927 resultados para activity-based costing


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Computational theories of action have generally understood the organized nature of human activity through the construction and execution of plans. By consigning the phenomena of contingency and improvisation to peripheral roles, this view has led to impractical technical proposals. As an alternative, I suggest that contingency is a central feature of everyday activity and that improvisation is the central kind of human activity. I also offer a computational model of certain aspects of everyday routine activity based on an account of improvised activity called running arguments and an account of representation for situated agents called deictic representation .

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Powerpoint Slide set used to manage in class activity based introduction to team profiling from the Belbin perspective.

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Con base en la revisión de la literatura realizada acerca de los roles directivos y del rol de uno en particular que es el CIO, y tomando como referencia la información suministrada por los directivos de tecnologías de Información de las organizaciones Alpina, Banco de Bogotá y Grupo AVAL, el trabajo de investigación hace una descripción del contenido del rol de CIO e identifica las habilidades requeridas para el ejercicio de este rol en dichas organizaciones. Se espera que los resultados del presente estudio generen un valioso aporte como retroalimentación para la academia y las empresas acerca de la formación de los futuros CIO.

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In the evolution of strategic disciplines much of the knowledge produced has been widely diffused by the management consulting industry. But can this sector be regarded as knowledge intensive activity based on true structure of expertise knowledge? One way to understand if we can consider that sector as a source of knowledge dissemination is realizing its relationship with the market in terms of knowledge, rather than identify only as a set of static techniques to be applied as in most of times they have been doing. This article presents itself as a reflection about the real reasons for the increasing use ofmanagement consulting services, indicating simultaneously that can really be a true field of opportunities for the academic class if the study will focused in the establishment and institutionalization of micropractices (strategy-as-practice) that there are used and its implications in terms of organizational results.

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Business process modelling can help an organisation better understand and improve its business processes. Most business process modelling methods adopt a task- or activity-based approach to identifying business processes. Within our work, we use activity theory to categorise elements within organisations as being either human beings, activities or artefacts. Due to the direct relationship between these three elements, an artefact-oriented approach to organisation analysis emerges. Organisational semiotics highlights the ontological dependency between affordances within an organisation. We analyse the ontological dependency between organisational elements, and therefore produce the ontology chart for artefact-oriented business process modelling in order to clarify the relationship between the elements of an organisation. Furthermore, we adopt the techniques from semantic analysis and norm analysis, of organisational semiotics, to develop the artefact-oriented method for business process modelling. The proposed method provides a novel perspective for identifying and analysing business processes, as well as agents and artefacts, as the artefact-oriented perspective demonstrates the fundamental flow of an organisation. The modelling results enable an organisation to understand and model its processes from an artefact perspective, viewing an organisation as a network of artefacts. The information and practice captured and stored in artefact can also be shared and reused between organisations that produce similar artefacts.

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This research reports the findings from a study on nine knowledge process outsourcing (KPO) vendors working in the financial services industry. It delineates financial business processes along a low to high-end continuum. Findings suggest that KPO vendors are gradually moving along the value pathway offering more complex intellectual value activity based products and services to clients. However, they face many challenges including gaining the confidence of potential clients about outsourcing knowledge-intensive work, and finding effective solutions to mitigate outsourcing risk. Our paper concludes by developing a taxonomy of KPO scenarios to provide a backdrop for further academic research and to illustrate current practice.

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An enhanced radiocarbon-dated pollen-stratigraphical record from Rovegno (Liguria, 812m asl), northern Apennines (Italy), has provided a history of vegetation succession from before 17,056-16,621 cal yrs BP to the present day. The record indicates the transition from open Pinus woodland to Artemisia dominated grassland, and finally Juniperus shrubland during the late Würm. This is succeeded by Betula and Pinus woodland, and the expansion of thermophilous taxa, namely Abies, Corylus and Quercus during the Late Würm Lateglacial Interstadial. The ‘Younger Dryas’ is possibly represented by an increase in Betula and Artemisia. During the early Holocene, mixed coniferous-deciduous woodland is dominant with Quercus, as well as Abies, Fagus and Corylus. Fagus woodland becomes established sometime before 6488-6318 cal yrs BP, but never becomes a major component of the woodland cover. Throughout the middle Holocene, Abies woodland fl uctuates, with marked declines between 6488-6318 cal yrs BP and 5287-4835 cal yrs BP, although the cause remains uncertain. Finally, the paper evaluates the application of non-pollen palynomorphs, especially coprophilous fungal spores, at Prato Spilla ‘A’ (Emilia Romagna) and concludes that greater caution must be used when interpreting middle Holocene human activity based upon pollen data alone

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Robotic mapping is the process of automatically constructing an environment representation using mobile robots. We address the problem of semantic mapping, which consists of using mobile robots to create maps that represent not only metric occupancy but also other properties of the environment. Specifically, we develop techniques to build maps that represent activity and navigability of the environment. Our approach to semantic mapping is to combine machine learning techniques with standard mapping algorithms. Supervised learning methods are used to automatically associate properties of space to the desired classification patterns. We present two methods, the first based on hidden Markov models and the second on support vector machines. Both approaches have been tested and experimentally validated in two problem domains: terrain mapping and activity-based mapping.

