Impacto de los factores interculturales en la implementación de un efectivo control de gestión en las organizaciones

Este trabajo pretende de una manera tanto teórica como práctica, estudiar la relación que pueda existir entre la interculturalidad y el Management Control System, para ello se realiza una revisión bibliográfica de los trabajos empíricos y teóricos desarrollados hasta el momento sobre el tema. Se comienza con la revisión de los diferentes conceptos que puedan hacer alusión a la interculturalidad, y los MCS (o contemple variables cercanas en relación a este), se delimita el tema y se procede a su clasificación hasta llegar a la estructuración de la definición de los constructos que integren los conceptos de interculturalidad y MCS. De igual manera, se operacionalizan las variables para poder generar un análisis practico utilizando estadística cuantitativa. Finalmente presentamos los resultados que demuestran el grado de importancia percibido por encuestados de filiales localizadas en diferentes países de Latino América de la empresa Agrocampo S.A.S, con el fin de presentar conclusiones que integren los dos temas de análisis.

Observatorio del tratado de libre comercio entre Colombia y la Unión Europea (Irlanda, Italia, Letonia, Lituania y Luxemburgo): Análisis del perfil de una PYME en Colombia para su internacionalización

El siguiente trabajo presenta recomendaciones orientadas a las Pymes Colombianas en cuanto a un proceso de internacionalización de sus productos en Irlanda, Italia, Letonia, Lituania y Luxemburgo, países pertenecientes a la Unión Europea; basados en el análisis de barreras de entrada, Tratado de Libre Comercio entre la Unión Europea y Colombia, así como el comportamiento de la balanza comercial entre ellos. Con el siguiente análisis, consolidamos información necesaria y útil para llevar a cabo la construcción de un plan de trabajo orientado a penetrar mercados europeos, generando un mayor alcance y crecimiento en clientes; para lograr una mayor visibilidad principalmente de los productos y del país, creando una necesidad en los mercados penetrados. Con el fin anteriormente mencionado, es que se hace un recorrido desde los conceptos básicos, pasando por la ruta exportadora y barreras hasta llegar a plantear oportunidades en esos mercados de la Unión Europea. Dentro de los conceptos básicos se hace mención a lo que significa una Pyme, foco principal de nuestro trabajo, resaltando su importancia dentro de la sociedad y principalmente en la economía de un país, aportando en la balanza comercial en el momento que se comienza un proceso de exportación de productos. Este análisis durante su desarrollo conlleva a plantear una serie de conclusiones y recomendaciones que serán de gran utilidad para los empresarios con intensión exportadora, así como también de brindar un aporte enriquecedor desde la mirada de futuras profesionales que en este documento plasman conocimientos obtenidos durante cinco años, además de la habilidad en la selección y búsqueda de información específica que sirve de apoyo para la presentación de este valioso tema.

Eficiencia de los sistema de salud en los países de América Latina y del Caribe desde el indicador de esperanza de vida al nacer para los años 1990 y 2012 frente al gasto total en salud como porcentaje del producto interno bruto para el año 1995 y 2012 “una oportunidad de brenchmarking para el sistema de protección social colombiano”

Para los países emergentes en América Latina y El Caribe se hace necesario determinar la eficiencia de su sistema de salud para generar beneficios a su población desde el indicador de esperanza de vida al nacer y los recursos que se hacen uso desde Colombia en comparación con sus homólogos. Se evidencia que a pesar de Colombia poseer una economía fuerte durante el análisis de los dos momentos se mantiene en la tendencia general de los demás países y con los mismos resultados del indicador. A su vez se concluye que el momento en que se tomaron las decisiones de cambio del sistema de salud es un factor diferenciador en los resultados obtenidos como fue el caso de Costa Rica identificado con el de mejor desempeño en la relación Indicador de esperanza de vida al nacer y Porcentaje de gasto en salud como parte del Producto interno bruto.

Information provision in procurement auctions

We analyze the optimal provision of information in a procurement auction with horizontally differentiated goods. The buyer has private information about her preferred location on the product space and has access to a costless communication device. A seller who pays the entry cost may submit a bid comprising a location and a minimum price. We characterize the optimal information structure and show that the buyer prefers to attract only two bids. Further, additional sellers are inefficient since they reduce total and consumer surplus, gross of entry costs. We show that the buyer will not find it optimal to send public information to all sellers. On the other hand, she may profit from setting a minimum price and that a severe hold-up problem arises if she lacks commitment to set up the rules of the auction ex-ante.

