The activity-based costing model trajectory: A path of lights and shadows

Purpose: To present a literature review showing the trajectory of the ABC model. Design/methodology: Literature review. Findings: This paper analyzes the history of the ABC model and its dissemination process, in the form of articles published in the specialized press. Research limitations/implications: The bibliometric study has been carried out based on specialized journals. Practical implications: Before a new strategic management tool is adopted, its strategic or operational contribution to the organization should be analyzed. The adoption of new tools based on current trends or as part of mimetic processes, could imply financial investments that do not produce the desired effects. Originality/value: This work is an analysis of the trajectory of the ABC model from its appearance to the present time.Peer Reviewe

An early assessment of the impact of COVID-19 on air transport:Just another crisis or the end of aviation as we know it?

Elsevier hereby grants permission to make all its COVID-19-related research that is available on the COVID-19 resource centre (Elsevier Connect) - including this research content - immediately available in PubMed Central and other publicly funded repositories, such as the WHO COVID database with rights for unrestricted research re-use and analyses in any form or by any means with acknowledgement of the original source. These permissions are granted for free by Elsevier for as long as the COVID-19 resource centre remains active. 23 September 2020; https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7269949

DIFFICULT_ADA_Integrated.txt

Difficult Integrated Conditio

Propuesta de organización y evaluación de trabajos o proyectos finales de tercer ciclo

En la mayoría de masters y cursos de postgrado los alumnos deben de realizar un trabajo final, de carácter obligatorio que sirve para encontrar la aplicación práctica a un caso real de las cuestiones aprendidas en las clases magistrales. La presentación de dicho trabajo y su correspondiente evaluación permite al alumno la obtención del título de tercer ciclo. La manera de gestionar las actividades relativas a la organización del trabajo y su posterior evaluación exige el establecimiento de una metodología que no puede improvisarse sobre la marcha. En esta comunicación se explica una experiencia práctica implantada con éxito, basada en la formación de grupos o equipos de trabajo, el seguimiento continuado mediante sesiones de tutoría, el control del trabajo y su presentación, la exposición y defensa oral en donde todos los miembros del grupo están obligados a participar de forma activa. En relación a los formatos, se han considerado dos tipos de trabajos con sus particularidades en cuanto a criterios de evaluación: los proyectos en el sentido más tradicional del término y los planes de empresa.Peer Reviewe

The activity-based costing model trajectory: A path of lights and shadows

Purpose: To present a literature review showing the trajectory of the ABC model. Design/methodology: Literature review. Findings: This paper analyzes the history of the ABC model and its dissemination process, in the form of articles published in the specialized press. Research limitations/implications: The bibliometric study has been carried out based on specialized journals. Practical implications: Before a new strategic management tool is adopted, its strategic or operational contribution to the organization should be analyzed. The adoption of new tools based on current trends or as part of mimetic processes, could imply financial investments that do not produce the desired effects. Originality/value: This work is an analysis of the trajectory of the ABC model from its appearance to the present time