921 resultados para Activity-based funding
Resumo:
A partir de los conceptos convergentes identidad, cultura, patrimonio y territorio, se plantea analizar la posibilidad de formular e implementar una estrategia de diferenciación para la actividad de agroturismo desarrollada por los establecimientos del grupo Cortaderas II (Cambio Rural, INTA), en el partido de Coronel Suárez (BA), provincia de Buenos Aires. Con este fin, se ha efectuado un diagnóstico mediante entrevistas directas y observaciones in situ de los emprendimientos participantes. Destacando aspectos propios de su ambiente rural, se procuró identificar valores culturales y productos con anclaje territorial que impongan un sello distintivo al servicio turístico que ofrecen. Complementariamente, se indagó en qué medida los integrantes están preparados para gestionar el negocio, reconociendo en ellos competencias gerenciales y características emprendedoras. Por último, se reflexiona acerca del grado de madurez alcanzado, tipificando la cultura empresarial individual y según el trabajo grupal, de modo de evaluar si la puesta en valor de sus recursos evoluciona desde un "carácter doméstico" hasta llegar a un "carácter comercial formal". Se observa la construcción de una identidad de índole socio-cultural-económica que hace viable una estrategia competitiva diferencial con anclaje en el territorio, así como condiciones para el desarrollo de una actividad turística más formalizada basada en la gestión de calidad
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El análisis de las acciones verbales que tienen lugar en las clases proporciona información sobre las prácticas docentes. Los seres humanos contamos con el lenguaje como herramienta fundamental para comunicarnos y construir conocimiento. La reflexión sobre su uso, concretamente el uso que los docentes hacen de este instrumento netamente humano en sus prácticas, es esencial para acrecentar nuestro conocimiento acerca de la tarea docente.
Desde el área de la Didáctica de la Lengua y los enfoques teóricos de la Teoría de la actividad (Leontiev, 1983) y el Interaccionismo socio-discursivo (Bronckart, 1997/2004, 2007), emprendemos este trabajo que se circunscribe al material resultado de las observaciones de clases de Educación Física de nivel primario de escuelas públicas de San Carlos de Bariloche (Río Negro-Argentina). La metodología consiste en convertir los textos orales de las clases en registros escritos para estudiar su organización interna según tres niveles superpuestos, tal como Bronckart (1997/2004) plantea. El resultado es un trabajo de corte cualitativo en el que se estudian en profundidad los contenidos actitudinales presentes en las clases.
Nuestro objetivo es estudiar las interacciones docente-alumnos en el medio social áulico para determinar a través de qué actividades los docentes propiciamos el desarrollo de nuestros alumnos. Es decir, analizar cómo a través de los enunciados de los docentes, se construye el medio ambiente social y cultural (Voloshinov, 1992; Riestra, 2011) en las clases de Educación física.
Resumo:
A partir de los conceptos convergentes identidad, cultura, patrimonio y territorio, se plantea analizar la posibilidad de formular e implementar una estrategia de diferenciación para la actividad de agroturismo desarrollada por los establecimientos del grupo Cortaderas II (Cambio Rural, INTA), en el partido de Coronel Suárez (BA), provincia de Buenos Aires. Con este fin, se ha efectuado un diagnóstico mediante entrevistas directas y observaciones in situ de los emprendimientos participantes. Destacando aspectos propios de su ambiente rural, se procuró identificar valores culturales y productos con anclaje territorial que impongan un sello distintivo al servicio turístico que ofrecen. Complementariamente, se indagó en qué medida los integrantes están preparados para gestionar el negocio, reconociendo en ellos competencias gerenciales y características emprendedoras. Por último, se reflexiona acerca del grado de madurez alcanzado, tipificando la cultura empresarial individual y según el trabajo grupal, de modo de evaluar si la puesta en valor de sus recursos evoluciona desde un "carácter doméstico" hasta llegar a un "carácter comercial formal". Se observa la construcción de una identidad de índole socio-cultural-económica que hace viable una estrategia competitiva diferencial con anclaje en el territorio, así como condiciones para el desarrollo de una actividad turística más formalizada basada en la gestión de calidad
Resumo:
El análisis de las acciones verbales que tienen lugar en las clases proporciona información sobre las prácticas docentes. Los seres humanos contamos con el lenguaje como herramienta fundamental para comunicarnos y construir conocimiento. La reflexión sobre su uso, concretamente el uso que los docentes hacen de este instrumento netamente humano en sus prácticas, es esencial para acrecentar nuestro conocimiento acerca de la tarea docente.