Ovenbird (Seiurus aurocapilla) Territory Placement Near Seismic Lines is Influenced by Forest Regeneration and Conspecific Density

The boreal forest of western Canada is being dissected by seismic lines used for oil and gas exploration. The vast amount of edge being created is leading to concerns that core habitat will be reduced for forest interior species for extended periods of time. The Ovenbird (Seiurus aurocapilla) is a boreal songbird known to be sensitive to newly created seismic lines because it does not include newly cut lines within its territory. We examined multiple hypotheses to explain potential mechanisms causing this behavior by mapping Ovenbird territories near lines with varying states of vegetation regeneration. The best model to explain line exclusion behavior included the number of neighboring conspecifics, the amount of bare ground, leaf-litter depth, and canopy closure. Ovenbirds exclude recently cut seismic lines from their territories because of lack of protective cover (lower tree and shrub cover) and because of reduced food resources due to large areas of bare ground. Food reduction and perceived predation risk effects seem to be mitigated once leaf litter (depth and extent of cover) and woody vegetation cover are restored to forest interior levels. However, as conspecific density increases, lines are more likely to be used as landmarks to demarcate territorial boundaries, even when woody vegetation cover and leaf litter are restored. This behavior can reduce territory density near seismic lines by changing the spatial distribution of territories. Landmark effects are longer lasting than the effects from reduced food or perceived predation risk because canopy height and tree density take >40 years to recover to forest interior levels. Mitigation of seismic line impacts on Ovenbirds should focus on restoring forest cover as quickly as possible after line cutting.

Hitting emissions targets with (statistical) confidence in multi-instrument Emissions Trading Schemes

A means of assessing, monitoring and controlling aggregate emissions from multi-instrument Emissions Trading Schemes is proposed. The approach allows contributions from different instruments with different forms of emissions targets to be integrated. Where Emissions Trading Schemes are helping meet specific national targets, the approach allows the entry requirements of new participants to be calculated and set at a level that will achieve these targets. The approach is multi-levelled, and may be extended downwards to support pooling of participants within instruments, or upwards to embed Emissions Trading Schemes within a wider suite of policies and measures with hard and soft targets. Aggregate emissions from each instrument are treated stochastically. Emissions from the scheme as a whole are then the joint probability distribution formed by integrating the emissions from its instruments. Because a Bayesian approach is adopted, qualitative and semi-qualitative data from expert opinion can be used where quantitative data is not currently available, or is incomplete. This approach helps government retain sufficient control over emissions trading scheme targets to allow them to meet their emissions reduction obligations, while minimising the need for retrospectively adjusting existing participants’ conditions of entry. This maintains participant confidence, while providing the necessary policy levers for good governance.

Video activity extraction and reporting with incremental unsupervised learning

The present work presents a new method for activity extraction and reporting from video based on the aggregation of fuzzy relations. Trajectory clustering is first employed mainly to discover the points of entry and exit of mobiles appearing in the scene. In a second step, proximity relations between resulting clusters of detected mobiles and contextual elements from the scene are modeled employing fuzzy relations. These can then be aggregated employing typical soft-computing algebra. A clustering algorithm based on the transitive closure calculation of the fuzzy relations allows building the structure of the scene and characterises the ongoing different activities of the scene. Discovered activity zones can be reported as activity maps with different granularities thanks to the analysis of the transitive closure matrix. Taking advantage of the soft relation properties, activity zones and related activities can be labeled in a more human-like language. We present results obtained on real videos corresponding to apron monitoring in the Toulouse airport in France.

How not to do things with words

If philosophy and poetry are to illuminate each other, we should first understand their tendencies to mutual antipathy. Examining (and, where possible, correcting) mutual misapprehension is part of this task. J. L. Austin's remarks on poetry offer one such point of entry: they are often cited by poets and critics as an example of philosophy's blindness to poetry (I). These remarks are complex and their purpose obscure—more so than those who take exception to them usually allow or admit (II). But it is reasonable to think that, for all his levity at their expense, what Austin offers poets is exemption from forms of commitment. Since such exemption is precisely what poets and critics have sought, this diagnosis is eirenic (III). This exemption has a price, but it may be affordable (IV).

