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To achieve an effective geographic information system, which responds to the different requests of users, a model to manage data on a deep domain conceptual scheme is needed. Based on the study of the state of the art of geographic information systems, especially those used in the electrical sector, it's determined as the objective of this research: to establish an ontology that provides recovery capabilities to the Geographic Information System of the Electricity Union in the management of data to facilitate the decision making in the different processes of the electrical management. With the development of a light ontology, which in its conceptualization only incorporates concepts with their taxonomy and relations (properties of objects), facilitates the processing and analysis of the data, avoiding compatibility problems. The GIS developed has national character and is applicable to the different areas that divide the electric companies. Among the main benefits of the system are: easy to make queries, a viewer of all information contained in the database, access to information in a language closer to natural and facilities for resources management and the process of decision making. The ISO-9126:2002 norm for the evaluation of the software the standards of quality of was used. [ABSTRACT FROM AUTHOR]

The objective of this article is to develop a procedure to the management control, based in a balanced scorecard with focus of process, which contribute to improve the efficiency and the efficacy in the Comercializadora Divep Sancti Spíritus Enterprise. A procedure, based in the Balanced Scorecard, that integrates the process definition into the planning is defined. As results, the key factors of the enterprise success associated to the four perspectives of the Balanced Scorecard which are linked through the cause-effect relations are defined and the strategic map that contribute visualizing and communicating the enterprise strategy is obtained. The indicators are evaluated with the assistance of the software GECAS version 3.0. The implementation of the procedure contributed to improve the efficiency and the efficacy in the Comercializadora Divep Sancti Spíritus Enterprise. [ABSTRACT FROM AUTHOR]

A general characterization of this important function in contemporary enterprises is made, especially in small and medium ones (SMEs). The main insufficiencies present in Latin American SMEs are exposed, particularly in those belonging to the Ecuadorian metal-mechanic sector. The need for a deep study of the specific processes in technology management (TM), specifically on its transfer, and its integration with a strategic approach is stablished. The conceptual basis and the first results in the design of an alternative methodological instrument of a strategic nature for this purpose are presented. [ABSTRACT FROM AUTHOR]

Management control is a science with a growing connotation, basically because of its contribution to follow up and control of the strategic planning process. Planning and control are acknowledged to be two sides of a coin for, ever since the main phases of planning, it is necessary to control the organization performance so as to take proactive measures and, this way, to ensure the accomplishment of projected goals. In spite of the fact that organizations shouldn't be evaluated only with financial indicators, it is unquestionable the relevant role that economical dimension plays in management control, which is to reach strategic goals in an effective way. For instance, this paper exposes a set of steps to conduct an economic and financial analysis, as well as a supportive case of study. [ABSTRACT FROM AUTHOR]