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.

Data assimilation for morphodynamic prediction and predictability

This paper gives an overview of the project Changing Coastlines: data assimilation for morphodynamic prediction and predictability. This project is investigating whether data assimilation could be used to improve coastal morphodynamic modeling. The concept of data assimilation is described, and the benefits that data assimilation could bring to coastal morphodynamic modeling are discussed. Application of data assimilation in a simple 1D morphodynamic model is presented. This shows that data assimilation can be used to improve the current state of the model bathymetry, and to tune the model parameter. We now intend to implement these ideas in a 2D morphodynamic model, for two study sites. The logistics of this are considered, including model design and implementation, and data requirement issues. We envisage that this work could provide a means for maintaining up-to-date information on coastal bathymetry, without the need for costly survey campaigns. This would be useful for a range of coastal management issues, including coastal flood forecasting.

Insect and bird interactions

This unique book is the first of its kind to explore the diversity of interactions between insects and birds. A group of international experts enthusiastically agreed to contribute to the four sections of the book following the success of an Entomological Club Conference on Insect and Bird Interactions. The first section covers population management issues, discussing effects on birds highly relevant to the planting of large areas of GM crops, new opportunities for increasing biodiversity in farming landscapes, and the novel aspect of managing insects by exploiting birds as biological control agents. This is followed by a section discussing the effects of insecticides on bird populations, and includes a contribution from the RSPB, as well as a re-appraisal of the effects of DDT on raptors. Next, the foraging behaviour of birds on insects is discussed, with chapters also on 'warning' coloration in insects and learning by birds. The first chapter in this section is unusual in having been written by an ophthalmologist and covers colour vision in birds, more specifically ultraviolet vision in relation to insect coloration. Finally, the authors look at insects that are parasites of birds or feed on the detritus in nests, and review the ecology and evolution of the co-adaptation of insect ectoparasites with birds. Insect and Bird Interactions is unparalleled in scope and coverage and will be of interest to entomologists, ornithologists, and ecologists alike.

A comparative analysis of projected impacts of climate change on river runoff from global and catchment-scale hydrological models

We present a comparative analysis of projected impacts of climate change on river runoff from two types of distributed hydrological model, a global hydrological model (GHM) and catchment-scale hydrological models (CHM). Analyses are conducted for six catchments that are global in coverage and feature strong contrasts in spatial scale as well as climatic and development conditions. These include the Liard (Canada), Mekong (SE Asia), Okavango (SW Africa), Rio Grande (Brazil), Xiangu (China) and Harper's Brook (UK). A single GHM (Mac-PDM.09) is applied to all catchments whilst different CHMs are applied for each catchment. The CHMs typically simulate water resources impacts based on a more explicit representation of catchment water resources than that available from the GHM, and the CHMs include river routing. Simulations of average annual runoff, mean monthly runoff and high (Q5) and low (Q95) monthly runoff under baseline (1961-1990) and climate change scenarios are presented. We compare the simulated runoff response of each hydrological model to (1) prescribed increases in global mean temperature from the HadCM3 climate model and (2)a prescribed increase in global-mean temperature of 2oC for seven GCMs to explore response to climate model and structural uncertainty. We find that differences in projected changes of mean annual runoff between the two types of hydrological model can be substantial for a given GCM, and they are generally larger for indicators of high and low flow. However, they are relatively small in comparison to the range of projections across the seven GCMs. Hence, for the six catchments and seven GCMs we considered, climate model structural uncertainty is greater than the uncertainty associated with the type of hydrological model applied. Moreover, shifts in the seasonal cycle of runoff with climate change are presented similarly by both hydrological models, although for some catchments the monthly timing of high and low flows differs.This implies that for studies that seek to quantify and assess the role of climate model uncertainty on catchment-scale runoff, it may be equally as feasible to apply a GHM as it is to apply a CHM, especially when climate modelling uncertainty across the range of available GCMs is as large as it currently is. Whilst the GHM is able to represent the broad climate change signal that is represented by the CHMs, we find, however, that for some catchments there are differences between GHMs and CHMs in mean annual runoff due to differences in potential evaporation estimation methods, in the representation of the seasonality of runoff, and in the magnitude of changes in extreme monthly runoff, all of which have implications for future water management issues.

