Factores para la implementación eficiente de un sistema de control de gestión en las organizaciones

La implementación del MCS es una necesidad que demandan las organizaciones en la medida en que incrementan de tamaño, pero la experiencia muestra que esta metodología tiene casos de éxito como de fracaso, por lo que es importante identificar y contemplar los factores que influyen en la implementación para que el sistema sea efectivo. Este proyecto pretende analizar las variables y herramientas para la implementación de un MCS en una organización. Para este análisis se hizo una amplia revisión literaria teórica y práctica. Finalmente el resultado que se obtuvo fue definir cuáles son los factores determinantes para la implementación de un MCS efectivo en una empresa.

Implementation of ‘School Back’ by the ‘Core’ technique in a factory of geotextiles to prevent back pain

Introduction: This article aims to show an alternative intervention for the prevention and control of back pain to the people of a production plant of geotextiles for the construction exposed to handling and awkward postures through the implementation of the Back School using the CORE technique. This technique being understood as trainer of the stability musculature of the spine; whose benefit is proportionate the muscular complex of the back, stability and avoid osteomuscular lesions and improved posture. Objective: To present the results about the implementation of the back school by the CORE technique for prevention of back pain in a population of forty-eight male collaborators. Materials and methods: The back school began with talks of awareness by the occupational health physician explaining the objectives and benefits of it to all participants. Once this activity was done, was continued to evaluate all plant employees to establish health status through the PAR-Q questionnaire, who were surveyed for the perception of pain using visual analog scale (VAS) and stability was determined column through the CORE assessment, to determine the training plan. Then, were made every six months the revaluations and implementation of a survey of assistant public perception to identify the impact of the implementation of the school back on the two variables referred (pain perception and stability of column). Results: The pain perception according VAS increased in the number of workers asymptomatic in 12% and based in the satisfaction survey 94% of population reported that with the development of this technique decrease the muscle fatigue in lumbar level; and 96% of population reported an improvement in the performance of their work activities. Discussion: Posterior to the analysis of all results, it is interpreted that back schools practice through CORE technique, contributes to the prevention and / or control of symptoms at the lumbar level in population of productive sector exposed to risks derived from the physical load, provided that ensure its continuously development and supervised for a competent professional.

Impacto del sistema de control de gestión en el aprendizaje de las empresas multidomésticas del sector automotriz de Colombia

Las empresas multidomesticas en su direccionamiento estratégico necesitan de un sistema de control de gestión que les permita entender cómo se está desarrollando su estrategia en los diferentes mercados, frente a los objetivos planteados, de esta forma la implementación de estos sistemas de gestión generan la posibilidad de poder medir, valorar e informar sobre el cumplimiento y la evolución de los resultados previstos y ser un apoyo para la estrategia de mercados multidomesticos. Frente al contexto actual colombiano, se encontro que el mercado del sector automotriz, conformado por empresas multinacionales con una administración estratégica multidomestica, está cada vez más competitivos.Mediante la utilización de los sistemas de control de gestión es posible establecer e identificar variables que fomenten el aprendizaje organizacional, un campo de investigación académica y de práctica profesional el cual permite desarrollar variables claves dentro de la organización como lo son la innovación, la estrategia, la productividad y la toma de decisiones. Variables que favorecen el dinamismo y sostenibilidad del sector automotriz y las organizaciones que la conforman. Así garantizan un mayor aprendizaje creciente en el tiempo, por medio del cual se garantiza la perfecta armonía entre todos los empleados sin jerarquizacion y filtros para la información, dando paso al aprendizaje. Por medio de encuestas a directivos de las empresas mencionadas fue posible obtener conclusiones y encontrar similitudes entre el panorama actual contado por ellos mismos y lo que previamente se formulaba basados en fuentes teóricas, demostrando el real impacto de los sistemas de control de gestión en el aprendizaje de las empresas multidomesticas del sector automotriz en Colombia.

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.