Desde el área de la Didáctica de la Lengua y los enfoques teóricos de la Teoría de la actividad (Leontiev, 1983) y el Interaccionismo socio-discursivo (Bronckart, 1997/2004, 2007), emprendemos este trabajo que se circunscribe al material resultado de las observaciones de clases de Educación Física de nivel primario de escuelas públicas de San Carlos de Bariloche (Río Negro-Argentina). La metodología consiste en convertir los textos orales de las clases en registros escritos para estudiar su organización interna según tres niveles superpuestos, tal como Bronckart (1997/2004) plantea. El resultado es un trabajo de corte cualitativo en el que se estudian en profundidad los contenidos actitudinales presentes en las clases.
Nuestro objetivo es estudiar las interacciones docente-alumnos en el medio social áulico para determinar a través de qué actividades los docentes propiciamos el desarrollo de nuestros alumnos. Es decir, analizar cómo a través de los enunciados de los docentes, se construye el medio ambiente social y cultural (Voloshinov, 1992; Riestra, 2011) en las clases de Educación física.
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Although numerous modelling efforts have integrated food and water considerations at the farm or river basin level, very few agro-economic models are able to jointly assess water and food policies at the global level. The present report explores the feasibility of integrating water considerations into the CAPRI model. First, a literature review of modelling approaches integrating food and water issues has been conducted. Three agro-economic models, IMPACT, WATERSIM and GLOBIOM, have been analysed in detail. In addition, biophysical and hydrological models estimating agricultural water use have also been studied, in particular the global hydrological model WATERGAP and the LISFLOOD model. Thanks to the programming approach of its supply module, CAPRI shows a high potentiality to integrate environmental indicators as well as to enter new resource constraints (land potentially irrigated, irrigation water) and input-output relationships. At least in theory, the activity-based approach of the regional programming model in CAPRI allows differentiating between rainfed and irrigated activities. The suggested approach to include water into the CAPRI model involves creating an irrigation module and a water use module. The development of the CAPRI water module will enable to provide scientific assessment on agricultural water use within the EU and to analyze agricultural pressures on water resources. The feasibility of the approach has been tested in a pilot case study including two NUTS 2 regions (Andalucia in Spain and Midi-Pyrenees in France). Preliminary results are presented, highlighting the interrelations between water and agricultural developments in Europe. As a next step, it is foreseen to further develop the CAPRI water module to account for competition between agricultural and non-agricultural water use. This will imply building a water use sub-module to compute water use balances.
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In this paper the daily temporal and spatial behavior of electric vehicles (EVs) is modelled using an activity-based (ActBM) microsimulation model for Flanders region (Belgium). Assuming that all EVs are completely charged at the beginning of the day, this mobility model is used to determine the percentage of Flemish vehicles that cannot cover their programmed daily trips and need to be recharged during the day. Assuming a variable electricity price, an optimization algorithm determines when and where EVs can be recharged at minimum cost for their owners. This optimization takes into account the individual mobility constraint for each vehicle, as they can only be charged when the car is stopped and the owner is performing an activity. From this information, the aggregated electric demand for Flanders is obtained, identifying the most overloaded areas at the critical hours. Finally it is also analyzed what activities EV owners are underway during their recharging period. From this analysis, different actions for public charging point deployment in different areas and for different activities are proposed.
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One of the main objectives of European Commission related to climate and energy is the well-known 20-20-20 targets to be achieved in 2020: Europe has to reduce greenhouse gas emissions of at least 20% below 1990 levels, 20% of EU energy consumption has to come from renewable resources and, finally, a 20% reduction in primary energy use compared with projected levels, has to be achieved by improving energy efficiency. In order to reach these objectives, it is necessary to reduce the overall emissions, mainly in transport (reducing CO2, NOx and other pollutants), and to increase the penetration of the intermittent renewable energy. A high deployment of battery electric (BEVs) and plug-in hybrid electric vehicles (PHEVs), with a low-cost source of energy storage, could help to achieve both targets. Hybrid electric vehicles (HEVs) use a combination of a conventional internal combustion engine (ICE) with one (or more) electric motor. There are different grades of hybridation from micro-hybrids with start-stop capability, mild hybrids (with kinetic energy recovery), medium hybrids (mild hybrids plus energy assist) and full hybrids (medium hybrids plus electric launch capability). These last types of vehicles use a typical battery capacity around 1-2 kWh. Plug in hybrid electric vehicles (PHEVs) use larger battery capacities to achieve limited electric-only driving range. These vehicles are charged by on-board electricity generation or either plugging into electric outlets. Typical battery capacity is around 10 kWh. Battery Electric Vehicles (BEVs) are only driven by electric power and their typical battery capacity is around 15-20 kWh. One type of PHEV, the Extended Range Electric Vehicle (EREV), operates as a BEV until its plug-in battery capacity is depleted; at which point its gasoline engine powers an electric generator to extend the vehicle's range. The charging of PHEVs (including EREVs) and BEVs will have different impacts to the electric grid, depending on the number of vehicles and the start time for charging. Initially, the lecture will start analyzing the electrical power requirements for charging PHEVs-BEVs in Flanders region (Belgium) under different charging scenarios. Secondly and based on an activity-based microsimulation mobility model, an efficient method to reduce this impact will be presented.
