20 research outputs found
Sistema participativo para el control interno de gestión en la Unidad Cafetería Doña Nely
No full textLa política del estado cubano exige que las entidades cuenten con sistemas de control que
garanticen la economía, eficiencia y eficacia superando las expectativas de los clientes con un
servicio de excelencia. De igual manera asigna a los directivos, a todos los niveles, la
responsabilidad de asegurar que los sistemas de control interno se correspondan con las
particularidades de las instituciones que dirigen, incluyendo la participación de todos los
trabajadores.
Partiendo de esa idea se define como objetivo general proponer e implementar un sistema
participativo para el control interno de gestión en la Cafetería Doña Nely, de tal manera que
permita una mejora sostenible de los resultados alcanzados, un ambiente de control eficaz, así
como mayor eficiencia en la utilización de los recursos y en el logro de los objetivos
propuestos, minimizando o controlando los riesgos.
El informe está conformado por introducción, tres capítulos, conclusiones, recomendaciones,
bibliografía y anexos. Este contiene los conceptos y términos empleados dentro del campo de
la investigación así como lo estipulado en el país al respecto, la caracterización de la unidad
objeto de estudio, la evaluación al control interno definiendo la inclusión de algunos
indicadores económicos-comerciales, la propuesta que hace la autora y los resultados
obtenidos en la implementación de la misma. En las conclusiones se presentan los principales
resultados y deducciones derivados de la investigación. Se relacionan, además, las referencias
bibliográficas utilizadas y un grupo de anexos complementariosThe politics of the Cuban state demands that the entities have control systems that guarantee
the economy, efficiency and effectiveness overcoming the expectations of the clients with an
excellence service. In a same way it assigns to the directive, at all the levels, the responsibility
of assuring that the systems of internal control belong together with the particularities of the
institutions that direct, including the participation of all the workers.
Leaving of that idea is defined as general objective to propose and to implement a
participatory system for the internal control of management in the Cafeteria Doña Nely, in
such a way that guarantees a sustainable improvement of the reached results, an atmosphere of
control effective, as well as bigger efficiency in the use of the resources and in the
achievement of the proposed objectives, minimizing or controlling the risks.
The report is conformed by introduction, three chapters, conclusions, recommendations,
bibliography and annexes. This contains the concepts and terms used inside the field of the
research as well as that specified in the country in this respect, the characterization of the unit
object of this study, the evaluation to the internal control defining the inclusion of some
economic-commercial indicators, as well as the proposal that the author does and the results
obtained in the implementation of the same one. In the conclusions the main results and
derived deductions of the investigation are presented. They are related, also, the used
bibliographical references and a group of complementary annexes.Facultad Ciencias Económicas. Departamento de Contabilidad y Finanzasnon-publishe
Sistema participativo para el control interno de gestión en la unidad Cafetería Doña Nely
No full textLa política del estado cubano exige que las entidades cuenten con sistemas de control que
garanticen la economía, eficiencia y eficacia superando las expectativas de los clientes con un
servicio de excelencia. De igual manera asigna a los directivos, a todos los niveles, la
responsabilidad de asegurar que los sistemas de control interno se correspondan con las
particularidades de las instituciones que dirigen, incluyendo la participación de todos los
trabajadores.
Partiendo de esa idea se define como objetivo general proponer e implementar un sistema
participativo para el control interno de gestión en la Cafetería Doña Nely, de tal manera que
permita una mejora sostenible de los resultados alcanzados, un ambiente de control eficaz, así
como mayor eficiencia en la utilización de los recursos y en el logro de los objetivos
propuestos, minimizando o controlando los riesgos.
El informe está conformado por introducción, tres capítulos, conclusiones, recomendaciones,
bibliografía y anexos. Este contiene los conceptos y términos empleados dentro del campo de
la investigación así como lo estipulado en el país al respecto, la caracterización de la unidad
objeto de estudio, la evaluación al control interno definiendo la inclusión de algunos
indicadores económicos-comerciales, la propuesta que hace la autora y los resultados
obtenidos en la implementación de la misma. En las conclusiones se presentan los principales
resultados y deducciones derivados de la investigación. Se relacionan, además, las referencias
bibliográficas utilizadas y un grupo de anexos complementarios.The politics of the Cuban state demands that the entities have control systems that guarantee
the economy, efficiency and effectiveness overcoming the expectations of the clients with an
excellence service. In a same way it assigns to the directive, at all the levels, the responsibility
of assuring that the systems of internal control belong together with the particularities of the
institutions that direct, including the participation of all the workers.
