Search results for "M40"
showing 10 items of 169 documents
The activity-based costing method developments: state-of-the art and case study
2008
International audience; This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European …
Introduction to the Special Issue. Migration, food and agriculture: Insights into what we eat and how our food is produced at the beginning of the th…
2020
The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company
2008
International audience; In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support. Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse t…
Civil Society in the 2004 Romanian Elections: Watchdog, Involved Arbiter or Political Actor?
2010
Abstract Civil society has proven outstanding capacities of involvement in the 2004 general elections in Romania and put a remarkable pressure on the political society. This paper aims to discuss the consequences of such involvement for both the political and civil society. We also investigate the conditions that have favoured a successful challenge of the main political actors by the most visible civic advocacy organizations. Further, we inquire how deep can an actor from the civil society go into the lands of the political society. In the end, we weight the achievements and the failures of civil society’s active involvement in the game of elections.
Las asociaciones de inmigrantes como organizaciones no gubernamentales de desarrollo. Entre la agencia y la adaptación institucional
2020
De modo progresivo las asociaciones de inmigrantes en España se han convertido en un agente importante de la cooperación para el desarrollo. En este sentido, el entorno político, favorecido por la incorporación del codesarrollo en las políticas públicas a partir del año 2002, propició la creación de una estructura y una nueva ventana de oportunidad para las asociaciones de inmigrantes. Como resultado, en muchas de ellas se generaron procesos de adaptación o incluso hibridación organizativa hacia la reconversión como ONGD. Es por ello que, a raíz de los resultados de un estudio realizado sobre el estado de las entidades del campo de la cooperación para el desarrollo en España, debatimos y an…
Prostitution voluntary or forced. A contribution to the debate
2011
La tesis abolicionista de que nadie puede elegir libremente vender su cuerpo ha sido cuestionada por quienes reclaman el reconocimiento de derechos laborales para los trabajadores del sexo, lo cual ha dado lugar a una encendida polémica sobre el carácter voluntario o forzado de la prostitución. Los testimonios de veintitrés mujeres (incluyendo cinco ex prostitutas), recogidos mediante entrevistas en profundidad, sugieren que todas ellas están situadas en un punto intermedio del continuum que va desde la coerción criminal hasta la opción vocacional. Los pasajes relativos específicamente al itinerario de acceso a este mundo permiten distinguir tres tipos de prostitución en función del grado d…
El panel de loterías como tarea no paramétrica para la obtención de la actitud frente al riesgo
2012
In this paper, we propose a simple task for eliciting attitudes toward risky choice, the Sabater-Grande and Georgantzís (SGG) lottery-panel task, which consists in a series of lotteries constructed to compensate riskier options with higher risk-return trade-offs. Using Principal Component Analysis technique, we show that the SGG lotterypanel task is capable of capturing two dimensions of individual risky decision making: subjects’ average willingness to choose risky projects and their sensitivity towards variations in the return to risk. We report results from a large dataset obtained from the implementation of the SGG lottery-panel task and discuss regularities and the desirability of its …
Recognition in multicultural societies. Intergroup relations as second-order recognition
2015
Since the 1990s, the notion of social recognition has developed into a key concept for sociological theory. Recognition theory seems especially promising as a means of understanding intercultural conflicts, as the sociology of intercultural relations often addresses claims of recognition of a specific identity that is different from that of the main society. The aim of this article is to show that recognition theory can be used as a key concept in examining group inclusion in multicultural societies. Nevertheless, the existing theoretical approaches to recognition are insufficient for that purpose. Therefore, I develop my own approach to the recognition of minority groups as second-order re…
Consumo y medio ambiente en el País Valenciano (1980-2000)
2006
At the end of the 1970s, after more than a decade of intense economic development, some marks of the mass consumption model were engraved in the Valencian society: a commercialisation system increasingly dominated by large corporations which trade in worldwide markets and use massive advertising; an animal-protein based diet, with products imported from far-away countries, with a strong presence of highly processed and packaged food and beverage; mobility based on cars; preference for owned housing, sub-urbanisation tendency, and growing energy use; «use-and-dump» culture defined by short life of products and high production of waste. This consumption model is highly homogenous and indicate…
Política del ruido. En los límites de la comunicación musical
2016
Este artículo se basa en la idea de cómo la comunicación musical activa no solo elementos musicales sino culturales y sociales. Como práctica social, la música muestra tanto su poder comunicativo como los límites de la comunicación (entendida como un intercambio de mensajes y significados). En este sentido, el ruido se presenta como un factor de disrupción en el circuito semiótico y en las relaciones sociales. La cuestión del ruido se trata como un aspecto liminar del sonido y la música, como puede observarse en diversos ejemplos tomados de la vanguardia (ruidismo) hasta la música popular contemporánea (noise), pasando por géneros musicales particulares como el punk-rock o la música tecno.