Ballet-Granite

Live Performance, Szuper Gallery + Curtain Razors Dur: 50 mins NTSC HD 2011 Direction/Conception - Susanne Clausen, Pavlo Kerestey, Michele Sereda Performance Installation - Susanne Clausen, Pavlo Kerestey Performers - Jason Cawood, Susanne Clausen, Blair Fornwald, Morgan Garneau, John Hampton, Pavlo Kerestey, Michele Sereda Cave Video - Susanne Clausen and Pavlo Kerestey Sound scape - Szuper Gallery Voice - Michele Sereda Ballet Band - Billy Hughes, Trent Mailander and Otis Young Music - Dance of the Spirits - Danilo Villalta Technical Direction - Kenneth Young Stage Management - Paul Crepeau Sound Support - Jeff Morton Structural Design Consultant - James Phillips and Caragana Production Design Inc Set Assistants - Rebbeca Donison and Shelby Lowe Headress - Alla Sidorenko Costume consultation - Dean Renwick Documentation, Still - Carey Shaw, Szuper Gallery Documentation, Moving - Gabriel Yahyahkeekoot Administration + PR - Carey Shaw and the Mackenzie Art Gallery Poster Design - Rio Saxon Design Produced by Curtain Razors and Szuper Gallery in collaboration with the Mackenzie Art Gallery with the support of the Canada Council for the Arts, the Saskatchewan Arts Board and the City of Regina Arts Advisory Committee.

Anthrenus (anthrenus) augustefasciatus (coleoptera: dermstidae), a species new to Britain

An account of the discovery of a dermestid beetle new to Britain, Anthrenus (A.) angustefasciatus (Ganglebauer), is described. Three individuals were found on Oxeye daisy at Holme Green, Berkshire in May 2014. A brief description of the features separating A. angustefasciatus from A. pimpinellae (F.) is given. Morphological measurements of the specimens were taken and compared with similar measurements of A. angustefasciatus from the Mediterranean region. The possible modes of entry into the country are discussed along with the likelihood of finding further populations of A. angustefasciatus occurring in Britain.

The polychaete worm Nereis diversicolor increases mercury lability and methylation in intertidal mudflats

The polychaete worm Nereis diversicolor engineers its environment by creating oxygenated burrows in anoxic intertidal sediments. The authors carried out a laboratory microcosm experiment to test the impact of polychaete burrowing and feeding activity on the lability and methylation of mercury in sediments from the Bay of Fundy, Canada. The concentration of labile inorganic mercury and methylmercury in burrow walls was elevated compared to worm-free sediments. Mucus secretions and organic detritus in worm burrows increased labile mercury concentrations. Worms decreased sulfide concentrations, which increased Hg bioavailability to sulfate-reducing bacteria and increased methylmercury concentrations in burrow linings. Because the walls of polychaete burrows have a greater interaction with organisms, and the overlying water, the concentrations of mercury and methylmercury they contain is more toxicologically relevant to the base of a coastal food web than bulk samples. The authors recommend that researchers examining Hg in marine environments account for sediment dwelling invertebrate activity to more fully assess mercury bioavailability.

Spatial regulation and international differences in housebuilding industries

Housebuilding firms vary across the world in size and in the scope of their activities. This variety may seem surprising in an industry with open technologies and ease of entry. While market and technological factors may go some way to explain such differences, much of the causes of variation lie in dissimilarities in regulatory and institutional frameworks. These themes are explored through a comparative analysis of the structure of the residential development industry in Australia, the UK and the USA and in analysis of firm size hierarchies. The firm concentration ratio is much higher in the UK than the other two countries and the reasons may lie in the geography of the country but also in the peculiarities of its planning system.

Att bli, att vara och att ha varit - om ingångar i och utgångar ur Jehovas vittnen i Sverige