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Bakgrund: Många barn uppvisar symtom på psykisk ohälsa, samtidigt visar studier att barn får en alltmer stillasittande fritid. Exakt hur den fysiska aktiviteten påverkar den psykiska hälsan är oklart då det är en komplex fråga. I sitt arbete erhåller skolsköterskor nära relationer med barn och de får på så vis en inblick i hur den psykiska samt fysiska hälsan ser ut. Syfte: Syftet med studien var att belysa hur samspelet mellan psykisk hälsa och fysisk aktivitet uppfattas av skolsköterskor utifrån deras erfarenhet i elevhälsan bland högstadieelever. Metod: En empirisk kvalitativ intervjustudie med fenomenografisk ansats. Undersökningsgruppen bestod av åtta stycken skolsköterskor i Karlstads kommun som arbetar med elever på högstadiet. Huvudresultat: Skolsköterskorna hade en gemensam erfarenhet av att många barn har en dålig psykisk hälsa och att detta främst observeras bland flickor. De delade även uppfattningen av att den fysiska aktiviteten minskar bland barn. Något som framkom av skolsköterskornas berättelser var att kraven inom idrotten uppfattas av många barn som allt för höga. Konklusion: Många barn upplever allt för höga krav inom idrotten vilket kan leda till psykisk ohälsa hos vissa barn och framförallt bland flickor. För att få barn att öka sin fysiska aktivitet är det viktigt att se över synsättet inom idrotten så att det blir den roliga, sociala och avslappnande aktivitet den är tänkt att vara.

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The predominant knowledge-based approach to automated model construction, compositional modelling, employs a set of models of particular functional components. Its inference mechanism takes a scenario describing the constituent interacting components of a system and translates it into a useful mathematical model. This paper presents a novel compositional modelling approach aimed at building model repositories. It furthers the field in two respects. Firstly, it expands the application domain of compositional modelling to systems that can not be easily described in terms of interacting functional components, such as ecological systems. Secondly, it enables the incorporation of user preferences into the model selection process. These features are achieved by casting the compositional modelling problem as an activity-based dynamic preference constraint satisfaction problem, where the dynamic constraints describe the restrictions imposed over the composition of partial models and the preferences correspond to those of the user of the automated modeller. In addition, the preference levels are represented through the use of symbolic values that differ in orders of magnitude.

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In 2005, a unit was converted to ‘wholly online’ delivery mode, where all teaching occurred online. Student evaluation survey data for 2005 suggested that students rated many aspects of the wholly online unit delivery significantly lower than previously. For 2006, ten percent of the unit marks were dedicated to an assessed assignment activity based around an online discussion area. Based on student evaluation items common to the preand post-2006 period, overall student satisfaction with the unit returned to the same levels as prior to the introduction of wholly online delivery. These findings suggest that careful thought, but not necessarily major changes, may be required to avoid student disillusionment and maximise student learning outcomes when moving an existing unit to wholly online delivery. During 2005 and 2006, the same unit was included in a large survey to gauge students’ perceptions of studying wholly online units. The sub-set of respondents relating to this unit was found to have a good demographic match to the total unit enrolment. The survey included the following question item, ‘39: How satisfied have you been with this unit being offered wholly online?’, as an overall measure of student satisfaction with studying the unit in wholly online mode. Multivariate linear regression analysis was conducted with survey item 39 as the dependent variable. While the resultant regression model should not be interpreted literally as a formula for student satisfaction, it does suggest some areas for action to improve student satisfaction with studying this unit in wholly online mode.

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While the internship unit in a public relations degree is often viewed as the foremost area of experiential learning it can fail to deliver significant learning outcomes for student and teacher. This paper explores the use of other activity-based learning (ABL) methods as implemented in the Deakin University public relations undergraduate degree. The paper applies Donald Schon's concept of the reflective practitioner to learning undertaken in an internship unit and compares this application to two other units where ABL is used and the focus is on creating a client-professional relationship. For the purpose of this paper information was analysed using the 2006 on-campus cohort only. The cohort was further refined to include those students who successfully completed the degree of BA in public relations. Student internship evaluation forms and unit records were viewed to gain statistical information.

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The Global Entrepreneurship Monitor (GEM), a multifaceted, multinational research programme now in its seventh year of field operation, currently dominates the field of international entrepreneurship policy research but faces a crisis of credibility. Despite having created and continuing to develop a very rich database capable of addressing many of the complexities requisite for understanding entrepreneurship at the national and international levels of analysis, GEM has chosen to disguise the depths of its potential research and policy utility through a misnamed quest for unobtainable simplicity at the centre of the project and a disorganised variety of report presentations at the periphery. Subsequent to a review of the entrepreneurial definitional literature and a resolution of its many themes into six components of entrepreneurial activity, based on Penrose's (1959/1995) articulation of the practical meaning of 'entrepreneurial services', this paper suggests that a 'malleable matrix' approach can provide a practical measurement framework capable of reporting national entrepreneurial activity in a structure that is comprehensive without being overwhelming.

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In this study, an activity based screening technique combining two-dimensional liquid chromatography (2DHPLC) with UV-absorbance and chemiluminescence detection was applied to study “Ristretto”, "Decaffeinatto” and “Volluto” espresso coffees. This technique, which coupled the separation power of 2DHPLC with the sensitivity and selectivity of the chemiluminescence detection, offers great potential for screening complex samples for antioxidant compounds. Detailed information regarding the complexity of the sample, and the variation between these three coffees could be obtained using this multidimensional-hyphenated method of analysis.

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This study seeks to develop a comprehensive model of consumer acceptance in the context of Smart Mobile Device (SMDs). This paper proposes an adaptation of the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT2) model that can be employed to explain and predict the acceptance of SMDs. Also included in the model are a number of external and new moderating variables that can be used to explain user intentions and subsequent usage behaviour. The model holds that Activity-based Usage and Device Characteristics are posited to moderate the impact of the constructs empirically validated in the UTAUT2 model. Through an important cluster of antecedents the proposed model aims to enhance our understanding of consumer motivations for using SMDs and aid efforts to promote the adoption and diffusion of these devices.