Factores para la implementación eficiente de un sistema de control de gestión en las organizaciones

La implementación del MCS es una necesidad que demandan las organizaciones en la medida en que incrementan de tamaño, pero la experiencia muestra que esta metodología tiene casos de éxito como de fracaso, por lo que es importante identificar y contemplar los factores que influyen en la implementación para que el sistema sea efectivo. Este proyecto pretende analizar las variables y herramientas para la implementación de un MCS en una organización. Para este análisis se hizo una amplia revisión literaria teórica y práctica. Finalmente el resultado que se obtuvo fue definir cuáles son los factores determinantes para la implementación de un MCS efectivo en una empresa.

Evaluation of strategic knowledge of students through authentic tasks of writingin science classroom

The difficulties at evaluating strategic knowledge have been connected to the use of deconxetualized tests that, at the end, do not involve the use of this knowledge. For this reason, an interest in developing authentic writing tasks that offer advantages for these kinds of evaluation have arisen. Throughout this research, authentic writing tasks were developed in a natural sciences class, with the purpose of evaluating the students' strategic knowledge. Different instruments were used to collect data, e.g. Interviews, questionnaires, a self-inform, as well as three samples of writing by the students, with the objective of analyzing the changes that occurred between one and the others, as well as to determine the decisions that students made in order to complete the assigned tasks successfully. An authentic writing task gives great opportunities to evaluate strategic knowledge. These tasks lead students to arrange their knowledge about the topic in hand, organize and adapt it to fit the objectives and the audience, also, it allows them to control and adjust their decisions on the task. This last stage became the perfect opportunity to take notes on the knowledge and regulation of cognitive processes that the students brought into play, as well as to evaluating their understanding of writing and the demands given on the different discursive genres. As a result, the students showed different degrees of strategic knowledge in the task. The students who showed a better strategic knowledge trust in their structural abilities know about discursive genres and have a good performance in basic linguistic abilities. The students who showed weak strategic knowledge distrust their writing skills, seem extremely worried about organizing the content of their texts, fail when checking their writings, and overlook or are unaware of the basic requirements of the discursive genre they are asked to exemplify. It appears that the previous knowledge and experiences at writing the students have been exposed to may affect the strategic knowledge shown when writing in this subject. 

How can strategic philanthropy contribute to innovation for companies

This investigation proposes to explore the existing link between a strategic conception of philanthropy and innovation. Indeed, the nature of the research question relies on an unexplored field in the CSR and Innovation management academic literature. It starts with the interest to know which the benefits are for a firm encouraged to invest strategically in philanthropy. In this regard, the analysis contributes in fitting this gap by following different objectives in an exploratory perspective. Throughout the research it will be analyzed the concept and the current and past contributions on the different branches of innovation (product innovation, managerial innovation, technological innovation), to accentuate the relation between an accurate strategic approach to philanthropy and the impact on the organizational value. Indeed, analyzing philanthropic innovation may provide insights about business opportunities and notions related to social investments and profit. That aspect includes the link between those strategic decisions that a firm can use to maximize those investments as it was part of their core business. It also proves the existing link between CSR and innovation, and the possibilities that the enterprises have towards this subject.

The significant role of third-party logistics (3pl) operators as fosterers of organizational performance in colombian companies

La eliminación de barreras entre países es una consecuencia que llega con la globalización y con los acuerdos de TLC firmados en los últimos años. Esto implica un crecimiento significativo del comercio exterior, lo cual se ve reflejado en un aumento de la complejidad de la cadena de suministro de las empresas. Debido a lo anterior, se hace necesaria la búsqueda de alternativas para obtener altos niveles de productividad y competitividad dentro de las empresas en Colombia, ya que el entorno se ha vuelto cada vez más complejo, saturado de competencia no sólo nacional, sino también internacional. Para mantenerse en una posición competitiva favorable, las compañías deben enfocarse en las actividades que le agregan valor a su negocio, por lo cual una de las alternativas que se están adoptando hoy en día es la tercerización de funciones logísticas a empresas especializadas en el manejo de estos servicios. Tales empresas son los Proveedores de servicios logísticos (LSP), quienes actúan como agentes externos a la organización al gestionar, controlar y proporcionar actividades logísticas en nombre de un contratante. Las actividades realizadas pueden incluir todas o parte de las actividades logísticas, pero como mínimo la gestión y ejecución del transporte y almacenamiento deben estar incluidos (Berglund, 2000). El propósito del documento es analizar el papel de los Operadores Logísticos de Tercer nivel (3PL) como promotores del desempeño organizacional en las empresas colombianas, con el fin de informar a las MIPYMES acerca de los beneficios que se obtienen al trabajar con LSP como un medio para mejorar la posición competitiva del país.