La confianza en las decisiones de presupuesto de capital: la TIR del comportamiento

En el presente artículo se desarrolla una investigación teórica que permite establecer un modelo matemático para cuantificar la influencia de la confianza de los gerentes en el proceso de presupuesto de capital, en particular sobre la Tasa Interna de Retorno. El Modelo permite concluir que el exceso de confianza es un factor que tiende a elevar esta tasa que esperan recibir los inversionistas tras invertir en determinados proyectos, generando así, en ciertas ocasiones, una toma de decisiones al interior de las empresas basada en cifras sesgadas, comprometiendo así los recursos de la misma.

Alinhamento das práticas de responsabilidade social com a estratégia das instituições de ensino superior: um referencial de governação socialmente responsável gerador de confiança e reputação organizacional

A responsabilidade social é considerada fundamental para a conquista de vantagens competitivas organizacionais. A integração dos seus princípios na estratégia da organização, apresenta-se como uma linha orientadora do foco na satisfação de necessidades das partes interessadas internas e externas. As actuais limitações orçamentais têm afectado significativamente as Instituições de Ensino Superior, nomeadamente as localizadas no interior de Portugal continental, o que dificulta ainda mais a crescente diminuição de estudantes sendo necessário a implementação de estratégias de captação de estudantes nos vários ciclos, fases de idade e locais de proveniência. O sistema de gestão da responsabilidade social, referenciado na NP 4469.1:2008, apresenta um grande desafio ao modelo de gestão das organizações que o implementam, já que este sistema de gestão tem o potencial de optimizar os interesses das diversas partes interessadas. O foco da instituição passa a ser os das suas partes interessadas, maximizando os seus impactes positivos e minimizando os seus impactes negativos em resultado das suas actividades e decisões. O aumento da eficácia organizacional e a equidade dos interesses das partes interessadas, podem clarificar as funções estratégicas das Instituições de Ensino Superior. Os programas e práticas de responsabilidade social implementados nas Instituições de Ensino Superior do interior de Portugal continental são assim estrategicamente vistos, como um factor de diferenciação positiva face às suas congéneres e em consequência, assumido como um factor para a sua sustentabilidade. A presente investigação procura identificar um modelo de governação socialmente responsável que se comprometa com a dinamização de uma estratégia que preveja práticas de responsabilidade social condutoras a aumentos na confiança e reputação organizacionais nos estudantes e colaboradores das Instituições de Ensino Superior. Tendo por base a abordagem de investigação qualitativa, realizaram-se estudos de caso em duas Instituições de Ensino Superior localizadas no Alentejo, recorrendo-se a várias fontes de informação: entrevistas a 45 entrevistados, entre elementos da governação, colaboradores e estudantes, análise documental e observação participante. Como técnica de tratamento dos dados utilizou-se a análise de conteúdo através do software Atlas Ti. Os resultados da investigação empírica permitem identificar que, as duas Instituições de Ensino Superior melhoraram em termos de visibilidade externa e interna, havendo entrevistados que referem uma melhoria na confiança e reputação em resultado da adesão a práticas de responsabilidade social. O líder de uma das Instituições de Ensino Superior é reconhecido pelos seus pares como de elevado compromisso para com os princípios da responsabilidade social enquanto que o outro líder não é reconhecido da mesma forma. Os estudantes entrevistados, não reconhecem vantagens em resultado das práticas de responsabilidade social tanto ao nível da confiança como reputação organizacional; ABSTRACT: Social responsibility is considered essential to the achievement of organizational competitive advantage. The integration of its principles in the organization's strategy, presents itself as a guiding line focus on meeting the needs of internal and external stakeholders. The current budgetary constraints have significantly affected the higher education institutions, further hindering the increasing decline of students being required to implement student recruitment strategies in the various cycles of age stages and places of origin. The management system of social responsibility, referenced in NP 4469.1:2008, presents a major challenge to the model of management of organizations implementing it, since this management system, has the potential to optimize the interests of the various stakeholders. The focus of the institution happens to be out of their stakeholders, maximizing its positive impacts and minimizing the negative impacts as a result of its activities and decisions. Increased organizational effectiveness and equity interests of stakeholders can clarify the strategic functions of the higher education institutions. Social responsibility programs and Social responsibility practices implemented in higher education institutions in the interior of mainland Portugal are so strategically seen as a positive differentiating factor compared to their counterparts and therefore assumed to be a factor in their sustainability. This research seeks to identify socially responsible governance model that is committed to the promotion of a strategy which envisages conducting social responsibility practices to increases in organizational trust and reputation among students and employees of higher education institutions. Based on the qualitative research approach, there were case studies in two higher education institutions located in the Alentejo, making use of several sources of information: interviews with 45 respondents, between elements of governance, employees and students, document analysis and participant observation. As data processing technique was used content analysis by instrumental Atlas Ti. The results of empirical research identifying that the two higher education institutions have improved in terms of internal and external visibility, with respondents who report an improvement in confidence and reputation as a result of adherence to Social responsibility practices. The leader of one of the higher education institutions are recognized by their peers as high commitment to the principles of social responsibility while the other leader is not recognized in the same way. Students do not recognize advantages as a result of social responsibility practices both in terms of trust and organizational reputation.

