1,720,960 research outputs found
PRÁTICAS DE ORÇAMENTO EM UMA EMPRESA DE DISTRIBUIÇÃO ALIMENTÍCIA
Get PDFRESUMO: O orçamento é um dos sistemas de planejamento e controle mais antigo adotado pelas empresas, e continua a receber significativa atenção na literatura e na pesquisa. Apesar de ser amplamente utilizado no mundo dos negócios, o orçamento também é frequentemente alvo de críticas. O presente trabalho foi realizado em uma empresa que atua no ramo de distribuição de produtos alimentícios há 44 anos. Os principais objetivos do trabalho são identificar as práticas planejamento, execução e controle de orçamento utilizadas na empresa, comparar essas práticas com as preconizadas na literatura e analisar os fatores que influenciam na utilização do orçamento. A abordagem da pesquisa é qualitativa. Quanto aos objetivos são de caráter descritivo e a estratégia por meio de levantamento. Para isso foi enviado um questionário à empresa, que contempla as práticas de orçamento, e essas foram separadas dentro das etapas de planejamento, execução e controle. Dentre os principais resultados encontrados destaca-se a adoção de um manual e comitê de orçamento, a elaboração do processo orçamentário pelo método de combinação (elaboração conjunta), elaboração e aplicação do planejamento estratégico. Contudo, foi verificada a aplicação parcial nas etapas aplicadas no controle orçamentário apesar de a utilização do orçamento como principal indicador de desempenho para empresa. Como contribuição o trabalho destaca as práticas preconizadas pela literatura e as adotas pela empresa, podendo servir como instrumento para as empresas avaliarem suas práticas
Evidenciação das práticas de planejamento, execução e controle do orçamento: Um levantamento nos portos públicos do Brasil
Get PDFBudgeting is one of the oldest planning and control systems adopted by the companies, and continues to receive significant attention. Despite being widely used in the business world, budgeting is also oftentimes the target of criticism. Therefore, this work aims at demonstrating budgeting practices in port companies in Brazil. The work presents a quantitative and qualitative approach, with a descriptive and exploratory objective, and the use of a survey. The research was conducted by sending the survey to Brazilian public ports. The results show that the Brazilian ports use only a few budgeting practices. Among the main features identified in the study there are the lack of alignment between the budgeting and strategic planning and of the internal evaluation of the results and the partial application of control mechanisms. These characteristics show that Brazilian public ports have opportunities for improvement in different budgeting practices.Keywords: budgeting, ports, planning, execution, control.O orçamento é um dos sistemas de planejamento e controle mais antigo adotado pelas empresas, e continua a receber significativa atenção na literatura e na pesquisa. Apesar de ser amplamente utilizado no mundo dos negócios, o orçamento também é frequentemente alvo de críticas. Dessa forma, este trabalho tem como objetivo evidenciar práticas orçamentárias em empresas portuárias no Brasil. O trabalho apresenta uma abordagem quantitativa e qualitativa, com objetivo descritivo e exploratório, e utilização de questionário. A pesquisa foi realizada com o envio de questionário aos portos públicos do Brasil. Os resultados mostram que os portos brasileiros, se comparados à literatura, aplicam apenas parcialmente as práticas orçamentárias. Entre as principais características identificadas no estudo, estão a falta de alinhamento entre a elaboração do orçamento e o planejamento estratégico e de avaliação interna dos resultados e a aplicação parcial dos mecanismos de controle. Essas características mostram que os portos públicos do Brasil têm oportunidades de melhoria em diferentes práticas de orçamento.Palavras-chave: orçamento, portos, planejamento, controle
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Get PDFWe 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
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