New rôles and development rules for housing associations: rhe rise of design and build?

This paper summarises an initial report carried out by the Housing Business Research Group, of the University of Reading into Design and Build procurement and a number of research projects undertaken by the national federation of Housing Associations (NFHA), into their members' development programmes. The paper collates existing statistics from these sources and examines the way in which Design and Build procurement can be adapted for the provision of social housing. The paper comments on these changes and questions how risk averting the adopted strategies are in relation to long term housing business management issues arising from the quality of the product produced by the new system.

A cross-country study on trade credit supply and financial crisis

O objetivo deste trabalho de pesquisa é investigar a oferta de crédito comercial durante períodos de crise financeira em seis países diferentes: Brasil, França, Alemanha, Itália, Espanha e Reino Unido, foram utilizadas informações de empresas de capital aberto entre 2000 e 2011. A literatura internacional documenta que durante o pico de crises financeiras a oferta de crédito comercial aumenta pois as companhias usam o crédito comercial como substituto e/ou complemento ao crédito bancário, apesar de após o momento de pico esta oferta diminui significantemente porque as empresas enfrentam problemas de liquidez causado por escassez de crédito. Mesmo que somente existam evidências pontuais de que a oferta de crédito comercial aumentou durante a crise financeira global de 2008, o efeito pós-crise é perceptível durante a crise Europeia de 2011, pois as empresas europeias diminuíram a oferta de crédito comercial, também evidenciando que estas companhias estavam confrontando problemas de administração de liquidez. Em relação ao uso de crédito comercial como ferramenta de transmissão de capital, nenhuma evidência foi encontrada para provar sua existência em tempo de crise financeira.

How to neutralize the adverse developmental effects of the Dutch disease?

This paper addresses the subject of the adverse developmental effects of the Dutch disease: the theory, the experience of Latin America over the last decade, and the economic policy management issues on what to do about it.

Uma abordagem para manipulação de informações geográficas utilizando Scalable Vectors Graphics

In this work, we propose a Geographical Information System that can be used as a tool for the treatment and study of problems related with environmental and city management issues. It is based on the Scalable Vector Graphics (SVG) standard for Web development of graphics. The project uses the concept of remate and real-time mar creation by database access through instructions executed by browsers on the Internet. As a way of proving the system effectiveness, we present two study cases;.the first on a region named Maracajaú Coral Reefs, located in Rio Grande do Norte coast, and the second in the Switzerland Northeast in which we intended to promote the substitution of MapServer by the system proposed here. We also show some results that demonstrate the larger geographical data capability achieved by the use of the standardized codes and open source tools, such as Extensible Markup Language (XML), Document Object Model (DOM), script languages ECMAScript/ JavaScript, Hypertext Preprocessor (PHP) and PostgreSQL and its extension, PostGIS

Social Panorama of Latin America 2005

Includes bibliography

Understanding the process of greening of Brazilian business schools

This study analyses business schools' incorporating environmental management issues into their core activities, defined through teaching, research, outreach and management. Taking into account the relative lack of literature on this theme, case study fieldwork is utilized. Two case studies were conducted at Brazilian business schools. The results were analyzed using the conceptual background of barriers to organizational change, transition to a more sustainable society, and path dependence. The main findings indicate that: (a) the incorporation of environmental management issues tends to begin with researching and teaching; (b) this incorporation process depends on the personal motivation of few or single faculty researchers; (c) the trajectory of the analyzed business schools is marked by advances and stagnation, when analyzing the incorporation of environmental management issues to its four core activities; (d) paradoxically, the analyzed business schools can be considered academic leaders in the field, but have had difficulties in adopting environmental management practices internally; (e) there is a path dependence effect in this process; (f) there are barriers to organizational change towards green business schools; (g) institutional entrepreneurs are important to the process of greening. This research represents the first research shedding light to understanding the process of greening of Brazilian business schools while considering the multidimensional aspects (teaching, research, outreach and university management). © 2013 Elsevier Ltd. All rights reserved.