BULLETIN VULCANOLOGIQUE

Esta nota corresponde al BULLETIN VULCANOLOGIQUE de Journal of the International Association Of Volcanology and Chemistry of the Earths Interior, of the International Union of Geolosy and Geoghysicas. Editor: Dr. Esu Cugusi, Centro di Studio per la geologia técnica, CNR Instituto di Geologia Applicata, Via Budossiana, 18-00184 Roma, Italia.

Existencia del derecho penal del enemigo en el derecho penal internacional

Sin duda alguna, el debate sobre el derecho penal del enemigo es una cuestión que está revolucio­nando el mundo del derecho, en general, y el derecho internacional en particular. Es un debate de actualidad que está llamando la atención de la comunidad académica, en tanto se plantea y se avizora un problema de fondo, en cuanto a la efectiva protección de los derechos humanos, por encima de un discurso de seguridad, que se viene planteando como eje central en la comunidad internacional, en la lucha contra el terrorismo y como estrategia jurídico-política al interior de Estados que dicen llamarse democráticos. Esta situación está revolucionando desde cualquier punto de vista la concepción tradicional del derecho, violentando flagrantemente la dignidad humana como eje central del Estado Social de Derecho, al poner en práctica lo que Jakobs denomina “dere­cho penal del enemigo”, práctica que también se viene fortaleciendo y traspasándose del ejercicio del ius puniendi de los Estados, como manifestación de soberanía, al derecho penal internacional.Abstract Without any doubt, the debate about the penal right of the enemy is a question that is revolutionizing the world of law in a general level, and international right in particular. It is a current debate that is drawing the attention of the academic community, as it poses as a basic problem: the effective protection of the human rights, over a security discourse which is presented as central in the international community in the fight against terrorism, and as a legal-political strategy to the interior of the so called democratic States. This situation is revolutionizing, from different points of view, the traditional conception of law, flagrantly violenting the human dignity as the central axis of the Social State of Right, putting in practice what Jakobs denominates “Criminal law for the enemy”. This practice is being fortified and transferring from the exercise of ius puniendi of the States, as manifestation of sovereignty, to the international penal right.

A phenomenological study of contemplative experiences : implications for interior design

This research reports on a project concerned with the relationship between the person and the environment in the context of achieving a contemplative or existential state – a state which can be experienced either consciously or subconsciously. The need for such a study originated with the desire to contribute to the design of multicultural spaces which could be used for a range of activities within the public and the personal arena, activities including contemplation, meditation and prayer. The concept of ‘sacred’ is explored in the literature review and in primary interviews with the participants of this study. Given that the word ‘sacred’ is highly value-laden and potentially alienating for some people, it was decided to use the more accessible term ‘contemplative’. The outcomes of the study inform the practice of interior design and architecture which tends currently to neglect the potential for all spaces to be existentially meaningful. Informed by phenomenological methodology, data were collected from a diverse group of people, using photo-elicitation and interviews. The technique of photo-elicitation proved to be highly effective in helping people reveal their everyday lived experience of contemplative spaces. Reflective analysis (Van Manen 2000) was used to explore the data collected. The initial stage of analysis produced three categories of data: varying conceptions of contemplation, aspects of the person involved in the contemplation, and aspects of environment involved in contemplation. From this, it was found that achieving a state of contemplation involves both the person and the environment in a dialectic process of unfolding. The unfolding has various physical, psycho-social, and existential dimensions or qualities which operate sequentially and simultaneously. Two concepts emerged as being central to unfolding: ‘Cleansing’ and ‘Nothingness’. Unfolding is found to comprise the Core; Distinction; Manifestation; Cleansing; Creation; and Sharing. This has a parallel with Mircea Eliade’s (1959) definition of sacred as something that manifests itself as different from the profane. The power of design, re-contextualization through utility and purpose, and the existential engagements between the person and environment are used as a basis for establishing the potential contribution of the study to interior design. In this way, the study makes a contribution to our understanding of how space and its elements inspire, support and sustain person environment interaction – particularly at the existential level – as well as to our understanding of the multi-dimensional and holistic nature of this interaction. In addition, it points to the need for a phenomenological re-conceptualisation of the design/client relationship. In summary, the contributions of this research are: the exploration of contemplative experience as sacred experience; an understanding of the design of space as creating engagement between person and environment; a rationale for the introduction of a phenomenological approach to the relationship between designer and clients; and raising awareness of the spiritual in a holistic approach to design.

Rhetoric of landscape architecture and interior design discourses : preparation for cross-disciplinary practice

The rhetoric of the pedagogic discourses of landscape architectural students and interior design students is described as part of a doctoral study undertaken to document practices and orientations prior to cross-disciplinary collaboration. We draw on the theoretical framework of Basil Bernstein, an educational sociologist, and the rhetorical method of Kenneth Burke, a literary dramatist, to study the grammars of ‘landscape’ representation employed within these disciplinary examples. We investigate how prepared final year students are for working in a cross-disciplinary manner. The discursive interactions of their work, as illustrated by four examples of drawn images and written text, are described. Our findings suggest that we need to concern ourselves aspects of our pedagogic discourse that brings uniqueness and value to our disciplines ,as well as that shared discourses between disciplines.

