0000000000173010
AUTHOR
Arturo Giner Fillol
SUSTENTABILIDADE AMBIENTAL: UM ESTUDO NA AUTORIDADE PORTUÁRIA DE VALENCIA, ESPANHA.
Mesmo com a grande relevância dos portos para o desenvolvimento econômico e social dos países, há uma questão que merece atenção dos gestores e da sociedade, é o fato que as atividades portuárias causam impactos ambientais, tais como assoreamento em meios aquáticos, alterações na fauna e flora, emissões atmosféricas, geração de resíduos sólidos, entre outros. Neste contexto, a gestão da informação ambiental é importante tanto para os gestores dos portos quanto para a sociedade, pois permite conhecer o nível de impacto gerado e o n&ia…
The environmental information report in the annual accounts: An analysis of the main ports in Spain
The aim of this work is to present the content analysis on the intelligibility of the environmental information that is reported in the annual accounts of the main Port Authorities in Spain. The annual accounts are related to documents that contain primarily financial information, and thus meet the needs of users (especially external users) in the decision-making process; in this sense, the work analyzes the environmental aspects presented in them. The data analyzed lead us to conclude that the Port Authorities of Castellón, Gijón and Valencia are the ones that provide the most information about their activities and environmental actions in their annual reports; however, with regard to the …
Tecnologías de información y contabilidad de gestión: evidencia empírica de la autoridad portuaria de Valencia
Ports that have good geographical location, efficient management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of t…
Análisis del proceso de implantación de un sistema de gestión estratégica: estudio de caso del Cuadro de Mando Integral en la Autoridad Portuaria de Valencia
RESUMENEn los ũltimos anos, se ha incrementado el interes por estudiar el proceso de implantacion de la estrategia en las organizaciones. En este contexto, el presente trabajo tiene como finalidad analizar, mediante el estudio de un caso, el proceso de implantacion de un sistema de gestion estrategica a nivel de alta direccion en una unidad de negocio del sistema portuario espanol. En concreto, el estudio de este proceso de implantacion ha sido estructurado en cuatro partes, como son: a) el proyecto de implantacion del Cuadro de Mando Integral; b) la construccion del mapa estrategico; c) la implantacion tecnologica, y d) la gestion de la estrategia. En definitiva, esta investigacion contrib…
The construction of knowledge from the scientific literature about the theme seaport performance evaluation
Purpose – The purpose of this paper is to know what scientific literature presents about the theme evaluation of seaport performance, thus enabling the construction of knowledge in the researchers and the identification of gaps in the research that will lead to advances in the area from the identification of the characteristics of a portfolio of relevant international publications. Design/methodology/approach – From the basic philosophical (constructivism), of the kind strategy (research-action) and the method used for the accomplishment of such strategy (structured process knowledge development process – constructivist (ProKnow-C)) the current research has a qualitative approach. Findings…
Strategic planning processes of port systems: A comparative analysis of Brazil and Spain
A pesar de su potente economia, la infraestructura logistica de Brasil esta por detras de los paises desarrollados, segun el Foro Economico Mundial (Informe de Competitividad Global 2015-2016). La calidad de las infraestructuras generales de Brasil se encuentran a nivel mundial en el puesto 123; carreteras en el 121; ferrocarril en el 98; transporte aereo en el 95 e infraestructura portuaria en el puesto numero 120 a nivel mundial. Estas posiciones deberian mejorar para que Brasil pueda mantenerse como una de las mayores economias del mundo en el futuro. En este mismo ranking Espana ocupa el decimo segundo puesto en el indicador de calidad de puertos. Hay otros temas y atributos que podrian…
Tecnologías de información y contabilidad de gestión: evidencia empírica de la autoridad portuaria de Valencia
Ports that have good geographical location, efficient management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of t…
DISTRIBUIÇÃO DE CUSTOS: UM ESTUDO NO PORTO DE VALÊNCIA
Para gerar informacoes confiaveis aos gestores dos portos e fundamental a adequada distribuicao dos custos aos centros e sua posterior redistribuicao ate chegar ao custo dos produtos e servicos. Assim, este trabalho tem como objetivo desenvolver formas de distribuicao de custos dos centros de custos auxiliares aos centros de custos principais. Para tanto, foi realizado um estudo no Porto de Valencia, visando distribuir e redistribuir os custos aos diferentes centros auxiliares e principais. Entre os resultados pode-se destacar que as formas apresentadas permitem distribuir os custos dos centros auxiliares aos centros principais, com apuracao dos custos por centros de responsabilidade, calcu…
The Valencia Port Authority (VPA): environmental information in the annual report
In recent years, most companies are participating in the disclosing of information on the impact of their potential activities on the environment. In 2002, Spain developed its legislation on environmental information in annual reports. The port industry has a potential environmental and economic impact. In this context, it is important to know how it disclosure environmental information in the annual reports. The case of study shows the disclosure information characteristics of Valencia Port Authority (VPA) and the relationships with the environment. The results concluded that VPA has adapted its information not only the standards but as a mean of legitimation.