed use the organizational mission more as a marketing tool than as a strategic management tool.