4,483 research outputs found
"Powered by whom?" : A network perspective on replication as strategy
This study examines the configuration of resources and activities among firms as a strategy to improve their position in a network through the replication of a template. The conceptual background combines the network approach to strategizing with the capability approach to replication. Using a longitudinal study of a large wholesaler, this study demonstrates that change in a network position can result from two interwoven processes: the development and replication of a template in some sections of the network, and a rearrangement of the web of relationships among counterpartsinfo:eu-repo/semantics/publishedVersio
Diferenciación y creación de conocimiento
El presente trabajo se aventura en el análisis, poco explorado todavía, del cruce de variables de diseño
organizativo y creación de conocimiento en la organización. Partiendo de la relación bien establecida y
probada en la literatura específica del impacto de los facilitadores sobre la creación de conocimiento,
este trabajo introduce y explora el papel que tiene la diferenciación en la creación de conocimiento
utilizando los facilitadores como variables intermedias. Se establece así un modelo general de
relaciones entre estas variables, que se contrastan en una investigación empírica de carácter
cuantitativo y a partir de una muestra de 167 grandes empresas españolas.This study focuses on the analysis of the influence of organizational design variables on knowledge
creation within the organization. The impact that enablers have on knowledge creation has been
widely demonstrated and established by the relevant literature. Using this assumption as a starting
point, this study will consider and explore the differentiation in the knowledge creation using the
enablers like intermediate variables. In this way, we can create a model of the relationship between
these variables and contrast them with an empirical investigation of a quantitative nature, using a
sample of 167 large Spanish firms
The influence of summer upwelling at the western boundary of the Cantabrian coast
7 páginas, 1 tabla, 4 figurasRecent characterizations of atmospheric conditions favorable to upwelling events in the Western Cantabrian Sea have stressed the need to analyze the significance of the orientation of the coast on the phenomenon of upwelling. Surface-wind fields for the northwestern Galician marine area were provided by the QuikSCAT satellite and an SST map was elaborated using the NASA GHRSST satellite data. A cruise was conducted aboard the RV Lura in June 2009 during northern prevailing winds. Data of thermohaline variables, concentration of dissolved oxygen, dissolved inorganic nitrogen, chlorophyll, dissolved and particulate organic carbon and nitrogen and phytoplankton abundances were obtained. When the upwelling developed west of the Cape Ortegal was strong, the Eastern North Atlantic Central Water mixed with coastal water eastward of the Cape and the upwelled seawater reached the westernmost of the Northern Galician Rias, the Ria of Ortigueira. Incoming seawater was poor in nitrate and chlorophyll concentrations when compared to that of the upwelling events in the Western Galician Rias. The phytoplankton assemblages were typical of summer upwelling blooms in the latter Rias but phytoplankton biomass was lower in the Ria of Ortigueira and the species were indicatives of initial (inner ria under continental influence) and advanced (outer ria under upwelling inputs) stages of phytoplankton succession. The observed process arose when the upwelling edge-zone reaches a change of coastal orientation as may also occur in other upwelling regions.This work was
CICYT-FEDER financed (CTM2007-62546-C03/MAR).Peer reviewe
Bankruptcy prediction in Brazil: a two-stage model employing accounting data
Para tentar medir e prever a “saúde financeira” de empresas, pode-se usar os chamados modelos de previsão de insolvência, construídos com apoio em técnicas estatísticas e aplicados para analisar índices econômico-financeiros selecionados, obtidos a partir dos demonstrativos contábeis. A partir da metade dos anos 90, questões tais como o aparecimento de novas técnicas de modelagem, a crescente importância da gerência do risco de crédito e as condições econômicas vigentes trouxeram de volta o interesse pela análise e previsão da insolvência de empresas. O objetivo deste artigo é descrever um método para elaboração de modelos de previsão de insolvência, fundamentado em técnicas estatísticas, e ilustrá-lo através de uma aplicação empírica a uma amostra de empresas comerciais e industriais brasileiras, empregando dados para o período de 1996 a 2000.It may happen that firms collapse irrespective of their financial statements being published in a regular basis and being prepared according to professional accounting standards and statutory requirements. The relationship between accounting data and business failure therefore deserves ongoing and expert attention. Bankruptcy prediction refers to the search for applicable models or procedures allowing to anticipate convincing signals of future problems.This paper proposes an empirical model for bankruptcy prediction that proceeds in two-stages: the first seeks to select appropriate predictors; the second employs discriminant analysis to classify successful and bankrupt firms. Empirical information has been collected from accounting data published by the Brazilian equivalent of SEC and refers to the period 1996 / 2000. Considering comparable figures reported in the literature, retained models obtain quite good hit ratios. For the selected time period, accounting data may be considered a convenient empirical support to predict bankruptcy in the Brazilian context
Mobbing en el sistema universitario gallego. El personal de administración y servicios
Las Administraciones Públicas se muestran, lamentablemente, como un campo especialmente abonado
para el desarrollo de nocivas y gravísimas patologías, vicios y conflictos laborales, contradiciendo de
este modo los más elementales principios que, por imperativo, obligación y, sobre todo, lógica, han de
inspirar la actividad de la Administración. El acoso psicológico se ha convertido en una lacra laboral
que azota con enorme virulencia a la Administración Pública. La Universidad Pública puede
convertirse en un entorno laboral altamente tóxico si no se adoptan las medidas para corregir y
prevenir este tipo de procesos, lo que obliga necesariamente a identificar el problema, sus causas y sus
consecuencias.Regrettably the civil services are particularly prone to the onset of pernicious deficiencies within the
working environment that contravene the most fundamental principles governing its procedures.