Summary To become, to be and to have been: about the  Jehovah’s Witnesses The Watchtower Bible and Tract Society, in the following text referred to as the Jehovah’s Witnesses or “the organisation”, is a worldwide Christian organisation with about 6.7 million members. The organisation has many times, without any success so far, proclaimed Armageddon when they expect Jehovah to return to Earth. They interpret the Bible in their own, often very literal way, and require their members to live according to these interpretations. Among the consequences of this, members are forbidden to vote, to do military service or to receive blood transfusions. Apart from attending the three weekly meetings, members are expected to be active in missionary work, known as “publishing”. If a member fails to do a certain number of hours’ publishing, he or she risks being deprived of active membership status Sweden in general is considered to be a society where the population is not very religious. The formerly state-governed Lutheran church has lost its influence and the vast majority of ordinary Swedes do not visit church on other occasions than weddings, funerals or christenings. Expressing one’s own religious values has become somewhat of a private matter where publicity is seldom appreciated, which is contrary to the practice of the Jehovah’s Witnesses. This is one of the reasons why the Jehovah’s Witnesses are commonly perceived by average Swedes as a “suspicious” religious organisation. The aim and methods of the study This dissertation seeks to describe and investigate the entering and leaving of a highly structured and hierarchical religious community, exemplified in this case by the Jehovah’s Witnesses. What are the thoughts and aspirations of someone who is considering becoming a Jehovah’s Witness? What are the priorities and what experiences seem important when a person is going through such a process? And when this person has finally reached his or her goal of becoming a member, is it the same motivation that makes him or her stay in the organisation for longer periods of time, possibly for the rest of their lives, or does it change during the process of entering, or does this motivation change its character during the transition from entering to being a regular member? Why do some of the members change their attitude to the Jehovah’s Witnesses from rejoicing to bitterness? And how does this process of exit manifest itself? In what way is it different from the process of entry? The respondents in this study were chosen from both active members of the Jehovah’s Witnesses in Sweden and those who have left the organisation for personal reasons. Repeated interviews with ten active members of the organisation have been conducted in the course of the study and compared to equal numbers of former members. The interviews have been semi-structured to deal with questions of how a person has come into contact with the organisation; how they retrospectively experienced the process of entry; the reasons for becoming a member. Questions have also been asked about life in the organisation. The group of “exiters” have also been asked about the experience of leaving, why they wanted to leave, and how this process was started and carried out. In addition to this I have analysed a four-year diary describing the time inside and the process of leaving the organisation. This has given me an extra psychological insight into the inner experience of someone who has gone through the whole process. The analysis has been done by categorising the content of the transcribed interviews. An attempt to outline a model of an entry and exit process has been made, based on ideas and interpretations presented in the interviews. The analysis of the diary has involved thorough reading, resulting in a division of it into four different parts, where each part has been given a certain key-word, signifying the author’s emotional state when writing it. A great deal of the information about the Jehovah’s Witnesses has been collected through discussion boards on the Internet, informal talks with members and ex-members, interviews with representatives of the organisations during visits to its different offices (Bethels), such as St. Petersburg, Russia, and Brooklyn, New York, USA. The context Each organisation evolves in its own context with its own norms, roles and stories that would not survive outside it. With this as a starting point, there is a chapter dedicated to the description of the organisation’s history, structure and activities. It has been stated that the organisation’s treatment of its critical members and the strategies for recruiting new members have evolved over the years of its history. At the beginning there was an openness allowing members to be critical. As the structure of the organisation has become more rigid and formalised, the treatment of internal critics has become much less tolerated and exclusion has become a frequent option. As a rule many new members have been attracted to the organisation when (1) the day of Armageddon has been pronounced to be approaching; (2) the members of the organisation have been persecuted or threatened with persecution; and (3) the organisation has discovered a “new market”. The processes for entering and exiting How the entering processes manifest themselves depends on whether the person has been brought up in the organisation or not. A person converting as an adult has to pass six phases before being considered a Jehovah’s Witness by the organisation. These are:  Contact with the Jehovah’s Witnesses, Studying the bible with members of the organisation, Questioning, Accepting, Being active as publisher (spreading the belief), Being baptised.  For a person brought up in the organisation, the process to full membership is much shorter:   Upbringing in the organisation, Taking a stand on the belief, Being baptised. The exit process contains of seven phases:   Different levels of doubts, Testing of doubts, Turning points, Different kinds of decisions, Different steps in executing the decisions, Floating, a period of emotional and cognitive consideration of membership and its experiences, Realtive neutrality.   The process in and the process out are both slow and are accompanied with anguish and doubts. When a person is going through the process in or out of the organisation he or she experiences criticism. This is when people around the adept question the decision to continue in the process. The result of the criticism depends on where in the process the person is. If he or she is at the beginning of the process, the criticism will probably make the person insecure and the process will slow down or stop. If the criticism is pronounced in a later phase, the process will probably speed up. The norms of the organisation affect the behaviour of the members. There are techniques for inclusion that both bind members to the organisation and shield them off from the surrounding society. Examples of techniques for inclusion are the “work situation” and “closed doors”. The work situation signifies that members who do as the organisation recommends – doing simple work – often end up in the same branch of industry as many other Jehovah’s Witnesses. This often means that the person has other witnesses as workmates. If the person is unemployed or moves to another town it is easy to find a new job through connections in the organisation. Doubts and exclusions can lead to problems since they entail a risk of losing one’s job. This can also result in problems getting a new job. Jehovah’s Witnesses are not supposed to talk to excluded members, which of course mean difficulties working together. “Closed doors” means that members who do as the organisation recommends – not pursuing higher education, not engaging in civil society, working with a manual or in other way simple job, putting much time into the organisation – will, after a long life in the organisation, have problems starting a new life outside the Jehovah’s Witnesses. The language used in the organisation shows the community among the members, thus the language is one of the most important symbols. A special way of thinking is created through the language. It binds members to the organisation and sometimes it can work as a way to get back into the normative world of the organisation. Randall Collins’s (1990, 2004) thoughts about “emotional energy” have enabled an understanding of the solidarity and unity in the organisation. This also gives an understanding of the way the members treat doubting and critical members. The members who want to exit have to open up the binding/screening off. A possible way to do that is through language, to become aware of the effect the language might have. Another way is to search for emotional energy in another situation. During the exit process, shame might be of some importance. When members become aware of the shame they feel, because they perceive they are “acting a belief”, the exit process might accelerate.

