59 research outputs found

    An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms

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    The adoption of management control systems (MCS) is a key element in managing the tension that growth imposes on young growing firms. Despite its importance to a large number of organizations, only recently has the empirical literature devoted attention to the evolution of these systems over the lifecycle of firms [Moores and Yuen, Account. Organizat. Soc. 26 (2001) 351]. This paper builds upon existing management control theory, mostly focused on established organizations, and existing predictions based on extended field observations to explore how these systems are adopted within growing firms. To advance theory, the paper also draws from the entrepreneurship and life cycle literatures. It identifies several variables as drivers of the emergence of management control systems including the size of the organization, its age, the replacement of the founder as CEO, and the existence of outside investors. The empirical evidence, from a database on the adoption of human resource management systems, is consistent with these variables being associated with the adoption of MCS. The paper also provides initial results on how the emergence of various types of management control systems depends on which systems the organization has already adopted. 2004 Elsevier Ltd. All rights reserved

    Sistema de gestión informático y el trámite documentario en la Municipalidad Provincial de Bambamarca

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    La presente investigación titulada “Sistema de gestión informático y el trámite documentario en la Municipalidad Provincial de Bambamarca – 2016”, tuvo como objetivo general: Determinar la relación que existe entre el sistema de gestión Informático y el tramite documentario en la Municipalidad Provincial de Bambamarca – 2016.. La investigación de tipo descriptiva - correlacional, con un diseño no experimental, la misma que se realizó con la totalidad de los trabajadores de la Municipalidad Provincial de Bambamarca. En la investigación se consideraron teorías teorías científicas de Sistema, Teorías científicas de Informática, seguridad en los Sistemas de Información, sistema documentario, redes digitales, documento electrónico de Schamber,ley de transparencia y acceso a la información pública, Nº 27806 , La población está conformada por 2850 personas que pertenecen a la municipalidad de Bambamarca ,con una muestra en estudio de 193. Finalmente, al determinar la correlación entre las variables el coeficiente de correlación de Pearson de 0.801 que nos indica que existe relación positiva entre las variables sistema de gestión Informático y tramite documentario; además el nivel de relación es significativo en el nivel de significancia bilateral p=0.000<0.01 y con un nivel de confianza del 99%

    Legalización del matrimonio de personas del mismo género en el Perú y la vulneración de la igualdad de derechos

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    La evolución de las normas en el mundo ha tenido un destacado progreso para la sociedad peruana y el derecho deben avanzar a la par y buscar eliminar la vulnerabilidad de derechos. Una sociedad que garantiza el derecho a la igualdad y libertad, la convierte en una sociedad justa, equitativa e inclusiva. Nuestra investigación, se centra en un grupo de personas no heterosexuales, que desde siempre se han sentido diferenciadas por la sociedad y es en estos tiempos en donde este grupo de personas ha logrado crear una masa importante que tomando como punto de partida a países desarrollados en donde los derechos han evolucionado juntamente con la sociedad, que exigen la paridad de los derechos que a diferencia por ejemplo de las parejas heterosexuales que si tienen instituciones jurídicas que garantizan sus derechos y obligaciones, siendo que las parejas homosexuales vienen siendo discriminadas y excluidas de los beneficios que brindan las normas jurídicas. Buscamos la fundamentación jurídica que, si apoyen la constitucionalidad de la unión civil entre personas no heterosexuales y dar respuesta a las interrogantes del porque las instituciones jurídicas en el Perú tienden a diferenciar a estas personas basado solo por su orientación sexual, lo que ha generado también la discriminación en la sociedad. Creemos que la adecuación de la norma en temas de matrimonio igualitario no perjudicaría en nada a nuestra sociedad, por lo que la convertiría en una sociedad cumplidora a cabalidad de todos los derechos de manera igualitaria, lo que garantiza el respeto y cumplimiento de derechos entre los seres humanos. Además, no solo estaremos haciendo un análisis de la normatividad peruana, si no que en dicho proyecto plantearemos una respectiva modificación en los artículos correspondientes del código civil y de la Carta Magna peruana así mismo de los artículos concordantes, que estén vinculados con el matrimonio para así sugerir una modificatoria que esté acorde con nuestra sociedad y sus necesidades. Por consiguiente, para tener una visión amplia y objetiva, también analizaremos el pleno. Sentencia del tribunal constitucional del expediente N° 01739-2018-PA/TC en la cual se buscaba reconocer la unión matrimonial homosexual realizado en tierras foráneas, buscando ser reconocido por nuestro país. De acuerdo a esta sentencia, nosotros podremos avizorar la interpretación que tienen nuestros magistrados del tribunal constitucional y poder tener una referencia de cómo estamos hoy en día en nuestro país con respecto a la involución de las leyes en el Perú

    Bioaffinity sensor based on nanoarchitectonic films: control of the specific adsorption of proteins through the dual role of an ethylene oxide spacer.