Corporate valuation and governance: evidence from Colombia

We examine for the first time the association of different measures of ownership and control, and separation ratios with firm’s value and performance for 108 non-financial firms that traded their stock during the period 1998 to 2002. We found that large blockholders exert a positive influence upon firm’s valuation and performance, which validates the positive monitoring approach of large shareholders, but also found that this relation is not monotone implying that when separation of control and ownership tends to increase, a negative effect is exerted on firm’s valuation. Furthermore, we report first estimates of a survey of corporate governance practices conducted in 2004 for 43 Colombian non-financial companies. The index’s scores suggest that implementation of good governance in Colombian firms has been slow and poor as measured by the average of the Index that is below half the maximum attainable value. Regrettably, we did not find any support to recent theories that predict a positive association between good governance practices, measured by the CGI, and performance. At most there exists a positive relationship for sub-index but the results were not statistically significant in general.

Higher Education Quality and Guidance : efficacy of a career celf-management seminar for undergraduates

Monogr??fico con el t??tulo: "Calidad en la Educaci??n Superior: una visi??n en perspectiva"

A dynamic knowledge-based decision support system to handle solids separation problems in activated sludge systems: development and validation

El sistema de fangs activats és el tractament biològic més àmpliament utilitzat arreu del món per la depuració d'aigües residuals. El seu funcionament depèn de la correcta operació tant del reactor biològic com del decantador secundari. Quan la fase de sedimentació no es realitza correctament, la biomassa no decantada s'escapa amb l'efluent causant un impacte sobre el medi receptor. Els problemes de separació de sòlids, són actualment una de les principals causes d'ineficiència en l'operació dels sistemes de fangs activats arreu del món. Inclouen: bulking filamentós, bulking viscós, escumes biològiques, creixement dispers, flòcul pin-point i desnitrificació incontrolada. L'origen dels problemes de separació generalment es troba en un desequilibri entre les principals comunitats de microorganismes implicades en la sedimentació de la biomassa: els bacteris formadors de flòcul i els bacteris filamentosos. Degut a aquest origen microbiològic, la seva identificació i control no és una tasca fàcil pels caps de planta. Els Sistemes de Suport a la Presa de Decisions basats en el coneixement (KBDSS) són un grup d'eines informàtiques caracteritzades per la seva capacitat de representar coneixement heurístic i tractar grans quantitats de dades. L'objectiu de la present tesi és el desenvolupament i validació d'un KBDSS específicament dissenyat per donar suport als caps de planta en el control dels problemes de separació de sòlids d'orígen microbiològic en els sistemes de fangs activats. Per aconseguir aquest objectiu principal, el KBDSS ha de presentar les següents característiques: (1) la implementació del sistema ha de ser viable i realista per garantir el seu correcte funcionament; (2) el raonament del sistema ha de ser dinàmic i evolutiu per adaptar-se a les necessitats del domini al qual es vol aplicar i (3) el raonament del sistema ha de ser intel·ligent. En primer lloc, a fi de garantir la viabilitat del sistema, s'ha realitzat un estudi a petita escala (Catalunya) que ha permès determinar tant les variables més utilitzades per a la diagnosi i monitorització dels problemes i els mètodes de control més viables, com la detecció de les principals limitacions que el sistema hauria de resoldre. Els resultats d'anteriors aplicacions han demostrat que la principal limitació en el desenvolupament de KBDSSs és l'estructura de la base de coneixement (KB), on es representa tot el coneixement adquirit sobre el domini, juntament amb els processos de raonament a seguir. En el nostre cas, tenint en compte la dinàmica del domini, aquestes limitacions es podrien veure incrementades si aquest disseny no fos òptim. En aquest sentit, s'ha proposat el Domino Model com a eina per dissenyar conceptualment el sistema. Finalment, segons el darrer objectiu referent al seguiment d'un raonament intel·ligent, l'ús d'un Sistema Expert (basat en coneixement expert) i l'ús d'un Sistema de Raonament Basat en Casos (basat en l'experiència) han estat integrats com els principals sistemes intel·ligents encarregats de dur a terme el raonament del KBDSS. Als capítols 5 i 6 respectivament, es presenten el desenvolupament del Sistema Expert dinàmic (ES) i del Sistema de Raonament Basat en Casos temporal, anomenat Sistema de Raonament Basat en Episodis (EBRS). A continuació, al capítol 7, es presenten detalls de la implementació del sistema global (KBDSS) en l'entorn G2. Seguidament, al capítol 8, es mostren els resultats obtinguts durant els 11 mesos de validació del sistema, on aspectes com la precisió, capacitat i utilitat del sistema han estat validats tant experimentalment (prèviament a la implementació) com a partir de la seva implementació real a l'EDAR de Girona. Finalment, al capítol 9 s'enumeren les principals conclusions derivades de la present tesi.