Leaving of that idea is defined as general objective to propose and to implement a
participatory system for the internal control of management in the Cafeteria Doña Nely, in
such a way that guarantees a sustainable improvement of the reached results, an atmosphere of
control effective, as well as bigger efficiency in the use of the resources and in the
achievement of the proposed objectives, minimizing or controlling the risks.
The report is conformed by introduction, three chapters, conclusions, recommendations,
bibliography and annexes. This contains the concepts and terms used inside the field of the
research as well as that specified in the country in this respect, the characterization of the unit
object of this study, the evaluation to the internal control defining the inclusion of some
economic-commercial indicators, as well as the proposal that the author does and the results
obtained in the implementation of the same one. In the conclusions the main results and
derived deductions of the investigation are presented. They are related, also, the used
bibliographical references and a group of complementary annexes.Facultad Ciencias Económicas. Departamento de Contabilidad y Finanzasnon-publishe
Еditions of the Cyrillo-Methodian Research Centre at the Bulgarian Academy of Sciences for the period 2021–2022
No full textThe monograph is a contribution to the study of narratives, created in different periods of the Middle Ages and the Early Modernity, and considered as sources of the Cyrillo-Methodian tradition. The author interprets them as phenomena of identity - confessional, political, ethnic, cultural. The basic motifs presented are the national identity, the relicts of St Clemens Romanus, and the sacral languages issue, which are used as key concepts in the classification of materials. The phenomenon of turning the worship of St Cyril and Methodius into an instrument of the “national” doctrines of the Slavic peoples, manifested in different epochs and in different degrees, is studied. Important testimonies of the liturgical glorification of St Cyril and Methodius in monuments of the Latin and Greek Cyrillo-Methodian tradition are presented. Sl. Barlieva point
Analisis Pengaruh Faktor Non-Ekonomi terhadap Sikap Pedagang Madura dalam Membayar Zakat Perdagangan
No full textZakah maal is one of the kind of zakat that must be paid by muslims who work as traders and have the treasures that reach nisab, haul, and also fulfill other conditions. The purpose of this research is to know the influence of non-economic factors namely knowledge of zakah on trade (X1), work environment (X2), religiosity (X3), and education (X4) on the attitudes of Madurese traders in Malang in paying zakah on trade (Y). The method used in this study is multinomial logit analysis. The results of this study indicate that simultaneously the knowledge (X1), work environment (X2), religiosity (X3), and education (X4) significantly influence the attitude of Madurese traders in paying zakah on trade (Y). Further partially, Madurese traders\u27 attitude in paying zakah on trade (Y) is influenced by knowledge (X1), work environment (X2), religiosity (X3), and education (X4)
IMPLEMENTASI PASAL 1 UNDANG-UNDANG NOMOR 16 TAHUN 2019 TERHADAP TERJADINYA PENINGKATAN DISPENSASI PERKAWINAN DI GORONTALO
No full textMarriage is the gathering of two people who were originally separated and stood alone, becoming a whole and a complete couple. Marriage is a process of forming a family between a man and a woman based on love and affection. According to article 1 of Law No. 1 of 1974 concerning Marriage, what is meant as marriage is an inner birth bond between a man and a woman as husband and wife with the aim of forming a happy and eternal family based on the One True Godhead. In this study, the researcher used normative juridical legal research, namely research on legal materials in the form of legislation or written law, which in this case is Law No. 16 of 2019 concerning Marriage. In legal research, a method of approach is needed that is intended to obtain information from various aspects regarding the legal problem that is being tried to find answers. So in relation to this normative legal research, the author uses a statutory approach or Statute Approach, which is carried out by examining all laws and regulations related to the legal issue being discussed, namely the regulation of laws relating to the granting of marriage dispensation to minors. Keywords : marriage, dispensation, affectio
Corresponding author. Tel.: 852-2788-8410; fax: 852- 2788-8423.
