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Sistema de costos ABC para el servicio de restaurante del sanatorio de Agua de Dios.
Get PDFDiseñar un sistema de costeo basado en las actividades para el servicio de restaurante en
el Sanatorio de Agua de DiosEl SANATORIO DE AGUA DE DIOS E.S.E., (Empresa Social del Estado). Se encuentra ubicado en el Municipio de Agua de Dios Departamento de Cundinamarca, tiene por objeto la prestación con el carácter público los servicios de salud para todos los enfermos de Hansen en atención médica, asistencial social, rehabilitación física, a su vez desarrolla programas de promoción y prevención en salud. Casa Médica es un área que presta un servicio adicional de hospedaje-alimentación a los funcionarios del Ministerio de Protección Social, Direcciones Seccionales y de Instituciones prestadoras del Servicio de Salud Pública y Privadas.
Los ingresos del Sanatorio son adquiridos principalmente por el Ministerio de Hacienda Nacional, adicionalmente recibe ingresos por parte de los diferentes contratos que tiene suscritos con las Entidades Prestadoras de Servicios de Salud (EPS).
Las organizaciones han venido desarrollando sistemas de evaluación de desempeño a las áreas operativas con el fin de medir el aporte de cada una dentro del proceso productivo. Por ello el Sanatorio de Agua de Dios ha incorporado a sus sistemas de calidad el sistema de costo ABC (Activity Based Costing) o costeo por actividades, a pesar de que sus procesos se enmarcan por este sistema, el área de Alimentación Casa Médica no cuenta con esta metodología. El actual sistema de costos que trabaja Casa Médica es tradicional, el cual no permite la identificación real de la materia prima (insumos directos e indirectos),
La situación actual del sistema de costos de Alimentación Casa Médica se conoció a través de una serie de entrevistas realizadas a los funcionarios de esta área, entre ellas el departamento financiero y economato. Revisión a los despachos Casa Médica en los meses de Enero, Febrero y Marzo suministrados por la entidad.
Así entonces el proyecto implementa herramientas de análisis organizacional que permite identificar la situación financiera de Casa Médica, estas no brindaran las pautas para determinar los gastos generales, directos e indirectos que se incurren para la elaboración de los productos. A través de entrevistas con los líderes de área y análisis sectorial de los costos, podemos calcular el costo de venta real, y de esta manera poder recomendar una metodología de costeo eficiente que aporte a la auto-sostenibilidad de Casa Médica.The SANATORIO DE AGUA DE DIOS E.S.E., (Social Enterprise of the State). It
is located in the Municipality of Agua de Dios Department of Cundinamarca; its purpose
is to provide public health services for all Hansen patients in medical care, social
assistance, physical rehabilitation, in turn develops promotion programs and prevention in
health. Medical house is an area that provides an additional service of lodging-feeding to
the officials of the Ministry of Social Protection, Sectional Directorates and Institutions
that provide the Public and Private Health Service.
The income of the Sanatorium is acquired mainly by the Ministry of National
Finance, additionally receives income from the different contracts that it has signed with
the different Health Services Providers (EPS).
The organizations have been developing performance evaluation systems for the
different operational areas in order to measure the contribution of each one within the
production process. For this reason the Agua de Dios Sanitarium has incorporated into its
quality systems the cost system ABC (Activity Based Costing) or costing by activities,
although its processes are framed by this system, the Casa Médica Food area does not
have this methodology. The current system of costs that Casa Médica works is traditional,
which does not allow the real identification of the raw material (direct and indirect
inputs),
The current situation of the Casa Médica Health Fees system was known through a
series of interviews with officials in this area, including the financial department and the
commissary. Review of Medical Home offices in the months of January, February and
March provided by the entity.
According to the shortcomings found, the implementation of the cost-per-activities
system for the restaurant services of Casa Médica is designed as a tool for the optimal
development of the activities carried out there, in this way to mark an advantage that lasts
in the time and that allows the decision making. Since it was identified that there are
many losses of raw material in the preparation of food and it is important to improve the
allocation of costs
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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