Gestão do conhecimento e recursos humanos em bibliotecas universitárias brasileiras e portuguesas

The Knowledge Management represents a new vision of management of organizations, since information and knowledge are the main factors of competitiveness, today, of individuals, organizations and nations. The university plays a key role alongside with government and industry in the generation of technological innovations that can help the society progress, and the University Library is an important disseminator of scientific information. The main challenges of organizations involved in Knowledge Management are concentrated in the management of cultural and behavioral changes of its human resources and in creating an environment conducive to create, use and share information and knowledge. Within this context the question arises: How do University Libraries in Brazil and Portugal employ people management and knowledge management in order to improve the quality of its services and the productivity of their institutions? To answer it we developed a descriptive-analytic research, using the method of comparative study, analyzing 69 organizations. According to the survey results, the people management issues were the worst assessed in relation to other aspects of Knowledge Management, showing a weak dissemination of these practices in the University Libraries of Brazil and Portugal and the great need for initiatives to help develop them.

Gestão ambiental em escolas de negócios: mapeando o estado-da-arte

Following the guidelines of the United Nations, which established the Decade of Education for Sustainable Development (2005-2014) and the Principles for Responsible Management Education (PRME), the pressure on business schools for incorporating environmental management in their core activities (teaching, research, extension and university management) have intensified. In contrast, in Brazil, this discussion is still embryonic, and in some cases, the Business Schools seem to be in latter than the environmental management practiced by the world-class companies in the industrial sector. Therefore, this article prospected and systematized the state of the art on the inclusion of environmental management issues in the activities of Business Schools, by mapping the territory of the main academic works in this subject. The main results indicate that the state of the art is represented by: a vibrant leadership of U.S. researchers and others developed countries, a clear analytical reductionism of research, mainly by focusing on the dimension "teaching" does not addressing a systemic perspective that encompasses environmental management in the range of typical activities of Business Schools, a significant predominance of theoretical studies on the subject and a consequent lack of empirical studies, mainly based on multiple cases.

Gestão das línguas no século XXI: para uma introdução à política linguística exterior

The objective of this work is to stimulate a debate about the idea of a possible foreign language policy. It seeks to do so from an overview of the structural changes of recent decades - those affecting the economy, information and communication technologies, geopolitics and identities - in order to draw attention to the renewed importance and the role that the language management issues are assuming in this new context. Considering the foreign language policy a theoretical and practical essential tool for the management of language in a globalized world, the focus of the discussion rests on four main aspects: the origins of the notion of foreign language policy; the relationship with the foreign policy of the State; its effectiveness through the intervention on corpus, status and acquisition of the language; and the possibility of their formulation by agents other than the State

Gestão das línguas no século XXI: para uma introdução à política linguística exterior

The objective of this work is to stimulate a debate about the idea of a possible foreign language policy. It seeks to do so from an overview of the structural changes of recent decades - those affecting the economy, information and communication technologies, geopolitics and identities - in order to draw attention to the renewed importance and the role that the language management issues are assuming in this new context. Considering the foreign language policy a theoretical and practical essential tool for the management of language in a globalized world, the focus of the discussion rests on four main aspects: the origins of the notion of foreign language policy; the relationship with the foreign policy of the State; its effectiveness through the intervention on corpus, status and acquisition of the language; and the possibility of their formulation by agents other than the State

Challenges for Participatory Conservation in Times of Global Change: Lessons from a Comparative Analysis and New Developments

Participatory approaches to conservation have been applied worldwide by governments and non-governmental organisations. However, results from a comparative analysis of the impacts of global change on management issues in 13 protected areas in Africa, Latin America, Asia, and Europe show that in many cases the involvement of local people has remained limited, and economic gains for local livelihoods have been limited or non-existent. Viewed from a ‘new institutionalist’ perspective and focusing on power relations and ideologies, the results of this study carried out within the framework of the Swiss National Centre of Competence in Research (NCCR) North-South show that in African cases local people do not feel part of the process and, therefore, become disengaged. In Asia, and even more so in Latin America, local indigenous peoples and their leaders support protected areas as a means to gain political rights over areas threatened by immigration. The European (Swiss) case is the only one where political rights and economic incentives present a context in which participation is of direct interest to local people. Meanwhile, recent debates on new global conservation developments in the context of climate change policy indicate a growing tendency to treat conservation as a commodity. We argue that this can have problematical effects on efforts to devolve power to the local level in the context of conservation.