No full textSpace deformation is an important tool in computer animation and shape design. In this paper we present a new local deformation model based on generalized metaballs. The user speci"es a series of constraints, which can consist of points, lines, surfaces and volumes, their e!ective radii and maximum displacements, and the deformation model creates a generalized metaball for each constraint. Each generalized metaball is associated with a potential function centered on the constraint. The value of the potential function drops from 1 on the constraint to 0 on the boundary de"ned by the e!ective radius. This deformation model operates on the local space and is independent of the underlying representation of the object to be deformed. The deformation can be "nely controlled by adjusting the parameters of the generalized metaballs. We also present some extensions and the extended deformation model to include scale and rotation constraints. Experiments show that this deformation model is ecult for traditional deformation models. # 2000 Elsevier Science Ltd. All rights reserved
PELATIHAN PENGELOLAAN ARTIKEL JURNAL MELALUI OPEN JOURNAL SYSTEM UNTUK EDITOR POLITEKNIK PERKAPALAN NEGERI SURABAYA
No full textEditor adalah salah satu ujung tombak dalam suatu jurnal. Semakin berkualitas editor dari suatu jurnal maka semakin berkualitasnya suatu jurnal. Tugas editor sebagai penyuntung artikel memiliki peranan yang penting dalam sebuah jurnal.Politeknik Perkapalan Negeri Surabaya memiliki empat jurnal dengan jumlah editor kurang lebih 20 editor. Selama ini korespondensi antara author dan reviewer dijembatani oleh editor melalui email sehingga banyak editor yang masih awam dengan pengorepasian open jlurnal system. Hal ini mengakibatkan terkendalanya dalam penerbitan artikel jurnal-jurnal di PPNS. Bagaimana pengelolaan artikel melalui OJS dengan baik perlu dipahami oleh seluruh editor jurnal di PPNS. Tujuan pelaksanaan kegiatan pengabdian masyarakat ini adalah untuk memberikan pelatihan mengenai pengelolaan artikel melalui OJS terutama di jurnal-jurnal yang ada di PPNS
Pendampingan Penyusunan Laporan Laba Rugi Berdasarkan SAK EMKM & Koperasi Pada Usaha Mie Ayam & Bakso Solo Legowo
No full textOne of the drivers of the Indonesian economy is the MSME business. This MSME business is a business that has been tested in various economic conditions. The problem is that many MSME businesses have not made financial reports. One of them is the Legowo Chicken Noodle and Meatball business which is located in Sukamerindu, Bengkulu city. Financial reports have not been considered as important reports in developing their business so that financial records are only based on sales experience, are not regular and tend to be based on estimates of the feelings of the business owner. As a result, it is difficult for business owners to determine how much the production costs of selling chicken noodles and meatballs will be and it is difficult to determine the profit or loss from the number of bowls of chicken noodles and meatballs sold. Based on these problems, this community service (PKM) aims to help legowo chicken and meatball businesses in making financial reports, especially profit and loss financial statements in accordance with SAK EMKM standards. The method used in this PKM is the method of counseling or lectures, creating discussion groups, and continuing with assistance in the practice of preparing profit and loss financial statements based on SAK EMKM from transactions that have occurred. The results of this PKM have a positive impact on the legowo chicken noodle and meatball business, where after this training, the legowo chicken noodle and meatball business owner is able to make a profit and loss financial report in accordance with SAK EMKM standards. With the making of this profit and loss financial report, the owner of the legowo chicken noodle and meatball business is able to record business books better and is able to design their business finances to be even better in the future
Analisis Faktor-faktor Yang Mempengaruhi Sikap Pedagang Madura Di Kota Malang Terhadap Kewajiban Membayar Zakat Perdagangan
No full textPenelitian ini bertujuan untuk menganalisis sikap pedagang Madura di
Kota Malang terhadap kewajiban membayar zakat perdagangan. Kemudian
menganalisis faktor-faktor yang mempengaruhi sikap pedagang Madura di Kota
Malang terhadap kewajiban membayar zakat perdagangan.
Metode penelitian yang digunakan dalam penelitian ini adalah teknik
sampling accidental dimana responden sebanyak 100 orang yang diambil dari 3
lokasi pasar di Kota Malang yaitu Pasar Gadang, Pasar Besar, dan Pasar
Blimbing. Kemudian data lapangan yang diperoleh dianalisis menggunakan
metode multinomial logit untuk mengetahui faktor-faktor yang mempengaruhi
sikap terhadap kewajiban membayar zakat perdagangan.
Hasil penelitian menemukan bahwa mayoritas pedagang Madura rutin
dan kadang-kadang dalam membayar zakat perdagangan. Kemudian secara
simultan variabel pengetahuan (X1), pendapatan (X2), lingkungan kerja (X3),
religiusitas (X4), motivasi ekonomi (X5), dan pendidikan (X6) berpengaruh
signifikan terhadap sikap pedagang Madura dalam membayar zakat
perdagangan. Sedangkan secara parsial variabel pengetahuan (X1), lingkungan
kerja (X3), dan motivasi ekonomi (X5) berpengaruh terhadap sikap pedagang
Madura dalam membayar zakat perdagangan. Sedangkan secara parsial,
variable pendapatan (X2), religiusitas (X4), dan pendidikan (X6) tidak berpengaruh
terhadap sikap pedagang Madura dalam membayar zakat perdagangan.
