La utilidad del excedente para el análisis de la información financiera en las sociedades cooperativas

Este trabajo analiza una muestra de sociedades cooperativas gallegas para verificar si es posible inferir diferencias en las conductas financieras de los socios a partir de la cuantía del excedente contable. Con esta finalidad se añade al valor del excedente, el resultado de las variaciones registradas en determinadas partidas contables que incluyen otras rentas residuales. El reparto de dichas rentas revela que los socios no optan generalizadamente por la anticipación completa de las rentas residuales. Se deduce, por tanto, la existencia de empresas que escogen una estrategia de excedente positivo, diferente de la estrategia de excedente nulo planteada por la teoría financiera clásica. En la muestra seleccionada, las diferencias entre ambas estrategias son estadísticamente significativas, lo que abre la puerta, en futuros trabajos, a investigar qué factores pueden explicar la renuncia voluntaria de los socios a la percepción anticipada de todas estas rentas residuales. Tal conducta sólo se evidencia cuando se declara un resultado positivo, de ahí la utilidad del excedente contable en el análisis de la información financiera de la sociedad cooperativa

Empresas democráticas y éxito económico. El modelo cooperativo

We would like to thank RGEAF and ECOBAS of the University of Vigo for the support provided for carrying out our research work.This paper analyzes how co-operative principles, particularly democratic management, affect the co-op’s economic objective. The theoretical model specifies the characteristics presented by the production function so democracy generates positive net income. Costs derived from maintaining the one person one vote criterion are explicitly incorporated into this function upon new membership. The results show that democracy contributes to the economic success when the decision-making strategy followed by the partners considers all cooperative principles, especially when a retained earnings policy is regularly applied. This study can be extended to all of Social Economy firms concerned about reinforcing democratic institutions through the business sector. This study can be extended to all of Social Economy firms concerned about reinforcing democratic institutions through the business sector.Este artículo analiza cómo los principios cooperativos, particularmente la gestión democrática, afecta al objetivo económico de la cooperativa. El modelo teórico muestra qué características debe presentar la función de producción de la empresa para que la democracia genere ingresos netos positivos. Los costes derivados de aplicar el criterio de una persona, un voto, ante la entrada de nuevos socios, son explícitamente incorporados en esta función de producción. Los resultados muestran que la democracia contribuye al éxito económico cuando la estrategia de toma de decisiones aplicada por los socios respeta el conjunto de principios cooperativos, especialmente cuando se adopta habitualmente una política de excedente positivo. Este estudio puede extenderse a todas las empresas de Economía Social interesadas en reforzar las instituciones democráticas en la gestión empresarial.Escuela de Estudios CooperativosFac. de Ciencias Económicas y EmpresarialesTRUEpu

Empresas democráticas y éxito económico. El modelo cooperativo

This paper analyzes how co-operative principles, particularly democratic management, affect the co-op’s economic objective. The theoretical model specifies the characteristics presented by the production function so democracy generates positive net income. Costs derived from maintaining the one person one vote criterion are explicitly incorporated into this function upon new membership. The results show that democracy contributes to the economic success when the decision-making strategy followed by the partners considers all cooperative principles, especially when a retained earnings policy is regularly applied. This study can be extended to all of Social Economy firms concerned about reinforcing democratic institutions through the business sector. This study can be extended to all of Social Economy firms concerned about reinforcing democratic institutions through the business sector

Democratic firms and economic success. The co-op model

This paper analyzes how co-operative principles, particularly democratic management, affect the co-op’s economic objective. The theoretical model specifies the characteristics presented by the production function so democracy generates positive net income. Costs derived from maintaining the one person one vote criterion are explicitly incorporated into this function upon new membership. The results show that democracy contributes to the economic success when the decision-making strategy followed by the partners considers all cooperative principles, especially when a retained earnings policy is regularly applied. This study can be extended to all of Social Economy firms concerned about reinforcing democratic institutions through the business sector. This study can be extended to all of Social Economy firms concerned about reinforcing democratic institutions through the business sector

Digital forensic analysis methodology for private browsing: Firefox and Chrome on Linux as a case study

The web browser has become one of the basic tools of everyday life. A tool that is increasingly used to manage personal information. This has led to the introduction of new privacy options by the browsers, including private mode. In this paper, a methodology to explore the effectiveness of the private mode included in most browsers is proposed. A browsing session was designed and conducted in Mozilla Firefox and Google Chrome running on four different Linux environments. After analyzing the information written to disk and the information available in memory, it can be observed that Firefox and Chrome did not store any browsing-related information on the hard disk. However, memory analysis reveals that a large amount of information could be retrieved in some of the environments tested. For example, for the case where the browsers were executed in a VMware virtual machine, it was possible to retrieve most of the actions performed, from the keywords entered in a search field to the username and password entered to log in to a website, even after restarting the computer. In contrast, when Firefox was run on a slightly hardened non-virtualized Linux, it was not possible to retrieve any browsing-related artifacts after the browser was closedS

Assessment, Design and Implementation of a Private Cloud for MapReduce Applications

