The role of causal links in performance measurement models

Abstract Purpose: Several well-known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the realworld applications, shows few reliable statistical associations. This paper provides a discussion on the"problematic" of causality in a performance measurement setting. Design/methodology/approach: This is a conceptual study based on an analysis and synthesis of the literature from managerial accounting, organizational theory, strategic management and social scientific causal modelling. Findings: The analysis indicates that dynamic, complex and uncertain environments may challenge any reliance upon valid causal models. Due to cognitive limitations and judgmental biases, managers may fail to trace correct cause-and-effect understanding of the value creation in their organizations. However, even lacking this validity, causal models can support strategic learning and perform as organizational guides if they are able to mobilize managerial action. Research limitations/implications: Future research should highlight the characteristics necessary for elaboration of convincing and appealing causal models and the social process of their construction. Practical implications: Managers of organizations using causal models should be clear on the purposes of their particular models and their limitations. In particular, difficulties are observed in specifying detailed cause and effect relations and their potential for communicating and directing attention. They should therefore construct their models to suit the particular purpose envisaged. Originality/value: This paper provides an interdisciplinary and holistic view on the issue of causality in managerial accounting models.

Distortion of Hausdorff measures and improved Painlevé removability for quasiregular mappings

"Vegeu el resum a l'inici del document del fitxer adjunt."

Sobolev mappings: Lipschitz density is not an isometric invariant of the target

"Vegeu el resum a l'inici del document del fitxer adjunt."

Sobolev mappings, degree, homotopy classes and rational homology spheres

"Vegeu el resum a l'inici del document del fitxer adjunt."

Distortion theorems for quasiconformal mappings

L'any 1994, Astala publicà el reconegut teorema de distorió de l'àrea per aplicacions quasiconformes, un resultat innovador que va permetre que n'apareguessin nombrosos més dins d'aquest camp de l'anàlisi durant la darrera dècada. Ens centrem en les conseqüències que té en la distorsió de la mesura de Hausdorff. Seguim la demostració de Lacey, Sawyer i Uriarte-Tuero per la distorsió del contingut de Hausdorff, clarificant-ne alguns punts i canviant l'enfocament per l'acotació de la transformada de Beurling, on prenem les idees d'Astala, Clop, Tolsa, Uriarte-Tuero i Verdera.

Mathematics in Catalonia: 1996-2002

The aim of this article is to present the main conclusions of the Report on research in Catalonia for the area of mathematics**. The report was prepared by Joaquim Bruna, Marta Sanz, Joan de Solà-Morales and the author of this text, and published by the Institute for Catalan Studies in 1998. In the report, scientific activity in the area of mathematics was measured essentially by examining two parameters: papers published in specialised journals and doctoral theses read. It should be recognised that a considerable amount of activity in the field of mathematics consists of applying existing knowledge to the resolution of practical technological problems that arise in particular companies. This kind of scientific activity was not measured in any way in the report due to the difficulty of obtaining objective data. This article is divided into the following sections: human resources, scientific production, funding, research publications, research centres, and conclusions.

A Spanish version of the short Mathematics Anxiety Rating Scale (sMARS)

The aim of this studywas to adapt and assess the psychometric properties of the Spanish version of the sMARS in terms of evidence of validity and reliability of scores. The sMARS was administered to 342 students and, in order to assess convergent and discriminant validity, several subsamples completed a series of related tests. The factorial structure of the sMARSwas analyzed by means of a confirmatory factor analysis and results showed that the three-factor structure reported in the original test fits well with the data. Thus, three dimensions were established in the test: math test, numerical task and math course anxiety. The results of this study provide sound evidence that demonstrates the good psychometric properties of the scores of the Spanish version of the sMARS: strong internal consistency, high 7-week testretest reliability and good convergent/discriminant validity were evident. Overall, this study provides an instrument that allows us to obtain valid and reliable math anxiety measurements. This instrument may be a useful tool for educators and psychologists interested in identifying individuals that may have a low level of math mastery because of their anxiety.

Are figures accessible in mathematics academic journals?

