El Cuadro de Mando Integral (Balanced Scorecard) es una herramienta que se ha impuesto en la currículas de las carreras de administración y contaduría pública. A su vez, la tendencia mundial que exige formación de grado de 8 semestres lleva a que diversas herramientas de gestión se dicten a nivel de posgrado. En este trabajo, se efectúa una propuesta para cursos de grado, integrando Cuadro de Mando Integral y Reportes de Sostenibilidad, atendiendo a la estrategia de las organizaciones, con foco (...) en el sector público. (shrink)

This highly multidisciplinary collection discusses an increasingly important topic among scholars in science and technology studies: objectivity in science. It features eleven essays on scientific objectivity from a variety of perspectives, including philosophy of science, history of science, and feminist philosophy. Topics addressed in the book include the nature and value of scientific objectivity, the history of objectivity, and objectivity in scientific journals and communities. Taken individually, the essays supply new methodological tools for theorizing what is valuable in the pursuit (...) of objective knowledge and for investigating its history. The essays offer many starting points, while suggesting new avenues of research. Taken collectively, the essays exemplify the very virtues of objectivity that they theorize—in reading them together, the reader can sense various anxieties about the dangerously subjective in our age and locate commonalities of concern as well as differences of approach. As a result, the volume offers an expansive vision of a research community seeking a communal understanding of its own methods and its own epistemic anxieties, struggling to enunciate the key problems of knowledge of our time and offer insight into how to overcome them. -/- (Contributors: Alex Csiszar, Scott Edgar, Peter Galison, Ian Hacking, Sandra Harding, Moira Howes, Paolo Savoia, Judy Segal, Joan Steigerwald, and Alison Wylie). (shrink)

Contemporary Information Systems management incorporates the need to make explicit the links between semiotics, meaning-making and the digital age. This focus addresses, at its core, pure rationality, that is, the capacity of human interpretation and of human inscription upon reality. Creating the new real, that is the motto. Humans are intrinsically semiotic creatures. Consequently, semiotics is not a choice or an option but something that works like a second skin, establishing limits and permeable linkages between: human thought and human's infinite (...) world of imagination; and human action, with its correspondent infinite world of intentionality, of desire and of unexplored possibilities. Two instances are contrasted as two reading lenses of current business reality: IS governance and industry 4.0. These phenomena correspond to the need to take accountability, transparency and responsibility into account, when designing IS and when using such systems through the ecology of connectivity, Big Data and the Internet of Things. Political, social and cultural dimensions are brought into the equation, when addressing the question of the relevance and adequateness of IS theory and practice to respond to contemporary challenges. The message is that what has already been achieved is but a shadow, a pale vision, of what might be achieved in the age of the new Renaissance. (shrink)

Este trabajo comienza analizando la evolución del concepto de presupuesto hasta llegar a su estado actual. Seguidamente se realiza una revisión crítica de la literatura de acuerdo con sus enfoques existentes y sus perspectivas, así como la vinculación con otras disciplinas como la contabilidad conductual y la tecnología. Por último, se plantea en base a las tres funciones que realiza la universidad, sobre ellas se establecen prioridades de la disciplina respecto a la docencia.

This paper begins by analyzing the evolution of the budget concept until its current state, followed by a critical review of the literature according to its existing approaches and perspectives, as well as the link with other disciplines such as behavioral accounting and technology. The paper finished with a proposed based on the university requirement, focusing on teaching.

Este trabajo de campo, se produce dentro de un acuerdo interinstitucional, el que tiene como objetivo aportar a la permanencia y desarrollo sustentable de la quesería artesanal de la región oeste, sur y este del Uruguay. La mayoría de estos productores agropecuarios familiares se encuentran en un proceso de formalización de su producción y comercialización. Cuentan con escasa información que dificulta introducir la gestión de costos en los establecimientos. Es así que se seleccionaron 9 establecimientos como una fase piloto, con (...) el propósito analizar el costo de la producción de queso artesanal en la etapa “previa a la maduración”. Entendiendo que el objetivo de este trabajo es facilitar al productor la toma de decisiones relativas a precios y dada la escasa o nula información de períodos anteriores, se optó por un modelo de costo variable resultante, aunque de forma híbrida ya que ciertos datos se basaron en la especificación técnica y el periodo observado es de solamente una elaboración y no de la totalidad de elaboraciones realizadas en el mes, como es usual en la práctica de cálculo de costos resultantes. A efecto de cumplir con el objetivo del trabajo se realizaron las siguientes actividades en cada establecimiento: 1. Se visitó la quesería artesanal. 2. Se mantuvo una entrevista personal con el propietario del establecimiento con el objetivo de relevar información relacionada al proceso, y los factores productivos intervinientes en el mismo. 3. Se trabajó con la Información histórica obtenida de registros que aportó el productor. 4. Asimismo, se consideraron especificaciones técnicas proporcionadas por los especialistas. Es así que, mediante esta metodología de costeo aplicado en cada uno de los establecimientos, el productor estaría en condiciones de conocer el precio mínimo al que puede vender un kg de queso, no es conveniente hacerlo por debajo del costo variable. No obstante, el productor debe tener presente que la diferencia entre el precio pactado de venta menos su costo variable (denominado contribución marginal), va en primera instancia a cubrir los costos fijos. Dado que se relevó solo un día, en todos los establecimientos el único supuesto razonable es que la producción sea relativamente constante en los 30 días, si fuera ese caso, la producción mensual seria aproximadamente el monto del kg a la venta. Como limitación al alcance de este trabajo, es que lo anterior es adecuado cuando no existe un proceso de maduración, en el caso de que el mismo existiera deberá adicionarse el costo variable de dicho proceso, que consiste básicamente en la cuantificación del valor tiempo del dinero o costo de la inmovilización del capital, así como las mermas que se incurren en el proceso de maduración. (shrink)

