Las empresas B y el control de gestión

El cuestionamiento a los modelos de empresa tradicionales atribuidos a patrones de conducta inherentes a los sistemas organizacionales, generó un nuevo modelo de gestión llamado Responsabilidad Social Empresaria, que se propone minimizar los impactos negativos de las empresas en los diferentes stakeholders con los que se vinculan. Yendo más allá y aplicando una estrategia de largo alcance que combine el lucro de la empresa con la creación, al mismo tiempo, de bienestar social y ambiental, se logra el valor compartido, que consiste en reconectar su éxito de negocios con el progreso social. Luego, como consecuencia de una visión crítica y propositiva al camino recorrido, algunas personas y empresas se conectaron y agruparon en torno a un concepto más amplio, llamado empresa social, y surgen así las llamadas “Empresas B": empresas que cambian su propósito y su modelo de negocio para solucionar un problema social (Camou D., 2016). El presente trabajo de investigación busca profundizar el conocimiento del vínculo entre las Empresas B y el control de gestión, y establecer si es posible considerar el modelo sistémico de trabajo llamado Sistema B junto con las herramientas de control de gestión analizadas en la materia. A partir de las encuestas realizadas a diez Empresas B mendocinas se llevará a cabo un análisis de tipo cualitativo y otro cuantitativo mediante gráficos y anexos, para luego poder generar una teoría interpretativa. Con las encuestas, se pretende descubrir si estas empresas emplean sistemas de medición de gestión y de costeo, herramientas estratégicas de control de gestión, si utilizan presupuestos, realizan controles presupuestarios o establecen desvíos presupuestarios, cuánta importancia le dan al beneficio económico y qué tan comprometidas están con el medio ambiente y las problemáticas sociales. Los resultados indican que no es necesario aplicar las herramientas específicas de control de gestión para ser Empresa B certificada, lo que no quita que sea muy útil y provechoso a la hora de gestionar y medir sus resultados.Fil: Royo, José. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Marcelloni, Nicolás I.. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Fiocchetta, Florencia. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas

Experiència de pràctiques personalitzades i xerrades professionals en el màster interuniversitari en fotònica

S’ha posat en funcionament una doble estratègia innovadora orientada a potenciar competències transversals en el Màster en Fotònica. Per una banda, s’ha engegat una assignatura de pràctiques personalitzades, que permet ajustar les pràctiques disponibles als diferents perfils dels estudiants (segons la formació prèvia però també segons els seus interessos). Així, els estudiants poden triar entre cinc de les tretze sessions pràctiques de vuit hores cadascuna que s’oferten, seleccionant de entre la oferta disponible per part de tots els grups de recerca que donen suport al màster aquelles pràctiques que poden potenciar més el seu procés d’aprenentatge. Per una altra banda, s’ha reforçat el caràcter pràctic de la titulació potenciant l’esperit emprenedor dels estudiants mitjançant una sèrie de xerrades de persones actualment en l’àmbit empresarial de la Fotònica per acostar l’estudiant a aquest món. Les dues experiències han estat un èxit i tenen una valoració molt positiva per part de professors i estudiants, en un clar exemple de coordinació entre els interessos dels estudiants i el desenvolupament de competències transversals no “convencionals” en plans d’estudi anteriors al plantejament de Bolònia.Peer Reviewe

Should emergence models for Lolium rigidum be changed throughout climatic conditions? The case of Spain

Lolium rigidum Gaudin is a troublesome weed worldwide, and its distribution may increase due to climate change. It has become resistant to several herbicides and, therefore, its control is problematic. On the other hand, its seed biology, with little dormancy and short-term viability, can play a major role in reducing its seed bank, which would improve control of this weed. For this reason, knowledge of the emergence patterns of this species entails improvements for its management. In this work seeds from one population of L. rigidum, collected in Northeastern Spain, were distributed and sown in 11 sites across Spain, and its emergence was followed every 2–7 days for two growing seasons (2016-17 and 2017–18). These emergence sequences were compared with previously published thermal time and hydrothermal time based models, and new models were developed afterwards. The hydrothermal time based model did not significantly improve models based solely on thermal time. The accuracy of these newly developed models varied from site to site, but in general, they worked better for Northern locations than for Southern locations. Thus, the experimental sites were split between North and South, and specific models for each region were developed. The model developed for Northern sites worked very well, but the one for Southern sites needs improvement. This works reveals that, with regard to this weed species, probably different models should be developed for different climatic conditions. The model developed with data from Northern sites should be validated with local populations, while the one developed with data from Southern sites will probably need to be revised or newly developed with data from more Southern populations.The group from the University of Lleida-Agrotecnio would also like to thank the Spanish Goverment for partial funding, through project AGL2017-83325-C4-2-R (AEI/FEDER/UE)

The usefulness of artificial intelligence techniques to assess subjective quality of products in the food industry

In this paper we advocate the application of Artificial Intelligence techniques to quality assessment of food products. Machine Learning algorithms can help us to: (a) extract operative human knowledge from a set of examples; (b) conclude interpretable rules for classifying samples regardless of the non-linearity of the human behaviour or process; and (c) help us to ascertain the degree of influence of each objective attribute of the assessed food on the final decision of an expert. We illustrate these topics with an example of how it is possible to clone the behaviour of bovine carcass classifiers, leading to possible further industrial application

Solving common influence region queries with the GPU

In this paper we propose and solve common influence region queries. We present GPU parallel algorithms, designed under CUDA architecture, for approximately solving the studied queries. We also provide and discuss experimental results showing the efficiency of our approach.Ministerio de Ciencia e Innovació

Does nutritional status influence the effects of a multicomponent exercise programme on body composition and physical fitness in older adults with limited physical function?