Development of a decision support system for the integrated control of membrane bioreactors

The work presented in this PhD thesis includes various partial studies aimed at developing a decision support system for membrane bioreactor integrated control. The decision support systems (DSS) have as a main goal to facilitate the operation of complex processes due to the multiple variables that are processed. For this reason, the research used has focused on aspects related to nutrient removal, and on the development of indicators or sensors capable of facilitating, automating and controlling the filtration process in an integrated way with the biological processes that taking place. Work has also been done on the design, development, implementation and validation of tools based on the knowledge made available by the automatic control and the supervision of the MBRs

Control and optimization of an SBR for nitrogen removal: from model calibration to plant operation

En aquesta tesis s'ha desenvolupat un sistema de control capaç d'optimitzar el funcionament dels Reactors Discontinus Seqüencials dins el camp de l'eliminació de matèria orgànica i nitrogen de les aigües residuals. El sistema de control permet ajustar en línia la durada de les etapes de reacció a partir de mesures directes o indirectes de sondes. En una primera etapa de la tesis s'ha estudiat la calibració de models matemàtics que permeten realitzar fàcilment provatures de diferents estratègies de control. A partir de l'anàlisis de dades històriques s'han plantejat diferents opcions per controlar l'SBR i les més convenients s'han provat mitjançant simulació. Després d'assegurar l'èxit de l'estratègia de control mitjançant simulacions s'ha implementat en una planta semi-industrial. Finalment es planteja l'estructura d'uns sistema supervisor encarregat de controlar el funcionament de l'SBR no només a nivell de fases sinó també a nivell cicle.

Control basat en lògica difusa per sistemes de fangs activats. Disseny, implementació i validació en EDAR reals

En aquesta tesi es presenten dues propostes de Sistemes de Control basats en Lògica Difusa (SCLD), des del seu disseny fins a la seva implementació i validació en dues instal·lacions: l'EDAR Granollers i l'EDAR Taradell. El capítol 1 explica els conceptes bàsics per comprendre el desenvolupament dels dos SCLD i el resum d'una revisió d'articles que relacionen la lògica difusa amb aigües residuals. A continuació, s'estableixen els objectius. En el capítol 3 es presenten els materials i mètodes. Els capítols 4 i 5 exposen el treball realitzat per arribar a la implementació dels dos SCLD. Ambdós capítols presenten la mateixa estructura: presentació, definició dels objectius del SCLD, descripció de l'EDAR on s'implementa el SCLD, desenvolupament d'índexs d'avaluació, explicació del disseny del SCLD i la seva avaluació mitjançant estudis de simulació, implementació i validació del SCLD a l'EDAR i, finalment discussió del treball realitzat. En el capítol 6 s'enumeren les conclusions obtingudes.

