Relación entre el desarrollo de sistemas de control de gestión y los recursos y capacidades caso : Teleperformance Colombia

Siguiendo un marco teórico integrado por varios autores entorno a los sistemas de control de gestión a lo largo de varias décadas, este trabajo pretende estudiar y contrastar la relación entre el desarrollo de dichos sistemas y los recursos y capacidades. Para tal fin, se desarrolló un estudio de caso en Teleperformance Colombia (TC), una empresa dedicada a prestación de servicio de tercerización de procesos o business process outsourcing. En el estudio se establecieron dos variables para evaluar el desarrollo de sistema de control de gestión: el diseño y el uso. A su vez, para cada uno de ellos, se definieron los indicadores y preguntas que permitieran realizar la observación y posterior análisis. De igual manera, se seleccionaron los recursos y capacidades más importantes para el desarrollo del negocio: innovación, aprendizaje organizacional y capital humano. Sobre estos se validó la existencia de relación con el SCG implementado en TC. La información obtenida fue analizada y contrastada a través de pruebas estadísticas ampliamente utilizadas en este tipo de estudios en las ciencias sociales. Finalmente, se analizaron seis posibles relaciones de las cuales, solamente se ratificó el relacionamiento positivo entre uso de sistema de control gestión y el recurso y capacidad capital humano. El resto de relacionamientos, refutaron los planteamientos teóricos que establecían cierta influencia de los sistemas de control de gestión sobre recursos y capacidades de innovación y aprendizaje organizacional.

Resiliencia y variables sociodemograficas

En el presente trabajo se aborda la definición de una de las variables dentro de lo que se denomina Capital psicológico positivo, la Resiliencia, sus principales características y algunas de las variables socio demográficas que en el estudio pretenden ver el nivel de relación existente entre cada una de ellas (indirecta o directamente) en el proceso resiliente de una persona para posteriores discusiones y su implicación dentro de la gestión empresarial y sus direcciones futuras.

Sustainable development : AS-A level resource pack : geography.

El objetivo de este recurso es ayudar en la enseñanza y en el aprendizaje de la geografía humana en los niveles AS y A, niveles que se cursan después de la etapa secundaria superior general. Consta de veinte temas, cada uno de los cuales comprende: unas notas para el profesor que establecen los fines y objetivos de cada lección, así como, las directrices y sugerencias sobre cómo organizar y presentarla y, también, distintas opciones y estrategias de enseñanza. Por su parte, las hojas informativas proporcionan definiciones y resúmenes de los términos clave y de las ideas y, facilitan, los datos pertinentes para la realización de los ejercicios de cada tema ó lección. En cuanto, a las hojas de trabajo consisten en una serie de ejercicios para los alumnos pues han sido diseñadas para desarrollar en éstos unas habilidades geográficas concretas.

Human development in a globalized world : education towards peace, cultural diversity and sustainable development

Monogr??fico con el t??tulo: "La educaci??n como quehacer de convicciones : homenaje acad??mico a Jos?? Antonio Ib????ez-Mart??n"

Responsabilidade social nas organizações : Avaliação das motivações no desenvolvimento e implementação de práticas socialmente responsáveis

A presente dissertação consiste num trabalho de investigação, descritivo e exploratório, cujo objetivo foi abordar o conceito de responsabilidade social, enfatizando a sua vertente organizacional. Teve como principal desafio, por um lado, compreender a dinâmica da implementação de medidas socialmente responsáveis por parte das organizações, por outro lado, avaliar as motivações das organizações no que respeita às práticas de responsabilidade social. Com base no estudo de caso realizado, concluiu-se que na organização estudada a adoção de políticas socialmente responsáveis está diretamente relacionada com o seu modelo de gestão, que é baseado na sua visão, missão e valores. Com o culminar deste trabalho, pode-se aferir que as organizações cuja gestão é baseada em valores estão mais comprometidas com o desenvolvimento sustentável.

Extractivism, economic diversification and prospects for sustainable development in Ecuador

The objectives of this paper are first, evaluating economic, social and environmental effects on oil extraction in Ecuador during the last 41 years, and second, discussing prospects to achieving a sustainable and equitable development path in the future, in the context of declining oil reserves. The current government is pursuing an extractivist policy, based on expanding oil extraction in formerly unexploited fields -including those inside the Yasuni National Park- and starting largescale mining exploitation. Two future options will be evaluated, first, an expansion of extractive activities, and second an alternative based on conservation, with sustainable use of natural resources (e.g. ecotourism, agroforestry, bio-knowledge), without expansion of oil field expansion and mining.

