Hacia un marco teórico sobre la transparencia. Un enfoque contable : Proyecto UNLP 11/E178

El presente trabajo tiene como objetivo identificar y analizar publicaciones en revistas académicas de alta calidad sobre aspectos contables, en base al SCImago Journal Rank, y en particular identificar y analizar revistas que incluyan cuestiones relacionadas con la transparencia de la información financiera del sector público. El abordaje de cuestiones incluidas en las revistas incluidas en los primeros cuartiles del citado ranking académico se realiza desde un enfoque inter y transdisciplinario, teniendo en cuenta el status epistemológico de la contabilidad y las metodologías de investigación contable. Por otro lado se realiza un abordaje preliminar sintético de cuestiones relacionadas con el análisis de la transparencia de la información y su divulgación, el cual incluye: definiciones e importancia de la transparencia en base a la literatura especializada en el tema, aspectos sobre la medición de la transparencia; determinantes de la transparencia; la regulación de la divulgación de información y del e-government; los gobiernos locales; la tecnología; las teorías: de la ilusión fiscal en relación a la transparencia y al e-government; la de agencia; de legitimidad; la institucional y la neo institucional; y de elección pública.Facultad de Ciencias Económica

Hacia un marco teórico sobre la transparencia. Un enfoque contable : Proyecto UNLP 11/E178

El presente trabajo tiene como objetivo identificar y analizar publicaciones en revistas académicas de alta calidad sobre aspectos contables, en base al SCImago Journal Rank, y en particular identificar y analizar revistas que incluyan cuestiones relacionadas con la transparencia de la información financiera del sector público. El abordaje de cuestiones incluidas en las revistas incluidas en los primeros cuartiles del citado ranking académico se realiza desde un enfoque inter y transdisciplinario, teniendo en cuenta el status epistemológico de la contabilidad y las metodologías de investigación contable. Por otro lado se realiza un abordaje preliminar sintético de cuestiones relacionadas con el análisis de la transparencia de la información y su divulgación, el cual incluye: definiciones e importancia de la transparencia en base a la literatura especializada en el tema, aspectos sobre la medición de la transparencia; determinantes de la transparencia; la regulación de la divulgación de información y del e-government; los gobiernos locales; la tecnología; las teorías: de la ilusión fiscal en relación a la transparencia y al e-government; la de agencia; de legitimidad; la institucional y la neo institucional; y de elección pública.Facultad de Ciencias Económica

The Research Space: using the career paths of scholars to predict the evolution of the research output of individuals, institutions, and nations

In recent years scholars have built maps of science by connecting the academic fields that cite each other, are cited together, or that cite a similar literature. But since scholars cannot always publish in the fields they cite, or that cite them, these science maps are only rough proxies for the potential of a scholar, organization, or country, to enter a new academic field. Here we use a large dataset of scholarly publications disambiguated at the individual level to create a map of science-or research space-where links connect pairs of fields based on the probability that an individual has published in both of them. We find that the research space is a significantly more accurate predictor of the fields that individuals and organizations will enter in the future than citation based science maps. At the country level, however, the research space and citations based science maps are equally accurate. These findings show that data on career trajectories-the set of fields that individuals have previously published in-provide more accurate predictors of future research output for more focalized units-such as individuals or organizations-than citation based science maps

Model dinar and dirham digital currency for Islamic commercial transaction

Cryptocurrency is predicted to have a bright future as a new form of money becomes more popular. This research analyses the potential disruption of cryptocurrency from an Islamic perspective. However, this promising Islamic cryptocurrency has shifted from non-asset backed to physical asset- backed of cryptocurrencies. We proposed design implementation the most straightforward way of the transaction with cashless wireless payments using one device through Distributed Ledger Technology (DLT) of blockchain technology. We use digital currency with underlying asset Dinar and Dirham for a commercial transaction. However, the disruption of cryptocurrencies may adapt Dinar and Dirham tokenization in exchanging services in the conversion of fiat money into cryptocurrency that complies with Islamic. Except comply with Islam, it also needs a Special Purpose Vehicle (SPV) as a party who guarantees the existence of assets. It concludes that the intermediation function of third parties such a bank will be disrupted in the profound shift of digital money based on Islamic cryptocurrenc

