On-Site Recording of Excavation Data Using Mobile GIS

Archaeologists have embraced new technologies in many aspects of research, but reliance on paperbased recording has impeded development of excavation recording methods. The digital recording of spatial provenience for artifacts and features, together with complex attributes during excavation, while not problem-free, provides a streamlined recording process. This article describes a digital interface that links precise spatial provenience with digital forms and geo-referenced photographs during excavation at a colonial site in highland Peru. A customized version of ESRI ArcPad provides the means to create and to explore spatial and attribute data in the field and laboratory as GIS data, which in turn can be integrated with ArcGIS for post-field visualization and analysi

Estudo de caso aplicando modelo para identificação de potenciais geradores de intangíveis

Relata estudo de caso em que foi aplicado o modelo Mapa para Identificação de Potenciais Geradores de Intangíveis. Após mencionar resumidamente a ferramenta utilizada, apresentam-se os procedimentos seguidos para implementar tal modelo numa empresa industrial, evidenciando os passos seguidos, as análises realizadas, os resultados alcançados e as limitações inerentes.This article reports on a case study which applied the model called Map for the Identification of Potential Intangible Asset Generators. After a summarized description of the applied tool, we present the procedures followed to implement such a model in an industrial company, disclosing the steps that were taken, the analyses carried out, obtained results and inherent limitations

Custeio baseado em atividades (ABC) aplicado aos processos de compra e venda de distribuidora de mercadorias

Trata-se de estudo de caso sobre a aplicação do Custeio Baseado em Atividades (ABC) efetuada em empresa que atua na distribuição de mercadorias. O estudo teve por objetivo identificar o efetivo consumo de recursos destinados aos processos de compra e de venda pelos três principais segmentos de mercado em que a entidade atua, no sentido de melhorar sua análise de rentabilidade. Após efetuar uma revisão da literatura sobre os principais aspectos do ABC, descreve-se o estudo efetuado. Inicialmente, faz-se a caracterização da empresa em que foi efetuada a pesquisa. Em seguida, apresentam-se os detalhes da implementação do ABC, comentando os procedimentos realizados para tal finalidade. Por último, são mencionadas as informações gerenciais mais relevantes que puderam ser obtidas pelo uso dessa forma de custeio.This case study discussed the application of activity-based costing (ABC) in a merchandise distribution company and aimed to identify the effective consumption of purchase and sales process resources by the three main market segments the entity is active in, so as to improve its profitability analysis. After a literature review on the main aspects of ABC, the case study was described. First, the study company was characterized. Next, the details of ABC implementation were presented, including what procedures were realized for this purpose. Finally, the most relevant management information obtained through this costing method were mentioned

Análise de rentabilidade dos segmentos de mercado de empresa distribuidora de mercadorias

O artigo apresenta possíveis aplicações do conceito de margem de contribuição para avaliação de desempenho de segmentos comerciais, voltando-se mais especificamente para empresas que operam no ramo de distribuição de mercadorias. São comentadas e exemplificadas situações em que a margem de contribuição pode servir como ferramenta de apoio aos gestores da área de vendas para averiguar a rentabilidade de produtos, linhas de mercadorias, territórios de venda, canais de distribuição, clientes e vendedores. Por último enfatiza-se o aspecto da projeção de resultados operacionais com base na contribuição total e seus benefícios.The article presents possible applications of the contribution margin concept for the performance evaluation of commercial segments, more specifically oriented towards goods distribution companies. We comment on and give examples of situations in which the contribution margin can serve as a tool to support managers from the sales area to verify the profitability of products, product lines, sales regions, distribution channels, clients and salespersons. Finally, we emphasize the aspect of operational result projection on the basis of the total contribution and its benefits

Ratings of usability of didactic models: a comparative case study in Croatia and Germany

The study refers to the unfavourable reputation and status of general didactics as well as its decreasing importance in teacher education. This is a result of poor performance achieved in international tests by students. They score low on knowledge and arguments, and empirical studies indicate that didactic models are useless. In view of the above problem, the aim of this article is to examine the validity of the argument that didactic models are useless. It is necessary to examine if general didactics are being in an unfavourable position along with its possible successors in the international context. In order to achieve that, we conducted an empirical study into the usability of didactic models for lesson planning in Croatia and compared it with the results obtained in previous research in Germany. The term usability means the advantages of theory in practice. On the basis of the results of the empirical study, we concluded that didactic models are not generally unusable. Additionally, they are different according to their usability. These results open a path for further research on this topic in the international context

Privacy Protection in Location-Based Services: A Survey

Location awareness has enabled efficient and accurate geo-localised Internet services. Mobile apps exploiting these services have changed our way of navigating and searching for resources in geographical space. This chapter provides a classification of location based services (LBS) and illustrates the privacy aspects involved in releasing our location information as part of a service request. It includes a discussion about legal obligations of the LBS provider and about ways to specify personal location privacy preferences. The chapter also provides a systematic survey of the main approaches that have been proposed for protecting the user\u2019s privacy while using these services