El cuadro de mando integral, el activity based costing y la activity based management: un estudio empírico de su integración

La presente comunicación tiene como objetivo analizar la complementariedad y la posibilidad de integración entre las herramientas de gestión Cuadro de Mando Integral (CMI), Activity Based Costing (ABC) y Activity Based management (ABM). Para la realización del estudio empírico hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas (ayuntamientos, hospitales, empresas municipales y empresas intermunicipales) y 549 organizaciones privadas (grandes empresas y pequeñas y medianas empresas) portuguesas, con una tasa de respuesta total del 31,3%. Los resultados obtenidos indican que, contrariamente al registrado en las organizaciones públicas, observamos que un número significativo de organizaciones privadas ya utilizaba los sistemas ABC/ABM antes del CMI y que los han integrado (total o parcialmente) o esperan integrar en el CMI.

Applying complex network theory to the understanding of high-aspect-ratio carbon-filled composites

This work demonstrates that the theoretical framework of complex networks typically used to study systems such as social networks or the World Wide Web can be also applied to material science, allowing deeper understanding of fundamental physical relationships. In particular, through the application of the network theory to carbon nanotubes or vapour-grown carbon nanofiber composites, by mapping fillers to vertices and edges to the gap between fillers, the percolation threshold has been predicted and a formula that relates the composite conductance to the network disorder has been obtained. The theoretical arguments are validated by experimental results from the literature.

Stress affects theta activity in limbic networks and impairs novelty-induced exploration and familiarization

Exposure to a novel environment triggers the response of several brain areas that regulate emotional behaviors. Here, we studied theta oscillations within the hippocampus (HPC)-amygdala (AMY)-medial prefrontal cortex (mPFC) network in exploration of a novel environment and subsequent familiarization through repeated exposures to that same environment; in addition, we assessed how concomitant stress exposure could disrupt this activity and impair both behavioral processes. Local field potentials were simultaneously recorded from dorsal and ventral hippocampus (dHPC and vHPC respectively), basolateral amygdala (BLA) and mPFC in freely behaving rats while they were exposed to a novel environment, then repeatedly re-exposed over the course of 3 weeks to that same environment and, finally, on re-exposure to a novel unfamiliar environment. A longitudinal analysis of theta activity within this circuit revealed a reduction of vHPC and BLA theta power and vHPC-BLA theta coherence through familiarization which was correlated with a return to normal exploratory behavior in control rats. In contrast, a persistent over-activation of the same brain regions was observed in stressed rats that displayed impairments in novel exploration and familiarization processes. Importantly, we show that stress also affected intra-hippocampal synchrony and heightened the coherence between vHPC and BLA. In summary, we demonstrate that modulatory theta activity in the aforementioned circuit, namely in the vHPC and BLA, is correlated with the expression of anxiety in novelty-induced exploration and familiarization in both normal and pathological conditions.

El cuadro de mando integral, el activity based costing y la activity based management: un estudio empírico de su integración

Este artículo tiene como objetivo analizar la complementariedad y la posibilidad de integración entre las herramientas de gestión Cuadro de Mando Integral (CMI), Activity Based Costing (ABC) y Activity Based management (ABM). Para la realización del estudio empírico hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas (ayuntamientos, hospitales, empresas municipales y empresas intermunicipales) y 549 organizaciones privadas (grandes empresas y pequeñas y medianas empresas) portuguesas, con una tasa de respuesta total del 31,3%. Los resultados obtenidos indican que, contrariamente al registrado en las organizaciones públicas, observamos que un número significativo de organizaciones privadas ya utilizaba los sistemas ABC/ABM antes del CMI y que los han integrado (total o parcialmente) o esperan integrar en el CMI.

Teaching drawing: an interdisciplinary pedagogical experience in a graphic design course

Various authors have written about the importance of drawing in design methodology. Their general conclusion points drawing as an essential tool for design research, as it allows investigation of several alternative solutions in design process (Cross, 2007). The recent profound changes in design nature (Norman, 2011), justify a discussion on the purpose of drawing in design courses. As a consequence of this new reality, the educational institutions face the challenge of the definition of their curricular structures and teaching methodologies. Among others, concepts such as collaboration and multidisciplinary design approaches have been discussed as strategies for design education (Heller and Talarico, 2011, pp. 82-85). In this context, and using our teaching activity experience in Drawing and Design areas, the authors discuss:  how can drawing methods be included in the current design teaching?  can drawing be considered as an interdisciplinary approach?  what contributions can these methodologies provide to the educational/learning process? Based on these concerns, we developed an interdisciplinary project in the Graphic Design Course with two curricular units: Drawing 1 and Aesthetic and Design Theory 1. In this article the authors present the aims and process developed, and discuss the outcomes of this pedagogical experience.