Customize Online Messages to Build Brand. Conceptual Approach

El salto a la web de las empresas tiene implicaciones, derivadas de las características intrínsecas del medio, que repercuten inevitablemente en la comunicación corporativa de éstas. Esta comunicación con los públicos de interés, se gestiona principalmente, mediante el site corporativo de las compañías, que permite entablar relaciones directas con los usuarios. El usuario se convierte ahora en creador de contenidos en el entorno online y demanda una experiencia personal y diferenciada, que le haga establecer lazos duraderos con la organización. No obstante, la confusión terminológica existente en torno al término personalización del mensaje on line puede dar lugar a una incorrecta aplicación de la misma como recurso para mejorar la comunicación con los públicos de interés. Así, el presente trabajo pretende delimitar conceptualmente el término mediante la realización de un estudio longitudinal y hacer algunas recomendaciones a seguir por las empresas para establecer relaciones directas y duraderas con sus stakeholders en la red.In the corporate migration to the web companies need to take into account the new rules if they want the corporate communication to be successful. In any case, one can say that any online marketing strategy is based on the main communication tool that companies have in the online environment: its website though which manage communication and build long-lasting relationship. The Internet has created active users who now demand a more personal and differentiated experience, permitting them to establish long-lasting ties within the Organization. But this has led to a terminological confusion which in itself may give rise to an incorrect application of this term as a communication tool. Consequently, the present study is an attempt to delimitate conceptually the term making a longitudinal study and to suggest some recommendations for Companies to follow in order to establish direct and long-lasting relationships with their stakeholders in the Network

Impacts of Artificial Intelligence on Public Administration: A Systematic Literature Review

The advent of machines power-driven by Artificial Intelligence (AI) have strongly influenced the world in the 21st century. The future of AI is promising and is offering a wide range of opportunities for scholars and academics. Although the theme has received a considerable attention over the last years, much has been speculated and little is known about its impacts on the Public Administration. Thus, the purpose of this article is to make the result of those impacts less ambiguous. To this end, we have conducted a systematic review to provide a comprehensive analysis on the latest impacts of AI on the Public Administration. Our intent is to narrow the field of study, while AI is being continuously strengthened with new empirical evidences.info:eu-repo/semantics/publishedVersio

Impacts of Artificial Intelligence on Public Administration: A Systematic Literature Review

The advent of machines power-driven by Artificial Intelligence (AI) have strongly influenced the world in the 21st century. The future of AI is promising and is offering a wide range of opportunities for scholars and academics. Although the theme has received a considerable attention over the last years, much has been speculated and little is known about its impacts on the Public Administration. Thus, the purpose of this article is to make the result of those impacts less ambiguous. To this end, we have conducted a systematic review to provide a comprehensive analysis on the latest impacts of AI on the Public Administration. Our intent is to narrow the field of study, while AI is being continuously strengthened with new empirical evidences.info:eu-repo/semantics/publishedVersio

Opportunities to upgrade the scientific disciplines space

El conocimiento generado en una disciplina científica particular puede extenderse a otras disciplinas científicas cercanas, mejorando así el desempeño. Utilizando datos bibliométricos de la base de datos SCImago extraídos de una muestra de 174 países, implementamos una medida de proximidad basada en la ventaja comparativa revelada (RCA). Nuestras estimaciones muestran que la proximidad entre disciplinas afecta positiva y significativamente la tasa de crecimiento del RCA. Este impacto es mayor en disciplinas que actualmente no cuentan con RCA. [resumen de los autores

Identificação e avaliação de comunidades em redes de coautorias

A investigação científica desenvolvida no seio universitário tem assumido um papel cada vez mais relevante na vida destas instituições, quer pela reputação e respeitabilidade que criam, quer pelo apoio financeiro nacional e internacional que é dado às unidades de investigação em função da sua produção científica. Assim, é crucial para o ISCTE-IUL desenvolver mecanismos que promovam e incentivem essa mesma produção. O Ciência-IUL é o repositório digital das publicações científicas produzidas pelos autores do ISCTE-IUL. Esta dissertação propõe transformar a informação presente no mesmo numa rede de coautorias onde se possa aplicar algoritmos de identificação de comunidades. A identificação de comunidades de modo automático permite detetar padrões de partilha do conhecimento dentro do ISCTE-IUL que de outra forma, seriam impercetíveis. Para analisar a rede de coautorias e as comunidades identificadas ao longo do tempo e tomar decisões sobre as mesmas, é desenvolvida uma base de dados onde a informação é persistida e o acesso à mesma é feita através de uma interface gráfica desenvolvida para o efeito. Assim, os responsáveis do ISCTE-IUL poderão a qualquer momento visualizar as redes de partilha de conhecimento e realizar análises temporais sobre a evolução das mesmas.Scientific research developed in universities has played an increasingly important role in the life of these institutions, both for the reputation and respectability they create as well as for the national and international financial support given to research units in terms of their scientific output. Thus, it is crucial for the ISCTE-IUL to develop mechanisms that promote and encourage scientific production. The Science-IUL is the digital repository of the scientific publications produced by the authors of ISCTE-IUL. This dissertation proposes to transform the information present in Science-IUL into a network of co-authorships where community identification algorithms can be applied. Automatically identifying communities enables detection of patterns of knowledge sharing within ISCTE-IUL, which otherwise would be imperceptible. In order to analyse the network of co-authorships and the communities identified over time, as well as to make decisions about such communities, a database is developed where information is persisted and whose access is achived through a graphical interface. In this way, ISCTE-IUL officials will be able to visualize the knowledge-sharing networks at any time and carry out temporal analysis of their evolution