Strategic management accounting: definitions and dimensions

The purposes of this paper are twofold: firstly it aims to discuss prior definitions of strategic management accounting (SMA) in order to understand the main purposes and the scope of SMA; secondly the management accountant’s participation in the strategic decision-making and SMA practices are discussed. The SMA literature review shows us that there is no consensus in the SMA definition. However, there is some common elements in the SMA definitions, such as: i) a development of management accounting with a strategic orientation; ii) an external orientation (outward-looking orientation); and, iii) an orientation for future (forward-looking orientation). In addition, SMA adopts both financial and non-financial measurement typologies and an orientation to internal resources and organizational capabilities (intellectual capital). There is also some consensus on the main purpose. SMA must cooperate and provide strategic information for the strategic management, marketing, and other managerial functions. The purpose is to create and achieve competitive advantages and enhance organizational performance. To accomplish this goal SMA considers two dimensions related with the management accountant’s participation in the strategic decisionmaking process and a set of SMA practices. Therefore, this paper contributes to a better understanding of the concept and scope of SMA and its two dimensions. In this sense, it assists practitioners and researchers to understand, adopt, use, and research the SMA.info:eu-repo/semantics/publishedVersio

A comédia romântica em Hollywood: o gosto da “água com açúcar”

The romantic comedy movies produced by Hollywood are usually disqualified and considered to be low quality films – not only by academics and mass culture critics, but also by the Hollywood industry itself. Despite that, the category is massively consumed, providing large amounts of profit to its studios as well as fame to its actors. This article aims to find the reasons for this common disqualification and also discusses the possible effects it may have on the spectator’s reception experience.Key words: mainstream cinema, aesthetics, feminine.O gênero cinematográfico de comédia romântica produzido por Hollywood é frequentemente desclassificado, considerado como de baixa qualidade, não só entre os acadêmicos e críticos da cultura das massas, mas também pela própria indústria hollywoodiana. Apesar disso, a categoria é amplamente consumida, rende um bom retorno financeiro para seus estúdios e consagra atrizes como grandes estrelas. Este artigo objetiva encontrar os motivos para esse rebaixamento, além de levantar hipóteses sobre os seus possíveis efeitos na experiência de recepção do espectador. Palavras-chave: cinema mainstream, estética, feminino

Espectroscopia fotoacústica laser: cálculo de eficiência quântica radiativa do íon Nd3+ dopado em vidro soda-lime

Laser photoacoustic spectroscopy measurements of radiative quantum efficience were made on Nd3+ ion doped in soda-lime glass. The variations of signal intensities with chopping frequency of the incident light are in agreement with the predictions of standard photoacoustic effect theory. The determination of radiative quantum efficiency of this material is described using two differents wavelenght as a function of a fixed chopping frequency. The measured value n=0.87 + 0.04 is compared with those obtained by other methods.Calculou-se a eficiência quântica radiativa do íon Nd3+ dopado em vidro soda-lime através da espectroscopia fotoacústica laser. A variação da intensidade do sinal luminoso incidente com a frequência da modulação está de acordo com a teoria do efeito fotoacústico. A determinação da eficiência quântica radiativa nesse material é descrita usando dois comprimentos de onde diferente em função de uma frequência de modulação fixa. O valor medido η = 0.87 +/- 0.04 é comparado com aqueles obtidos por outros métodos

Modelling a Dune Field

We present a model to describe the collective motion of barchan dunes in a field. Our model is able to reproduce the observation that a typical dune stays confined within a stripe. We also obtain some of the pattern structures which ressemble those observed from aerial photos which we do analyse and compare with the specific field of La\^ayounne.Comment: 15 pages, 13 figure

Using Entropy-Based Methods to Study General Constrained Parameter Optimization Problems

In this letter we propose the use of physics techniques for entropy determination on constrained parameter optimization problems. The main feature of such techniques, the construction of an unbiased walk on energy space, suggests their use on the quest for optimal solutions of an optimization problem. Moreover, the entropy, and its associated density of states, give us information concerning the feasibility of solutions.Comment: 10 pages, 3 figures, references correcte

Cryopreservation of collared peccary (Pecari tajacu) semen using different freezing curves, straw sizes, and thawing rates

AbstractThe objective of this study was to verify the effect of different freezing curves, straw sizes, and thawing rates on the cryopreservation of collared peccary semen. Twelve ejaculates were obtained from captive adult males by electroejaculation, and evaluated for sperm motility, kinetic rating, viability, morphology, and functional membrane integrity. The ejaculates were diluted in a coconut water extender (ACP-116c) with egg yolk and glycerol, packaged into 0.25mL or 0.50mL plastic straws and cryopreserved in liquid nitrogen following a slow (−10°C/min) or a fast (−40°C/min) freezing curve. After one week, samples were thawed at 37°C/1min or 70°C/8s and evaluated as reported for fresh semen, and also for kinematic parameters (computerized analysis). A significant decrease in sperm motility and kinetic rating was observed after glycerol addition at 5°C and also after thawing for all the treatments (P<0.05). Regarding post-thaw semen variables, no differences were verified between freezing curves when the same straw size and thawing rate were taken as reference (P>0.05). In general, values for sperm characteristics found after thawing at 37°C were better preserved than at 70°C (P<0.05), both in the use of 0.25mL or 0.50mL straws, which were similar for semen packaging (P>0.05). The evaluation of the kinematic parameters of sperm motility confirmed these results at values varying from 20% to 30% motile sperm for the samples thawed at 37°C, and values fewer than 12% motile sperm for samples thawed at 70°C (P<0.05). In conclusion, we recommend the use of a fast freezing curve that reduces the time spent on the cryopreservation of collared peccary semen, which could be packaged both in 0.25mL or 0.50mL straws, but the thawing should be conducted at 37°C/1min

Direct and Inverse Magnetocaloric effects in A-site ordered PrBaMn2O6 manganite in low magnetic fields

The magnetocaloric effect (MCE) of A-site ordered PrBaMn2O6 manganite has been studied by direct methods and by the specific heat measurements. Direct measurements of the MCE in low magnetic fields were performed using recently proposed modulation technique and by classic direct method in high fields. Direct and inverse MCE are observed at Curie and Neel points correspondingly. A value of the inverse MCE in the heating run is less than in the cooling regime. This effect can be attributing to competition between ferromagnetic and antiferromagnetic interactions. Indirectly estimated and direct MCE values considerably differ in around first order AF transition.Comment: 8 pages, 5 figure