Are figures accessible in mathematics academic journals? An analysis of current image accessibility in highly cited mathematics journals.

Are figures accessible in mathematics academic journals?

Are figures accessible in mathematics academic journals? An analysis of current image accessibility in highly cited mathematics journals.

Why Mathematics is essential in Biomedical Sciences degree?

Improvement of mathematical education and motivation of students in the mathematics" area is needed. What can be done? We introduce some ideas to generate the student"s interest for mathematics, because they often present difficulties in appreciating the relevance of mathematics and its role in the health sciences. We consider that a cornerstone in the strategy to attract the students" interest is linking the mathematics with real biomedical situations. We proceed in the following manner: We first present a real biomedical situation to produce interest and to generate curiosity. Second, we ask thought-provoking questions to students as: Which is the biomedical problem presented? Which is my knowledge on this situation? What could I do to solve this biomedical situation? Do I need some new mathematical concepts and procedures? Thereupon, the teacher explains the mathematical concepts necessary to solve the case presented, providing definitions, properties and tools for graphical display and/or mathematical calculations. In this learning methodology, ICTs were cornerstones for reaching the proposed competences. Furthermore, ICTs can also be used in the evaluative task in its two possible aspects: formative and for obtaining a qualification. Comments from students about this new mathematics teaching method indicate that the use of real biomedical case studies kept the lessons in mathematics interesting.

A virtual mathematics learning environment for engineering students

Teachers of the course Introduction to Mathematics for Engineers at the UOC, an online distance-learning university, have designed,developed and tested an online studymaterial. It includes basic pre-university mathematics, indications for correct follow-up of this content and recommendations for finding appropriate support and complementarymaterials. Many different resources are used,depending on the characteristics of thecontents: Flash sequences, interactive applets, WIRIS calculators and PDF files.During the last semester, the new study material has been tested with 119 students. The academic results and student satisfaction have allowed us to outline and prioritise future lines of action.

A Virtual Mathematics Learning Environment for Engineering Students

Teachers of the course Introduction to Mathematics for Engineers at the UOC, an online distance-learning university, have designed and produced online study material which includes basic pre-university mathematics, instructions for correct follow-up of this content and recommendations for finding appropiate support and complementary materials.

Early Childhood Mathematics Education: Research, Curriculum and Educational Practice

This article reviews data obtained through research into early childhood mathematics education in Spain. It analyses the current curricular directions in mathematics education with early learners. It also provides an overview of mathematical practices in early childhood education classrooms to analyse the commonalities and differences between research, curriculum and educational practice. A review of the research presented at SEIEM symposia from 1997 until 2012 demonstrates: a) very little research has been done, a trend that is repeated in other areas, such as the JCR-Social Sciences Edition or the PME; b) the first steps have been taken to create a more and more cohesive body of research, although until now there has not been enough data to outline the curricular directions; and c) some discrepancies still exist between the mathematical practices in early childhood education classrooms and the official guidelines

Un análisis optimista de la educación matemática en la formación de maestros de educación infantil = An optimistic analysis of mathematics education in training pre-school teachers

This article offers a panorama of mathematics training for future teachers at pre-school level in Spain. With this goal in mind, this article is structured infour sections: where we come from, where we are, where we’re going and where we want to go. It offers, in short, a brief analysis that shows the efforts made to ensure there is sufficient academic and scientific rigour in teachers’ studies at pre-school in general and students’ mathematics education in particular. Together with a description of the progress made in recent years, it also raises some questions for all those involved in training future teachers for this educational stage

Cómo enseñar matemáticas en las primeras edades a partir de contextos de vida cotidiana = How to teach mathematics to young students based on everyday contexts

This paper stresses the importance of developing mathematical thought in young children based on everyday contexts, since these are meaningful learning situations with an interdisciplinary, globalised focus. The first part sets out the framework of reference that lays the theoretical foundations for these kinds of educational practices. The second part gives some teaching orientations for work based on everyday contexts. It concludes with the presentation of the activity 'We’re off to the cinema to learn mathematics!'