This study aimed to survey wild species voluntarily received or rescued in the Lake District, State of Rio de Janeiro, in 2011. The research aimed to identify endangered species, quantify the groups and know the destination given to specimens. The records were obtained from the Instituto Ecológico Búzios Mata Atlântica, an NGO responsible for the Environmental Protection Area named Pau-Brasil and for the Lake District. The analysis showed that 181 animals were seized, 51% mammals (13 species), 25% reptiles (13 species), (...) 24% birds (11 species) and 1% fish (1 species). Amongst those animals, 12 species are included in the List of Endangered Brazilian Fauna Species. (shrink)

Assessment of marine debris ingestion by sea turtles is important, especially to ensure their survival. From January to December 2011, 23 specimens of five species of sea turtleswere found dead or dying after being rehabilitated, along the coast of the municipality of Rio de Janeiro, Brazil. To detect the presence of marine debris in the digestive tract of these turtles, we conducted a postmortemexamination from the esophagus until the distal portion of the large intestine for each specimen. Of the total (...) number of turtles, 39% had ingested marine debris such as soft plastic, hard plastic, metal, polyethylene terephthalate (PET) bottle caps, human hair, tampons, and latex condoms. Five of the seven sea turtles species are found along the Brazilian coast, where they feed and breed. A large number of animals are exposed to various kinds of threats, including debris ingestion. (shrink)

Habitual action would still be a tremendously pervasive feature of our agency. And yet, references to habitual action have been marginal at best in contemporary philosophy of action. This neglect is due, at least, to the combination of two ideas. The first is a widespread view of habit as entirely automatic, inflexible, and irresponsive to reasons. The second is philosophy of action’s tendency (dominant at least since Anscombe and Davidson) to focus on explaining action by reference to reasons. Arguably, if (...) habitual behavior is reasons-irresponsive, and if action is explained by reference to reasons, the study of habit would have very little to teach about action. Recently, however, there has been a surge in philosophical interest on habit and habitual action. Novel approaches are challenging the two ideas mentioned above, arguing that (1) habitual behavior is not entirely automatic or inflexible, but instead has a particular kind of flexibility and intentionality; and that (2) acting out of habit can count as a form of acting for reasons, even in the absence of the traditional rationalizing mental states: belief, desire, and intention. -/- The essays contained in this issue move discussions forward in exciting new directions. In what follows we present each paper and situate it within its broader theoretical context, so that this introduction may serve also as an introduction to the topic of habitual action. A crucial lesson that emerges from these essays is a need to move past disputes between philosophical schools or traditions. Rather than combatting between different philosophical factions, an ecumenical approach capable of skillfully bringing together elements from different traditions seems better able to tackle problems that remain unsolved. These problems include (but are not limited to): developing an account of responsibility for habitual action; explaining our ability to perform joint habitual actions; and clarifying the link between habit and self-control. (shrink)

The 21st century is undergoing an unprecedented productivity shift due to the use of disruptive technologies, including artificial intelligence, cloud computing, blockchain, big data, robotics, and augmented reality, among others. The use of these technologies is expanding across all sectors of the economy, blurring the boundaries between different activities, and digital systems are permeating them, leading to a reevaluation of knowledge and techniques in various fields of study. Accounting is not exempt from this reality, and blockchain technology is emerging as (...) a methodology that brings about substantial changes in topics that have been the conceptual and technical foundation of the discipline, such as double-entry bookkeeping. -/- This essay aims to approach blockchain from two objectives. The first is to present blockchain technology as a tool for accounting. This technology enables a paradigm shift in accounting by providing more transparent, secure, and reliable information. This leads to a review and reconsideration of certain roles of professionals in the field of economics, such as the external auditor as a guarantor of the reasonableness of accounting information. The conceptual frameworks related to the topic and how blockchain enables the incorporation of a third distributed ledger are presented. -/- The second approach of the essay seeks to analyze the responses of accounting regulations to a new type of assets that arise with the advent of blockchain, such as cryptocurrencies in general. The position adopted by the IASB is shown, which fails to provide a convincing response and has led to different regulatory bodies in various countries adopting their own positions. The result of the analysis is presented in a comparative table. -/- The essay concludes by reflecting on the changes brought about by this new technology and the role that academia should play. (shrink)

