5 resultados para beyond budgeting
em Universidad del Rosario, Colombia
Resumo:
La monografía presenta la auto-organización sociopolítica como la mejor manera de lograr patrones organizados en los sistemas sociales humanos, dada su naturaleza compleja y la imposibilidad de las tareas computacionales de los regímenes políticos clásico, debido a que operan con control jerárquico, el cual ha demostrado no ser óptimo en la producción de orden en los sistemas sociales humanos. En la monografía se extrapola la teoría de la auto-organización en los sistemas biológicos a las dinámicas sociopolíticas humanas, buscando maneras óptimas de organizarlas, y se afirma que redes complejas anárquicas son la estructura emergente de la auto-organización sociopolítica.
Resumo:
Establishing the pattern of crime is fundamental for the successful investigation ofinternational crimes (genocide, war crimes, and crimes against humanity). A patternof crime is the aggregate of multiple incidents that share common features related tothe victims, the perpetrators, and the modus operandi. Pattern evidence and analysishave been used successfully, mainly in the investigation of large-scale killings, destruction,and displacement; the use for sexual violence charges has been remarkablymore limited. There is a need to overcome this gap by setting proper methods of datacollection and analysis. At the level of evidence collection, under-reporting should beaddressed through victimization surveys or secondary analysis of data available fromdifferent sources. At the level of analysis, the available evidence needs to be subject toimpartial examination beyond the pre-conceptions of the conflict parties and advocacygroups, in compliance with scientific standards for quantitative, qualitative, andGIS (Geographic Information Systems)methods. Reviewing the different investigativeexperiences and jurisprudence will help to set the right methodology and contribute mostefficiently to putting an end to the impunity regarding sexual crimes.
Resumo:
Las organizaciones en la actualidad deben encontrar diferentes maneras de sobrevivir en un tiempo de rápida transformación. Uno de los mecanismos usados por las empresas para adaptarse a los cambios organizacionales son los sistemas de control de gestión, que a su vez permiten a las organizaciones hacer un seguimiento a sus procesos, para que la adaptabilidad sea efectiva. Otra variable importante para la adaptación es el aprendizaje organizacional siendo el proceso mediante el cual las organizaciones se adaptan a los cambios del entorno, tanto interno como externo de la compañía. Dado lo anterior, este proyecto se basa en la extracción de documentación soporte valido, que permita explorar las interacciones entre estos dos campos, los sistemas de control de gestión y el aprendizaje organizacional, además, analizar el impacto de estas interacciones en la perdurabilidad organizacional.
Resumo:
We propose a model where an autocrat rules over an ethnically divided society. The dictator selects the tax rate over domestic production and the nation’s natural resources to maximize his rents under the threat of a regime-switching revolution. We show that a weak ruler may let the country plunge in civil war to increase his personal rents. Inter-group fighting weakens potential opposition to the ruler, thereby allowing him to increase fiscal pressure. We show that the presence of natural resources exacerbates the incentives of the ruler to promote civil conflict for his own profit, especially if the resources are unequally distributed across ethnic groups. We validate the main predictions of the model using cross-country data over the period 1960-2007, and show that our empirical results are not likely to be driven by omitted observable determinants of civil war incidence or by unobservable country-specific heterogeneity.
Resumo:
In order to present an estimation of the Internal Rate of Return (IRR) to higher education in Colombia we take advantage of the methodological approach provided by Heckman, Lochner and Todd (2005). Trying to overcome the criticism that surrounds interpretations of the education coefficient of Mincer equations as being the rate of return to investments in education we develop a more structured approach of estimation, which controls for selection bias, includes more accurate measures of labor income and the role of education costs and income taxes. Our results implied a lower rate of return than the ones found in the Colombian literature and show that the Internal Rate of Return for higher education in Colombia lies somewhere between 0.074 and 0.128. The results vary according to the year analyzed and individual’s gender. This last result reinforces considerations regarding gender discrimination in the Colombian labor market.