800 resultados para American Association of University Instructors in Accounting


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The aim of this article is to analyze the social policy in Latin America in a context of emerging welfare states. To understand the changes one takes into consideration the theories about institutional reform and the transformations produced in the XX century and the beginning of the XXI to substitute a social security regime mainly based on segmentation of benefi ts and on programs to fi ght poverty by another with an institutional and redistributive nature. The paper pays attention in particular to the path of the most developed welfare states of Latin America: Costa Rica, Chile, Argentina, Brasil y Uruguay.

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This research analyses the importance of the training for the promotion of the social economy in two ways: 1) focusing on the characteristics of the educational offer of Social Economy and 2) analyzing its differences regarding to those studies from the Management, entrepreneurship, and innovations areas. To this aim, it is carried out as a first step a literature review of the contributions that study the relationships that can exist between the education and Economy. Then, being based on this previous analysis, we already center our research on the Social Economy sector and its relations with the education system. To get this objective, it has been developed a database that includes all the postgraduate titles related to the Economics area. Likewise, a questionnaire has been designed with the aim of characterize the training in social Economy. As a conclusion, it is obtained that the training in social economy in postgraduate studies in the Spanish Universities is very poor. On the other hand, there are significant differences between Social Economy degrees and Business Management, entrepreneurship and innovation degrees with regard to different aspects such as: values to transmit, competencies, skills, the way of understanding the Economy, etc. Based on these conclusions, different recommendations are proposed in order to promote and boost this other way of doing Economy through the training and education in postgraduate studies.

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Objectives: The main objective of this pilot study was to investigate which standardized functional and physiological test best predicted perceived disability in a single group of 21 individuals diagnosed with osteoarthritis of the hip. Design: Men and women between 60 and 70 years old with osteoarthritis of the hip were selected. If participants passed study criteria, the Western Ontario McMaster University questionnaire (WOMAC), 6 Minute Walk Test (6MWT) and Timed up and Go (TUG), strength testing and aerobic testing were obtained in one single assessment. Results: Regression analysis revealed that wait time, hip abduction strength of the affected side, Aerobic Capacity (VO2 Peak), hip Extension Peak Torque, hip Flexion Peak Torque, TUG and 6MWT were significantly correlated with the WOMAC. Yet, the 6MWT had the highest significant correlation (r = -0.86, p ≤ 0.0001); R2 = 0.75 or 75% with the WOMAC total scores, (r = -0.82, p ≤ 0.0001); R2 = 0.67 or 67% with the WOMAC function and (r = -0.60, p = .002); R2 = 0.36 or 36% with the WOMAC stiffness. While the VO2 Peak revealed the highest significant correlation (r = 0.76, p ≤ .0001); R2 = 0.57 or 57% with the WOMAC pain. Conclusions: The 6MWT and the VO2 Peak seem to be essential functional and physiological assessment tools to determine perceived disability in individuals with hip OA. The perceived disability may provide new or comprehensive knowledge of the disability problems experienced by individuals with osteoarthritis of the hip, and the association of patient perception with objective measures of functional and physiological capacity might strengthen the clinical value of this knowledge.

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In this paper, we present an investigation into using fuzzy methodologies to guide the construction of high quality feasible examination timetabling solutions. The provision of automated solutions to the examination timetabling problem is achieved through a combination of construction and improvement. The enhancement of solutions through the use of techniques such as metaheuristics is, in some cases, dependent on the quality of the solution obtained during the construction process. With a few notable exceptions, recent research has concentrated on the improvement of solutions as opposed to focusing on investigating the ‘best’ approaches to the construction phase. Addressing this issue, our approach is based on combining multiple criteria in deciding on how the construction phase should proceed. Fuzzy methods were used to combine three single construction heuristics into three different pair wise combinations of heuristics in order to guide the order in which exams were selected to be inserted into the timetable solution. In order to investigate the approach, we compared the performance of the various heuristic approaches with respect to a number of important criteria (overall cost penalty, number of skipped exams, number of iterations of a rescheduling procedure required and computational time) on twelve well-known benchmark problems. We demonstrate that the fuzzy combination of heuristics allows high quality solutions to be constructed. On one of the twelve problems we obtained lower penalty than any previously published constructive method and for all twelve we obtained lower penalty than when any of the single heuristics were used alone. Furthermore, we demonstrate that the fuzzy approach used less backtracking when constructing solutions than any of the single heuristics. We conclude that this novel fuzzy approach is a highly effective method for heuristically constructing solutions and, as such, has particular relevance to real-world situations in which the construction of feasible solutions is often a difficult task in its own right.