Scientific computation and data intensive analyses are ever more frequent. On the one hand, the MapReduce programming model has gained a lot of attention for its applicability in large parallel data analyses and Big Data applications. On the other hand, Cloud computing seems to be increasingly attractive in solving these computing problems that demand a lot of resources. This paper explores the potential symbiosis between MapReduce and Cloud Computing, in order to create a robust and scalable environment to execute MapReduce workflows regardless of the underlaying infrastructure. The main goal of this work is to provide an easy-to-install interface, so as non-expert scientists can deploy a suitable testbed for their MapReduce experiments on local resources of their institution. Testing cases were performed in order to evaluate the required time for the whole executing process on a real clusterS

Using an extended Roofline Model to understand data and thread affinities on NUMA systems

Today’s microprocessors include multicores that feature a diverse set of compute cores and onboard memory subsystems connected by complex communication networks and protocols. The analysis of factors that affect performance in such complex systems is far from being an easy task. Anyway, it is clear that increasing data locality and affinity is one of the main challenges to reduce the access latency to data. As the number of cores increases, the influence of this issue on the performance of parallel codes is more and more important. Therefore, models to characterize the performance in such systems are broadly demanded. This paper shows the use of an extension of the well known Roofline Model adapted to the main features of the memory hierarchy present in most of the current multicore systems. Also the Roofline Model was extended to show the dynamic evolution of the execution of a given code. In order to reduce the overheads to get the information needed to obtain this dynamic Roofline Model, hardware counters present in most of the current microprocessors are used. To illustrate its use, two simple parallel vector operations, SAXPY and SDOT, were considered. Different access strides and initial location of vectors in memory modules were used to show the influence of different scenarios in terms of locality and affinity. The effect of thread migration were also considered. We conclude that the proposed Roofline Model is an useful tool to understand and characterise the behaviour of the execution of parallel codes in multicore systemsThis work has been partially supported by the Ministry of Education and Science of Spain, FEDER funds under contract TIN 2010-17541, and Xunta de Galicia, EM2013/041. It has been developed in the framework of the European network HiPEAC and the Spanish network CAPAP-HS

Automatic Extraction of Road Points from Airborne LiDAR Based on Bidirectional Skewness Balancing

Road extraction from Light Detection and Ranging (LiDAR) has become a hot topic over recent years. Nevertheless, it is still challenging to perform this task in a fully automatic way. Experiments are often carried out over small datasets with a focus on urban areas and it is unclear how these methods perform in less urbanized sites. Furthermore, some methods require the manual input of critical parameters, such as an intensity threshold. Aiming to address these issues, this paper proposes a method for the automatic extraction of road points suitable for different landscapes. Road points are identified using pipeline filtering based on a set of constraints defined on the intensity, curvature, local density, and area. We focus especially on the intensity constraint, as it is the key factor to distinguish between road and ground points. The optimal intensity threshold is established automatically by an improved version of the skewness balancing algorithm. Evaluation was conducted on ten study sites with different degrees of urbanization. Road points were successfully extracted in all of them with an overall completeness of 93%, a correctness of 83%, and a quality of 78%. These results are competitive with the state-of-the-artThis work has received financial support from the Consellería de Cultura, Educación e Ordenación Universitaria (accreditation 2019-2022 ED431G-2019/04 and reference competitive group 2019-2021, ED431C 2018/19) and the European Regional Development Fund (ERDF), which acknowledges the CiTIUS-Research Center in Intelligent Technologies of the University of Santiago de Compostela as a Research Center of the Galician University System. This work was also supported in part by Babcock International Group PLC (Civil UAVs Initiative Fund of Xunta de Galicia) and the Ministry of Education, Culture and Sport, Government of Spain (Grant Number TIN2016-76373-P)S

A fast and optimal pathfinder using airborne LiDAR data

Determining the optimal path between two points in a 3D point cloud is a problem that have been addressed in many different situations: from road planning and escape routes determination, to network routing and facility layout. This problem is addressed using different input information, being 3D point clouds one of the most valuables. Its main utility is to save costs, whatever the field of application is. In this paper, we present a fast algorithm to determine the least cost path in an Airborne Laser Scanning point cloud. In some situations, like finding escape routes for instance, computing the solution in a very short time is crucial, and there are not many works developed in this theme. State of the art methods are mainly based on a digital terrain model (DTM) for calculating these routes, and these methods do not reflect well the topography along the edges of the graph. Also, the use of a DTM leads to a significant loss of both information and precision when calculating the characteristics of possible routes between two points. In this paper, a new method that does not require the use of a DTM and is suitable for airborne point clouds, whether they are classified or not, is proposed. The problem is modeled by defining a graph using the information given by a segmentation and a Voronoi Tessellation of the point cloud. The performance tests show that the algorithm is able to compute the optimal path between two points by processing up to 678,820 points per second in a point cloud of 40,000,000 points and 16 km² of extensionThis work has received financial support from the Consellería de Cultura, Educación e Ordenación Universitaria (accreditation 2019-2022 ED431G-2019/04, reference competitive group 2019-2021, ED431C 2018/19) and the European Regional Development Fund (ERDF), which acknowledges the CiTIUS-Research Center in Intelligent Technologies of the University of Santiago de Compostela as a Research Center of the Galician University System. This work was also supported by the Ministry of Economy and Competitiveness, Government of Spain (Grant No. PID2019-104834 GB-I00). We also acknowledge the Centro de Supercomputación de Galicia (CESGA) for the use of their computersS