The Universal Common Good: Faith-Based Partnerships and Sustainable Development

Partnership is increasingly espoused as the best relationship between members of the sustainable development aid chain, and implies a respect for the position of all and a desire to avoid a situation where one group dominates another. It also implies a form of relationship that is not just 'better' for the sake of it but that is more able to help achieve sustainable development. However, given the inevitable inequalities in power between donors that have the resources and field partners that do not it can be hard to put this ideal into practice. This paper explores the function of partnership within a group of closely related institutions that comprise the Catholic Church development chain. The research focussed on three Catholic Church based donors (one from the USA and two from Europe) and their partners in Abuja Ecclesiastical Province, Nigeria. Relationships between and within various strata of the Church in Nigeria were also examined. Relationships were 'patchy' at all levels. One of the donors had a significant operational presence in Nigeria and this was regarded by some respondents as a parallel structure that seriously undermined local bodies. However, while problems existed, there was a sense of inter-dependence arising from a shared sense of values and Catholic Social Teaching, which allowed partners to work through their stresses and conflicts. It is the innate sustainability of the aid chain itself founded upon a set of shared values that provided the space and time for problems to be addressed. Copyright (C) 2008 John Wiley & Sons, Ltd and ERP Environment.

Social interactions and resource ownership in two private protected areas of Paraguay

This paper describes the results of field research to dissect how social interactions differ between two reserves in Paraguay having very different styles of governance. The two reserves were Mbaracayu Natural Forest Reserve (Reserva Natural del Bosque de Mbaracayti, RNBM) and San Rafael Managed Resource Reserve (Reserva de Recursos Manejados San Rafael, RRMSR). RNBM is a private reserve owned by a non-governmental organisation. while RRNISR is a publicly-managed reserve, albeit with a substantial degree of private land ownership. Both reserves are intended to protect Atlantic Forest, one of the five world biodiversity 'hotspots', and also one of the most highly threatened. Each reserve and its buffer zone comprises a set of stakeholders, including indigenous communities and farmers, and the paper explores the interactions between these and the management regime. Indeed, while the management regimes of the two reserves are different, one being highly top-down (RNBM) and the other more socially inclusive (RRMSR), the issues that they have to deal with are much the same. However, while both management regimes will readily acknowledge the need to address poverty, inequality appears to be a far more sensitive issue. Whereas this may be expected for the privately-owned RNBM it is perhaps more surprising in RRNISR even when allowing for the fact that much of the land in the latter is in private hands. It is argued that the origins of this sensitivity rest within the broader features of Paraguayan society, and the prevalence of private land ownership. Yet ironically, it is the inequality in land ownership that is perhaps the most significant threat to conservation in both reserves. Therefore, while reserve-level analyses can provide some insight into the driving forces at play in the interaction between conservation and sustainable management, larger scales may be necessary to gain a fuller appreciation of the dynamics operating at site level. Even in a society with a history of centralised control these dynamics may be surprising. (c) 2005 Elsevier Ltd. All rights reserved.

Sustainable development, rolled-out neoliberalism and sustainable communities

Recent contributions by geographers on the relationships between states and citizens have documented the rise of rolled-out neoliberalism. Development agendas are, it is argued, increasingly dominated by the principles of market-driven reforms, social inequality, and a drive towards enhancing the economic competitiveness of the supply side of the economy. However, at the same time, a parallel set of discourses has emerged in the development literature which argues that it is principles of sustainable development that have, in practice, become dominant. The emphasis is, instead, on democratic empowerment, environmental conservation, and social justice. This paper examines the relationships between these ostensibly very different interpretations of contemporary development with an assessment of one of the Labour government's most ambitious planning agendas-the publication in February 2003 of the document Sustainable Communities: Building for the Future. The proposals are promoted as a "step change" in the planning system with a new emphasis on tackling shortages of housing in the South East and reviving the economy of the Thames Gateway area. The paper assesses the different ways in which such programmes can be interpreted and argues that contemporary development practices in countries such as Britain are constituted by a hybridity of approaches and rationalities and cannot be reduced to simple characterisations of rolled-out neoliberalism or sustainable development.