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The past two decades have seen an enormous growth in the field of human brain mapping. Investigators have extensively exploited techniques such as positron emission tomography and MRI to map patterns of brain activity based on changes in cerebral hemodynamics. However, until recently, most studies have investigated equilibrium changes in blood flow measured over time periods upward of 1 min. The advent of high-speed MRI methods, capable of imaging the entire brain with a temporal resolution of a few seconds, allows for brain mapping based on more transient aspects of the hemodynamic response. Today it is now possible to map changes in cerebrovascular parameters essentially in real time, conferring the ability to observe changes in brain state that occur over time periods of seconds. Furthermore, because robust hemodynamic alterations are detectable after neuronal stimuli lasting only a few tens of milliseconds, a new class of task paradigms designed to measure regional responses to single sensory or cognitive events can now be studied. Such “event related” functional MRI should provide for fundamentally new ways to interrogate brain function, and allow for the direct comparison and ultimately integration of data acquired by using more traditional behavioral and electrophysiological methods.
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Algumas empresas de transporte intermunicipal e interestadual de transporte rodoviário de passageiros, objetivando maiores lucros, têm se dedicado ao transporte de determinados tipos de cargas e encomendas, aproveitando-se do fato do bagageiro do ônibus ser uma oferta fixa para o transporte. No entanto, percebe-se algumas deficiências de caráter operacional que podem comprometer a qualidade e o custo do serviço prestado. Portanto, essa pesquisa tem por finalidade analisar o transporte de cargas executado por ônibus sob a ótica da qualidade e do custo. Partindo-se da adaptação do modelo clássico de Parasuraman, bem como da adoção de direcionadores de custo, de acordo com o método de custeio baseado em atividades, pretende-se apresentar como as principais atividades que compõem os processos do transporte rodoviário de cargas são afetadas durante a prestação do serviço. Para tanto, é apresentada uma análise crítica qualitativa que estabelece a forma como essas atividades são influenciadas pelos gaps do modelo de qualidade proposto e como as mesmas influenciam o custo operacional. Tal análise é resultado de duas pesquisas realizadas. A primeira pesquisa foi de profundidade numa empresa que atua no segmento. Foram obtidos alguns indicadores de desempenhos que são vitais para que as atividades sejam executadas de acordo com as conformidades previstas. A segunda pesquisa, via questionário, possibilitou identificar as principais expectativas dos clientes. Mesmo com o índice reduzido de respostas do questionário, foram levantados pontos que são extremamente fundamentais para a formação das expectativas dos clientes. Entre esses pontos destacam-se o tempo de atendimento, o treinamento dos funcionários e o cumprimento dos horários preestabelecidos. Dos processos que caracterizam o transporte de cargas, deve-se destacar o processo de entrega que além dos problemas provenientes da operação propriamente dita, sofre ainda a interferência, em algumas atividades, da participação direta do cliente e dos fatores externos da operação (ambiente não controlado).
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O presente trabalho visa abordar a aplicação do sistema de custeio Activity Based Costing (ABC) numa empresa de fabricação de carroçarias para autocarros, identificando os benefícios da sua adoção e os fatores que mais influenciaram a sua implementação. Para o efeito utilizamos a metodologia de investigação qualitativa com recurso ao método do estudo de caso. Constatamos que o ABC é uma ferramenta de gestão que permite o apuramento dos custos indiretos de produção de uma forma mais precisa e racional do que os demais sistemas de custeio da contabilidade tradicional. Por outro lado, foi possível concluir que os fatores que mais influenciaram a implementação do ABC foram o apoio da gestão de topo, a familiaridade com outras ferramentas de gestão e a elevada formação dos recursos humanos.
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Este artigo estabelece uma postura crítica e analítica em relação às abordagens baseadas em microatividades para se entender a estratégia. Argumenta-se que tais abordagens trazem desafios teóricos e empíricos importantes. Argumenta-se também contra a tendência ao reducionismo, sem igual ênfase nas influências contextuais que configuram a estratégia em um nível micro. Finalmente, o artigo defende uma abordagem mais internacional e comparativa para os estudos da estratégia em um nível micro. This paper takes a critical and evaluative stance toward micro-activity-based approaches to understanding strategy. It argues that such approaches bring with them important theoretical and empirical challenges. The paper argues against a tendency to reductionism without equal emphasis to the contextual influences that bound micro-strategising. Finally, the paper argues for a more international and comparative approach to micro-strategy studies than has currently been the case.