Proceedings of the Interior Space in Other Places : An IDEA [Interior Design/Interior Architecture Educators Association] Symposium [Edited Volume of Proceedings]

Conference curatorial outline The focus of this symposium was to question whether interior design is changing relative to local conditions, and the effect globalization has on the performance of regional, particularly Southern hemisphere identities. The intention being to understand how theory and practice is transposed to ‘distant lands’, and how ideas shift from one place to another. To this extent the symposium invited papers on the export, translation and adoption of theories and practices of interior design to differing climates, cultures, and landscapes. This process, sometimes referred to as a shift from ‘the centre to the margins’, seeks new perspectives on the adoption of European and US design ideas abroad, as well as their return to their place of origin. Papers were invited from a range of perspectives including the export of ideas/attitudes to interior spaces, history of interior spaces abroad, and the adoption of ideas/processes to new conditions. Paralleling this trafficking of ideas are broader observations about interior space that emerge through specificity of place. These include new and emerging directions and differences in our understanding of interiority; both real and virtual, and an ever-changing relationship to city, suburb and country. Keeping within the Symposium theme the intention was to examine other places, particularly on the margins of the discipline’s domain. Semantic slippage aside, there are a range of approaches that engage outside events and practices enabling a transdisciplinary practice that draws from other philosophical and theoretical frameworks. Moreover as the field expands and new territories are opened up, the virtual worlds of computer gaming, animations, and interactive environments, both rely on and produce new forms of expression. This raises questions about the extent such spaces adopt or translate existing theory and practice, that is the transposition from one area to another and their return to the discipline.

Web crippling tests of hollow flange channel beams – end one flange and interior one flange load cases

LiteSteel beam (LSB) is a new cold-formed steel hollow flange channel section produced using a patented manufacturing process involving simultaneous cold-forming and dual electric resistance welding. The LSBs were commonly used as floor joists and bearers with web openings in residential, industrial and commercial buildings. Due to the unique geometry of LSBs, as well as its unique residual stress characteristics and initial geometric imperfections resultant of manufacturing processes, much of the existing research for common cold-formed steel sections is not directly applicable to LSBs. Many research studies have been carried out to evaluate the behaviour and design of LSBs subject to pure bending actions, predominant shear and combined actions. However, to date, no investigation has been conducted into the web crippling behaviour and strength of LSB sections. Hence detailed experimental studies were conducted to investigate the web crippling behaviour and strengths of LSBs under EOF (End One Flange) and IOF (Interior One Flange) load cases. A total of 26 web crippling tests was conducted and the results were compared with current AS/NZS 4600 design rules. This comparison showed that AS/NZS 4600 (SA, 2005) design rules are very conservative for LSB sections under EOF and IOF load cases. Suitable design equations have been proposed to determine the web crippling capacity of LSBs based on experimental results. This paper presents the details of this experimental study on the web crippling behaviour and strengths of LiteSteel beams under EOF and IOF load cases.

Sensor fault-resilient control of interior permanent-magnet synchronous motor drives

In a conventional ac motor drive using field-oriented control, a dc-link voltage, speed, and at least two current sensors are required. Hence, in the event of sensor failure, the performance of the drive system can be severely compromised. This paper presents a sensor fault-tolerant control strategy for interior permanent-magnet synchronous motor (IPMSM) drives. Three independent observers are proposed to estimate the speed, dc-link voltage, and currents of the machine. If a sensor fault is detected, the drive system isolates the faulty sensor while retaining the remaining functional ones. The signal is then acquired from the corresponding observer in order to maintain the operation of the drive system. The experimental results provided verify the effectiveness of the proposed approach.

Integrating LED lighting design strategies with side daylighting systems to improve interior lighting design of office buildings

A high contrast ratio between windows and surrounding walls may lead to office workers visual discomfort that could negatively affect their satisfaction and productivity. Consequently, occupants may try to adapt their working environment by closing blinds and/ or turning on the lights to enhance indoor visual comfort, which can reduce predicted energy savings. The hypothesis of this study is that reducing luminance contrast ratio on the window wall will improve window appearance which potentially will reduce visual discomfort and decrease workers interventions. Thus, this PhD research proposes a simple strategy to diminish the luminance contrast on the window wall by increasing the luminance of the areas surrounding the windows using supplementary light emitting diode (LED) systems. To test the hypothesis, this investigation will involve three experiments in different office layouts with various window types and orientations in Brisbane, Australia. It will assess user preferences for different luminance patterns in windowed offices featuring flexible, lowpower LED lighting installations that allows multiple lighting design options on the window wall. Detailed luminance and illuminance measures will be used to match quantitative lighting design assessment to user preferences.

"Klo-KU-BA", Hans and Elizabeth Krakauer's first marital apartment in the basement of the Jewish Hospital; Hannover, Germany Architecture; Residences; Interior

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Interior view of the synagogue where David Dublon was cantor or rabbi; Dülmen, Germany Synagogues; Interior

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