Receptivity to social research by the CGIAR

This paper analyses the way the CGIAR system has incorporated social research in its agenda. Since 1995, the social science staff capacity in the CGIAR has decreased by 24%, and the overall balance of social science research is still significantly tilted away from the core germplasm enhancement, production systems/natural resources management, and technology adoption work - the 'bread and butter' of technology generation and development effort - toward ex-ante and ex-post activities, Further, the bulk of the social science research has low social research content despite the significant expansion of the CGIAR initial goal of increasing the proverbial pile of rice' to poverty alleviation and sustainable food security. The paper concludes that a concerted effort is now required to mainstream social research in the CGIAR system, and this cannot occur without the full support of the CGIAR donors, the CGIAR senior managers, and the centre boards and executive staff.

Key performance indicators (KPIs) and priority setting in using the multi-attribute approach for assessing sustainable intelligent buildings

The main objectives of this paper are to: firstly, identify key issues related to sustainable intelligent buildings (environmental, social, economic and technological factors); develop a conceptual model for the selection of the appropriate KPIs; secondly, test critically stakeholder's perceptions and values of selected KPIs intelligent buildings; and thirdly develop a new model for measuring the level of sustainability for sustainable intelligent buildings. This paper uses a consensus-based model (Sustainable Built Environment Tool- SuBETool), which is analysed using the analytical hierarchical process (AHP) for multi-criteria decision-making. The use of the multi-attribute model for priority setting in the sustainability assessment of intelligent buildings is introduced. The paper commences by reviewing the literature on sustainable intelligent buildings research and presents a pilot-study investigating the problems of complexity and subjectivity. This study is based upon a survey perceptions held by selected stakeholders and the value they attribute to selected KPIs. It is argued that the benefit of the new proposed model (SuBETool) is a ‘tool’ for ‘comparative’ rather than an absolute measurement. It has the potential to provide useful lessons from current sustainability assessment methods for strategic future of sustainable intelligent buildings in order to improve a building's performance and to deliver objective outcomes. Findings of this survey enrich the field of intelligent buildings in two ways. Firstly, it gives a detailed insight into the selection of sustainable building indicators, as well as their degree of importance. Secondly, it tesst critically stakeholder's perceptions and values of selected KPIs intelligent buildings. It is concluded that the priority levels for selected criteria is largely dependent on the integrated design team, which includes the client, architects, engineers and facilities managers.

Qualitative modelling of sustainable energy scenarios: An application and extension of the Bon Qualitative Input-Output model

Climate change is one of the major challenges facing economic systems at the start of the 21st century. Reducing greenhouse gas emissions will require both restructuring the energy supply system (production) and addressing the efficiency and sufficiency of the social uses of energy (consumption). The energy production system is a complicated supply network of interlinked sectors with 'knock-on' effects throughout the economy. End use energy consumption is governed by complex sets of interdependent cultural, social, psychological and economic variables driven by shifts in consumer preference and technological development trajectories. To date, few models have been developed for exploring alternative joint energy production-consumption systems. The aim of this work is to propose one such model. This is achieved in a methodologically coherent manner through integration of qualitative input-output models of production, with Bayesian belief network models of consumption, at point of final demand. The resulting integrated framework can be applied either (relatively) quickly and qualitatively to explore alternative energy scenarios, or as a fully developed quantitative model to derive or assess specific energy policy options. The qualitative applications are explored here.

Sustainable food? Teikei, co-operatives and food citizenship in Japan and the UK

This paper explores in particular how Teikei groups, as forms of Community Supported Agriculture (CSA), operate in Japan, focussing on one particular group. The paper links the Teikei approach to debates around social capital and consumer-citizenship, arguing that pre-existing consumer/citizen institutions may usefully be engaged in developing food citizenship and CSA operations. The discussion is linked to CSA and various other alternative food networks (AFNs) that have grown up in various forms in Japan, the US, the UK and elsewhere in Europe over the past thirty years or so. CSA in similar fashion to Teikei involves bringing producers and consumers closer together in terms of reconnecting the agricultural producer and consumer to aid food traceability and quality (including organic). CSA also exhibits elements of new assemblies of agricultural governance based on enhanced consumer-citizenship where consumers, to varying degrees, have a say in what and how produce is grown and how the land is managed.