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Original Paper European Journal of Information Systems (2001) 10, 135–146; doi:10.1057/palgrave.ejis.3000394 Organisational learning—a critical systems thinking discipline P Panagiotidis1,3 and J S Edwards2,4 1Deloitte and Touche, Athens, Greece 2Aston Business School, Aston University, Aston Triangle, Birmingham, B4 7ET, UK Correspondence: Dr J S Edwards, Aston Business School, Aston University, Aston Triangle, Birmingham, B4 7ET, UK. E-mail: j.s.edwards@aston.ac.uk 3Petros Panagiotidis is Manager responsible for the Process and Systems Integrity Services of Deloitte and Touche in Athens, Greece. He has a BSc in Business Administration and an MSc in Management Information Systems from Western International University, Phoenix, Arizona, USA; an MSc in Business Systems Analysis and Design from City University, London, UK; and a PhD degree from Aston University, Birmingham, UK. His doctorate was in Business Systems Analysis and Design. His principal interests now are in the ERP/DSS field, where he serves as project leader and project risk managment leader in the implementation of SAP and JD Edwards/Cognos in various major clients in the telecommunications and manufacturing sectors. In addition, he is responsible for the development and application of knowledge management systems and activity-based costing systems. 4John S Edwards is Senior Lecturer in Operational Research and Systems at Aston Business School, Birmingham, UK. He holds MA and PhD degrees (in mathematics and operational research respectively) from Cambridge University. His principal research interests are in knowledge management and decision support, especially methods and processes for system development. He has written more than 30 research papers on these topics, and two books, Building Knowledge-based Systems and Decision Making with Computers, both published by Pitman. Current research work includes the effect of scale of operations on knowledge management, interfacing expert systems with simulation models, process modelling in law and legal services, and a study of the use of artifical intelligence techniques in management accounting. Top of pageAbstract This paper deals with the application of critical systems thinking in the domain of organisational learning and knowledge management. Its viewpoint is that deep organisational learning only takes place when the business systems' stakeholders reflect on their actions and thus inquire about their purpose(s) in relation to the business system and the other stakeholders they perceive to exist. This is done by reflecting both on the sources of motivation and/or deception that are contained in their purpose, and also on the sources of collective motivation and/or deception that are contained in the business system's purpose. The development of an organisational information system that captures, manages and institutionalises meaningful information—a knowledge management system—cannot be separated from organisational learning practices, since it should be the result of these very practices. Although Senge's five disciplines provide a useful starting-point in looking at organisational learning, we argue for a critical systems approach, instead of an uncritical Systems Dynamics one that concentrates only on the organisational learning practices. We proceed to outline a methodology called Business Systems Purpose Analysis (BSPA) that offers a participatory structure for team and organisational learning, upon which the stakeholders can take legitimate action that is based on the force of the better argument. In addition, the organisational learning process in BSPA leads to the development of an intrinsically motivated information organisational system that allows for the institutionalisation of the learning process itself in the form of an organisational knowledge management system. This could be a specific application, or something as wide-ranging as an Enterprise Resource Planning (ERP) implementation. Examples of the use of BSPA in two ERP implementations are presented.
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Presents a simulation study of the costing of police custody operations at a UK police force. The custody operation incorporates the arrest, booking-in, interview, detention and court appearance activities. The Activity Based Costing (ABC) approach is used as a framework to show how costs are generated by the three “drivers” of cost, activity and resource. These relate to the design efficiency of the process, the timing and mix of demand on the process and the cost of resources used to undertake the process respectively. The use of discrete-event simulation allows the incorporation of dynamic (time-dependent) and stochastic (variability) elements in the cost analysis. This enables both the amount and timing of the use of capacity and the generation of cost to be established. The concept of committed and flexible resources directs management decisions to the redeployment of unused capacity or alternatively the identification of additional capacity requirements.
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This paper takes a critical and evaluative stance toward micro-activity-based approaches to understanding strategy. It argues that such approaches bring with them important theoretical and empirical challenges. The paper argues against a tendency to reductionism without equal emphasis to the contextual influences that bound micro-strategising. Finally, the paper argues for a more international and comparative approach to micro-strategy studies than has currently been the case.
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We explore the causal links between service firms' knowledge investments, their innovation outputs and business growth based on a bespoke survey of around 1100 UK service businesses. We combine the activity based approach of the innovation value chain with firms' external links at each stage of the innovation process. This introduces the concept of 'encoding' relationships through which learning improves the effectiveness of firms' innovation processes. Our econometric results emphasise the importance of external openness in the initial, exploratory phase of the innovation process and the significance of internal openness (e.g. team working) in later stages of the process. In-house design capacity is strongly linked to a firm's ability to absorb external knowledge for innovation. Links to customers are important in the exploratory stage of the innovation process, but encoding linkages with private and public research organisations are more important in developing innovation outputs. Business growth is related directly to both the extent of firms' service innovation as well as the diversity of innovation, reflecting marketing, strategic and business process change.