Variabel pendapatan (X2) tidak berpengaruh tidak berpengaruh terhadap
sikap pedagang Madura dalam membayar zakat perdagangan diduga disebabkan
pendapatan tidak mencapai nisab zakat perdagangan. Kemudian religiusitas (X4) tidak
berpengaruh terhadap sikap pedagang Madura dalam membayar zakat
perdagangan diduga disebabkan kurangnya sikap patuh dan kesadaran yang dimiliki
pedagang Madura. Selanjutnya pendidikan (X6) tidak berpengaruh terhadap sikap
pedagang Madura dalam membayar zakat perdagangan diduga karena kurangnya
pengetahuan perhitungan zakat yang dimiliki responden serta harta kekayaan pedagang
Madura yang tidak mencapai nisab yang telah ditentukan. Berdasarkan hasil penelitian
ini disarankan untuk adanya akuntabilitas dalam pengelolaan zakat serta perlunya
sosialisasi mengenai zakat khususnya zakat perdagangan untuk dapat meningkatkan
kesadaran dan kepatuhan masyarakat dalam membayar zakat perdagangan
Nuevos lenguajes de las interacciones entre el arte y el diseño. Enfoque es desde la historia cultural
No full textThis is a critical analysis of Adriana Nely Dornas Moura's doctoral thesis (2019).
Design Arte: A Look at One of the Trends of Brazilian Design in the 21st Century. The
research analyzes the interactions between art and design that create new hybrid form
languages in a scene of legitimization of eight Brazilian designers within the paradigms of
contemporary art. Its approach is based on cultural history. The methodology is qualitative and descriptive, operationalized through a holistic study of multiple cases, without pursuing comparative objectives. The author describes a context of artistic capitalism sown by
hybrid cultures in which the boundaries dividing art and design blur. In this context, they
add symbolic and commercial value to the expressions of the new generation of designers
who materialize products in the form of prototypes, one-offs, limited, numbered, and signed editions, among others. In this scenario, design ceases to be a purely project-based
activity and becomes an intellectual activity. In the artistic design process, the creation of
objects is achieved through techniques and knowledge of history, art, cultural influences,
traditions, and skills. This creates a reconnection between people and the poetic essence
of exclusive products.Esta é uma análise crítica da tese de doutorado de Adriana Nely Dornas Moura.
(2019). Design Arte: Um olhar sobre uma das tendências do design brasileiro no século
XXI. A pesquisa analisa as interações entre arte e design que criam novas linguagens de
formas híbridas em uma cena legitimadora de oito designers brasileiros dentro dos paradigmas da arte contemporânea. Sua abordagem vem da história cultural. A metodologia
é qualitativa e descritiva, operacionalizada através de um estudo holístico de casos múltiplos, sem perseguir objetivos comparativos. O autor descreve um contexto de capitalismo
artístico semeado por culturas híbridas em que as fronteiras que dividem a arte do design
são tênues. Nesse contexto, agrega-se valor simbólico e comercial às manifestações da
nova geração de designers que materializam produtos em forma de protótipos, peças únicas, edições limitadas, numeradas e assinadas, entre outros. Nesse cenário, o design deixa
de ser uma atividade puramente baseada em projetos e se torna uma atividade intelectual.
No processo de design artístico, a criação de objetos é alcançada por meio de técnicas e
conhecimento em história, arte, influências culturais, tradições e habilidades. Uma reconexão entre pessoas com a poética de produtos exclusivos.Se trata de un Análisis crítico de la tesis doctoral de Adriana Nely Dornas Moura. (2019). Design Arte: una mirada sobre una de las vertientes del diseño brasileño en el
siglo XXI. La investigación analiza las interacciones entre el arte y el diseño que crean
nuevos lenguajes de formas híbridas en una escena de legitimación de ocho diseñadores brasileros dentro de los paradigmas del arte contemporáneo. Su enfoque es desde la
historia cultural. La metodología es del tipo cualitativa descriptiva, operativizada con un
estudio holístico de casos múltiples, sin perseguir objetivos de naturaleza comparativa. La
autora describe un contexto del capitalismo artístico sembrado por las culturas híbridas
en las que se esfuman las fronteras que dividen al arte del diseño, en ese contexto le añaden
valor simbólico y comercial a las manifestaciones de la nueva generación de diseñadores que materializan productos en formato de prototipos, one- offs, ediciones limitadas,
numeradas y firmadas entre otras. En este escenario el diseño deja de ser una actividad
netamente proyectual para transformarse en una actividad intelectual. En el proceso de
diseño artístico la creación de objetos se da por medio de técnicas y saberes en historia,
arte, influencias culturales, tradiciones y habilidades. Una reconexión entre las personas
con la poética de los productos exclusivos