A taioba orelha-de-elefante-gigante (TOEG) (Alocasia macrorrhizos) na alimentação animal tem sido utilizada como fonte de suplemento nutricional em diferentes propriedades pecuárias. Uma característica nutricional da TOEG é o acúmulo de amidos em seu caule ou medula, sendo um nutriente essencial para o fornecimento de energia ao animal (Wattiaux, 1996), da mesma forma o alto teor de proteínas nas folhas faz com que esta planta seja considerada como suplemento proteico nas dietas de diferentes sistemas de produção animal. Além da contribuição de (...) gorduras, vitaminas e minerais (Chowdhry e Hussain, 1979 citado por Wen, Luo e Zheng, 1997), além disso, a contribuição de 1.148 mg/kg de xantofilas em base seca de farinha de folhas de A. macrorrhizos tem sido considerado benéfico na alimentação de frangos de corte e galinhas poedeiras, pois o aumento da cor tanto das carcaças quanto da gema do ovo aumenta a aceitação do produto por parte dos consumidores (Luifa 1997 citado por Ponsano 2004, Ofosu 2008, Wen, Luo e Zheng, 1997). (shrink)

The basic assumption present in these articles is that naturalism is highly compatible with a wide range of relevant philosophical questions and that, regardless of the classical problems faced by the naturalist, the price paid in endorsing naturalism is lower than that paid by essentialist or supernaturalist theories. Yet, the reader will find a variety of approaches, from naturalism in Moral Philosophy and Epistemology to naturalism in the Philosophy of Language, Philosophy of Mind and of the Aesthetics.

Atas do III Colóquio Internacional de Metafísica. [ISBN 978-85-7273-730-2]. Sumário: 1. Prazer, desejo e amor-paixão no texto de Lucrécio, por Antonio Júlio Garcia Freire; 2. Anaximandro: física, metafísica e direito, por Celso Martins Azar Filho; 3. Carta a Guimarães Rosa, por Cícero Cunha Bezerra; 4. Ante ens, non ens: La primacía de La negación em El neoplatonismo medievel, por Claudia D’Amico; 5. Metafísica e neoplatonismo, por David G. Santos; 6. Movimento e tempo no pensamento de Epicuro, por Everton da Silva (...) Rocha; 7. Críticas e elogios de Nietzche a Sócrates, por Fernanda Bulhões; 8. Sobre a Metafísica ou a respeito do jejum, por Gilvan Fogel; 9. A origem estética da ontologia hermenêutica de Luigi Pareyson, por Íris Fátima da Silva; 10. A Natureza da filosofia de Hume, por Jaimir Conte; 11. Logique ET métaphysique, por Jean-Baptiste Jainet; 12. Blaise Pascal: da recusa da metafísica da raison à metafísica do « estudo do homem », por João Emiliano Fotaleza de Aquino; 13. O niilismo no prólogo de Assim Falou Zaratustra. Por José Elielton de Sousa; 14. Presencia;Ausência: de Plotino a Procolo, por José Maria Zamora; 15. A natureza do Eros platônico, por Jovelina Maria Ramos de Souza; 16. Breve comentário acerca da origem da Gelassenheit de Heidegger a partir da mística de mestre Eckkart, por Luiz Fernando Fontes-Teixeira; 17. Humanismo e domesticação em Regras para o parque humano, por Luiz Roberto Alves dos Santos; 18. Contra a teoria de dois mundos na filosofia de Platão (República V 476e-478e), por Marcelo Pimenta Marques; 19. Sensações, impressões, projeções: as afecções do pensamento, por Markus Figueira da Silva; 20. Contribuições à história de uma metáfora: Heidegger e Nicolau de Cusa, por Oscar Federico Bauchwitz; 21. Uma impossibilidade ontológica em Schopenhauer, por Paulo César Oliveira Vasconcelos; 22. Ser e fenômeno: a Fenomenologia como teoria estética da ciência, por Pedro Paulo Coroa; 23. Para que serve a Metafísica de Aristóteles? O exemplo do movimento animal, por Pierre-marie Morel; 24. Contribuições para uma ontologia digital, por Rafael Capurro; 25. O que é o fim da metafísica, por Rodrigo Ribeiro Alves Neto; 26. A Physis na conformação do logos: linguagem e pensamento no corpus epicúreo, por Rodrigo Vidal do Nascimento; 27. O acontecimento de mundo na era da informação, por Soraya Guimarães da Silva; 28. Apofaticismo e abstração em Mark Rothko, por Vanessa Alves de Lacerda Santos. -/- . (shrink)