Modelling, control and supervision for a class of hybrid systems

The aim of this thesis is to narrow the gap between two different control techniques: the continuous control and the discrete event control techniques DES. This gap can be reduced by the study of Hybrid systems, and by interpreting as Hybrid systems the majority of large-scale systems. In particular, when looking deeply into a process, it is often possible to identify interaction between discrete and continuous signals. Hybrid systems are systems that have both continuous, and discrete signals. Continuous signals are generally supposed continuous and differentiable in time, since discrete signals are neither continuous nor differentiable in time due to their abrupt changes in time. Continuous signals often represent the measure of natural physical magnitudes such as temperature, pressure etc. The discrete signals are normally artificial signals, operated by human artefacts as current, voltage, light etc. Typical processes modelled as Hybrid systems are production systems, chemical process, or continuos production when time and continuous measures interacts with the transport, and stock inventory system. Complex systems as manufacturing lines are hybrid in a global sense. They can be decomposed into several subsystems, and their links. Another motivation for the study of Hybrid systems is the tools developed by other research domains. These tools benefit from the use of temporal logic for the analysis of several properties of Hybrid systems model, and use it to design systems and controllers, which satisfies physical or imposed restrictions. This thesis is focused in particular types of systems with discrete and continuous signals in interaction. That can be modelled hard non-linealities, such as hysteresis, jumps in the state, limit cycles, etc. and their possible non-deterministic future behaviour expressed by an interpretable model description. The Hybrid systems treated in this work are systems with several discrete states, always less than thirty states (it can arrive to NP hard problem), and continuous dynamics evolving with expression: with Ki ¡ Rn constant vectors or matrices for X components vector. In several states the continuous evolution can be several of them Ki = 0. In this formulation, the mathematics can express Time invariant linear system. By the use of this expression for a local part, the combination of several local linear models is possible to represent non-linear systems. And with the interaction with discrete events of the system the model can compose non-linear Hybrid systems. Especially multistage processes with high continuous dynamics are well represented by the proposed methodology. Sate vectors with more than two components, as third order models or higher is well approximated by the proposed approximation. Flexible belt transmission, chemical reactions with initial start-up and mobile robots with important friction are several physical systems, which profits from the benefits of proposed methodology (accuracy). The motivation of this thesis is to obtain a solution that can control and drive the Hybrid systems from the origin or starting point to the goal. How to obtain this solution, and which is the best solution in terms of one cost function subject to the physical restrictions and control actions is analysed. Hybrid systems that have several possible states, different ways to drive the system to the goal and different continuous control signals are problems that motivate this research. The requirements of the system on which we work is: a model that can represent the behaviour of the non-linear systems, and that possibilities the prediction of possible future behaviour for the model, in order to apply an supervisor which decides the optimal and secure action to drive the system toward the goal. Specific problems can be determined by the use of this kind of hybrid models are: - The unity of order. - Control the system along a reachable path. - Control the system in a safe path. - Optimise the cost function. - Modularity of control The proposed model solves the specified problems in the switching models problem, the initial condition calculus and the unity of the order models. Continuous and discrete phenomena are represented in Linear hybrid models, defined with defined eighth-tuple parameters to model different types of hybrid phenomena. Applying a transformation over the state vector : for LTI system we obtain from a two-dimensional SS a single parameter, alpha, which still maintains the dynamical information. Combining this parameter with the system output, a complete description of the system is obtained in a form of a graph in polar representation. Using Tagaki-Sugeno type III is a fuzzy model which include linear time invariant LTI models for each local model, the fuzzyfication of different LTI local model gives as a result a non-linear time invariant model. In our case the output and the alpha measure govern the membership function. Hybrid systems control is a huge task, the processes need to be guided from the Starting point to the desired End point, passing a through of different specific states and points in the trajectory. The system can be structured in different levels of abstraction and the control in three layers for the Hybrid systems from planning the process to produce the actions, these are the planning, the process and control layer. In this case the algorithms will be applied to robotics ¡V a domain where improvements are well accepted ¡V it is expected to find a simple repetitive processes for which the extra effort in complexity can be compensated by some cost reductions. It may be also interesting to implement some control optimisation to processes such as fuel injection, DC-DC converters etc. In order to apply the RW theory of discrete event systems on a Hybrid system, we must abstract the continuous signals and to project the events generated for these signals, to obtain new sets of observable and controllable events. Ramadge & Wonham¡¦s theory along with the TCT software give a Controllable Sublanguage of the legal language generated for a Discrete Event System (DES). Continuous abstraction transforms predicates over continuous variables into controllable or uncontrollable events, and modifies the set of uncontrollable, controllable observable and unobservable events. Continuous signals produce into the system virtual events, when this crosses the bound limits. If this event is deterministic, they can be projected. It is necessary to determine the controllability of this event, in order to assign this to the corresponding set, , controllable, uncontrollable, observable and unobservable set of events. Find optimal trajectories in order to minimise some cost function is the goal of the modelling procedure. Mathematical model for the system allows the user to apply mathematical techniques over this expression. These possibilities are, to minimise a specific cost function, to obtain optimal controllers and to approximate a specific trajectory. The combination of the Dynamic Programming with Bellman Principle of optimality, give us the procedure to solve the minimum time trajectory for Hybrid systems. The problem is greater when there exists interaction between adjacent states. In Hybrid systems the problem is to determine the partial set points to be applied at the local models. Optimal controller can be implemented in each local model in order to assure the minimisation of the local costs. The solution of this problem needs to give us the trajectory to follow the system. Trajectory marked by a set of set points to force the system to passing over them. Several ways are possible to drive the system from the Starting point Xi to the End point Xf. Different ways are interesting in: dynamic sense, minimum states, approximation at set points, etc. These ways need to be safe and viable and RchW. And only one of them must to be applied, normally the best, which minimises the proposed cost function. A Reachable Way, this means the controllable way and safe, will be evaluated in order to obtain which one minimises the cost function. Contribution of this work is a complete framework to work with the majority Hybrid systems, the procedures to model, control and supervise are defined and explained and its use is demonstrated. Also explained is the procedure to model the systems to be analysed for automatic verification. Great improvements were obtained by using this methodology in comparison to using other piecewise linear approximations. It is demonstrated in particular cases this methodology can provide best approximation. The most important contribution of this work, is the Alpha approximation for non-linear systems with high dynamics While this kind of process is not typical, but in this case the Alpha approximation is the best linear approximation to use, and give a compact representation.