Psychological harassment is a disgrace to the workforce and one that puts enormous pressure on the
civil service. The public university will become a noxious environment within which to work unless
measures are taken in both the prevention and correction of abuses, all of which necessitates a
thorough identification of the problem in question together with its likely causes and consequences
Gestão da qualidade aplicada a uma plataforma universitária de e-learning
Este trabalho descreve o modelo de Gestão da Qualidade que a Unidade Operacional para o e- Learning está a implementar na Universidade de Aveiro. É realizado um enquadramento do caso da Universidade de Aveiro, incluindo a sua evolução de um sistema Learning Management System (LMS) para um sistema Learning Content Management System LCMS. Apresenta-se uma análise sobre os modelos de Gestão da Qualidade (abordagem orientada ao processo, abordagem orientada ao produto e abordagem mista) e de Normalização. Por fim, faz-se uma pequena incursão sobre o tema da Certificação da Qualidade em termos internacionais do ponto de vista de Judith Eaton..This paper describes the Quality Management model that the Unidade Operacional para o e-Learning (Operational Unit for e-Learning) is implementing in the University of Aveiro. The University of Aveiro’s experience is related, witch includes the evolution from a Learning Management System (LMS) system to a Learning Content Management System (LCMS). An analysis about the Quality Management models (Process orientation, Product orientation and a mixed one) and Normalization is presented. At the end the vision of the Quality Certification, by Judith Eaton, is, also, presented
Determinantes da estrutura financeira das empresas portuguesas: uma aplicação às empresas de grande dimensão
O presente artigo tem por objectivo analisar alguns determinantes das decisões da estrutura financeira
das “500 maiores e melhores empresas” assim definidas pela Revista Exame (2002), tendo por base as
principais teorias da estrutura financeira da empresa. Deste modo, definiram-se as seguintes variáveis
explicativas do endividamento: sector de actividade, rendibilidade das vendas e do investimento,
estrutura do activo, dimensão da empresa e crescimento do volume de negócios. Os dados obtidos da
Revista Exame (2002) foram submetidos a uma regressão multivariada. Os resultados mostram que a
rendibilidade se relaciona negativamente com o nível de endividamento das empresas, encontrando-se
suporte para a teoria das preferências hierárquicas. As empresas de maior dimensão e com maior peso
do Activo Fixo no Activo Total preferem o endividamento de médio e longo prazo ao de curto prazo.The research purpose of this paper is to analyse a set of factors as determinants of the corporate capital
structure decision. Considering the main financial structure theories, it was defined the following debt
determinants: industrial sector, return on sales, return on investment, asset composition, dimension of
firm, and growth of sales. The data obtained from the Revista Exame (2002) regarding to the “large
and best 500 firms” was submitted to a multivariate regression. The results show that the profitability
of firm has a negative impact on the level of indebt ness that supports the pecking order theory. The
firms with larger dimension prefer long term debt to short term debt
Los equipos y el aprendizaje grupal en la organización. Un estudio cuantitativo en las grandes empresas españolas
La presente investigación tiene como objetivo analizar las relaciones entre las variables que definen el contexto
del equipo y el aprendizaje. Para dar cumplimiento a este objetivo analizamos el aprendizaje grupal e integramos
a dicho análisis las relaciones positivas, identificadas por la literatura especializada, entre contexto y eficacia de
equipo. Estas relaciones entre las variables de contexto y eficacia de equipo y el aprendizaje grupal, serán
contrastadas en un estudio de naturaleza cuantitativa y en una muestra de 167 grandes empresas españolas. Los
resultados obtenidos muestran las condiciones del contexto organizativo donde son aplicados los equipos,
condicionan el aprendizaje grupal
El mercado de emisiones de CO2: su repercusión en la contabilidad financiera
La entrada en funcionamiento del nuevo mercado de emisiones, como mecanismo para la consecución
de los compromisos adquiridos en el Protocolo de Kioto, ha dado lugar a la creación de un nuevo
elemento –el derecho de emisiones de gases de efecto invernadero– que afectará al patrimonio y
resultado de las organizaciones. Este derecho, de naturaleza patrimonial y, por tanto, susceptible de ser
transferido requiere el estudio de las incidencias que pueden plantearse en el reconocimiento,
valoración y registro de las operaciones del mismo, siendo éste el objeto del presente trabajo.The new market of emissions, like a mechanism for the attainment of the commitments acquired in the
Kyoto Protocol, has given rise to the creation of a new element - the right of greenhouse gas
emissions- that will affect to the patrimony and result of the organizations. This right, of patrimonial
nature and, therefore, capable of be transferred, requires the study of the incidences that can consider
in the recognition, valuation and registry of the operations of it, being this one the object of the present
work
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