1,720,957 research outputs found
Modelagem de um sistema de informação contábil voltado para empresas com filiais
No full textDesde o seu surgimento, a Contabilidade tem-se
mostrado um instrumento poderoso a serviço dos tomadores de decisão, disponibilizando informações fundamentais aos processos de planejamento, de execução e de controle. O Sistema de Informação
surgiu para o atendimento das necessidades gerenciais dos gestores das empresas mas, com o crescimento das organizações e sua interação
com o ambiente externo, surgiram outros interessados nesse sistema.
Para atender a esses novos usuários, como governo, credores, acionistas, clientes, fornecedores e outros, a Contabilidade evoluiu com
bases em princípios que objetivaram restringir a necessidade de manipulação de dados por parte dos responsáveis pelas organizações.
Entretanto, esses princípios, que deveriam ser facilitadores representam, ao mesmo tempo, restrições à relevância do sistema de informação
como suporte ao processo de tomada de decisões. Neste contexto, a informática tornou-se Um dos maiores aliados dos profissionais da contabilidade, por propiciar o dinamismo necessário aos processos
contábeis. Atualmente, as organizações estão ainda mais complexas e enfrentam um ambiente de concorrência acirrada, não podendo repassar
aos preços finais os custos de eventuais ineficiências, sob pena de serem
superados pelos concorrentes. Adicionalmente, com a complexidade atingida pelas organizações, muitas pessoas participam do processo decisório, demandando informações e, ao mesmo tempo, gerando necessidade de avaliação de desempenho. Assim, faz-se necessária uma revisão dos sistemas geradores de informações existentes nas
organizações, com o objetivo de adequá-los às novas necessidades do processo gerencial, permitindo também a identificação de deficiências
que possam comprometer o futuro da empresa. É necessário avaliar desempenho e mensurar resultados com base em informações seguras, e
compatíveis com o modelo de decisão dos usuários. Nesse sentido, o presente trabalho propõe uma contribuição para o estudo da Ciência
Contábil através da construção de um modelo de sistema de informação contábil para a mensuração do desempenho de empresas com filiaisEver since its appearance, accounting has showed to be a powerful to decision makers, supplying them fundamental information to the planning, execution and control processes. The Information System has emerged to fulfill the management necessities of the companies administrators but, due to the enlargement of organizations and their
interaction with the external environment, some other parties interested in the system came about. To assist these new users, such as government, creditors, shareholders, clients, suppliers and others, the Accounting evolved based on principles that had as objective the restriction of the data manipulation by the ones in charge in the organizations. However,
theses principles represent, at the same time, restrictions to the relevance of the information system as a support to the decision making process.
One of the biggest allies for the accounting professionals was technology giving them the necessary dynamism. At the moment, the organizations are even more complex and face a highly competitive environment. In doing so, they cannot input their inefficiencies to their prices, with the risk of being defeated by the competitor.In addition, with the complexity reached by the organizations, many people participate on the decision making process, requiring information, and at the same time, generating the need of a performance evaluation. Hence, it is necessary a revision of the information generating systems existent in the organization, with the objective of producing useful information for the management process,thus allowing the identification of the deficiencies that may jeopardize the future of the company.It is necessary to evaluate the performance and measure the results based on information that is secure, suitable, and compatible with the decision model of the users. Therefore, the present work proposes a contribution to the study of the accounting science through the construction of a model of accounting information system to measure of the performance of the companies with headquarters and branche
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
Study on business model components: a bibliometric research from 2009 to 2014
No full textThis article aims to identify the main aspects discussed by scholars regarding business model components. The methodology used was a bibliometric study, based on the Law of Zipf, whose keywords form “Business model” and “components”. Data were collected from the Capes scientific journals database from 2009 to 2014 and from the Web of Science database. The extracted articles underwent descriptive analysis and the data extracted from the Web of Science were processed through Bibexcel Software, in which it was possible to generate a citation matrix that was managed by the Ucinet64 software, generating a list of authors by importance according to the number of citations and their respective relations of co-citations. The results allowed to identify the main research streams about business model components addressed by the scholars, highlighting value proposition, clients, infrastructure, resources, revenue model and costs.Este artigo tem por objetivo identificar os principais aspectos discutidos pelos estudiosos sobre os componentes de modelo de negócio. A metodologia utilizada foi um estudo bibliométrico, baseado na Lei de Zipf, cujas palavras chave forma “Business model” e “components”. Os dados foram coletados na base de dados dos periódicos científicos da Capes, no período de 2009 a 2014 e aqueles constantes na base Web of Science. Os artigos extraídos passaram por análise descritiva e os dados retirados da Web of Science foram tratados por meio do Software Bibexcel, no qual foi possível gerar uma matriz de citações que foi processada pelo software Ucinet64. O software gerou uma lista de autores por importância, segundo o número de citações e suas respectivas relações de cocitações. A pesquisa permitiu identificar as principais correntes acerca dos componentes de negócio abordados pelos estudiosos, destacando-se proposta de valor, clientes, infraestrutura, recursos, modelo de receita e custos
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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