Effects of Gunnison Sage-Grouse habitat treatment efforts on associated avifauna and vegetation structure

Conservation efforts over the last 20 years for the Gunnison Sage-Grouse (Centrocercus minimus) have involved extensive habitat manipulations done predominantly to improve brood rearing habitat for the grouse. However, the effects of Gunnison Sage-Grouse habitat treatments on sympatric avifauna and responses of vegetation to manipulations are rarely measured, and if they are, it is immediately following treatment implementation. This study examined the concept of umbrella species management by retrospectively comparing density and occupancy of eight sagebrush associated songbird species and six measures of vegetation in treated and control sites. Our results suggested that songbird densities and occupancy changed for birds at the extreme ends of their association with sagebrush and varied with fine-scale habitat structure. We found Brewer’s Sparrows (Spizella breweri) decreased in density on treated sites and Vesper Sparrows (Pooecetes gramineus) increased. Occupancy estimation revealed that Brewer’s Sparrows and Green-tailed Towhees (Pipilo chlorurus) occupied significantly fewer treated points whereas Vesper Sparrows occupied significantly more. Vegetation comparisons between treated and control areas found shrub cover to be 26% lower in treated sites. Lower shrub cover in treated areas may explain the differences in occupancy and densities of the species sampled based on known habitat needs. The fine-scale analysis showed a negative relationship to forb height and cover for the Sage Sparrow (Amphispiza belli) indicating, from vegetation measures showing grass and forb cover during a good precipitation year covered significantly more area in the treatment than the control sites, that Sage Sparrows may also not respond favorably to Gunnison Sage-Grouse habitat treatments. While the concept of an umbrella species is appealing, evidence from this study suggests that conservation efforts aimed at the Gunnison Sage-Grouse may not be particularly effective for conserving other sagebrush obligate species of concern. This is probably due to Gunnison Sage-Grouse habitat management being focused on the improvement of brood rearing habitat which reduces sagebrush cover and promotes development of understory forbs and grasses.

Mapping and controlling molecular processes: The application of control theory and system identification algorithms to ASOPS and other fast pulse spectroscopies

Asynchronous Optical Sampling (ASOPS) [1,2] and frequency comb spectrometry [3] based on dual Ti:saphire resonators operated in a master/slave mode have the potential to improve signal to noise ratio in THz transient and IR sperctrometry. The multimode Brownian oscillator time-domain response function described by state-space models is a mathematically robust framework that can be used to describe the dispersive phenomena governed by Lorentzian, Debye and Drude responses. In addition, the optical properties of an arbitrary medium can be expressed as a linear combination of simple multimode Brownian oscillator functions. The suitability of a range of signal processing schemes adopted from the Systems Identification and Control Theory community for further processing the recorded THz transients in the time or frequency domain will be outlined [4,5]. Since a femtosecond duration pulse is capable of persistent excitation of the medium within which it propagates, such approach is perfectly justifiable. Several de-noising routines based on system identification will be shown. Furthermore, specifically developed apodization structures will be discussed. These are necessary because due to dispersion issues, the time-domain background and sample interferograms are non-symmetrical [6-8]. These procedures can lead to a more precise estimation of the complex insertion loss function. The algorithms are applicable to femtosecond spectroscopies across the EM spectrum. Finally, a methodology for femtosecond pulse shaping using genetic algorithms aiming to map and control molecular relaxation processes will be mentioned.