Restrições verticais no setor automotivo: barreiras à entrada de novos concessionários

Os objetivos deste trabalho são (i) revisar a literatura econômica sobre restrições verticais, destacando efeitos pró-eficiência e anticompetitivos de sua adoção; (ii) apresentar aspectos institucionais da adoção de restrições verticais na distribuição de automóveis novos nos Estados Unidos e no Brasil, analisando a evolução recente da relação entre montadoras e concessionárias de automóveis no país; e (iii) investigar, a partir de dados sobre a localização de concessionárias no Brasil e sobre os condicionantes da demanda e da oferta de automóveis no país, os efeitos da entrada de concessionárias em mercados previamente monopolizados. Com relação a este último objetivo, um modelo de escolha binária foi adaptado de Bresnahan e Reiss (1990), a partir do qual concluiu-se que os custos fixos de entrada de uma segunda concessionária parecem ser, em média, menores do que os custos fixos da entrada da primeira concessionária, e que os lucros de duopólio parecem ser significativamente menores do que os de monopólio, indicando, ao contrário do observado em Bresnahan e Reiss (1990) com relação ao mercado norte-americano, concorrência entre concessionárias. Finalmente, possíveis implicações destas conclusões são discutidas.

Fatores críticos relativos à abertura do setor de transporte de petróleo e derivados

Em decorrência do atual processo de transformação da indústria do petróleo no Brasil, iniciado com base na Nova Lei do Petróleo - Lei n° 9.478, de 6 de agosto de 1997, assim como da respectiva abertura do mercado nacional, que poderá se consolidar a partir do ano 2001, são esperadas mudanças na estrutura da cadeia petrolífera brasileira. Tais modificações deverão ser causadas pelo aumento da concorrência, como conseqüência da entrada de novos agentes no setor, bem como entre o produto nacional e o importado, caracterizando um novo cenário de cunho competitivo no mercado de derivados de petróleo. Desta forma, a importação e exportação de petróleo e seus derivados por novos agentes, associado com a movimentação destes produtos e a utilização da infra-estrutura existente para transporte e armazenagem, são questões que merecem análises e considerações, sob a ótica da regulação. Dentro deste processo em curso, é fundamental a avaliação do grau da regulação, uma vez que os mercados legais, estruturados para a competição, atuam dentro de um contexto de regras preestabelecidas e que economias de mercado totalmente desregulamentadas podem acarretar sérias desigualdades para a sociedade. Esta dissertação tem por objetivo analisar quais são os principais fatores críticos, de cunho administrativo e econômico, que devem ser considerados na abertura do setor de transporte de petróleo e seus derivados a outros agentes, de modo a se obter uma efetiva transição para uma economia orientada pelo mercado, dentro do novo modelo de Estado Regulador. Trata-se de uma pesquisa explicativa, por explicitar tais fatores críticos, assim como exploratória, pois é realizada em área onde existe pouco conhecimento e experiência disponível no País, bem como bibliográfica e documental, uma vez que se apoia na consulta a leis, decretos, portarias, documentos de órgãos públicos, livros, artigos etc. O processo de investigação consiste no levantamento da evolução histórica do setor, até o momento atual, na pesquisa da legislação e regulamentação em vigor, dos princípios da teoria da regulação e da experiência internacional, na análise descritiva do setor de transportes nacional, limitando-se ao transporte marítimo e dutoviário de petróleo e derivados, efetuando uma análise crítica do setor frente à Lei 9.478/97 e a abertura do mercado. O estudo identifica os fatores críticos que permitem criar as condições para o estabelecimento de um mercado orientado pela competição, ou seja, a existência de elementos básicos como oferta, demanda, acessibilidade aos serviços pela sociedade, qualidade e segurança, informação sobre preço e utilização dos produtos ou serviços e adequada fiscalização pelo Estado. Tais fatores estão associados ao acesso a informações, ao controle de tarifas, ao estabelecimento de condições de entrada e saída do mercado, ao controle da qualidade dos serviços prestados e à criação de um ambiente de transição de um regime controlado para um regime de mercado competitivo.