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    The identification and quantification of biomarkers or proteins is a real challenge in allowing the early detection of diseases. The functionalization of the biosensor surface has to be properly designed to prevent nonspecific interactions and to detect the biomolecule of interest specifically. A multilayered nanoarchitecture, based on polyelectrolyte multilayers (PEM) and the sequential immobilization of streptavidin and a biotinylated antibody, was elaborated as a promising platform for the label-free sensing of targeted proteins. We choose ovalbumin as an example. Thanks to the versatility of PEM films, the platform was built on two types of sensor surface and was evaluated using both optical- and viscoelastic-based techniques, namely, optical waveguide lightmode spectroscopy and the quartz crystal microbalance, respectively. A library of biotinylated poly(acrylic acids) (PAAs) was synthesized by grafting biotin moieties at different grafting ratios (GR). The biotin moieties were linked to the PAA chains through ethylene oxide (EO) spacers of different lengths. The adsorption of the PAA-EOn-biotin (GR) layer on a PEM precursor film allows tuning the surface density in biotin and thus the streptavidin adsorption mainly through the grafting ratio. The nonspecific adsorption of serum was reduced and even suppressed depending on the length of the EO arms. We showed that to obtain an antifouling polyelectrolyte the grafting of EO9 or EO19 chains at 25% in GR is sufficient. Thus, the spacer has a dual role: ensuring the antifouling property and allowing the accessibility of biotin moieties. Finally, an optimized platform based on the PAA-EO9-biotin (25%)/streptavidin/biotinylated-antibody architecture was built and demonstrated promising performance as interface architecture for bioaffinity sensing of a targeted protein, in our case, ovalbumin.journal articleresearch support, non-u.s. gov't2013 Jun 182013 02 11importe

    Ten Myths around Open Scholarly Publishing

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    The changing world of scholarly communication and the emergence of ‘Open Science’ or ‘Open Research’ has brought to light a number of controversial and hotly-debated topics. Yet, evidence-based rational debate is regularly drowned out by misinformed or exaggerated rhetoric, which does not benefit the evolving system of scholarly communication. The aim of this article is to provide a baseline evidence framework for ten of the most contested topics, in order to help frame and move forward discussions, practices and policies. We address preprints and scooping, the practice of copyright transfer, the function of peer review, and the legitimacy of ‘global’ databases. The presented facts and data will be a powerful tool against misinformation across wider academic research, policy and practice, and may be used to inform changes within the rapidly evolving scholarly publishing system

    Ten Hot Topics around Scholarly Publishing

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    The changing world of scholarly communication and the emergence of a new wave of 'Open Science' or 'Open Research' has brought to light a number of controversial and hotly-debated topics. Yet, evidence-based rational debate is regularly drowned out by misinformed or exaggerated rhetoric, which does not benefit the evolving system of scholarly communication. The aim of this article is to provide a baseline evidence framework for ten of the most contested topics, in order to help frame and move forward discussions, practices and policies. We address issues around preprints and scooping, the practice of copyright transfer, the function of peer review, predatory publishers, and the legitimacy of 'global' databases. The presented facts, arguments and data will be a powerful tool against misinformation across wider academic research, policy and practice, and may be used to inform changes within the rapidly evolving scholarly publishing system

    Finishing the euchromatic sequence of the human genome

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    The sequence of the human genome encodes the genetic instructions for human physiology, as well as rich information about human evolution. In 2001, the International Human Genome Sequencing Consortium reported a draft sequence of the euchromatic portion of the human genome. Since then, the international collaboration has worked to convert this draft into a genome sequence with high accuracy and nearly complete coverage. Here, we report the result of this finishing process. The current genome sequence (Build 35) contains 2.85 billion nucleotides interrupted by only 341 gaps. It covers ∼99% of the euchromatic genome and is accurate to an error rate of ∼1 event per 100,000 bases. Many of the remaining euchromatic gaps are associated with segmental duplications and will require focused work with new methods. The near-complete sequence, the first for a vertebrate, greatly improves the precision of biological analyses of the human genome including studies of gene number, birth and death. Notably, the human enome seems to encode only 20,000-25,000 protein-coding genes. The genome sequence reported here should serve as a firm foundation for biomedical research in the decades ahead

    How To Become Innovative (Collection)

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