1,721,007 research outputs found

    Procedimiento de control interno en el circuito de compras para una pequeña empresa constructora. Impacto sobre la gestión y el proceso de toma de decisiones

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    Trabajo final de posgrado (Especialización en Contabilidad Superior y Auditoría)Fil: Castro, Constanza. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.El presente trabajo se realizó con el objetivo de determinar lineamientos para el diseño de un procedimiento de control interno en el circuito de compras de una pequeña empresa constructora, que permitan una gestión integral de estas empresas y aseguren razonablemente el cumplimiento de los objetivos. Las pequeñas empresas bajo análisis presentaron un control interno deficiente, falta de una estructura organizativa formal y debilidades en la implementación de herramientas de gestión financiera de los proyectos. Ante esto, se concluye que la determinación e implementación arbitraria de puntos de control, puede generar entorpecimiento a la operatoria habitual y falta de practicidad en detrimento de los beneficios y mejoras que puedan ocasionar. Es así que, los lineamientos propuestos consideran esta situación y se centran en que las pequeñas empresas puedan aplicarlos y de esta manera, detectar desvíos a tiempo para tomar decisiones de mejoras y asegurar el óptimo cumplimiento de los objetivos propuestos.Fil: Castro, Constanza. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used

    Condiciones de trabajo y salud de docentes de Instituciones Educativas Distritales de la Localidad uno (1) de Usaquén. Bogotá. 2010

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    Teniendo en cuenta los beneficios y potencialidades que ofrecen los lugares de trabajo para promocionar la salud, además del avance que teóricamente plantea la Promoción de la Salud en el Lugar de Trabajo - PSLT, para favorecer la calidad de vida de los trabajadores, el presente estudio de tipo cuantitativo con alcance descriptivo, pretende conocer las condiciones de trabajo y salud de la población docente que labora en las Instituciones Educativas Distritales de la Localidad Uno (1) de Usaquén –Bogotá D.C.-, a partir de la aplicación de un instrumento adaptado, el cual permitió examinar las condiciones de trabajo y salud de los docentes. Conclusiones: Mayor presencia del género femenino, uso de posturas mantenidas durante la jornada laboral, ambientes de trabajo poco confortables, altos niveles de ruido, exposición a situaciones de violencia e inseguridad, pocas acciones dirigidas al bienestar docente. / Abstract. Taking into account the benefits and potential of the workplace to promote health, in addition to the theoretical breakthrough that raises the Health Promotion in the Workplace - WHP, to promote the quality of life of workers, This quantitative study with descriptive scope, aims to understand the working conditions and health of the teacher population working in the educational institutions of the City District One (I) Usaquén-Bogotá DC-from the application of an instrument adapted, which allowed to examine working conditions and health of teachers. Conclusions: Increased presence of the female gender, use of positions held during the workday, uncomfortable work environment, high noise levels, exposure to violence and insecurity, little action being directed at teachers.Maestrí
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