Physical exercise effects and ageing on fitness may be influenced by nutritional status. This study investigates the effects of a 6-month multicomponent exercise training (MCT) on nutritional status and evaluates if this type of exercise could affect differently body composition and physical fitness depending on the nutritional status of older adults with decreased functional capacity. Ninety-three participants (80.4 ± 6.0 y) were divided into control (n = 45) and intervention (n = 48) groups. The intervention consisted of a 6-month multicomponent training. Comparisons between changes in body composition and fitness during the 6-months were performed between individuals at risk of malnutrition and those well-nourished, according to the Mini Nutritional Assessment. Model mixed-effect analyses were used to investigate differences after the 6 months of MCT between groups. Well-nourished participants compared with those at risk of malnutrition had higher: arm (13.4 ± 3.5 vs 14.3 ± 33.6 repetitions) and leg strength (9.0 ± 3.0 vs 11.1 ± 3.3 repetitions), maximum walking speed (31.6 ± 13.1 vs 23.7 ± 6.3s), agility (11.9 ± 5.8 vs 8.3 ± 2.1s), and aerobic capacity (31.6 ± 13.1 vs 23.7 ± 6.3 m), at baseline. After the training, those without risk of malnutrition in CON decreased their nutritional status (-1.7 + 0.7 points). Those well-nourished that performed the intervention decreased total fat mass (-1.0 ± 0.3 kg) and body fat percentage (-1.2 ± 0.4%). Both groups of training improved similarly in all tests, except for balance, in which the well-nourished showed improvements of 6.3 ± 1.9s. These results underline the usefulness of MCT in improving physical fitness regardless of nutritional status and preventing nutritional status detriment in well-nourished older adults, who are fitter and benefit more, in terms of body composition. Trial registration:ClinicalTrials.gov identifier: NCT03831841. Highlights Multicomponent exercise programme seems to be effective in delaying detriments in the nutritional status of well-nourished people. Well-nourished older people obtain more benefits in body composition from the multicomponent exercise than those at risk of malnutrition, decreasing adiposity. The positive effect of multicomponent exercise was observed in physical fitness independently of nutritional status

Interpretation of salt-cored frontal structures in the Southern Pyrenees guided by analog modeling, surface and subsurface data

Southern Pyrenean frontal thrusts are usually blind or partially covered by syn- and post-tectonic sediments of the Ebro Foreland hampering their interpretation. We have investigated the geometry and evolution of the Súria Anticline, a frontal structure of the Southern Pyrenees, which is characterized by the presence of multiple buried and blind thrusts displaying a complex triangle zone and several fishtail structures at depth. To characterize the geometry and structural evolution, a combination of surface geology, subsurface data interpretation, and analog modeling have been integrated into a unique 3D geologic model. The surface geology of this area depicts a rather simple structure, characterized by a north-directed backthrust and a gentle anticline, both striking west-southwest/east-northeast. In contrast, geophysical data indicate that the subsurface structure is more complex, exhibiting several northward- and southward-directed thrusts and folds detaching on the Pyrenean foreland Eocene evaporites. Integration of surface (geologic maps and dip measurements) and subsurface data (seismic and wells) allowed us to reconstruct the 3D structure of this area. To produce a more robust kinematic model, we used an experimental approach to investigate the evolution of frontal structures in folds and thrust belts on evaporitic detachments. Different viscous layer configurations were tested in a series of sandbox models comparing them with the evolution of the Súria Anticline. Taking into account the deformation and that seismic quality is in general poor, the experimental results allow us to better characterize the structures developed in this area. Our structural evolution is characterized by an early stage of salt inflation and fold nucleation. With increasing shortening, the structure evolved to a detachment anticline eventually developing a northward-directed thrust that broke through the northern anticline limb. The present-day geometry developed in a later stage of fold reactivation, when a new regional fold formed, and tightened the preexisting structure

Continuous surveillance of points by rotating floodlights

Let P and F be sets of n ≥ 2 and m ≥ 2 points in the plane, respectively, so that P∪F is in general position. We study the problem of finding the minimum angle α ∈ [2π/m, 2π] such that one can install at each point of F a stationary rotating floodlight with illumination angle α, initially oriented in a suitable direction, in such a way that, at all times, every target point of P is illuminated by at least one light. All floodlights rotate at unit speed and clockwise. We give an upper bound for the 1-dimensional problem and present results for some instances of the general problem. Specifically, we solve the problem for the case in which we have two floodlights and many points, and give an upper bound for the case in which there are many floodlights and only two target points.Ministerio de Educación y CienciaEuropean Science FoundationMinisterio de Ciencia e InnovaciónComisión Nacional de Investigación Científica y Tecnológica (Chile)Fondo Nacional de Desarrollo Científico y Tecnológico (Chile