1,720,954 research outputs found
Factor salarial, factor organizacional y el fraude interno en las empresas pertenecientes a la Asociación de Empresas privadas Metal Mecánicas del Perú en el periodo 2016-2019
Full text linkLa presente investigación tiene como finalidad probar si los factores salariales, los organizacionales y el fraude interno se encuentran relacionados, debido a que existen teorías generales, como la de triángulo del fraude expuesto por Cressey (1961), que hablan sobre la existencia de tres componentes que hacen que el fraude se materialice, pero no exponen los factores internos de las organizaciones que las ayuden a tomar en cuenta estos motivos al momento de evaluar los riesgos organizacionales, para que puedan reducir fraudes o actos ilícitos, los cuales puedan terminar en un proceso sancionador administrativo con la nueva Ley N.º 30424, que regula la responsabilidad administrativa de las personas jurídicas.
Así pues, el objetivo principal de este trabajo es determinar una relación entre el factor salarial, el factor organizacional y el fraude interno en las empresas pertenecientes a la Asociación de Empresas privadas Metal Mecánicas del Perú en el periodo 2016-2019. Para ello, se planteó una metodología con enfoque cuantitativo, aplicada y explicativa.
El desarrollo del estudio se realizó a través de un cuestionario en línea, el cual se aplicó a los colaboradores de las empresas pertenecientes a la Asociación. De acuerdo con los resultados, el factor salarial está relacionado con el fraude interno en las empresas que hacen parte de esa Asociación en el periodo 2016-2019.In the present investigation, we sought to test whether the salary and organizational factors and internal fraud are related, because there are general theories, such as the fraud triangle exposed by Cressey (1961), which talks about the existence of three components that make that the fraud materializes, but it does not expose internal factors of an organization that help organizations to take these reasons into account when evaluating organizational risks; with the intention of reducing fraud or illicit acts, which may end in an administrative sanctioning process with the new Law No. 30424 that regulates the administrative responsibility of legal entities.
The main objective of this research was to discover if there is a relationship between the salary factor, organizational factor and internal fraud in companies belonging to the Association of Private Metal-Mechanical Companies of Peru in the period 2016-2019. A methodology with a quantitative, applied and explanatory approach was proposed.
The development of the present investigation was carried out through the application of an online questionnaire to the collaborators of the companies belonging to the Association of Private Metal-Mechanical Companies of Peru.
According to the analysis carried out, it is concluded that the salary factor is related to internal fraud in the companies belonging to the Association of Private Metal-Mechanical Companies of Peru in the period 2016-2019.Tesi
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Modelo ProLab: Moda a Medida, solución de ropa personalizada para mujeres que buscan calidad y buen entalle
Full text linkEl proyecto 'Moda a Medida' surge como respuesta a la creciente demanda de prendas
personalizadas, especialmente entre mujeres de niveles socioeconómicos A y B. Se aborda el
vacío existente en la adquisición de ropa a medida sin depender de métodos tradicionales de
sastrería. Con un enfoque en practicidad y entalle perfecto, el proyecto desarrolla una plataforma
tecnológica que permite a las mujeres obtener prendas personalizadas mediante la toma de
medidas con dispositivos móviles.
La investigación respalda la relevancia de la iniciativa. Desde una perspectiva
económica, el proyecto exhibe sólida rentabilidad, con un VAN de S/ 3,994,605 y un
rendimiento del 14.66%. Se subraya el valor social y ambiental, contribuyendo a la reducción de
la huella de carbono y el consumo de agua en la industria textil, así como a la disminución de
devoluciones que generan desechos, con un VANS de S/ 3.377.826,05.
El plan de implementación abarca 24 semanas, dividido en fases que incluyen
prerrequisitos, implementación, desarrollo de aplicativo y puesta en marcha. Además, se busca
abordar de manera integral el problema social relevante relacionado con las dificultades que
enfrentan mujeres de los niveles socioeconómicos C y D que se dedican al oficio de corte y
confección. Esta iniciativa no solo satisface la demanda del mercado, sino que también ofrece
oportunidades significativas para las mujeres con habilidades en corte y confección, mejorando
así las condiciones laborales y económicas en este sector.
Las recomendaciones futuras incluyen la expansión a otros países, exploración del
mercado masculino y diversificación del portafolio de productos.The 'Moda a Medida' project arises in response to the growing demand for personalized
garments, especially among women in socio-economic levels A and B. It addresses the existing
gap in acquiring tailored clothing without relying on traditional tailoring methods. With a focus
on practicality and perfect fit, the project develops a technological platform that allows women
to obtain personalized garments by taking measurements with mobile devices.
Research supports the relevance of the initiative. From an economic perspective, the
project exhibits solid profitability, with a NPV of S/ 3,994,605 and a return of 14.66%. The
social and environmental value is emphasized, contributing to the reduction of carbon footprint
and water consumption in the textile industry, as well as decreasing returns that generate waste,
with a NPVS of S/ 3,515,874.
The implementation plan spans 24 weeks, divided into phases that include prerequisites,
implementation, application development, and launch. Additionally, the project aims to
comprehensively address the relevant social issue related to the challenges faced by women in
socio-economic levels C and D who are engaged in the cutting and sewing profession. This
initiative not only meets market demand but also provides significant opportunities for women
with cutting and sewing skills, thereby improving working and economic conditions in this
sector.
Future recommendations include expansion to other countries, exploration of the male
market and diversification of products
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe 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
Full text linkWe 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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe 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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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